Episode 98

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Published on:

4th Sep 2024

Winning Strategies: How to Approach SALT Litigation with Sam Breslow Part 2

In this episode of the SALTovation podcast, we continue our conversation with Sam Breslow on the complexities of state and local tax regulations, highlighting the challenges of accessing historical tax information, the implications of different source and destination tax laws, and the intricacies of Colorado's local tax system. Through real-world case discussions like Ohio's VBF case and Illinois's leveling the playing field regulations, Sam provides valuable insights for businesses navigating the labyrinth of tax compliance. Listen this week to get expert tips on managing voluntary disclosure agreements and learn about the ongoing efforts to simplify tax!


Key Takeaways:

  • Historical FYIs and FOIA Requests: The sanitization of FYIs led to significant challenges for practitioners who used these documents for tax comfort, highlighting the critical role of FOIA in accessing pivotal information.
  • VBF Case Insights: The Ohio VBF case emphasized the necessity for taxpayers to maintain extensive records that demonstrate the final destination of goods to ensure proper sourcing for gross receipts taxes.
  • Colorado Local Tax Complexities: Remote sellers face an arduous task navigating Colorado's diverse local tax requirements, especially given the inconsistencies in the adoption of model ordinances and participation in the SUTS system.
  • Leveling the Playing Field in Illinois: Illinois' complex tax system, including the differentiation between remote and in-state sellers, presents numerous challenges, with pending legislation aiming to simplify the existing labyrinthine structure.
  • Strategic Tax Planning: Both Judy and Sam stress the importance of strategic planning and staying informed about statutory changes to effectively manage state and local tax obligations and avoid inadvertent compliance issues.

Quotables

  • "If a state needs a flowchart to decipher its law, that’s probably a sign that maybe it violates due process because it's so cumbersome to use.” -Sam Breslow
  • "I advise my clients to pay very close attention to when they adopted the model ordinance, which for those of you that maybe aren't as familiar, that means that you're pretty much saying if you're subject to tax at the state level, if you give over 100,000 sales at the state level, you're subject to tax localities, which is unconstitutional.” -Sam Breslow



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Mentioned in this episode:

Sales Tax Nerd

Are you a Sales Tax Nerd? Do you feel alone in your work? Do others understand what you deal with on a daily basis? Are you looking for your “people”? You need to check out The Sales Tax Nerd Community! It brings together helpful resources, ongoing training, and camaraderie. With free webinars, on-demand courses, and quarterly Office Hours with the original Sales Tax Nerd, Diane Yetter, you’re never short on accessible information and relief from the chaos of sales tax. Get your toughest questions answered by knowledgeable members of the community. Network with peers, access exclusive content, get discounts on our live courses, and gain over 28 CPE credits each year. Click the Sales Tax Institute link in the description, and use the code SALTOV10 for 10% off your membership today! https://www.salestaxinstitute.com/sales-tax-education/sales-tax-nerd-community-membership

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About the Podcast

SALTovation: Making Sense of State and Local Tax
Welcome to SALTovation. The SALTovation show is a podcast series featuring the leading voices in state and local tax (SALT). Here we talk about issues, strategies, and planning tools to help you make sense of SALT. Because, in SALT, there is no “one and done.” SALT is a puzzle of ever-changing pieces. Solving that puzzle is our business at SALTovation. Tens of thousands of listeners know they won't get tax talk as usual with the SALTovation team. Our team is known for straight-talk with a flair for fun, providing clarity and opinions that move businesses forward with confidence.

Attorney, CPA, speaker, and writer Judy Vorndran leads the SALTovation team as they go inside business to help deal with the daily operations and long-term strategies of making SALT less “taxing.” Judy has spent more than 25 years advocating for businesses with innovative strategies, renowned knowledge and experience. She has helped guide thousands of taxpayers across the nation and globally through the morass of SALT, freeing them to concentrate on growth. Joining Judy are the wickedly smart members of the SALTovation team, who have seen, worked with and tamed some of the most prickly issues in SALT. They enjoy sharing their stories and knowledge with listeners.

Solving the SALT puzzle doesn’t happen in a vacuum; it takes a community. So, we invite leaders in business and state and local tax to share their stories, challenges and successes on this show. Drop us a line at SALTovation.com if you'd like to join the conversation and tune into our regular series at TaxOps.com.