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State and Local Tax

BETTER PREPARATION Through timely counsel and deep technical acumen

Our extensive experience representing Fortune 500 companies, privately-held companies, middle-market businesses and individuals in audit defense and litigation, and advising on local and multistate tax issues is unlike nearly any other firm. It has been at the core of what we do since HMB was founded and our practice touches nearly every corner of the U.S. This breadth means we can assist you with sophisticated tax planning strategies, ongoing counsel and dispute resolution for any state and local tax (SALT) matter you may encounter.

The understanding and hands-on skill we bring to your SALT matters runs the gamut of almost every situation you may encounter. We focus upfront on risk management strategies that will limit your current and future tax exposures. Our attorneys focus on unique areas of the law, like unclaimed property and franchise tax compliance, which few firms are equipped to handle. And we defend you as necessary when facing complex tax controversies or audit proceedings.

We have first-hand experience working in-house at large corporate tax departments, Big Four accounting firms, AmLaw 100 firms and state agencies. This means we not only understand multistate SALT issues across the country, we personally know how they impact you.

Because we tackle the thorniest problems time and again, we intuitively know what is important to state administrators and the actions necessary to bring you timely resolutions. We have worked hard to build and maintain ongoing relationships with key state administrators, which means we know right away where to go to have a matter addressed.

We keep you up to speed on the latest state tax cases and legislative changes, but also assist you with policymaking efforts. We frequently speak on multistate tax issues, have authored comprehensive treatises on significant Illinois and other state tax matters and opine in national publications.

We represent all segments of the automotive industry, including dealerships, automobile manufacturers and their captive finance companies. Issues we address for our automotive and manufacturing clients include whether:

  • Special purpose entities have nexus as a result of an “economic” presence in a state
  • The manufacturing group may be included for purposes of combined reporting with non-manufacturing affiliates
  • A state may adjust the intercompany pricing for products sold to affiliates
  • Tax, including sales, use, lease or other transaction taxes, is due on consumer vehicle leases
  • Capitalized cost reduction payments made by the lessee are subject to sales, use or other transaction taxes
  • A dealer may reduce its sales tax liability through the use of employee discounts, rebates, dealer cash and/or trade-in credits
  • Dealers are subject to sales or use tax on loaner vehicles and nonresident sales

We represent some of the largest multistate and multinational financial institutions for state and local taxes. Issues we address for financial institutions include: 

  • Nexus issues related to economic presence
  • Nexus issues unique to the industry such as the presence of  foreclosed property in the jurisdiction or the presence of credit card holders in a state
  • Apportionment issues including the sourcing rules for credit card income, interest income and alternative apportionment approaches for financial institutions and brokers
  • The composition of the unitary group including whether financial institutions may be included with non-financial companies
  • Addressing issues associated with the ownership of captive REITS

We represent several major members of the broadcast and media industry on matters throughout the country.  Issues we address for our broadcast and media clients include:

  • Providing return filing advice for complex corporate structures that include partnerships and other pass-thru entities 
  • The development of alternative apportionment methods to accurately represent revenues derived from advertising and syndicated media content 
  • The defense of the disallowance of expenses paid to related entities 
  • Structuring acquisitions and dispositions of broadcast assets 

We represent some of the largest multinational integrated energy companies who are engaged in the exploration and production of hydrocarbons and minerals, marine and pipeline transportation and downstream activities including refining and petrochemical operations. Issues we address for energy companies include: 

  • Challenges to their global corporate structure in the form of characterizing the income earned by foreign affiliates in certain foreign locations as tax haven income subject to state corporate income tax 
  • Challenges to deductions taken for payments made to foreign government entities for the privilege of doing business and extracting resources in foreign jurisdictions 
  • Assuring transportation functions, including marine and pipeline, address complex apportionment rules and the challenges with sourcing income earned from providing transportation services which often include gathering, storage and processing services 
  • Addressing the increased pressure that the downstream refining and retail operations are facing from the imposition of local taxes and registration requirements resulting from the changes in retail business models 

We represent some of the nation’s largest utility companies and their affiliatesregulated and non-regulated, on multistate tax matters including: the sales of natural gas, the trading of electric and gas commodities and the generation of electricity through the use of fossil fuels, wind, solar and nuclear energy. Issues we address for our utility clients include:

  • Developing methods to source the revenue generated from the sales of electricity 
  • Unique issues that arise as a result applying traditional utility tax laws and concepts in an era of deregulation 
  • Jurisdictional issues that arise as a result of the inconsistent characterization of the commodities being sold 
  • Issues arising from decommissioning nuclear power plants and the divestiture of generation assets 

We represent some of the largest e-tailers who provide tangible personal property and/or services using the internetEtailers may or may not be related to brick and mortar stores who sell the same products. Issues we address for our e-tailer clients include: 

  • Determining obligation to collect tax on internet sales, separately stated tax base items such as shipping and handling, whether a state can enforce collection obligations without physical presence and particulars of “click-through” nexus 
  • Managing information reporting statutes such as Colorado and Oklahoma that have been ruled constitutional 
  • Minimizing company exposure when deciding to collect and remit 
  • Challenges when addressing local taxes 
  • Deciphering state nexus standards in relation to sales and use, income, franchise and gross receipt taxes 
  • Avoiding lawsuit by third parties for under or over-collecting 

We represent some of the world’s largest food and beverage manufacturers who produce anything from meats to cereal, soda, cookies or soup, on a wide variety of state and local tax matters. Issues we address for our food and beverage clients include: 

  • The income tax nexus issues resulting from an economic presence in a taxing state due to use of intellectual property in a taxing state by an affiliate 
  • Responses to state efforts to forcibly combine food and beverage manufacturers with out-of-state affiliates 
  • Ongoing state efforts to increase taxable income through transfer pricing adjustments when products are sold between affiliates 
  • Issues arising from an increased use of expense add back adjustments for intercompany payments 
  • Interpreting the complex apportionment rules and development of alternative apportionment methods to address the shift from the standard three factor apportionment formula 

We represent some of the largest healthcare and pharmaceutical companies in the world. These companies occupy the unique position of potentially being a manufacturer, packager, research and developer, wholesaler and marketing company. Issues we address for our healthcare and pharmaceutical clients include:   

  • Public Law 86-272 as it applies to the pharmaceutical industry 
  • Using third party contractors, particularly in clinical trials, and limiting exposure for a state’s taxing jurisdiction 
  • Optimizing company structure to effectively manage tax burden 
  • Sales and use tax as a manufacture and wholesaler 
  • Managing the impact of throwback and throwout statutes 
  • Determining ultimate destination for purposes of situsing tangible personal property 
  • Qualifying credits including research and development and investment tax credits 
  • Due diligence for acquisitions and mergers 

We represent the major members of the hospitality industry including restaurants, hotels, bars, lodging and entertainment businesses on a nationwide basis. We have extensive experience in helping clients in the hospitality industry navigate through the complex tax issues both at state and local levels. Our Hospitality Industry practices on a multistate basis ensuring our clients’ needs are addressed in a professional, efficient and cost-effective manner. Issues we address for our hospitality clients include: 

  • Assisting in maintaining compliance with state and local agencies, including advising on legislative matters 
  • Developing proactive strategies to address audit issues as well as representing your interests in litigation 
  • Advising on tax strategies and planning under both state and local tax laws and regulations 

We represent a range of multistate and multinational technology companies on a variety of state and local tax issues. Issues we address for our Information Technology clients include: 

  • The application of sales tax to “cloud-based” services, including Software as a Service (SaaS), Platform as a Service (PaaS) and Infrastructure as a Service (IaaS) 
  • The application of local taxes, such as the Chicago Lease Transaction Tax and Chicago Amusement Tax, to cloud computing applications, streaming services and digital goods 
  • Development of compliance strategy for state and local municipalities’ expanding jurisdiction over emerging technology and digital products 

We have extensive experience representing insurance companies. We assist our insurance clients by identifying potential state and local tax issues and risks and resolving disputes with taxing authorities. Issues we address for our insurance clients include:  

  • Determining application of multiple, different taxes, including premium and corporate income tax 
  • Addressing multiple tax obligations relative to the domiciliary status of the company 
  • Assessing state provided credits and incentives for insurance companies to invest locally 
  • Determining exposure to unclaimed property issues on benefits that have not been claimed 

We have extensive experience representing both lessors and lessees in all types of leasing and financial transactions.  Issues we address for our leasing industry clients include:  

  • Reviewing documentation and processes to ensure compliance and identify potential state and local tax issues and risks particular to leasing businesses 
  • Collaborating to solve issues with mobile and titled property, such as motor vehicles, planes and vessels, including: sourcing receipts to the proper jurisdiction, properly apportioning income and managing varying tax rates and bases 
  • Navigating the nexus headache resulting from the regular and systematic presence of a lessee’s use of mobile property—we analyze the law and apply it to our client’s unique facts to allow them to properly assess their income tax reporting obligations and potential risks 
  • Managing and defending the often large audits common to the high-volume leasing industry 
  • Identifying common exemptionand documentation supporting exemptions in a jurisdiction or industry 
  • Creating a client specific plan that includes building taxability matrices and training for sales representatives to identify valid exemptions and proper documentation 

We have worked with several distribution and logistics companies to reduce their state and local tax exposure and to create a more effective and efficient state tax compliance system. Issues we address for our distribution and logistics companies include: 

  • Determining nexus exposure for distribution companies with multi-state operations and assisting to reduce possible consequences 
  • Collaborating to determine appropriate income tax sourcing with respect to unique state apportionment formulas for transportation companies 
  • Identifying potential sales tax traps including tax on installation services for companies that both deliver and install 
  • Utilizing available sales tax exemptions such as the rolling stock exemption and advising on the collection of proper resale certificates for companies that buy and resell product 
  • Collaborating to ensure compliance, including determining nexus, withholding and unemployment insurance, for all reporting obligations for companies that utilize independent contractions instead of W-2 employees 
  • Determining reporting obligations under the International Fuel Tax Agreement (IFTA) and defending companies in audits and litigation when necessary 

We represent some of the country’s largest retailers on a variety of state and local income, sales and franchise tax matters. Issues we address for our retail clients include:  

  • Concerns involving the collection of sales and use taxes, including notice requirements imposed by a number of taxing jurisdictions, for companies operating through both physical and online stores 
  • Various issues associated with branded credit cards issued by affiliated banks including application of addback statutes to securitization entities 
  • Complex apportionment issues resulting from the securitization of credit card receivables and the interest earned on those receivables, including the development of alternative apportionment methods 

We represent a prominent demographic of companies who offer a range of services that present complex state and local tax issues. These challenges have been underscored by the latency of state and local legislation addressing the rapidly growing service industry. Issues we address for our service provider clients include:  

  • The broadening scope of services subjected to sales and use tax by state and local jurisdictions. This sliding scale of taxability presents obstacles for taxpayers operating in multiple jurisdictions 
  • The challenges with determining whether their services create a sufficient connection, or nexus, in a state for both sales and use and income tax purposes. Specifically addressing the complexities posed by of the adoption of economic nexus” and factor presence standards by a number of jurisdictions 
  • Addressing the sourcing issues for both income and sales tax purposes that arise when a service provider operates in multiple states  
  • Addressing the challenges of applying sales and use tax to “bundled transactions 

We represent some of the largest multistate/multinational telecommunication companies on state and local tax matters. Issues we address for our telecommunication clients include:  

  • The challenges faced by multistate telecommunication companies regarding the apportionment of telecommunication and data service income 
  • The adoption of various market based sourcing methods by a number of states coupled with the application of the cost of performance method 
  • Complex apportionment issues giving rise to the development of alternative apportionment methods 
  • Challenges resulting from the application of the states’ expense add back adjustments to intercompany payments 
  • Issues resulting from changing business models with respect to the taxability of bundled telecommunication services provided by companies which may include cloud based products 
  • The expanding telecommunication industry into media content in the form of cable or satellite television, resulting in tax issues leveling the tax playing field with traditional media content providers 

We have extensive experience representing transportation providers.  We assist our transportation clients by identifying potential state and local tax risks and resolving disputes with taxing authorities. Issues we address for our transportation clients include:  

  • Utilizing appropriate apportionment formulas for corporate income tax purposes, which may also require the transportation company to be a separate unitary business if the transportation company is part of a diverse group of businesses 
  • Determining state storage and use tax resulting from multi-state use and location of vehicles 
  • Determining and minimizing transfers of title fees or sales tax liability triggered by company restructuring 
  • Utilizing applicable federal and state interstate commerce protections provided to transportation companies to reduce state and local tax liabilities for sales and use taxes, income and franchise taxes and motor fuels taxes 
Jordan M. Goodman - a man in a suit, smiling at the camera
Jordan M. GoodmanPartner | Board of Directors
David A. Hughes - a man in a business suit, smiling at the camera
David A. HughesChair | State and Local Tax Group
Fred O. Marcus - a man in a business suit, smiling at the camera
Fred O. MarcusOf Counsel
California’s New Escheat Reporting Requirement on Income Tax ReturnsAugust 26, 2022

By Jordan M. Goodman and Joe Carr, Tax Partner, BDO USA. Please feel free to reach out to the authors with questions.  A new trend in state and local tax reporting in California combines certain income tax and unclaimed property reporting requirements on 2021 and future business income tax returns to enhance compliance. The increased compliance efforts of the California…

California Franchise Tax Board to Share Unclaimed Property Information with State ControllerJanuary 31, 2022

Effective January 1, 2022, the California Franchise Tax Board (“FTB”) has the authority under Assembly Bill 466 to share information with the State Controller’s Office (“SCO”) relating to a taxpayer’s compliance with the California’s unclaimed property laws. To gather this information, the FTB has added a few questions to California’s business entity tax returns for tax year 2021, including whether…

Cover Your SaaS – Issue V, Q3 2021October 4, 2021

As we move into harvest season, we here at Cover Your SaaS (CYS) have cultivated a fresh crop of updates for your enjoyment. Keen observers will note that there has been a somewhat larger gap than usual between newsletters and we admit, it has been a minute. Of course, absence makes the heart grow fonder so we are excited to…

Chicago Department of Finance Issues Nexus GuidanceJanuary 25, 2021

On January 21, 2021, the Chicago Department of Finance (“Department”) issued an anticipated Information Bulletin (“Nexus Bulletin”) providing guidance on nexus and establishing a prospective “safe harbor” for certain taxes, including electronically delivered amusements under the Chicago’s Amusement Tax (“Amusement Tax”) Ordinance and nonpossessory computer leases taxed under the Chicago Personal Property Lease Transaction Tax (“Transaction Tax”) Ordinance.

