Episode 39

full
Published on:

1st Nov 2021

Public Law 86-272 with Brian Hamer (Part 1)

In this episode of the SALTovation podcast, we speak with Brian Hamer, who serves as counsel at the Multistate Tax Commission, about the revisions made to the Statement of Information concerning the practices of Public Law 86-272. In this first part of a two-part series, Brian discusses the history of this law. He also explores the new changes and what it means to businesses and states in the future.

 


Questions asked and answered in this Episode:


  • What was updated in the statute to address modern business activities?


  • Why is there such interest in this process?


  • What are some of the big revisions to the Statement of Information?

 


What You Will Discover:


  • [01:21] What was updated in the statute


  • [03:30] Some flaws in the statute


  • [06:36] The Statement of Information


  • [09:39] Some of the the big revisions


  • [12:50] The thinking behind the 11 scenarios

 


Quotables:


 


  • “But this whole process has been the subject of much attention. It’s really kind of a fascinating thing.” - Brian Hamer [08:54]


  • “I would say that the most consequential revision relates to how the statute applies to business activities conducted via the internet.” - Brian Hamer [10:18]


  • “The members of the work group were not required to explain their thinking, but there were a couple of themes that definitely came out over the course of the discussion, the kind of considerations that motivated the ultimate decision.” - Brian Hamer [13:43]

 


Relevant Links:


The Multistate Tax Commission: https://www.mtc.gov


Multistate Tax Commission with Helen Hecht: taxops.com/multistate-tax-commission-with-helen-hecht


Brian Hamber on LinkedIn: linkedin.com/in/brian-hamer-528b67b4


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Production Support

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

Mentioned in this episode:

Advanced Sales and Use Tax Workshop

Take your sales tax to the next level at Advanced Sales and Use Tax Workshop, February 19-21 in Nashville. Diane Yetter and the Sales Tax Institute’s industry-leading faculty provide individualized training, valuable resources, and practical solutions. Expand your network and earn 23 CPE credits. Visit the link in the show notes and use the code SALTOV10 for 10% off. Save your spot now!" https://keap.page/xp141/saltovation-podcast.htm

Use Tax Workshop

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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.