Our team will be speaking on the following:

Searching for Spare Change: Little Known Tax Exclusions & Exemptions – David Gutowski

Whether you’re a sales tax novice or expert, there are likely some surprising exemptions/exclusions available for different products, services, uses, or purchasers. This session will explore assortment of little-known provisions that help reduce sales and use tax liabilities.

State Constitutional Challenges to State Tax Laws – Sebastian Watt

When a state tax practitioner hears “constitutional challenge,” he or she automatically thinks of the “Commerce Clause” of the U.S. Constitution, but there are many other gems in state constitutions that shouldn’t be overlooked. From uniformity clauses to single-subject requirements, to super-majority requirements, many state constitutions offer multiple grounds to challenge state tax laws. These tools can be useful before and after a tax law has been adopted, in and out of court. We will explore these tools and discuss how to use them to your advantage.

Emerging Issues in Administrative Deference – Michael Lurie

State taxing authorities frequently issue administrative guidance, such as regulations, notices, bulletins, and rulings, containing anti-taxpayer positions. Much of this administrative guidance is not supported by statute or court decisions, and instead only reflects the taxing authority’s aggressive posturing. Come learn how much weight—if any—a taxpayer should give to the various types of administrative guidance, and how courts’ views of administrative guidance have been shifting in favor of taxpayers in recent years.