Chicago Lease Transaction Tax Rate Increase for "Cloud" Software ProductsDecember 16, 2020

On November 16, 2020, the City Council for the City of Chicago (“City Council”) amended the Chicago Personal Property Lease Transaction Tax Ordinance (“Ordinance”), eliminating the lower rate of tax on a nonpossessory lease of a computer, which includes “cloud” software products.

Cover Your SaaS - Issue IVDecember 8, 2020

With the holidays upon us, it seems like a good time to take a pleasant stroll through the cloud computing and digital product SALT developments you and your clients should be aware of. We returned to the “classic” format for this edition, organizing the stories by jurisdiction, headlining them in summary fashion, and then providing context and snappy analysis. If you have follow-up questions, please let us know.

Cover Your SAAS - Issue IIIAugust 18, 2020

Welcome to the third edition of Cover Your SaaS. Following a brief mid-summer hiatus from which the authors returned pale as ever, we dive once more into the cloud computing and digital product SALT developments you and your clients should be aware of. This is a bumper edition, so we have organized the updates by general topic rather than solely by jurisdiction.

Cover Your SaaS - Issue IIJune 22, 2020

Welcome to the second edition of Cover Your SaaS, your new favorite(ish) semi-regular publication from HMB Legal Counsel’s State & Local Tax team. Far from accepting a sophomore slump, this edition boldly delves into SALT developments in the digital products sphere, the importance of separately stating charges, and the dangers of straying into taxable telecommunications.

Cover Your SaaS: A Semi-Regular Publication on State and Local Tax Developments in the Cloud Computing and Digital Space - 4/10/20April 10, 2020

Welcome to the first edition of Cover Your SaaS, a new semi-regular publication from HMB Legal Counsel’s State & Local Tax team. Using the latest in news-scanning technology, i.e., the daily emails that land in our inbox, our goal is to keep you updated on key SALT developments in the digital and cloud computing space.

Illinois House Bill Requires Public Corporations with Principal Executive Offices in Illinois to Report to Secretary of StateJanuary 7, 2020

House Bill 3394, approved by the Governor on August 27, 2019 and effective immediately (Public Act 100-589), amends the Business Corporation Act of 1983 (“BCA”) to add new Section 8.12 and amend Section 14.05.

Applying the Chicago Lease Transaction Tax to “Cloud” Software ProductsSeptember 11, 2019

In a prior post, I explained the basics of the Chicago Personal Property Lease Transaction Tax (“Transaction Tax”), including the applicability of the tax to tangible personal property and software, potentially applicable exemptions and exclusions from the tax, and collection issues. This follow-up post in the Practitioner Series further clarifies the application of the Transaction Tax to “cloud” software products and explores the interplay with the Illinois Retailers’ Occupation Tax (“ROT”).

State Tax Developments for Pass-Through Entities, Apportionment of Income for Corporate PartnersJune 18, 2019

State taxation of corporate partners in multistate partnerships raises interesting issues. In many circumstances, the corporate partner is subject to multistate taxation and is therefore engaged in the process of allocating and apportioning its income on a multistate basis.

Cook County Taxes: Parking Lot and Garage Operations TaxDecember 11, 2018

The "Parking Lot Tax" has recently been targeted by the Cook County Department of Revenue. In the past 3-5 years, we have seen a significant uptick in the Department's audit activity, and challenges to Taxpayer positions. Their efforts have primarily focused on the enforcement of its Amusement, Tobacco, and Gasoline and Diesel Taxes. However, more recently, the Department has turned its attention to its Parking Lot Tax.

Illinois Corporate Income Tax- Apportioning Insurance Company IncomeNovember 27, 2018

In a previous post, we addressed the basics of Illinois corporate income tax apportionment. We also addressed how while most corporations are required to follow the standard statutory formula, the state imposes unique rules on a number of industries, including financial organizations. In addition to financial organization, insurance companies must also apportion their income to Illinois according to special rules. As with financial organizations, beginning with the tax year ending December 31, 2017, insurance companies must be included in the combined return with the entire unitary business group.

The Illinois Franchise TaxOctober 9, 2018

The Illinois Franchise Tax is a weird tax. It is imposed on the privilege of exercising a franchise in Illinois or, in the case of foreign corporations, for the authority to transact business in the state. It is administered by the Illinois Secretary of State, not the Department of Revenue, and is measured by paid-in capital. Knowing the ins and outs of the Franchise Tax is a must for any corporation doing business in the state.

Illinois Motor Fuel TaxesSeptember 25, 2018

Like many states, Illinois and a number of Illinois localities impose motor fuel taxes. Although these taxes are each generally similar, they function slightly differently and are administered by different agencies. It is important not only for retailers of motor fuel, but any business that uses motor fuel in the operation of its business to understand the different layers of motor fuel taxes in Illinois.

The Illinois Constitution and TaxesAugust 28, 2018

The Illinois Constitution was adopted on December 15, 1970. The constitution sets forth the taxing powers of home rule units and describes the exclusive power of the General Assembly to raise revenue. Because the constitution creates the framework for how Illinois' taxing system functions, this post will discuss the constitution's general structure and the impact it has on Illinois taxes.

Application and Abatement of Penalties in IllinoisAugust 14, 2018

At the close of an audit, in addition to tax and interest, a taxpayer may also be assessed various types of penalties that can be substantial and even surpass the underlying tax liability. However, there are several courses of action for seeking penalty abatement, which can often prove to be a worthy exercise for taxpayers.

Illinois Corporate Income Tax: Alternative ApportionmentJuly 31, 2018

Like most states, Illinois statutes and regulations permit taxpayers and the Director of the Department of Revenue to obtain alternative apportionment of Illinois base income. Although case law is relatively scant, alternative apportionment remains an important means of reaching a fair income tax liability in the State. And with the State's amorphous treatment of market based sourcing, alternative apportionment is likely to become an increasingly important tool, particularly in resolving controversies.

Illinois Corporate Income Tax- Financial OrganizationsJuly 17, 2018

Financial organizations in Illinois are required to follow different apportionment rules than general service providers. Prior to December 31, 2017, such businesses were also required to file separate unitary business returns from taxpayers that filed their income tax returns under the standard apportionment rules. Beginning with the tax year ending December 31, 2017, however, financial organizations must be included in the combined return with the entire unitary business group. It is therefore crucial for taxpayers to understand the nuances as to how to calculate the apportionment factor for financial organizations in Illinois.

Wayfair and its Impact on Illinois' Economic Nexus LegislationJune 26, 2018

The Commerce Clause and interstate commerce were thrust into the spotlight last week, as the United States Supreme Court reversed the longstanding physical presence standard for sales tax nexus.

Local Sourcing Rules for the Illinois Retailers' Occupation TaxJune 12, 2018

As we have discussed previously, Illinois localities have adopted a variety of unique taxes, such as the Chicago Personal Property Lease Transaction Tax, the Amusement Tax, and dozens more. Illinois localities may also impose a local option tax which is imposed in addition to the state Retailers' Occupation Tax ("ROT"). Illinois localities use a unique sourcing methodology. Whereas sales of tangible personal property to Illinois are subject to a destination-based sourcing method under the Illinois Use Tax Act, the local ROT is an origin-based tax. Exactly where a sale originates, however, has been a source of much debate.

Illinois Corporate Income Tax: Throw-Back and ThrowoutMay 29, 2018

In calculating the Illinois sales factor, Illinois employs both a "throw-back" and "throwout" rule. While many states employ some form of throw-back rule, Illinois' adoption of both a throw-back and throwout rule is unique.

Illinois' Unique Treatment of Leases and Traps for the Unwary LessorMay 22, 2018

Illinois? treatment of leases is an anomaly when compared to almost all other jurisdictions. While most jurisdictions impose sales tax on the lease receipts collected from the lessee, the user of the equipment, Illinois differs by treating the lessor as the user of the equipment. As such, the lessor is subject to Illinois use tax.

Illinois Corporate Income Tax Basics - ApportionmentMay 7, 2018

In a previous post, we addressed the basics for calculating Illinois base income. In this post, we will focus on Illinois' general apportionment rules, and in later posts, we will discuss Illinois' combined reporting rules and the specific treatment of insurance companies and financial organizations in more depth.

Illinois Corporate Income Tax Basics- Base IncomeApril 24, 2018

Now that we have provided a primer on procedural issues at Illinois, Chicago, and Cook County, it's time to jump into the fun stuff! Illinois has a relatively high corporate income tax rate compared to most states. While calculating Illinois base income is generally straightforward, certain aspects are rather complex, particularly with respect to foreign income and dividend income from certain types of investment companies.

Navigating a Cook County Department of Revenue Audit and the Procedure for a Formal ProtestApril 17, 2018

A recent national trend in the practice field of state and local tax has been the uptick in local jurisdictions' audit activity. The Cook County Department of Revenue has taken aggressive positions in the interpretation of its tax ordinances which has led to increased litigation in the administrative proceedings before the Cook County Department of Administrative Hearings. This post provides an overview of the Department's audit and ensuing D.O.A.H. processes and will highlight some of the procedural differences compared to other jurisdictions such as Chicago and Illinois.

An Introduction to Illinois Audits and AppealsApril 3, 2018

There's no way around it: Illinois is a complicated state in which to do business. This post is the first in a series that will address how to navigate even the most byzantine aspects of Illinois's tax structure. More specifically, this post will address the unique rules regarding tax audits and appeals throughout each stage in the state.

What Illinois Auto Dealers, Financial Institutions and other Lessors Need to Know About Taxing Post Lease ChargesMarch 12, 2018

Three years ago, Illinoisans cheered the changes to the motor vehicle leasing law that were to lead to tax savings for lessees and level the playing field with other state's leasing laws. Now, as the first wave of three-year leases comes to an end, lessors can no longer afford to overlook these changes regarding the post-lease charges.

The Cubs Won the World Series and Illinois Finally Has a Budget!July 7, 2017

Today marks the first time in over two years that Illinois will be operating under a budget. This is a result after the House voted to override Governor Rauner?s veto of Senate Bill 9. The House garnered the necessary votes to end the two year stalemate full of political puffery and sparring. Some of the relevant changes that Illinois? taxpayers should be aware of are noted below. All changes are effective July 1, 2017, unless otherwise noted.

Jordan M. Goodman Presents at the ABA-IPT Advanced State Income Tax Seminar – 3/12/24February 22, 2024

The Annual "Big Easy Brawl" is returning! On March 12, 2024, the 2024 ABA-IPT Advanced State Income Tax Seminar will feature an exciting discussion between Jordan M. Goodman and Professor Richard D. Pomp. They'll be debating their positions on the latest state income tax controversies. Don't miss out!

David A. Hughes Presents at the ABA-IPT Advanced State Income Tax Seminar – 3/12/24February 22, 2024

Learn about the benefits of tax insurance with David A. Hughes at the 2024 ABA-IPT Advanced State Income Tax Seminar on 3/12. David and his co-speakers will provide an overview of tax insurance and explore case studies where it has been used in M&A transactions, state tax positions on returns and pending state tax litigation

Upcoming Webinar: “Illinois Revised Uniform Unclaimed Property Act” with HMB | Kilpatrick, BDO and the Illinois State Treasurer’s Office – 3/7/24February 12, 2024

Join David A. Hughes, BDO USA and representatives from the Illinois State Treasurer's Office on March 7th for an informative webinar focusing on the Revised Uniform Unclaimed Property Act. The webinar will cover various topics like compliance requirements, voluntary disclosure, self-audit and audit practices, and best practices for escheatment.

Jordan M. Goodman Discusses Illinois Remote Seller Sourcing Regime with Law360January 30, 2024

Online pet pharmacy PetMeds has filed a petition before the Illinois tax tribunal, calling a state law unconstitutional for requiring retailers to base their sourcing methods on whether they are in-state or remote. Jordan M. Goodman shares his insights on Illinois' remote seller sourcing regime with Law360, raising crucial questions about fairness and complexity.

David A. Hughes Discusses State Marketplace Facilitator Laws with Tax NotesJanuary 26, 2024

Loose definitions, cumbersome requirements and practical challenges of many marketplace facilitator laws create problems for both facilitators and sellers. In a Tax Notes article, David A. Hughes discusses these challenges and provides suggestions to make marketplace facilitator laws more taxpayer-friendly.

Jordan M. Goodman and Samantha K. Breslow Present at the 2024 IL CPA Society Corporate Finance Conference – 3/20/24December 12, 2023

Connect with Jordan M. Goodman and Samantha K. Breslow at the 2024 Illinois CPA Society Corporate Finance Conference! They will provide an insightful presentation on ethics.

David A. Hughes Presents at the NYU 42nd Institute on State & Local Taxation – 12/12/2023December 11, 2023

HMB is proud to sponsor and present at the NYU 42nd Institute on State and Local Taxation. On December 12, 2023, David A. Hughes will present on the most important SALT developments affecting taxpayers today. See below for more information on his presentation. “What’s Happening Everywhere Today?” 1:15 PM ET | Westin New York at Times Square, New York, NY…

HMB's SALT Team Presents at the Chicago Tax Club's Winter MeetingDecember 8, 2023

Please join HMB's State and Local Team, Jordan M. Goodman, David A. Hughes and Kylan Memminger, at the Chicago Tax Club's Winter Meeting on December 9, 2023.

David A. Hughes Presents at PLI’s Tax Strategies 2023 – 11/17/23November 17, 2023

David A. Hughes will examine the state and local tax issues that arise in corporate transactions and tax-free reorganizations.

Jordan M. Goodman Returns to the SALTovation PodcastNovember 7, 2023

Jordan M. Goodman returns to TaxOps’ SALTovation podcast for a conversation about the rapid pace of developments in SALT and the challenges faced by businesses and taxpayers.

Jordan M. Goodman Shares Thoughts on Energy Company's Challenge to Michigan's Asset Sale Taxation with Law360November 1, 2023

MMN Infrastructure Services is urging the U.S. Supreme Court to reverse a Michigan high court decision. Jordan Goodman shares insights on the case with Law360.

Samantha K. Breslow Presents at the Chicago Tax Club’s Annual Fall Seminar – 10/26/23October 24, 2023

Join Samantha K. Breslow at the Chicago Tax Club’s Annual Fall Seminar on October 26, where she will be presenting on a hot topic in the world of tax: “The Evolution of Digital Services, Advertising and Data Mining Taxes.” During this program, Sam will explore the latest sales tax development in the area of digital products and consumer data collection.

HMB at COST’s 2023 Southeast Regional State Tax Seminar – 11/9/23October 16, 2023

HMB is proud to sponsor and present at COST’s Southeast Regional State Tax Seminar in Charlotte, NC, on November 9th. You don’t want to miss Jordan M. Goodman, David A. Hughes and Samantha K. Breslow discuss the latest state tax cases, issues and policy matters affecting Southeast states!

