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McClellan Davis Fights for Taxpayer Rights

Fotolia_14893664_S_ConstitutionOn May 24, 2016, Jesse McClellan, Esq., Managing Partner, testified before the Members of the Board of Equalization at the California Taxpayers’ Bill of Rights Hearings regarding two issues that have been historically problematic for taxpayers.  The first issue addressed pertained to the Board’s practice of permitting the Business Tax and Fees Department (Department) and/or the Legal Appeals Division (Appeals) to remove cases from the board hearing calendar without any meaningful reason or timetable.  The second issue pertained to the lack of review for Administrative Protest denials.

 

The first problem:

A hearing before […]

State-by-State Physical Nexus Criteria

SalesMap of USA with flight paths. Image with clipping path. and use tax nexus is a very fluid and evolving area of tax law, and although Congress has historically been considered to be the sole gatekeeper to change, states have recently become emboldened in their efforts to unilaterally lower nexus barriers.  For example, on March 22, 2016, South Dakota passed S.B. 106 which effectively establishes an economic nexus standard.  The law requires remote sellers to register and collect use tax on its sales into South Dakota if its sales into the state exceed $100,000 […]

How You Present a Sales Tax Appeal Can Make a Big Difference in the Outcome

Fotolia_chess_KnightsThe Board of Equalization (Board) has an appeals system for tax assessments which allows anyone to represent taxpayers, or they can represent themselves.  The system is designed so that Board attorneys and auditors involved in the appeals process are unbiased, make an independent review of the case, and get a fair outcome for the taxpayer and Board.  This does not guarantee, however, that the taxpayer will always get the best results.  This article addresses the steps that should be taken to help ensure your appeal is successful.  While it focuses on California […]

Multistate Sales & Use Tax Updates Related to the Medical Industry

logo-v2This month, James R. Dumler, a senior sales tax specialist at McClellan Davis and featured contributor at Sales Tax Support provides a multistate sales and use tax update related to the medical industry. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind.

Visit salestaxsupport.com to read James’informative article “Multistate Sales & Use Tax Updates Related to the Medical Industry