The information presented is only of a general nature, intended simply as background material, omits many details and special rules and cannot be regarded as legal or tax advice.

If your browser supports forms, you can search the Tax Page indices, including an index of just the State & Local Tax Bulletins.

March 2006

DC Court Strikes Down Unincorporated Business Franchise Tax on Nonresident Individuals in Bender v. District of Columbia. [9K] San Francisco Court Rules California LLC Tax Unconstitutional. [7K]

November 2005

Franchise Tax Board's Attempt to Apply Expense Attribution is Soundly Rejected. [10K]

October 2005

California Franchise Tax Developments—Fall 2005. [51K]

June 2005

California Franchise Tax Developments. [52K] State Tax Implications of Repatriation of Foreign Earnings. [9K]

April 2005

California Franchise Tax Developments. [40K]

Janury 2005

California Tax Amnesty . . . Not? [46K]

November 2004

California Franchise, Income and Sales and Use Tax Developments. [34K]

June 2004

Current Developments in Property Taxation. [26K]

May 2004

Current California Franchise Tax Developments. [32K] California Franchise Tax Administrative Procedures. [24K] California Tax Shelter Rules. [47K]

August 2003

Prompt Action Required to Avoid Overwithholding for New York Nonresident Partners. [6K] Legislation Permits Sales and Use Taxpayers to Self-Audit under California's Managed Audit Program. [10K] California Responds to Abusive Tax Schemes. [12K]

January 2003

California Income Tax Developments. [11K] Supreme Court Reverses Court of Appeals in Geneva Towers. [9K]

November 2002

Streamlined Sales and Use Tax System: Adoption of Landmark Multistate Agreement, including a link to the Agreement. [22K]

June 2002

Is Cessation of a Business Every State's Business or … ?. [43K]

May 2002

California Property Tax Alert: September 15th Deadline for Proposition 8 Property Tax Savings

May 2002

California Manufacturers' Investment Credit [33K] and California Begins Taxing Workers' Compensation Deductibles [6K]

November 2001

E-Commerce: United States Sales and Use Tax Considerations [25K]

October 2001

Preston v. State Board of Equalization–Application of the California Sales Tax to Intangibles [28K]

September 2001

State Sales Tax Treatment of Bundled Transactions Involving the Purchase of Discounted Cellular Phones and Telecommunications Services. [25K]

August 2001

State & Local Tax Update – Western Region. [94K]

July 2000

Recent Legislative Changes May Reduce Potential California Transfer Tax Liability. [26K]

Appellate Court Rules on Timing of Tax Refund Suit. [5K]

Federal and California Internet Tax Freedom Acts. [6K]

Solar Energy Credit Limitation Affirmed. [4K]

February 2000

California's Interest Offset Provision Found Unconstitutional. [4K]

New Independent Contractor Reporting Begins in 2001 for California Businesses. [3K]

San Francisco Business and Payroll Taxes under Attack. [3K]

December 1998

Separate Company Tax Credit Limitation, dealing with the Atkinson case. [23K]

Interest Offset Survives Round Two. [4K]

August 1997

Preserving Witness Testimony Under Section 2035 of the California Code of Civil Procedure. [16K]

Upcoming Developments in California Unitary Taxation. [3K]

California Supreme Court Allows Legislature to Circumvent Proposition 13 Regarding New Taxes, a discussion of the California Supreme Court's Sinclair Paint decision. [21K]

December 1996

California Voters Approve Proposition 218. The California electorate adopts yet another tax limitation initiative. [16K]

March 1996 Alert

Impending March 15, 1996 Deadline for Calendar Year Issuers of California Qualified Small Business Stock. The California Franchise Tax Board requires corporate issuers of qualified small business stock to file FTB Form 3565, Small Business Stock Questionnaire, for income year 1995 to preserve the eligibility of the corporation's shareholders for the California 50 percent exclusion for gain from the sale of that stock held more than five years. For calendar year corporations, FTB Form 3565 must be filed by March 15, 1996, a deadline the Franchise Tax Board states cannot be extended. [9K]

February 1996

Public Law 104-95. The federal government prohibits state income taxation of certain pension income of nonresidents received after December 31, 1995. [12K]

Volume 1, Number 4, September 1995

Beck Electric Supply Company. The California State Board of Equalization holds that failure to comply with common carrier exemption requirements does not preclude qualifying for the sale for export exemption from California sales tax. [20K]

Mobile M.R. Inc. The California State Board of Equalization holds that California use tax is inapplicable where a taxpayer's use of property in the state is de minimis. [16K]

Cases to Watch. Upcoming developments in California unitary taxation. [4K]

Volume 1, Number 3, February 1995

Navistar International Transportation Corporation. The California Supreme Court holds that trade secrets recorded on paper are tangible personal property subject to sales tax. [31K]

Proposed California Regulation § 19141.6. The Franchise Tax Board proposes new record-keeping requirements. [45K]

Volume 1, Number 2, August 1994

U.S. Supreme Court Barclays Bank Decision. The United States Supreme Court upholds California's worldwide combined reporting methodology. [14K]

California's Position on Recovery of Water's Edge Election Fees. California's Franchise Tax Board asserts that challenges to the State's water's edge election fees must be through claims for money damages and not claims for refund. [10K]

Start-Up Manufacturing & Research Property Sales Tax Exemption. An analysis of a California State Board of Equalization proposed regulation interpretting a sales and use tax exemption for certain start-up businesses. [34K]

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