Posts by Jeff Glickman

By: Betsy Goldstein, SALT Manager At a glance The main takeaway: A private letter ruling in North Carolina illustrated that you don’t have to be a big retail brand to be considered a marketplace facilitator. Assess the impact: While guidance can vary from state-to-state, this ruling demonstrates how private marketplaces should be prepared to collect…

At a glance Schedule a free consultation today to learn more! The full story: In our June 2020 SALT newsletter, we wrote an article summarizing a Texas Court of Appeals decision that applied a “receipt-producing, end-product act” test to the state’s “services performed” sourcing rule to conclude that Sirius’s receipts from subscriptions to its satellite…

By: Aspen Fairchild, SALT Senior Associate At a glance The main takeaway: Businesses are continuously trying to keep up with today’s evolving technology. One of the growing trends is the provision of services through a web-based platform. The struggle for many business owners is that there may be different sales tax obligations applied to a…

By: Jeff Glickman, SALT Partner At a glance The main takeaway: New Jersey and California amended their pass-through entity (PTE) taxes with the goal to expand benefits and address previous shortcomings. Assess the impact: The new amendments made to PTE taxes will expand the applicability of a PTE tax election and increase the net potential…

By: Betsy Goldstein, SALT Manager At a glance The main takeaway: A ruling in Massachusetts concluded that a company’s classification as a manufacturer should not have been revoked on the basis that they sell standardized computer software to customers that is accessed through a Software-as-a-Service platform. As a result, the company saved Massachusetts income taxes…