Upcoming Seminar: Tips on Managing Indirect Tax with Automation – 11/2/23October 6, 2023

Does your business need help navigating the ever-changing indirect tax requirements? Join HMB Legal Counsel, Alvara and KPMG for an in-person seminar on November 2nd focused on tips for managing indirect tax with automation. HMB’s David Hughes will provide an update on the City of Chicago’s indirect tax.

David A. Hughes Presents at the Illinois Taxpayers' Federation SALT Conference - 9/21/23September 21, 2023

David A. Hughes is moderating and presenting at the Illinois Taxpayers' Federation State and Local Tax Conference on September 21, 2023.

David A. Hughes Presents at The Chicago Tax Club Fall Seminar - 10/26 - 10/27/23September 21, 2023

Join David A. Hughes for The Chicago Tax Club's Annual Fall Seminar on October 26-27, 2023! David will speak on a variety of state and local tax topics including the top recent sales and use tax cases and gross receipts taxes.

Jordan M. Goodman Presents at the Alabama Federal & State Tax Institute – 11/15/23September 15, 2023

Jordan M. Goodman presents, "Hot Topics in Multi-State Taxation Including PTE Issues" at the Alabama Federal and State Tax Institute.

Jordan M. Goodman Presents at the 2023 CPAmerica Tax Conference – 11/6/23September 15, 2023

Jordan M. Goodman will provide a Multistate Update and discuss the latest changes, developments and regulations in state and local tax.

Jordan M. Goodman Presents at MICPA’s Tax Conference – 11/2/23September 15, 2023

Join Jordan Goodman at MICPA’s Tax Conference on November 2nd for an insightful presentation on alternative apportionment cases. Jordan will provide clarity on the impact of cross-tax relationships from economic nexus laws to the end of throwback apportionment rules.

Jordan M. Goodman Presents at the 30th Annual Paul J. Hartman SALT Forum – 10/23/23September 14, 2023

Sometimes the best offense is a great defense. Join Jordan M. Goodman at the Paul J. Hartman SALT Forum on October 23rd for his presentation, “State Audits and Controversy: Where the Rubber Hits the Road” to learn about offensive and defensive approaches to state audits.

David A. Hughes Presents at COST’s 54th Annual Meeting – 10/19/23September 12, 2023

Join David A. Hughes for an engaging session at COST’s 54th Annual meeting on October 19th. David will discuss various methods to obtain information from revenue agencies such as interrogatories, requests to produce, depositions and FOIA requests.

Jordan M. Goodman Presents at COST’s 54th Annual Meeting – 10/18/23September 12, 2023

Connect with Jordan M. Goodman at COST's 54th Annual Meeting on October 17-20! Jordan will explore the most significant sales tax cases this year and discuss rising audit issues you need to look out for.

HMB at IPT’s 2023 Sales Tax Symposium – 10/1 - 10/4/23September 11, 2023

Are you attending the IPT Sales Tax Symposium in Chicago? Be sure to connect with our SALT team David A. Hughes, Jordan M. Goodman and Samantha K. Breslow! They will be speaking on a variety of sales tax concepts, including retail issues, newer tax types & fees and all things SAAS.

David A. Hughes Joins COST for an Unclaimed Property Webinar – 9/20/23September 1, 2023

Join David A. Hughes and COST on September 20th for an engaging live webinar that will cover significant unclaimed property issues across the nation. Don’t miss this insightful program!

Jordan M. Goodman Named to Law360’s 2023 Tax Authority State & Local Editorial Advisory BoardAugust 22, 2023

HMB is pleased to announce that Jordan M. Goodman has been named to Law360’s 2023 Tax Authority State and Local Editorial Advisory Board.

Samantha K. Breslow Presents at COST’s 2023 SALT Workshop for Technology Companies – 8/17/23July 26, 2023

Connect with Samantha Breslow at the Council on State Taxation’s 2023 SALT Workshop for Technology Companies where she will discuss important tax issues related to technology companies, including taxation of accommodation services and video streaming.

Jordan M. Goodman Presents at COST’s 2023 SALT Workshop for Technology Companies – 8/16/23July 26, 2023

Join Jordan Goodman for an insightful session on 8/16 at the Council on State Taxation’s 2023 SALT Workshop for Technology Companies. He’ll explore the top 10 transactional and corporate income tax cases relevant to technology companies and will identify emerging trends within state litigation of digital products and other technology-related issues.

HMB Welcomes Kylan Memminger to its State and Local Tax GroupJune 19, 2023

HMB is pleased to welcome Kylan Memminger as an Associate in its State and Local Tax Group.

Jordan M. Goodman Presents at the 2023 IPT State Income Tax School – 7/25-7/26June 13, 2023

Gain valuable insights and knowledge with Jordan M. Goodman at the Institute for Professionals in Taxation’s State Income Tax School in Atlanta, GA! Jordan will be instructing a variety of educational sessions, including formulary apportionment for state income taxes and ethical dilemmas state and local tax professionals face.

David A. Hughes Presents at the Vertex Leasing Special Interest Group Meeting – 6/21/23June 13, 2023

David A. Hughes presents, “Managing Tax Controversy: Audits, Appeals, Alternative Dispute Resolution and Settlements,” at the Vertex Leasing Special Interest Group Meeting in Cleveland, OH.

Jordan M. Goodman Presents at the 2023 IPT Annual Conference – 6/27/23June 12, 2023

Connect with Jordan Goodman at the upcoming 2023 IPT Annual Conference in Grapevine, Texas! During the event, Jordan will participate in an exciting roundtable, discussing current sales issues and emerging trends with his co-speakers and the audience.

Samantha K. Breslow Presents at the 2023 IPT Annual Conference – 6/26/23June 12, 2023

Are you attending the IPT Annual Conference? Be sure to connect with Samantha Breslow! Sam will be speaking on a variety of state and local tax concepts, including how to determine whether to classify a product as a sale of a tangible personal property or a sale of service.

David A. Hughes Presents at the 2023 State and Local Tax Symposium: “Projecting the Future of SALT” – 6/16/23June 12, 2023

HMB is proud to sponsor and participate in the 2023 State and Local Tax Symposium: “Projecting the Future of SALT,” sponsored by The Tax Lawyer and Northwestern University Pritzker School of Law’s Tax Program. David Hughes will participate in an exciting panel and help moderate a breakout session about teaching SALT in law school.

David A. Hughes Presents at the 2023 Indiana Business Tax Conference – 6/15/23June 12, 2023

Are you attending the Indiana Business Tax Conference? Join David Hughes on June 15th for his update on Illinois and other Midwest states.

Jordan M. Goodman Presents at the FICPA Mega 2023 Conference – 6/14/23June 9, 2023

On June 14, Jordan Goodman will provide an update on the national landscape of state and local tax litigation at the Florida Institute of CPAs (FICPA)’s MEGA Conference. He will discuss income tax, sales and use tax, franchise tax, unclaimed property and more.

Jordan M. Goodman Discusses Wayfair’s Influence on State Tax Cases with Law360June 1, 2023

Since the South Dakota v. Wayfair ruling, which upheld the state's sales tax law without requiring a physical presence, states and businesses have frequently referenced it in state tax cases. In some litigation, courts have recognized the case as an appropriate precedent, but other courts have been less accepting, particularly in non-sales and use tax matters. Jordan M. Goodman isn’t surprised by this and discusses the Wayfair decision with Law360.

Jordan M. Goodman Joins CRI for a SALT National Update Webinar – 5/18/23May 17, 2023

On May 18, 2023, Jordan M. Goodman will provide a national update on the state and local tax industry for Carr Riggs and Ingram CPA’s and Advisors (CRI).

Jordan M. Goodman Shares Thoughts on Minnesota Adopting the MTC’s Guidance on P.L. 86-272May 10, 2023

Minnesota may become the third state to adopt the Multistate Tax Commission's new guidance on P.L. 86-272, which outlines what is and what is not an in-state business activity. Many tax practitioners, including HMB’s Jordan M. Goodman, have raised general concerns with the MTC guidance, stating that it is overboard and would diminish P.L. 86-272’s protections without any changes to the federal law.

Upcoming Webinar: “Navigating Unclaimed Property: State Updates & Emerging Trends” – 6/22/23May 9, 2023

Join HMB and Crowe LLP on June 22, 2023, for an informative webinar on state updates and emerging trends in unclaimed property. Our experienced speakers will cover the latest trends in unclaimed property compliance, reporting and audit defense, providing practical insights and advice for navigating the complex world of unclaimed property. Don’t miss out on this insightful program!

Jordan M. Goodman Shares Thoughts on Modernizing the Tax Injunction ActApril 24, 2023

A coalition is proposing that Congress modernize the Tax Injunction Act (TIA) out of increasing concern that challenges to state taxes involving questions of federal law or the U.S. Constitution are not reviewed by federal courts. But does anyone want more cases in the federal court system? Jordan M. Goodman shares his thoughts on expanding the TIA with Tax Notes here.

Marilyn A. Wethekam Joins the Council on State Taxation as Of CounselApril 7, 2023

After nearly three decades of outstanding service, HMB Legal Counsel announces that Marilyn A. Wethekam is leaving the practice of law and joining the Council on State Taxation (COST) as Of Counsel. Marilyn is a foundational member of HMB’s State and Local Tax (SALT) Group and has played a prominent role in building its success. Since joining the firm in…

David A. Hughes Presents at the Sales Tax Institute 2023 Advanced Sales & Use Tax Workshop – 4/19 - 4/21April 3, 2023

Join David Hughes at the Sales Tax Institute’s Advanced Sales & Use Tax Workshop from April 19-21! David will lead deep-dive sessions focused on trending sales and use tax topics. He will also provide an industry update for professional services, discussing the latest legislative developments and state-specific updates.

David A. Hughes Discusses Taxation of Gains from the Sale of Interests in Pass-Through EntitiesMarch 15, 2023

State tax partnership law is seeing an increased focus on what happens when a nonresident owner of a partnership or LLC sells his or her ownership interest. David A. Hughes discusses this emerging topic with Law360 and shares his insights on investee apportionment.

Jordan M. Goodman and David A. Hughes Present at the AGN 2023 North American Regional Meeting – 5/23/23March 14, 2023

Join Jordan M. Goodman and David A. Hughes for their National SALT Update on May 23, 2023 at the AGN North American Regional Meeting.

Jordan M. Goodman and David A. Hughes Present a National SALT Update for the Nebraska TEI Chapter – 5/16/23March 13, 2023

On May 16, 2023, Jordan M. Goodman and David A. Hughes will provide a National SALT Update for the Nebraska TEI Chapter. Join them as they share recent and noteworthy developments in the SALT world.

David A. Hughes Presents at ABA’s 2023 May Tax Meeting – 5/5/23March 13, 2023

On May 5, 2023, David A. Hughes will discuss the limits of the attorney-client privilege rule from a tax perspective at ABA’s May Tax Meeting.

Jordan M. Goodman Presents at COST’s 2023 Sales & Use Tax School – 5/8/23March 10, 2023

Join Jordan M. Goodman on May 8, 2023, for “Situs: Who Can tax the Transaction” at COST’s Intermediate/Advanced Sales & Use Tax School. Jordan will discuss the importance of situsing sales for sales tax purposes.

David Hughes Elected Fellow of the American College of Tax CounselMarch 9, 2023

Congratulations David Hughes for being elected a Fellow of the American College of Tax Counsel! David was selected for his extraordinary accomplishments and demonstration of a high standard of excellence and ethical performance in tax law.

Jordan M. Goodman Participates in a Mock Audit at the UPPO Annual Conference – 3/13/23March 8, 2023

On March 13, 2023, Jordan will participate in a Mock Audit at the UPPO Conference where he will be playing the role of legal advisor defending a client in the midst of an unclaimed property audit.

Jordan M. Goodman Presents at the 2023 ABA-IPT Advanced Sales & Use Tax Seminar – 3/14/23March 3, 2023

The Annual “Big Easy Brawl returns! You don’t want to miss Jordan M. Goodman and Professor Richard D. Pomp going head-to-head as they discuss their perspectives on current SALT issues and policies at the 2023 ABA-IPT Advanced Sales & Use Tax Seminar.

David A. Hughes Presents at the 2023 ABA-IPT Advanced Tax Seminars – 3/13 & 3/15March 3, 2023

Advanced Tax Seminars next week? Be sure to check out one of David A. Hughes’ presentations!

Jordan M. Goodman Presents a Nationwide Update at the Houston TEI Tax School – 2/14/23February 14, 2023

Jordan M. Goodman provides a nationwide State and Local Tax Update for the Houston TEI Tax School.

David A. Hughes Presents at ABA’s 2023 Midyear Tax Meeting – 2/10/23February 10, 2023

The ABA Tax Section’s SALT committee is pleased to welcome three judges from the Indiana, Oregon and Arizona Tax Courts who will share their insights and observations from the courtroom. David and the judges will touch on a variety of topics, including judicial philosophy, analytical frameworks, persuasion and the use of experts in SALT cases.

Upcoming Webinar: David A. Hughes Presents, “Illinois Increasing Unclaimed Property Enforcement for Noncompliant Holders,” with BDO – 2/28/23January 30, 2023

Illinois has overhauled its unclaimed property statutes and regulations, including the recent law change requiring “negative reporting,” which requires all businesses to file an Illinois unclaimed property return even if there is nothing to report. Join David A. Hughes and BDO's Illinois unclaimed property team for a webinar on February 28th that will emphasize what businesses need to know about the state's unclaimed property compliance, risk mitigation and how to implement unclaimed property best practices.

Samantha K. Breslow and David A. Hughes Present a Cloud Computing & Digital Goods Webinar – 1/24/23January 24, 2023

Samantha K. Breslow and David A. Hughes join the Chicago Tax Club for a webinar focused on recent sales tax developments in cloud computing.

David A. Hughes Presents at the Illinois CPA Society’s State and local Tax Conference – 1/18/23January 18, 2023

Don’t get caught in a tax trap in this fast-moving SALT landscape. Join David as he discusses cloud computing, digital products and services, sourcing and compliance insights.

Jordan M. Goodman Discusses North Carolina’s Decision Regarding Quad Graphics’ Sales TaxDecember 28, 2022

North Carolina’s Supreme Court recently upheld a sales tax assessment on Wisconsin-based Quad Graphics’ sales into the state, finding that U.S. Supreme Court precedent would have required use tax to be levied instead was no longer valid. HMB's Jordan M. Goodman discusses the ruling with Law360 and said, “the state’s justices had all the leverage they needed to reverse the lower court.”

