Artwork for podcast SALTovation: Making Sense of State and Local Tax
Recent Cases and Challenges in Tax Litigation with Jordan Goodman: Part 2
Episode 743rd November 2023 • SALTovation: Making Sense of State and Local Tax • SALTovation
00:00:00 00:31:16

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This week on the SALTovation podcast we continue our discussion on the ever-changing landscape of state and local tax. Jordan Goodman, Attorney at HMB Law, discusses the changing landscape of state and local tax, focusing on the investee allocation cases and the shift from considering the location of the business to the location of the asset being sold. He highlights the confusion and lack of clarity in state tax laws, emphasizing the need for uniformity and clear guidelines. Jordan also touches on the challenges of remote work and the impact of automation on tax audits.


Topics discussed in this episode:

  • The investee allocation cases have changed the game in state and local tax, shifting the focus from the location of the business to the location of the asset being sold.
  • The distinction between intangible and tangible assets is fading in the courts' minds, leading to the treatment of the sale of an asset as the same as the sale of the thing that owns the asset.
  • State tax laws lack uniformity and clarity, causing confusion and challenges for businesses and tax professionals.
  • The rise of remote work and automation has made tax audits more efficient and increased the likelihood of audits for businesses of all sizes.





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