Episode 51

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Published on:

25th Sep 2022

Reporting in State and Local Tax with Paul Williams (Part 2)

In the second episode of a two-part series, we continue our conversation with Paul Williams, Senior Tax Correspondent at Law 360, and our own Judy Vorndran. Paul discusses boomerang issues, which are when old concepts get new life in the court system, and trending issues across the nation.

Topics discussed in this episode:


  • Halstead Bead’s case in Louisiana and other cases related to home rule cities
  • Wayfair’s lawsuit against Lakewood for a $600K sales tax bill


What You Will Learn:


  • [00:26] Halstead Bead’s case in Louisiana and home rule jurisdictions


  • [07:27] Wayfair’s lawsuit against Lakewood
  • [11:02] Trends from a litigation perspective


Quotables:


  • “There’s a push and pull there is to how much power the local governments wanted to retain for the local tax collection versus what the sponsors thought that the state may need to do is what some would argue to comply with Wayfair.” - Paul Williams [02:53]
  • “It’s very interesting how we’ve given this authority to the locals, which I appreciate why they need it. I appreciate why our states need authority, because the federal government doesn't give them enough money, but it does create a lot of complexity in tax compliance.” - Judy Vorndran [06:04]
  • “When you look at both Wayfair’s case now and the Halstead Bead case, it does bring up the question of to what extent, if any, do home rule jurisdictions… what are limitations to their authorities potentially or what burdens can varying local rules create for companies that just want to comply with the Wayfair decision?” - Paul Williams [07:34]
  • “Since Wayfair came down, and different practitioners we’ve talked to and different tax conferences we’ve reported on, practitioners have raised the question as to whether or not Wayfair gave local governments the authority to also impose economic nexus for sales and use tax.” - Paul Williams [08:17] 


Relevant Links:


Paul Williams on Law360: law360.com/tax-authority/search?q=reporter:%22Paul+Williams%22

Paul Williams on LinkedIn: linkedin.com/in/paul-williams-56183567


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Production Support

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

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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.