HMB Names Samantha K. Breslow, Jamie L. Ross and Lisa A. Rothstein as PartnerDecember 20, 2022

HMB Legal Counsel is pleased to announce three new partners across HMB’s State and Local Tax, Real Estate and Business and Finance Groups, effective January 1, 2023. Samantha K. Breslow has been elevated from Associate and Jamie L. Ross and Lisa A. Rothstein, having previously been Of Counsel at HMB, have joined the firm as Partners.

HMB Presents at the 2023 National Multistate Tax Symposium – 2/8 - 2/10/23December 19, 2022

Don’t miss Jordan M. Goodman at Deloitte’s 19th Annual Multistate Tax Symposium on February 8-10!

Client Success: HMB Obtains Appellate Court Judgment, Sets Important Precedent for Chicago Lease Transaction TaxDecember 16, 2022

HMB’s litigation team, led by David S. Ruskin, and State and Local Tax attorney, David A. Hughes, began their representation of PACCAR in late 2019 when RN Acquisition, LLC filed a complaint alleging breach of contract and seeking a declaratory judgment arising from PACCAR’s alleged failure to pay the Chicago Lease Transaction Tax.

Jordan M. Goodman Presents at the Chicago Tax’s Club Winter Meeting – 12/9/22December 5, 2022

Jordan M. Goodman will provide a joint National SALT Update and Ethics presentation for the Chicago Tax Club's Winter Meeting.

David A. Hughes Presents at the NYU 41st Institute on State & Local Taxation – 12/13/22December 1, 2022

HMB is excited to sponsor and present at NYU School of Professional Studies’ 41st Institute on State and Local Taxation. On December 13th, David A. Hughes will present, “What’s Happening Everywhere Today? Including Local Taxes” at the conference. Using a Today Show style interview format, David, his co-hosts and their guests will provide a rundown of what you need to know about the most important SALT developments affecting taxpayers across the country today, including issues with local taxes.

Jordan M. Goodman Presents at the Alabama Federal Tax Clinic – 11/17/22November 17, 2022

Remote working legal issues are not new, just exacerbated by COVID-19. During this session, Jordan will address state and local tax issues employers and employees face today.

David A. Hughes Presents at IMA’s 9th Annual Tax Conference – 11/16/22November 15, 2022

David A. Hughes presents, “Mitigating Risk,” at the Illinois Manufacturers’ Association’s 9th Annual Tax Conference: Helping You Succeed with Key Tax Strategies.

Jordan M. Goodman Presents at the 2022 CPAmerica Tax Conference – 11/14/22November 14, 2022

Jordan M. Goodman presents, "SALT Issues for Remote Workers" and "Pass-through Entity Taxation" at the CPAmerica 2022 Tax Conference.

David A. Hughes Presents at the Chicago Tax Club’s Fall Seminar – 11/10/22November 9, 2022

David A. Hughes presents, “Tax Policy Implications of State and Local Taxes” at the Chicago Tax Club’s Fall Seminar.

HMB’s SALT team Presents at COST’s 53rd Annual Meeting – 10/24 – 10/27October 23, 2022

Join Jordan M. Goodman and David A. Hughes for the Council on State Taxation’s 53rd Annual Meeting in Orlando, Florida.

David A. Hughes Presents at the Vertex Exchange: Ahead of the Curve Conference – 10/23/22October 22, 2022

David A. Hughes presents, “What’s Happening in the State Tax World of Leasing: Updates, Trends, Audits” at the VERTEX Exchange: Ahead of the Curve Conference in Las Vegas, Nevada.

David A. Hughes Discusses Maryland’s Digital Advertising Tax Ruling with Tax NotesOctober 21, 2022

A Maryland Circuit Court judge recently struck down the state’s tax on digital advertising services. David A. Hughes told Tax Notes, “The judge, to her credit, took a more holistic view and said advertising is advertising, and if Maryland chooses not to tax traditional advertising, then the Internet Tax Freedom Act bars digital advertising.”

Upcoming Webinar: Jordan M. Goodman and David A. Hughes Presents, “I Think I am Ethical? Understanding Ethics for Today’s Lawyers” with BDO – 10/4/22September 21, 2022

Unethical conduct by lawyers of all varieties – private, government, in house, judicial - continues to make headlines. Violations affect not just the offending attorney, but families, colleagues, employers, clients and the legal profession at large.

“Goodman v. Pomp – Heavyweight Battle” at the 29th Annual Paul J. Hartman SALT Forum – 10/21/22September 21, 2022

You won’t want to miss Goodman v. Pomp live at the Paul J. Hartman SALT Forum on October 21st! Join Jordan M. Goodman and Professor Richard D. Pomp for a wide-ranging debate to determine who’s the heavyweight champion of all things SALT.

Samantha K. Breslow Presents at the 2022 IPT Sales Tax Symposium – 10/2 - 10/5September 21, 2022

Don’t miss HMB’s SALT team at the 2022 IPT Sales Tax Symposium! Samantha K. Breslow will be presenting various topics related to current state and local tax trends.

David A. Hughes Presents at the ACVL Annual Conference – 9/18 – 9/20September 17, 2022

David A. Hughes presents, “Successful Pursuit of Transactional Tax Refunds” at the Association of Consumer Vehicle Lessors (ACVL) Annual Conference.

Upcoming Webinar: Jordan M. Goodman Presents, “Unclaimed Property: The Threat to Financial Success You Didn’t See Coming” with Sales Tax Institute – 9/20/22September 15, 2022

Jordan and his co-speakers will cover the basics of identifying your unclaimed property. They will also discuss how to report unclaimed property to the states and trends across the state in rewriting rules and adopting new ones.

Jordan M. Goodman Discusses Pennsylvania Court Ruling with Law360September 13, 2022

The Pennsylvania Department of Revenue cannot pursue back taxes from certain third-party sellers that had inventory stored in the state as part of the fulfillment by Amazon program. Jordan M. Goodman discusses this recent decision with Law360 and says the ruling appears to be a significant decision “on the ‘new’ nexus standard measured and limited by the due process.”

HMB’s SALT Summer Seminar – 8/11/2022August 26, 2022

HMB’s State and Local Tax group held a seminar at one of Chicago’s favorite social clubs, SPIN. Our team was delighted to see everyone in person again to discuss all things SALT! View a recoding of the seminar and request a copy of a presentation here.

Jordan M. Goodman Presents, "Ethics in a Post Pandemic Tax World,” for the Chicago Tax ClubAugust 23, 2022

During this webinar, Jordan M. Goodman will address ethics in a post-pandemic environment.

David A. Hughes Discusses Apple’s Settlement with Law360July 25, 2022

After years of legal back-and-forth, Apple has settled its challenge against Chicago’s amusement tax. David A. Hughes discusses Apple’s settlement with Law360 and says businesses that had hoped this case would shed light on how the tax might apply to their services will be left with open questions.

Jordan M. Goodman Shares His Thoughts on the Interpretation of P.L. 86-272July 15, 2022

In “Top 5 State & Local Tax Policies Of 2022” by Law360, Jordan M. Goodman shares his thoughts on the Multistate Tax Commission’s interpretation of P.L. 86-272. Jordan says, “I'm not an engineer, but it just seems to me that there's no difference between what was accepted with what you could do by phone call and what you can do by being online.”

Upcoming Webinar: David A. Hughes Presents, “Unclaimed Property: Basic Principles & Current Updates” with Baker Tilly – 7/14/22June 30, 2022

When it comes to managing unclaimed property, there are many nuances you need to be aware of. On July 14th, join David Hughes, Mark Heroux and Zeinat Zughayer for a webinar where they will discuss the basic principles of unclaimed property and address current updates with regard to managing it.

Jordan M. Goodman Shares Insight with Tax Notes in “Quill Overkill? State Assertions of Pre-Wayfair Nexus”June 7, 2022

Jordan M. Goodman discusses cookie nexus and the retroactive effect with Tax Notes.

Samantha K. Breslow Presents at the 2022 IPT Annual Conference – 6/27/22June 7, 2022

On June 27th, Samantha K. Breslow will provide a refresher on the basics of state and local income taxation at the 2022 IPTAnnual Conference. During her presentation, she will also give an overview of how cities, countries and other local jurisdictions tax employees and employers based on their worksite or residence.

David A. Hughes and Jordan M. Goodman Presented a Webinar for the AGN Summer SALT Conference - 6/2/22June 7, 2022

David A. Hughes and Jordan M. Goodman provided an update on recent development in the world of State and Local Tax.

Jordan M. Goodman Presents at the FICPA MEGA Conference – 6/8/22June 6, 2022

On June 8th, Jordan M. Goodman will present a National Survey of the SALT Landscape at the FICPA MEGA Conference. You won’t want to miss this lively discussion about the latest state tax developments across the country!

Jordan M. Goodman Presents at the IPT 2022 State Income Tax School – 7/19/22 - 7/20/22May 20, 2022

Jordan M. Goodman is presenting, “Fundamentals of Formulary Apportionment” and “Ethics” at the IPT 2022 State Income Tax School. See below for details about his upcoming presentations. Georgia Tech Hotel & Conference Center, Atlanta, GA Fundamentals of Formulary Apportionment 1:45 – 6:00 PM | July 19, 2022 Jordan will discuss the basic rules of formulary apportionment for state income taxes.…

Upcoming Webinar: Jordan M. Goodman Joins Law360 for a State and Local Tax Discussion – 6/1/22May 19, 2022

Join Jordan M. Goodman, David Brunori, Richard Pomp, Christopher DeZinno and Maria Koklanaris for an upcoming webinar with Law360 Tax Authority on June 1st. You won’t want to miss this exciting discussion of hot topics in state and local tax!

David A. Hughes and Jordan M. Goodman Present at the AGN North America Regional Meeting – 5/17/22May 12, 2022

David A. Hughes and Jordan M. Goodman will provide a National SALT Update at the AGN North America Regional Meeting. They will cover recent and noteworthy SALT developments including nexus, remote workers, sourcing, digital goods, SAAS, cloud computing and more.

Jordan M. Goodman Named to Law360’s 2022 State & Local Tax Editorial Advisory BoardMay 12, 2022

HMB’s Jordan M. Goodman has been named to Law360’s 2022 State and Local Tax Editorial Board. The editorial advisory board provides feedback on Tax Authority’s coverage and expert insight on how best to shape future coverage. Congrats, Jordan!

Jordan M. Goodman Present at COST’s 2022 Intermediate/Advanced Sales & Use Tax School – 5/16/22May 11, 2022

Join Jordan M. Goodman for COST's 2022 Intermediate/Advanced Sales & Use Tax School. On May 16th, they will present, “Situs: Who Can Tax the Transaction” and examine the consistent and inconsistent ways states are trying to tax transactions while attempting to bolster sagging revenues.

David A. Hughes Discusses Home Rule Jurisdiction with Tax NotesMay 5, 2022

The Illinois Supreme Court recently ruled Cook County may not spend its transportation tax revenue on non-transportation-related purposes. David A. Hughes told Tax Notes the decision underscores that a home rule jurisdiction’s spending authority is not unlimited.

HMB at 2022 Mid-West Regional State Tax Seminar – 5/4/22April 27, 2022

HMB is proud to be a sponsor of the Council on State Taxation (“COST”) and the Chicago Tax Club (“CTC”) 2022 Mid-West Regional State Tax Seminar. Join David A. Hughes for his presentation on P.L. 86-272.

David A. Hughes Discusses State Taxation of Partnerships with Law360April 26, 2022

One of the most relevant and complex issues in state tax today is how states should tax partnerships. In Law360’s “3 Things To Know About State Taxation Of Partnerships Now,” David A. Hughes discusses recent cases that are causing controversy in state tax partnership law.

David A. Hughes Presents at the Advanced Sales and Use Tax Workshop – 4/26/22April 22, 2022

How states obtain revenue has come under more intense scrutiny due to the COVID-19 pandemic. On April 26th, David A. Hughes will discuss the merits of different revenue sources, give state examples that have succeeded and failed and share the latest state policy proposals at the Sales Tax Institute's Advanced Sales and Use Tax Workshop.

Samantha K. Breslow Presents at the Advanced Sales and Use Tax Workshop – 4/25/22April 21, 2022

Sam will dig into the tax implications for an array of technologies including software, SaaS, digital goods, streaming content, cloud computing, digital advertising and cryptocurrency.

David A. Hughes Discusses New Jersey’s Partnership Filing Fee with Law360April 12, 2022

The U.S. Supreme Court recently denied a petition from a multistate business that claimed New Jersey’s partnership filing fee was unconstitutional. According to David A. Hughes, there was little question that New Jersey’s fee fails the internal consistency test.

Jordan M. Goodman Discusses Texas Supreme Court Decision with Law360April 5, 2022

In “Texas Decision Stymies Tax Agency Attempt At Policy Change by Law360, Jordan M. Goodman discusses the Texas Supreme Court's decision to reverse a lower appellate court’s ruling. Jordan says, “The Texas Supreme Court, in overturning the lower court, simply conducted a plain reading of the statute as it was drafted.”

Jordan M. Goodman Present an All State Update at TEI 2022 Tax School – State Session – 4/20/22March 16, 2022

Jordan M. Goodman will provide an All State Update for the Tax Executives Institute (“TEI”) Tax School.

David A. Hughes Shares Thoughts on Apple’s Lost Bid to Chicago’s “Netflix Tax” with Bloomberg TaxMarch 16, 2022

David A. Hughes found the court’s ruling surprising, as Apple had previously amended its complaint and tax matters are rarely dismissed for failure to sufficiently state a claim.

Jordan M. Goodman Participates in a Mock Trial at the UPPO Annual Conference – 3/30/22March 15, 2022

On March 30, Jordan M. Goodman will participate in a Mock Trial at the Annual Unclaimed Property Professional Organization.

Jordan M. Goodman Presents for YPO – 3/21/22March 15, 2022

Jordan M. Goodman is presenting, “Sales Tax in a Post Wayfair Environment” for YPO’s Southern 7 Chapter.

David A. Hughes and Samantha K. Breslow Present at the ICPAS Corporate Finance Conference – 3/22/22March 15, 2022

David A. Hughes and Samantha K. Breslow will provide a state and local tax update at the Illinois CPA Society Corporate Finance Conference.

Samantha K. Breslow Presents for the Chicago Bar Association’s State and Local Tax Committee – 3/16/22March 14, 2022

Samantha K. Breslow will provide a Chicago tax update for the Chicago Bar Association’s State and Local Tax Committee.

Jordan M. Goodman Presents at the 2022 ABA/IPT Advanced Tax Seminars – 3/15/22March 7, 2022

Jordan M. Goodman discusses trending SALT issues and policies with Professor Richard D. Pomp during the Annual “Big Easy Brawl” at the ABA/IPT Virtual 2022 Advanced Tax Seminars.

