Jennifer Karpchuk article on “The Highs and Lows of SALT in 2022”
In a December 12, 2022, Tax Notes State article, “The Highs and Lows of SALT in 2022,” Philadelphia-based State and Local Tax (SALT) Practice Co-Chair Jennifer Karpchuk highlights SALT rulings for 2022 from Texas, Pennsylvania, Massachusetts and California. The Pennsylvania case involved a third-party seller victory against the Department of Revenue, which, Karpchuk says, could have out-of-state implications.
“The case includes a succinct review of the due process clause and its application to FBA sellers, which may be applicable in other cases across the country in which states have raised a similar issue. Further, it questions a taxing authority’s ability to target and impose burdens on out-of-state taxpayers. An out-of-state taxpayer will likely consider this decision in determining its obligation to respond to future questionnaires.”
To learn more, subscribers may view the full article here.