Episode 48

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Published on:

20th Jul 2022

Insights on California Tax Issues with Michael Cataldo (Part 2)

In the second episode of a two-part series, Meredith Smith and Stacey Roberts, from TaxOps’ SALTovation Team, continue their conversation with Michael Cataldo, of Cataldo Tax Law in California. Michael continues to share his insight on the publications released by the Franchise Tax Board, that discuss sales of services and market-based sourcing in California. He also talks about some of his favorite cases outside the state.

 


Topics discussed in this episode:


  • Recent ruling regarding California’s sales of services and market-based sourcing


  • California’s most recent ruling on sales of service

 


What You Will Learn:


  • [00:28] California’s policy on alternative proportment


  • [01:51] Sales of services in California


  • [09:51] Michael’s favorite cases outside of California


  • [15:05] Retroactive tax laws


  • [19:05] What creates nexus


  • [21:06] Regulations on market-based sourcing

 


Quotables:


 


  • “It’s very hard to articulate exactly what was going on, what they’re doing. You have to do a lot of reading between the lines, see what they’re trying to do.” - Michael Cataldo [02:21]


  • “The things I get interested in is where’s this going from here? And it takes a long time for things to develop in the state and local tax world to where this is going.” - Michael Cataldo [11:29]


  • “Technology is moving so fast and what’s not going online. There’s going to be some challenges for them to figure out how to comply.” - Michael Cataldo [14:27]


  • “But the constitution applies to all the states, so these constitutional arguments apply to all of them.” - Michael Cataldo [20:11]

 


Relevant Links:


Cataldo Tax Law: cataldotaxlaw.com


Michael Cataldo on LinkedIn: linkedin.com/in/michael-cataldo-aaa9205/


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Production Support

This episode was produced with support from Truth Work Media. www.truthworkmedia.com

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

Tax Nerd

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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.