David A. Hughes Moderates for the 2022 ABA/IPT Advanced Tax Seminars – 3/16/22March 4, 2022

David A. Hughes moderates, “State Transfer Pricing: Challenges, Issues and Opportunities for Multistate Taxpayer” at the ABA/IPT Virtual 2022 Advanced Tax Seminars.

Jordan M. Goodman Discusses Priority Rules for Unclaimed Property Disputes with Law360February 28, 2022

Jordan M. Goodman Discusses Priority Rules for Unclaimed Property Disputes with Law360.

Jordan M. Goodman Presents at the 2022 COST Sales Tax Conference and Audit Session – 3/10/22February 24, 2022

Jordan M. Goodman is presenting, “Successful Pursuit of Transactional Tax Refunds – From Audit Through Appeals” at the 2022 COST Sales Tax Conference and Audit Session.

David A. Hughes Published in The Illinois Manufacturer – “The Illinois Unclaimed Property Self-Audit Program”February 14, 2022

In his article, David A. Hughes discusses how to approach unclaimed property self-audits and provides a brief history and overview of Illinois’s Unclaimed Property Act.

Upcoming Webinar: David A. Hughes Presents, “Sales, Use and Excise Tax Cases: The Latest and Greatest” for the Chicago Tax Club – 2/8/22January 31, 2022

David A. Hughes and David Blum, Deputy Chair, Tax Practice Group at Akerman LLP, will discuss important sales, use and excise tax cases filed in 2021 that impact your business in this upcoming webinar.

Jordan M. Goodman Presents at the 2022 National Multistate Tax Symposium – 2/10/22January 26, 2022

Jordan M. Goodman presents, “Possibilities and Paths Forward in Multistate Taxation: Welcome Back,” at the 2022 National Multistate Tax Symposium on 2/10/22.

Jordan M. Goodman Continues His Conversation on the SALTovation Podcast – 1/10/22January 12, 2022

In the second episode of SALTovation’s two-part series, Jordan M. Goodman continues his conversation with Rich Pomp.

Jordan M. Goodman Discusses SALT Issues on the SALTovation Podcast – 12/13/21December 14, 2021

Jordan M. Goodman Discusses SALT Issues on the SALTovation Podcast.

Upcoming Presentation: “Notes from the Courtroom: An Update on State Corporate Income Tax Litigation Across the Country” at COST’s Mid-West Regional State Tax Hybrid Meeting – 12/16/21December 3, 2021

Jordan Goodman presents, "Notes from the Courtroom: An Update on State Corporate Income Tax Litigation Across the Country."

Jordan M. Goodman Interviewed by Law360: “7 Things Tax Pros Are Grateful For This Thanksgiving Season”November 30, 2021

Jordan M. Goodman Interviewed by Law360: “7 Things Tax Pros Are Grateful For This Thanksgiving Season”.

David A. Hughes and Samantha K. Breslow Discuss Chicago’s Cloud Tax and Audits with Bloomberg LawNovember 11, 2021

David A. Hughes and Samantha K. Breslow Discuss Chicago’s Cloud Tax and Audits with Bloomberg Law.

David A. Hughes Moderated, the SALT Roundtable at the ABA Virtual Fall Tax Meeting – 9/20/21November 3, 2021

David A. Hughes Moderated, the SALT Roundtable at the ABA Virtual Fall Tax Meeting.

David A. Hughes Moderated, “Income Tax Nexus: Implications of Wayfair” at the ABA Virtual Fall Tax Meeting– 9/20/21November 3, 2021

David A. Hughes Moderated, “Income Tax Nexus: Implications of Wayfair” at the ABA Virtual Fall Tax Meeting.

David A. Hughes Presented, “State and Local Tax Issues for a Mobile Workforce” at the Association of Consumer Vehicle Lessors – 10/19/21November 3, 2021

David A. Hughes Presented, “State and Local Tax Issues for a Mobile Workforce” at the Association of Consumer Vehicle Lessors.

David A. Hughes Presents, “State and Local Tax Issues in Corporate M&A” at the Practising Law Institute in Chicago – 11/11/21November 3, 2021

David A. Hughes Presents, “State and Local Tax Issues in Corporate M&A” at the Practising Law Institute in Chicago.

David A. Hughes and Jordan M. Goodman Present A “SALT Update” at the AGN Annual Conference in Miami – 11/09/21November 2, 2021

David A. Hughes and Jordan M Goodman present at the AGN Annual Conference in Miami.

Jordan M. Goodman Presents, “WOW, That was One Heck of a Year. What Happened and How it Will Affect You – A SALT Perspective” at the CPAmerica 2021 Tax Conference – 11/08/21November 1, 2021

Jordan M. Goodman presents at the CPAmerica 2021 Tax Conference.

Jordan M. Goodman Presents, “All Things Digital – There’s a Tax For That” at the MICPA Michigan Tax Conference – 11/04/21October 29, 2021

Jordan M. Goodman presents at the MICPA Michigan Tax Conference.

David A. Hughes and Samantha K. Breslow Present, “Cloudy with a Chance of SaaS: An Update on the Chicago Lease Transaction Tax” at Chicago’s Tax Club’s 67th Annual Fall Seminar – 10/28/2021October 27, 2021

David A. Hughes will be moderating, and Samantha K. Breslow will be presenting a session at the Chicago Tax Club’s 67th Annual Fall Seminar.

Fred O. Marcus Discusses “Accounting, Tax and Legal Considerations for the Cannabis Industry in California” at the 2021 Annual Meeting of the California Bar and California Tax Policy Conference – 11/5/21October 27, 2021

Fred O. Marcus discusses the cannabis industry and how it continues to establish itself in California.

Samantha K. Breslow Presents at NASBTS’s 42nd Annual Conference – 10/22/21October 20, 2021

Samantha K. Breslow present at the Annual National Association of State Bar Tax Sections (“NASBTS”) Conference.

Jordan M. Goodman Presents, TFI’s State and Local Tax Series: “SALT-y Ethics” for the Taxpayer’s Federation of Illinois – 10/7/21October 6, 2021

Jordan M. Goodman will discuss Illinois and national ethics standards for both attorneys and accountants and how they come into play in the state and local tax world for the Taxpayer’s Federation of Illinois.

Jordan M. Goodman Presents, “Goodman v. Pomp” at the 28th Annual Hartman State and Local Tax Forum – 10/29/21September 27, 2021

Jordan M. Goodman presents, "Goodman v. Pomp" at the Hartman SALT Forum.

Kentucky Apportionment UpdateAugust 12, 2021

Effective January 1, 2021 Kentucky eliminated its Bank Franchise Tax ("BFT")and instead subjected financial institutions and financial organizations to the state's existing Corporate Income Tax ("CIT") and Limited Liability Entity Tax ("LLET").

Jordan M. Goodman Presented, "Three Years of South Dakota v. Wayfair: Marketplace Nexus - Part III" for the Sales Tax InstituteJuly 29, 2021

In this series by Sales Tax Institute, Three Years of South Dakota v. Wayfair: is discusses how the South Dakota v. Wayfair decision has changed the landscape for businesses over the past three years. The second wave of sales tax nexus legislation following the 2018 Wayfair decision was marketplace nexus or marketplace facilitator collection legislation. In simple terms, this type…

Jordan M. Goodman Presented, "Three Years of South Dakota v. Wayfair - Part I" for the Sales Tax InstituteJuly 29, 2021

In this series by Sales Tax Institute, Three Years of South Dakota v. Wayfair discusses how the South Dakota v. Wayfair decision has changed the landscape for businesses over the past three years. On June 21, 2018, the U.S. Supreme Court released its fateful decision in South Dakota v. Wayfair. The Wayfair decision upended decades of the physical presence standard for…

David Hughes Presented Classes as an Instructor for the Sales Tax Institute’s Advanced WorkshopJuly 28, 2021

David Hughes via the Sales Tax Institute, presented classes "Construction Industry Update" and "Breaking Down Local Taxes: Compliance & Audit Challenges" as an instructor. David presented "Construction Industry Update" on 4/20/21 and "Breaking Down Local Taxes: Compliance & Audit Challenges" on 5/5/21. In "Construction Industry Update", David discusses legislative updates, administrative process and audit issues and more. In "Breaking Down…

David Hughes Named Vice Chair of the ABA State and Local Tax CommitteeJuly 27, 2021

David Hughes was named Vice Chair of the American Bar Association's State and Local Tax Committee. Founded in 1878, the ABA is committed to advancing the rule of law across the United States and beyond by providing practical resources for legal professionals, law school accreditation, model ethics codes and more. David advises Fortune 500 companies, privately-held companies, middle-market businesses and…

David Hughes and Jordan M. Goodman presented "An Overview of Gross Receipts Tax" at the AGN Summer SALT Update - 6/1/21July 27, 2021

6/1/21 During this webinar for AGN, David Hughes and Jordan M. Goodman provide an update on recent developments in the world of State and Local Tax. The mission of AGN is to enable its members to globally support businesses and individuals with high standards, straight forward & practical business advice and local commercial know-how, wherever the need arises. AGN member’s…

David Hughes Moderated the SALT Roundtable at the ABA Tax Conference - 5/10/21July 27, 2021

5/10/21 Join David Hughes as he moderates the SALT Roundtable at the ABA Tax Conference. The SALT Committee will be discussing related issues in a virtual version of its traditional “Saturday Morning Roundtable.”  …

Samantha K. Breslow Discusses Tips for Women in Tax Careers in the Sales Tax Institute Series, "Women to Watch in Sales Tax"July 27, 2021

In the Sales Tax Institute's series, Women to Watch in Sales Tax, hosted by Diane Yetter, Samantha K. Breslow discusses tips for women navigating their careers in tax. Throughout this challenging last year, Sam has thrown herself into developing industry specific expertise in SaaS and cloud based computing. She recommends each individual professional learn how to get creative and market…

Jordan M. Goodman Presented, "Three Years of South Dakota v. Wayfair: The Cost of Compliance on Businesses - Part IV" for the Sales Tax InstituteJuly 26, 2021

In Part IV of the Three Years of South Dakota v. Wayfair series by Sales Tax Institute, Jordan M. Goodman, with Diane Yetter for Sales Tax Institute takes a look at local tax issues following the Wayfair decision. Tune in to learn why local taxes have become such a huge headache, what could be improved and how states are trying…

Jordan M. Goodman Presented, "Three Years of South Dakota v. Wayfair: The Cost of Compliance on Businesses - Part II" for the Sales Tax InstituteJuly 12, 2021

In this second part of the series by Sales Tax Institute, Jordan M. Goodman, with other presenters, discusses how the South Dakota v. Wayfair decision has changed the landscape for businesses over the past three years. Part II takes a look at the cost of compliance on businesses following the decision with an emphasis on how it has impacted technology…

Samantha K. Breslow Presents, "Income Tax Legislation/Regulatory Developments Due to COVID" for the IPT Reconnect Conference - 7/29/2021July 12, 2021

7/29/21 4:15PM The pandemic has been a driver of many changes to the world as we know it. The concept of the workplace has drastically changed and the global economy has been transformed. As state governments experienced substantial revenue shortfalls because of COVID-19, they scrambled to adapt to these transformations. In this session, Samantha K. Breslow will address state income…

Jordan M. Goodman Presents, "The Legacy of Wayfair: Where do we stand now on nexus and taxation of remote sellers?" for CPAmerica - 7/27/2021July 8, 2021

7/27/2021 Join Jordan M. Goodman for this program that will take a look at the nexus standards in the three years from when Wayfair was decided by the U.S. Supreme Court. Jordan will examine the current nexus laws for not only sales tax, but income tax, occupation taxes and other taxes imposed by state and local governments. He will also…

Jordan M. Goodman Discusses Key Measures Passed by Illinois Lawmakers in "Key State Business Tax Legislation To Know From 2021" with Law360June 30, 2021

Read the full article by Law360 here (subscription required). In a year when states focused on shaking off the effects of the coronavirus crisis, some changed business tax regimes to build their coffers while others, flush with federal pandemic relief cash, advanced significant tax cuts. An Illinois budget bill signed into law by Gov. J.B. Pritzker pauses the phaseout of…

Jordan M. Goodman Presents, "Tax & Business Implications of COVID-19" to the IPT Reconnect Conference - 7/28/21June 7, 2021

7/28/21 Austin, TX Join Jordan M. Goodman for this session that will lay the groundwork for all that happened while you were socially distancing during the pandemic. It will examine the most relevant happenings in sales tax, property tax, income tax and credit/incentives disciplines that the SALT community has not been able to discuss in a public forum. IPT is…

Samantha K. Breslow Discusses Illinois Lawmakers Approving Budget with GILTI Addback with Law360June 2, 2021

In an article by Law360, Samantha K. Breslow discusses Illinois Lawmakers approving the budget with GILTI addback. Read the full article by Law360 here. Illinois would require an addback for certain global intangible low-taxed income deductions, halt a phaseout of its franchise tax and temporarily cap net operating loss deductions under a $42.3 billion fiscal year 2022 budget that lawmakers…

David A. Hughes Presents, "Illinois Spring Legislative Wrap-Up" for the Chicago Tax Club - 6/9/21May 25, 2021

6/9/21 11:30AM - 12:45PM CT In this presentation for the Chicago Tax Club, David A. Hughes, with Korwin Roskos and Jacob Seitz from Andersen and Illinois Chamber Tax Institute Executive Director Keith Staats, will discuss the tax-related legislation passed – or not passed - by the Illinois General Assembly during the spring legislative session. This presentation qualifies for CPE and…

Jordan M. Goodman Presents, "COVID's Work From Home Impact on State Income Taxes" for the IPT State Income Tax Webinar - 5/18/21May 14, 2021

5/18/21 1:00PM - 2:00PM ET Employers and employees are facing a conundrum: work from home (WFH) or return to the office. Factoring in the lack of a commute, more family time and increased flexibility, many employees have requested the WFH arrangement become permanent. Many employers are seeking to comply to remain competitive for the best talent. However, once employees are…

Jordan M. Goodman Presents, "The State of the States" for the FICPA MEGA Conference - 6/9/21May 6, 2021

6/9/21 10:05AM - 10:55AM, 11:00AM - 11:50AM This 2-part presentation presented by Jordan M. Goodman, will get the audience up to date on recent state and local tax cases and statutory changes that will affect their client's business. Examine when a state can impose its taxing jurisdiction on an out-of-state business and what taxpayers can do to protect themselves; Learn…

Jordan M. Goodman Presents, "All State Update" for the 2021 TEI Dallas/Fort Worth Tax School Webcast - 4/21/21April 20, 2021

4/21/21 1:45PM The TEI Dallas Chapter have asked Jordan M. Goodman to take a tour of the countries’ state tax decisions and explain their impact on multi-state business. They will also identify trends around the country in the SALT area and offer advice on how to address state audit positions.…

Jordan M. Goodman and Dakota S. Newton Present, "The State of the States: How States are Approaching the CARES Act, Remote Employees & Nexus in the COVID Era" for the Chicago Tax Club - 5/4/21April 14, 2021

5/4/21 1:00PM CT In this webinar for the Chicago Tax Club, Jordan M. Goodman and Dakota S. Newton review the state-level approaches to the NOL and PPP provisions of the CARES Act, discuss issues related to remote employees and provide an update on how these are affecting income and sales tax nexus. This webinar qualifies for CPE credit. Register for…

Jordan M. Goodman Discusses Chicago's Guidance and Economic Nexus Safe Harbor with State Tax NotesMarch 25, 2021

In this article by State Tax Notes, Jordan M. Goodman discusses Chicago's guidance and economic nexus safe harbor. Download the full article here. Speaking during the Virtual 2021 American Bar Association/Institute for Professionals in Taxation Advanced Sales and Use Tax Seminar on March 15, Jordan applauded the city for issuing the guidance. The city “actually did something that I have…

Jordan M. Goodman Presents a Mock Trial for the Unclaimed Property Professionals Organization Conference - 3/30/21March 17, 2021

3/30/21 9:15AM - 10:15AM Jordan M. Goodman will present a mock trial with the UPPO Conference. This mock experience will utilize recent unclaimed property cases as the backdrop. Register for the event here. Request a copy of the presentation here.…

Jordan M. Goodman Presents a Webinar, "The Annual Big Easy Brawl" for the ABA-IPT Advance Tax Virtual Seminar - 3/15/21March 8, 2021

3/15/21 11:15AM - 12:45PM ET The Annual “Big Easy Brawl” is back! A test of ideas and perspectives on current and trending SALT issues and policies - and a bit of controversy - with Jordan M. Goodman and Professor Rick Pomp of the UCONN School of Law. The two SALT Sages bring years of experience to share insights and discuss…

David A. Hughes Elected to the Chicago Tax Club Board of DirectorsMarch 2, 2021

HMB congratulates David A. Hughes on being elected to the Chicago Tax Club Board of Directors. David is a partner in HMB’s State and Local Tax (SALT) Group and is a member of HMB's Board of Directors. He helps clients limit their state and local tax exposure through sensible planning and, when necessary, vigorous litigation strategies. David advises Fortune 500…

David A. Hughes Presents and Moderate the Webinar, "What to do with Public Law 86-272?" at the ABA-IPT Conference - 3/17/21March 2, 2021

3/17/21 David A. Hughes will be presenting and moderating at the ABA-IPT conference for a webinar titled, “What to do with Public Law 86-272?” Public Law 86-272 is now 60 years old. While P.L. 86-272 made sense in the pre-internet, the manufacturing-oriented economy of 1959, many commentators have called into question the law’s continuing relevance in a digital and ser­vices…

Jordan M. Goodman Discusses the Tax Injunction Act and State Tax Issues Being Filed in Federal Court with Law360February 25, 2021

In this article by Law360, Jordan M. Goodman discusses the Tax Injunction Act and state tax issues being filed into federal court. Read the full article by Law360 here. The complaint by the U.S. Chamber of Commerce, Internet Association, NetChoice and Computer & Communications Industry Association, filed Feb. 18, had been widely expected, but it contained a procedural twist. It…

David A. Hughes Discusses IL Gov. Pritzker's Pitch to Raise State Budget with Law360February 23, 2021

In this article by Law360, David A. Hughes discusses Illinois Gov. J.B. Pritzker's budget plan that would reverse several tax laws that the governor signed just two years ago, including a phaseout of the state's franchise tax. Read the full article by Law360 here (subscription required). Illinois' governor proposed temporarily capping net operating losses, reducing state deductions for global intangible…

David A. Hughes and Jordan M. Goodman Present at the Sales Tax Institute's 2021 Advanced Sales and Use Tax Workshop - 4/19/21 - 5/18/21February 18, 2021

4/19 - 5/18 Join David A. Hughes and Jordan M. Goodman for ten virtual sessions at the Sales Tax Institute’s 2021 Advanced Sales and Use Tax Workshop. They’ll be discussing many niches of sales tax from the impact of remote employees and local taxes to healthcare and construction. The ten sessions will start at 11:00AM and end at 1:15PM ET…

Upcoming Webinar: "Head to Head in SALT: A Debate on Today's Most Pressing SALT Issues" - 3/11/21February 16, 2021

3/11/21 12:00PM - 1:00PM CT In this presentation, HMB’s Chris Lutz and Jordan Goodman will square off in the Zoom arena to determine who is the heavy-weight champion of all things SALT! Join us for a wide-ranging debate covering all corners of the state and local tax landscape including: Nexus for all taxes; Taxability of software; Developments in apportionment; and…

Jordan M. Goodman Presents a Webinar, "Wrangling in Local Transactional Taxes" for the Council on State Taxation - 2/25/21February 15, 2021

2/25/21 12:10-1:15PM In this webinar hosted by COST, join Jordan M. Goodman as he discusses how tax issues are not isolated to state tax administration. This session will cover states with local sales tax administration such as Alabama, Alaska, Colorado and Louisiana. In addition, other troublesome local taxes such as those in Chicago and other cities will be addressed. Register…

David A. Hughes Discusses Chicago's "Netflix Tax" with Bloomberg Law TaxJanuary 25, 2021

In this article by Bloomberg Law Tax, David A. Hughes discusses Chicago's "Netflix Tax". Read the full article here. Chicago will inject an economic presence standard and a safe harbor for smaller streaming and cloud services into its administration of the city’s “Netflix tax,” beginning July 1. Chicago’s Department of Finance issued a bulletin late Thursday outlining its enforcement of the amusement…

Jordan M. Goodman and Samantha K. Breslow Present a Webinar, "Unclaimed Property (The Expense You Never Saw Coming): Minimizing Exposure and Navigating a Successful Audit" - 2/11/21January 21, 2021

2/11/21 12:15PM - 1:30PM CT CPE credit (pending) Are you familiar with the concept of unclaimed property? Are you on a state’s audit radar? Has the Delaware Secretary of State issued you  a notice related to their voluntary disclosure program? Did you receive an audit notice from a third-party audit firm? Or, are you tasked with determining whether there is…

David A. Hughes Presents a Webinar, "State Tax Impacts of a Mobile Workforce" for the Illinois CPA Society - 1/21/21January 21, 2021

1/21/21 This webinar addresses the SALT issues faced by businesses whose employees have chosen to work in a different (out-of-state) location. David A. Hughes will discuss topics including nexus, withholding, sourcing, unemployment insurance and reciprocal agreements.…

David A. Hughes Presents a Webinar, "To File or Not to File: Residency and Related Issues" for the Illinois CPA Society - 1/20/21January 20, 2021

1/20/21 David A. Hughes will explore income tax issues faced by individual taxpayers with a primary focus on residency. Other issues will include credits for tax paid to other states, taxation of nonresident individuals, and determining domicile for businesses.…

Illinois’ Leveling the Playing Field for Illinois Retail Act is now in EffectJanuary 19, 2021

Illinois legislation impacting sourcing rules for marketplace facilitators, sellers, and remote sellers- the “Leveling the Playing Field for Illinois Retail Act”- is now in effect for 2021 and Illinois Retailers’ Occupation Tax (the “ROT”) returns will be due soon.  The Illinois Department of Revenue has made a resource page available for affected retailers and marketplaces. As we discussed in June…

Jordan M. Goodman Presents a Webinar, "Multistate Tax Implications and Potential M&A Opportunities in a Distressed Market" for the 2021 National Multistate Tax Symposium - 2/2/21January 12, 2021

2/2/21 12:45PM - 1:45PM & 2:00PM - 3:00PM ET With various sectors being impacted by the downturn, multistate tax professionals must recognize and proactively address state tax issues and execute state tax planning arising from mergers, acquisitions, and reorganizations. This session will focus on tax attribute planning, including the interaction between state versus federal rules and utilizing net operating loss…

David A. Hughes and Jordan M. Goodman Present a Webinar, "SALT Update" for AGN - 1/12/21January 12, 2021

1/12/21 David A. Hughes and Jordan M. Goodman presented a webinar on current SALT developments with an emphasis on income tax apportionment, CARES Act related issues, and the impact of COVID on multistate businesses.…

Samantha K. Breslow Presents a Webinar, "Internet Tax Freedom Act: Protector from the Taxman?" for the CBA YLS Business Law Transactions Committee - 12/28/20December 15, 2020

12/18/20 Samantha K. Breslow will discuss the Internet Tax Freedom Act for the Chicago Bar Association YLS Business Law Transactions Committee. The intent of the Internet Tax Freedom Act was to protect electronic commerce from the taxman, but has it succeeded? This webinar will focus on recent pending cases (Labell v. City of Chicago and Apple, Inc. v. City of…

David W. Machemer and Samantha K. Breslow Present a Webinar, "City of Chicago and Cook County Update" for the Illinois Chamber of Commerce Tax Institute - 12/8/20December 7, 2020

12/8/20 10:00AM - 11:30AM CT David W. Machemer and Samantha K. Breslow will present a City of Chicago and Cook County update for the Illinois Chamber of Commerce Tax Institute. Chicagoland revenue departments have become increasingly more aggressive with respect to the enforcement and collection of local taxes. This presentation will explore recent developments to local taxes that have seen…

Jordan M. Goodman Discusses Local Nexus Considerations with Law360November 23, 2020

Local jurisdictions should clarify the nexus standards for their taxes, Jordan M. Goodman said, noting that the Wayfair decision has raised questions of how nexus at the state level applies to local nexus considerations. For local taxes that have a state equivalent, states and localities should "link up" and inform taxpayers of whether nexus with the state means a taxpayer…

Jordan M. Goodman Presents "National SALT Update" for New England SALT Forum - 11/19/20November 12, 2020

11/19/20 4:00PM - 5:00PM Join Jordan M. Goodman and Professor Richard Pomp and Jordan Goodman as they recap the nation’s top state tax cases, state and local legislation, policy developments and controversies over the last year with an informative and hopefully engaging presentation designed to keep practitioners current on non-New England developments. This year’s presentation is sure to include the…

David A. Hughes Discusses "Change of Residency & the Illinois Fair Tax" with the Simply Tax PodcastNovember 11, 2020

David A. Hughes participated in the Simply Tax Podcast hosted by BKD’s Damien Martin to discuss the Illinois Fair Tax amendment and potential residency ramifications. David discussed what all the fuss is about over the Fair Tax amendment and what Illinois taxpayers need to consider if they want to change their state of residency if the amendment passes. The episode…

Jordan M. Goodman Presents, "Navigating a Distressed Business" for the Michigan CPA Annual Meeting - 11/4/20November 4, 2020

11/4/20 4:15PM - 5:10PM ET The economic impact of COVID-19 is already beginning to take shape with the most obvious impact being the rising number of distressed businesses. This presentation will determine the factors of consideration for buying and selling a distressed business, tax liabilities of all kinds, equity, COVID-19-related SALT issues and cancellation of debt income among others. Jordan…

Jordan M. Goodman Presents Various Webinars for CPAmerica - 11/10-11/20October 23, 2020

Join Jordan M. Goodman at his various webinars for CPAmerica. The topics will range from State legislative agendas around the country, Wayfair and current SALT cases and issues. Register for the event(s) here (membership required).  11/10/20 Update in the SALT World - Do We Need a Hug? - 1:05PM - 1:55PM CT This presentation will cover the recent trends in…

David A. Hughes and Samantha K. Breslow Present a Webinar - "SALT Update 2020 Edition - Ramifications of the CARES Act and So Much More" for the AGN Fall Symposium - 10/22/20October 16, 2020

10/22/20 12:00PM CT The COVID pandemic has dominated the 2020 headlines. Congress responded to the pandemic by adopting the CARES Act, a federal law that also has significant SALT ramifications. States responded by modifying their nexus and withholding rules for employees working from home. Join David A. Hughes and Samantha K. Breslow for this session where they will explore those…

David A. Hughes Presents a Webinar - "Outrageous Cases: A Review of Recent SALT Cases That Defy Logic" - for the Chicago Tax Club - 10/30/20October 15, 2020

10/30/20 12:30PM - 1:45PM CT The Chicago Tax Club’s Fall Learning Series continues with a 75 minute webinar on Outrageous Cases, an in depth and entertaining discussion of recent state and local tax cases that defy logic and make you scratch your head.  Join David A. Hughes with Ted Bots and Drew Hemmings from Baker McKenzie and Keith Staats from…

Jordan M. Goodman Presents a Webinar, "Navigating a Distressed Business" for MICPA - 11/4/20October 7, 2020

11/4/20 4:10 PM CT The economic impact of COVID-19 is already beginning to take shape with the most obvious impact being the rising number of distressed businesses. Join Jordan for this webinar where he will determine the factors of consideration for buying and selling a distressed business, tax liabilities of all kinds, equity, COVID-19-related SALT issues and cancellation of debt…

David A. Hughes Presents a Webinar - "Emerging Lease Tax Trends in 2020: Legal Update" for Vertex Exchange - 10/8/20September 30, 2020

10/8/20 1:05PM - 1:45PM ET David A. Hughes will be leading a discussion regarding lease tax law updates and trends in 2020 on 10/8/20. Learn more about Vertex Exchange here. …

Jordan M. Goodman Presents a Webinar - "National SALT Update" for the New England State and Local Tax Forum - 11/19/20September 25, 2020

11/19/20 2:00PM - 3:00PM CT Join Jordan M. Goodman with Professor Richard Pomp for their discussion about national SALT updates. CLE/CPE credits will be made available for attendees via the New England State and Local Tax Forum. Register for the event here.…

Fred O. Marcus Presents a Webinar - "SALT Nationwide Update" - Taxpayers' Federation of Illinois Fall Webinar Conference Series - 9/22/20September 1, 2020

9/22/20 Join Fred O. Marcus and Doug Lindholm of COST for a nationwide state and local tax update at the Taxpayers' Federation of Illinois Fall Webinar Conference Series. Learn more about the TFI's events here. Request a copy of the webinar here.…

State and Local Tax Illinois Practitioner SeriesSeptember 1, 2020

In the Illinois Practitioner Series, HMB's SALT team discusses various topics covering Illinois Procedures, Corporate Income Tax, Retailers' Occupation Tax (Sales Tax) and Use Tax and Local Taxes. Questions? Reach out to the state and local tax team here.  …

Jordan M. Goodman Presents a Webinar - "Current Sales/Use Tax Audit Issue: A Practical Guide for Controversy Resolutions" - IPT Sales Tax Symposium - 10/7/20September 1, 2020

10/7/20 IPT will hold its 2020 Sales Tax Symposium, virtually, through a series of Webinars over a three-week period beginning the week of September 21, 2020. Jordan M. Goodman will present his webinar on October 7, 2020. This webinar series has been designed as a complete package offering attendees an opportunity to take advantage of a discounted fee of $495…

Jordan M. Goodman Presents a Webinar - "Unclaimed Property Challenges: The Past, Present and Future" - Chicago Tax Club - 9/22/20August 25, 2020

9/22/20 12:30PM - 1:30PM CT Illinois CLE and CPE Pending In this webinar for Chicago Tax Club, Jordan M. Goodman, along with Maggie Young of Crowe and moderator Joe Carr of BDO will examine the case law that has shaped the unclaimed property industry. They will look at prior cases and how these of past decisions have driven the world…

David A. Hughes, Samantha K. Breslow and Dakota S. Newton Present Various Topics at the ICPAS Summit20 - 8/26/20August 18, 2020

8/26/2020 Residency and Other State Income Tax Issues for Individuals - David A. Hughes and Dakota S. Newton 10:50AM - 11:40AM CT With the increase in flow-through entities, individual income tax issues are becoming more complex to navigate. Explore critical issues including credits for tax paid to other states, taxation of nonresident individuals, and income tax on the sale of…

Jordan M. Goodman Presents a Webinar - "Coast to Coast - State & Local Taxes" - Dallas TEI 2020 Tax School - 8/26/20August 18, 2020

8/26/20 Join Jordan M. Goodman for a look around the country on the relevant cases that affect taxpayers in the income tax, sales tax and franchise tax arenas. This webinar will be held for the Dallas TEI community. Learn more about the Dallas Chapter of Tax Executives Institute here.…

Jordan M. Goodman Presents "The Ramifications of the TCJA and the COVID-19 Crisis for State Taxation" at the North Atlantic Regional State Tax COST WebinarAugust 12, 2020

8/25/20 3:00PM - 5:15PM ET CPE/CLE Credit Join Jordan M. Goodman for a discussion about TCJA hosted by COST. This webinar is open to industry tax professionals from COST member companies and industry tax professionals from non-COST member companies. Practitioners are not eligible to attend this seminar (except for those sponsoring or speaking). This webinar will be hosted on Zoom.…

State and Local Tax "Work From Home" Webinar SeriesJuly 8, 2020

We know most of our clients and friends have seen significant changes to their daily lives. HMB's SALT team has been working around the clock to provide excellent service to our clients and we're really excited to offer a new series of "Work From Home" webinars. Please join us every Wednesday at 12:30PM Central Time. Below is a list of…

Samantha K. Breslow Presents a Webinar - "Chicagoland Local Taxes: From Audit to Resolution" - 7/15/20July 8, 2020

7/15/2020 12:30PM - 1:30PM CT CPE And CLE Credit Chicagoland revenue departments have become increasingly more aggressive with respect to the enforcement and collection of local taxes. This presentation will explore local taxes that have recently seen increased audit activity, including the Lease Transaction, Amusement, Tobacco and Motor Fuel taxes. They will discuss audit best practices and provide an overview…

Jordan M. Goodman Presents a Webinar, "Nexus in 2020: Wayfair's Legacy, Marketplace Facilitators, and Emerging Income Tax Issues" - 7/22/20July 7, 2020

7/22/20 12:30PM-1:30PM CT CPE and CLE Credit Jordan and Dakota examine Wayfair’s continuing impact on direct and indirect tax nexus standards and analyze the inconsistent patchwork of marketplace facilitator rules around the country. They also discuss emerging income tax issues related to eroding P.L. 86-272 protections and the throwback and throwout rules. This webinar will be presented via Zoom. Register…

David A. Hughes Discusses Illinois Nonresident Workers and State Income Tax with Law360June 29, 2020

In an article by Daniel Tay and published by Law360, David A. Hughes discusses how Illinois nonresident employees have received a 30-day safe harbor against state income tax to carry out a 2019 law intended to prevent double taxation. Illinois' 30-day threshold is longer than the periods seen in other states David told Law360. He also noted that the Illinois…

David A. Hughes Presents a Webinar to the Sales Tax Institute - "Basics of Sales Tax" - 6/22/20June 17, 2020

6/22/20 10:00AM - 3:30PM Basics of Sales and Use Tax is an interactive live online training course designed for individuals working in financial or accounting corporate and consulting environments. This course is best for those who currently handle (or will soon handle) sales and use tax for their company, themselves or their clients. Basics helps you learn all the sales…

David A. Hughes and Jordan M. Goodman Present a Webinar to AGN - "Recent SALT Developments Relating to Pass-Through Entities (AKA Everything You Wanted to Know But Were Afraid to Ask)" - 5/27/2020June 12, 2020

5/27/20 David and Jordan will present a webinar to AGN North America to discuss recent SALT developments relating to Pass-through Entities. The webinar will cover: Nexus and doing business Credit for tax paid in other jurisdictions SALT Cap Deduction workarounds California issues New Partnership Audit rules…

Samantha K. Breslow Published in Tax Notes State - "Internet Tax Freedom Act: Protector From the Tax Man?"June 8, 2020

In this second of a three-part series, Breslow discusses the Internet Tax Freedom Act and whether the digital world has really been protected from the tax man. Adoption and Intent of the ITFA Initially adopted in 1998 under the Clinton administration with the mantra “no new internet taxes,” the Internet Tax Freedom Act (ITFA) was made permanent on February 24,…

David S. Ruskin Speaks as a Panelist at the International Cannabis Bar Association Virtual Conference- 6/2/20May 29, 2020

6/2/20 David will be speaking on two panels for the International Cannabis Bar Association. Register here for the day-long virtual event.  Ethics Rule 1.2: Complying With the Novel "Also Advise" Clause Since the permitted scope of legal representation begins with this threshold requirement, hear from the panel about what "also advise" means in practice, including what federal laws are considered…

Fred O. Marcus, David A. Hughes and Samantha K. Breslow Present a Webinar, "Pass-Through Entities: Recent SALT Trends and Developments" - 6/24/20May 28, 2020

6/24/20 12:30PM - 1:30PM CT CPE Credit Join Fred O. Marcus, David A. Hughes and Samantha K. Breslow for a webinar discussing how determining the applicability of state taxes to PTEs (and their partners or members) can often be unnecessarily complex. They will bring clarity by exploring recent developments relating to nexus/“doing business”, credits for taxes paid in other jurisdictions,…

David A. Hughes Presents "Emerging Trends in Unclaimed Property Compliance - Considerations to Avoid Post-pandemic Exposure" - 6/10/20May 21, 2020

6/10/20 1:00PM - 2:30PM ET The COVID-19 pandemic is affecting businesses in many different ways: furloughs and job losses, variant priorities, and virtual working environments. These disruptions can make monitoring policies and accounting practices more difficult, making the maintenance of proper escheat reporting and records of utmost importance. As states move to close budget gaps due to lost tax dollars…

Jordan M. Goodman Presents a Webinar - "Navigating State & Local Tax Assets in Difficult Times" - 6/10/20May 12, 2020

6/10/10 12:30PM - 1:30PM CT CPE Available As economic growth slows, companies will often look to their tax departments to ensure they are on top of all cost saving measures available. Jordan will discuss state income tax net operating loss carrybacks, credits, and other available tax assets that can often be complicated or uncommon. They will also discuss navigating refund…

Jordan M. Goodman Provides Insight on States Considering Gross Receipts Taxes in Order to Cope with Virus Impact to Bloomberg Law TaxApril 27, 2020

An article published by Bloomberg Law Tax discusses the possible reemergence of Gross Receipts Taxes in states due to the COVID-19 pandemic. Gross receipts taxes are becoming attractive because they rely on calculations of total commercial activity rather than profitability, said Jordan M. Goodman. Jordan continued to say that, "During the COVID-19 recession you are going to see a lot…

Fred O. Marcus Nominated for the Northwestern University Pritzker School of Law's Adjunct Professor of the Year AwardApril 21, 2020

Congratulations goes to Fred for his nomination for the Northwestern Pritzker School of Law's Adjunct Professor of the Year Award. Northwestern University is a member of the Top 14, a group of law schools that have received national recognition. Read more about Fred here. …

Samantha K. Breslow Presents a Webinar - "State Taxation of Digital Goods and Services in 2020" - 5/20/20April 21, 2020

5/20/20 12:30PM CST CPE Pending Recent state cases like Ex Parte Russell County Community Hospital and Citrix Systems are just the tip of the iceberg as states audit taxpayers in a digital economy. Chris and Samantha will provide an update on recent cases and legislation in this area and, more importantly, will describe their experiences with taxpayers as they attempt…

Jordan M. Goodman Presents a Webinar - "Coast to Coast State & Local Tax Cases" - 5/6/20April 21, 2020

5/6/2020 12:30PM CST CPE Pending Despite the closing of state courts around the country, SALT keeps moving forward. This presentation will get you caught up with what is happening in state courts from coast to coast. Jordan will present this webinar via Zoom. Register for the event here. We know most of our clients and friends have seen significant changes…

David A. Hughes and Samantha K. Breslow Present a Webinar - "Internet Tax Freedom Act: Protector from the Taxman?" - 4/29/20April 20, 2020

4/29/2020 12:30PM CST CPE Pending The intent of the Internet Tax Freedom Act was to protect electronic commerce from the taxman, but has it succeeded? This webinar will focus on recent pending cases (Labell v. City of Chicago and Apple, Inc. v. City of Chicago) involving ITFA claims and proposed legislation (Digital Advertising Gross Revenues Tax) that potentially implicates ITFA.…

David A. Hughes Provides Insight on Illinois Supreme Court's Refusal to Hear Streaming Tax Challenge To State Tax NotesMarch 27, 2020

An article published by State Tax Notes discusses the Illinois Supreme Court's refusal to review an appellate court decision that Chicago's amusement tax as applied to online streaming services does not violate the state constitution or the Internet Tax Freedom Act (ITFA). The court denied the petition for leave to appeal in Labell v. City of Chicago, letting stand the…

Chicago Mayor Announces Payment Extension for Local TaxesMarch 20, 2020

On March 19, 2020, Chicago Mayor Lightfoot announced that the City of Chicago will extend the due date for “small businesses” to pay the following Chicago taxes to April 30, 2020: Bottled Water Tax, Checkout Bag Tax, Amusement Tax, Hotel Accommodations Tax, Restaurant Tax, and the Parking Tax. The City requires that taxpayers pay these taxes on or before the…

Jordan M. Goodman participates in a Mock Trial at the Unclaimed Property Professionals Organization - 3/31/20March 4, 2020

****Due to the COVID-19 virus, this event has been cancelled. HMB will update this page once a new date, location, or other important piece of information has been shared by the event organizers.**** 3/31/20 JW Marriott Starr Pass Tuscon, AZ Jordan will participate in a mock trail as the attorney for a business that is being audited in an unclaimed…

Jordan M. Goodman Presents "The Annual Big Easy Brawl: Top State Tax Cases & Trends in 2020" at the ABA/IPT Advanced Tax Seminar - 3/17/20March 3, 2020

3/17/20 Royal Sonesta New Orleans New Orleans, LA The Annual "Big Easy Brawl" is back! Jordan, with Professor Rick Pomp, will bring years of experience to share insights and discuss divergent positions to complicated SALT controversies. This session will be a test of ideas and perspectives on current and trending SALT issues and policies. Read more about Jordan here.…

Jordan M. Goodman Discusses Various Topics with The Unique CPA podcastMarch 3, 2020

Jordan was invited to speak on The Unique CPA podcast at Twin Flames Studios. During the podcast, Jordan discusses various topics including: What it is like practicing international tax yet all statutes are in English Wonderful opportunities for lawyers to argue about constitutional issues The ability to help clients on a national basis Listen to the podcast here.  Read more…

Fred O. Marcus and David A. Hughes Present Various Topics at TEI Regional Conferences - 3/18/20 and 4/23/20February 26, 2020

****Due to the COVID-19 virus, this event has been cancelled. HMB will update this page once a new date, location, or other important piece of information has been shared by the event organizers.**** Fred O. Marcus and David A. Hughes will present various topics at two upcoming TEI Regional Conferences. 3/18/2020 Buffalo, NY Fred and David will present an update…

David A. Hughes Presents "What to Do with Public Law 86-272" at the ABA/IPT Advanced Income Tax Seminar - 3/16/20February 26, 2020

3/16/20 New Orleans, LA Public Law 86-272 is now 60 years old. While P.L. 86-272 made sense in the pre-internet, manufacturing oriented economy of 1958, many commentators have called into question the law's continuing relevance in a digital and services based world. David will explore what P.L. 86-272 means in 2020 and how states, taxpayers and Congress will help determine…

David A. Hughes and Samantha K. Breslow Moderate Various Topics at the Chicago Tax Club - 2/25/20February 25, 2020

2/25/20 Chicago, IL David A. Hughes moderated "Staying Close to Home: An Update on Recent Illinois, Chicago and Cook County Developments". 2019 was a busy year at both the state and local level in Illinois. During this session, the presenters will review several pieces of significant new legislation including new rules for sales and use tax collection by remote sellers…

Jordan M. Goodman Presents Various Topics at COST's 2020 Sales Tax Conference Audit Session - 2/26/20-2/27/20February 21, 2020

Waldorf Astoria Las Vegas, NV 2/26/20 Jordan presents "Top 30 Issues/Cases in 2020". In this session, Jordan will discuss the major issues that will be evolving in the coming year. Click here to register for the event.…

Jordan Goodman Presents "Top State Tax Cases and Trends in 2020" at the TEI-Houston Tax School Session - 2/25/20February 21, 2020

2/25/2020 Hyatt Regency Houston Houston, TX Jordan will discuss recent SALT developments and trends at the TEI-Houston Tax School Session. Attendees will learn about topics including: U.S. Supreme Court Jurisdictions to Tax Combined Reporting Tax Base Issues Apportionment Issues Procedural Traps Click here for a copy of the presentation. Contact Jordan here.…

Jordan Goodman presents "Multi-State Controversies: A Mixed Bag of Issues" at the National Multistate Tax Symposium - 1/31/20January 24, 2020

1/31/20 Disney's Grand Floridian Resort & Spa Lake Buena Vista, FL Jordan Goodman will explore "classic" ongoing multistate tax issues at the 2020 National Multistate Tax Symposium. Attendees will learn how their business may cope and prepare to defend state audits or assessments arising from this mixed bag of multistate tax issues. Topics covered in this session include: Tax issues…

David A. Hughes Presents "Unusual and Challenging SALT Issues Faced by Taxpayers" at the Illinois CPA Society's Annual SALT Conference - 1/16/20January 16, 2020

1/16/20 David presented "Unusual and Challenging SALT Issues Faced by Taxpayers" at the Illinois CPA Society's Annual SALT Conference. Founded in 1903, the Illinois CPA Society is one of the largest state CPA societies in the nation with more than 23,200 members. It provides convenient and customized education, timely and relevant information, influential advocacy, and countless opportunities to make powerful…

David A. Hughes discusses the Unveiling of Illinois' 30-Day Income Tax with Law360January 13, 2020

Illinois seeks to establish a 30-day safe harbor against state income tax for nonresident employees under a recently proposed regulation that specifies how workers should calculate their number of days worked in the state. In an article by Law360, David Hughes explains how different this proposed rule is when compared to previous regulations, noting that previous regulations on taxing nonresident…

HMB Elevates David Machemer and Tim Rybicki to PartnerJanuary 8, 2020

Chicago, IL December 12, 2019 HMB Legal Counsel, a preeminent provider of legal services in Business and Finance, State and Local Tax, Trusts and Estates, Bankruptcy, Reorganization and Creditors' Rights, Real Estate and Litigation announced that three associate attorneys were elevated to partner. David W. Machemer David is a member of the firm's State and Local Tax (SALT) Group.  He…

Samantha Breslow Discusses the Paradox of Chicago's Approach to Nexus and the "Cloud Tax" with Bloomberg TaxJanuary 3, 2020

Chicago's previously hidden tax ruling exempted Moxie Software Inc. from tax collection duties under the "Cloud Tax". In an article by Bloomberg Tax, Samantha Breslow explains the discrepancy between the Cloud Tax and Chicago's stance on nexus. Because the city didn't address the question of nexus in 2015 when modifications to its Personal Property Lease Transaction Tax were made, the…

Samantha Breslow discusses Chicago's Previously Hidden Private Letter Rulings with Bloomberg TaxJanuary 2, 2020

In an article published by Bloomberg Tax, Samantha Breslow delves into the challenges presented to taxpayers after Chicago's previously hidden Private Letter Rulings ("PLRs") come to light. "Historically, it has been very difficult to gain access to Chicago GILS ["General Information Letters"] or PLRs, which results in a lack of transparency for taxpayers trying to comply with city ordinances," said…

Samantha Breslow published in Tax Notes State - "Debugging the (State Tax) Code: Outdated Sales Tax Terminology"December 9, 2019

Read the full article on Tax Notes here (subscription required). Samantha Breslow discusses how the sluggishness of legislation does not often adjust itself to the speed and terminology of technology. However, there are a few states that are adapting to overcome the discrepancies. Download a PDF of the full article here. Debugging the (State Tax) Code: Outdated Sales Tax Terminology…

Jordan Goodman presents "Wayfair and Current Nexus Changes and Challenges" at Clayton State University - 12/06/19December 6, 2019

12/06/19 Clayton State University Morrow, Georgia Jordan will answer the question: Are all businesses subject to all taxes in all states after Wayfair? This presentation at Clayton State University will review the various jurisdictional standards and what is left to protect businesses in 2020 and beyond.…

Jordan Goodman presents "Ethics in the Age of Streeeeeeetching the Truth" at the NYU School of Professional Studies - 12/16/19-12/17/19November 25, 2019

12/16/19-12/17/19 New York City, NY Jordan will advise practitioners and in-house employees on what they can ethically do with respect to SALT work at the NYU School of Professional Studies. Jordan will discuss tax returns to negotiation or settlement, and everything else in between. Click here to register for the event. Click here to request a copy of the presentation…

HMB's SALT Group Provides Multi-State Updates Nationwide with 2019 Brewery SeriesNovember 15, 2019

From Houston to Memphis and Minneapolis to Chicago, HMB's SALT Group gave insightful tax presentations throughout the year as a part of the 2019 Brewery Series. Hosted in breweries instead of boardrooms, the 2019 series was a refreshing way for businesses to stay in the know about state and local tax. Pictured above: (L-R) Chris Lutz and David Machemer The…

David Hughes presents "An Update from Springfield: New Illinois Sales and Use Tax Legislation" at The Chicago Tax Club - 11/07/2019November 6, 2019

11/7/19 Stephens Convention Center Rosemont, IL While there has been much discussion about a possible graduated income tax in Illinois, the General Assembly has also been busy on the sales and use tax side. From new rules for marketplace sellers and facilitators to sales sourcing for remote vendors to an expanded manufacturing exemption, the General Assembly recently passed several significant…

Jordan Goodman presents "Post-Wayfair World - Now What?" and "Sea to Shining Sea - What is Happening in the SALT World" at CPAmerica - 11/11/19November 6, 2019

11/11/19 Austin, TX In "Post-Wayfair World - Now What?", Jordan Goodman will discuss how remote sellers were affected by the USSC overruling of Quill in June 2018.  This presentation will try to clarify when a business is subject to any of a state's taxes. In "Sea to Shining Sea - What is Happening in the SALT World", Jordan will highlight…

Jordan Goodman "A Multi-State/State Tax Update" at the Michigan Tax Conference - 11/07/19November 5, 2019

11/07/19 Suburban Collection Showplace Novi, MI In this presentation for MICPA, Jordan Goodman will cover the recent happenings in state and local tax with a focus on the Midwest states. It will highlight the GOOD things that happened for Taxpayers both judicially and legislatively and will inform attendees on the BAD issues that they and their clients should try to…

David Hughes and Jordan Goodman present "SALT in 2019 - It's About More Than Just Wayfair" at AGN International - 10/20-22/19November 5, 2019

10/20/19-10/22/19 Grand Hyatt Atlanta in Buckhead Atlanta, GA While the US Supreme Court’s decision in Wayfair has dominated recent headlines, there is a lot more happening in the SALT world that you and your clients need to know about.  In this session for AGN International, David and Jordan will explore current SALT developments and trends with an emphasis on recent…

David Hughes presents "Unclaimed Property Enforcement in Illinois and Multistate Audits" - 10/23/19October 4, 2019

10/23/19 Chicago, IL David A. Hughes will present "Unclaimed Property Enforcement in Illinois and Multistate Audits" with BDO. Two reporting cycles have passed since Illinois adopted its unclaimed property law changes, including elimination of the Illinois business-to-business exemption for vendor payments and customer credits. This webinar will focus on Illinois efforts to enforce its new unclaimed property regime, including a…

Samantha Breslow Discusses Chicago's "Cloud Computing Tax" with Bloomberg Law NewsSeptember 16, 2019

Auditors in Chicago have been aggressively asserting that businesses have tax duties under the "cloud computing tax" because of their economic presence, or the volume of business they conduct within the city. In an article by Bloomberg Law News titled "State of Wayfair: Economic Thresholds Sneak Into Chicago Audits" by Michael J. Bologna, Samantha Breslow explains that the problem is…

Samantha Breslow Discusses Chicago's Tax on Cloud-Based ProductsSeptember 10, 2019

At the beginning of 2016, Chicago implemented a unique method to tax businesses for their use of remote computing services, also known as the cloud. The Personal Property Lease Transaction Tax program collected $13.9 million during its first six months and rose to $42.2 million through 6/30/18. In an article by Bloomberg Law News, Samantha Breslow explained that Chicago is…

Jordan M. Goodman Presents at IPT's Sales Tax Symposium - 09/23/19August 29, 2019

09/23/19 Orlando, FL See below for more information about Jordan's presentation at the IPT Sales Tax Symposium. If you would like to attend or have questions about a presentation, click here to contact Jordan. Jordan Goodman presents "How to Effectively Manage Indirect Tax Liabilities with Big Data and Tax Analytics" In this session, attendees will learn to: Harness large volumes…

Samantha Breslow is appointed to Chair of the Chicago Bar Association's State and Local Tax CommitteeAugust 21, 2019

After serving as Vice Chair of the Chicago Bar Association's SALT committee last year, Samantha Breslow has been appointed as the 2019-2020 Chair. Learn more about Chicago Bar Association here.…

Two Illinois Amnesty Programs are Arriving in October: HMB Addresses the ChangesAugust 19, 2019

Starting October 1st, 2019, two new Amnesty programs will arrive in Illinois. One will cover all taxes administered by the Department of Revenue. The other program will cover franchise taxes. Before these programs come into play, members of the HMB State and Local Tax practice provide insight into what these changes will look like. Taxes Administered by Department of Revenue…

Fred Marcus presents "Frankel Award Recipients Discuss Frankel Issues Frankly!" at COST's 50th Annual Meeting - 10/24/19August 16, 2019

10/24/19 JW Marriott Washington, DC Fred will co-present with fellow Paul Frankel Award recipients at COST's 50th annual meeting. Over his long career, Paul Frankel, the "Godfather of COST", spearheaded a number of issues that evolved over the years. In this session, presenters will discuss those issues, their evolution and Paul's impact on them. If you want to attend or…

Fred Marcus Presents "Today in Taxes" at New York University's 37th Institute on State and Local Taxation - 12/17/19August 16, 2019

12/17/19 Grand Hyatt New York on 42nd Street New York City, NY Fred Marcus will present "Today in Taxes" at New York University's 37th Institute on State and Local Taxation on December 17th, 2019. The most important SALT developments will be discussed throughout the event by a team of industry leaders. The 37th Institute will include a "Hardball" segment that…

David A. Hughes Presents "State and Local Tax Issues in Corporate M&A Transactions" at Tax Strategies 2019 - 11/15/19August 16, 2019

11/15/19 Tax Strategies 2019 Hotel Allegro Chicago, IL David Hughes will present "State and Local Tax Issues in Corporate M&A Transactions" for Practising Law Institute at Tax Strategies 2019 on November 15th, 2019. The presentation will address state and local tax issues that arise in corporate transactions with a particular emphasis on Section 338(h)(10) sales and tax-free reorganizations and spin-offs.…

Jordan Goodman Presents at the 2019 State and Local Tax Workshop for Technology CompaniesJuly 23, 2019

2019 State and Local Tax Workshop for Technology Companies Foster City, California Beware of the Locals—They Might Take You by Surprise With Jordan Goodman San Francisco, Mountain View, Portland, Seattle—what are these cities thinking? Each has aggressively targeted businesses (and, in many situations, exclusively tech businesses) for new revenue. This panel will provide an overview of several of these new…

David Hughes Presents "Indirect and Operational Tax" at the Chicago Tax Club Summer Seminar - 6/27/19June 27, 2019

6/27/19 Saddle & Cycle Club Chicago, IL David Hughes presents "Indirect and Operational Tax" at the Chicago Tax Club's Summer Seminar on June 27th. The presentation reviews recent state cases that defy logic and would cause any tax professional to think twice about whether the positions they take are on solid ground. Click here to learn more about the seminar.…

Illinois Legislative Update: What You Need to KnowJune 7, 2019

As you may be aware, the Illinois legislature recently completed its 2019 legislative session. This session was particularly productive from a tax legislation perspective and we would like to update you on the key state and local tax changes that may affect you or your business. Please do not hesitate to contact any member of the HMB SALT team if…

David Hughes Presents "Multi-State Taxation" at the 60th Annual TEI Upstate New York Tax Conference - 5/7/19May 7, 2019

5/7/19 Salvatore’s Italian Garden Buffalo, NY David Hughes presents "Multi-State Taxation" at the 60th Annual TEI Upstate New York Tax Conference. The all-day event hosts speakers from across the United States who will discuss tax and tax-related topics. Click here to learn more about the conference. Click here to contact David with questions.…

David Hughes Presents at Sales Tax Institute's Advanced Sales and Use Tax Advanced Workshop - 5/1/19May 1, 2019

5/1/19 Chicago, IL David Hughes is a faculty member for Sales Tax Institute's Advanced Sales and Use Tax Advanced Workshop. David discusses taxation services, the construction industry and gross receipts taxes. Click here to learn more about Advanced Sales Use Tax Workshops. Click here to contact David with questions.…

Jordan Goodman Presents “All States Update” at the Dallas Chapter of Tax Executives Institute – 4/24/19April 7, 2019

4/24/19 Dallas Chapter of Tax Executives Institute Dallas, TX Jordan Goodman will lead a detailed discussion of the key SALT cases.…

David Hughes Presents "Market Based Sourcing" at the ABA/IPT Advanced State Income, Sales/Use & Property Tax Seminar - 3/12/19March 12, 2019

3/12/19 Ritz-Carlton new Orleans New Orleans, LA David Hughes presents "Market Based Sourcing" at the ABA/IPT Advanced State Income, Sales/Use & Property Tax Seminar in March. The seminar is designed with attorneys, accountants, tax directors state and local tax managers, government tax officials, appraisers, property tax managers, commercial and industrial property managers and others interested in state and local income,…

Samantha Breslow & Justin Stone present “Debate Over Nexus For Sales/Use Taxes: Are We Headed Towards a New Frontier?”-AGN International-8/8/17July 31, 2017

Live Webinar At the end of this Webinar, participants will: Appreciate the numerous ways states are trying to tax out-of-state sellers Be aware of the "single state" attack on Quill and potential ramifications associated with its demise Understand the constitutional hurdles that a state must overcome to reverse Quill…

Ethics & Professional Responsibilities for Transaction Tax ProfessionalsFebruary 15, 2017

Council On State Taxation (COST) Sales Tax Conference & Audit Session San Antonio, TX - 3/1/17 Early Morning Ethics Coffee Talk: Ethics and Professional Responsibilities for Transaction Tax Professionals It's never too early to learn about ethics.  Come to this early morning session and be entertained by these speakers as they cover new and breaking ethical issues related to transactional…

HMB's 15th Annual State & Local Tax Summer Camp - 7/19/17January 6, 2017

Join us for our 15th Annual HMB Summer Camp!  A full-day conference presented exclusively to HMB's valued clients and invited guests.  Discover the latest issues, evaluate important updates and gain valuable insight from our seasoned professionals. Click here to request a PDF of the presentation. Agenda 8:00 - 8:30am - Registration & Continental Breakfast 8:30 - 8:45am - Welcome and…

HMB's David Ruskin Quoted in Tax Analysts about Illinois Qui Tam Suit Against WineriesSeptember 9, 2015

An Illinois court September 3 dismissed a suit against out-of-state wine sellers and held that a state liquor law did not require the sellers to collect local sales and use taxes. In Stephen B. Diamond PC v. 1-800-Flowers.com, an Illinois attorney filed a qui tam complaint in the Circuit Court of Cook County on behalf of the state alleging that a group…

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