{"href":"http://player.captivate.fm/services/oembed?url=http%3A%2F%2Fplayer.captivate.fm%2Fepisode%2F2857bbec-6d10-46f5-87d7-08fcfd96525f","version":"1.0","provider_name":"Captivate.FM","provider_url":"https://www.captivate.fm","width":600,"height":200,"type":"rich","html":"<iframe style=\"width: 100%; height: 200px;\" title=\"Insights on California Tax Issues with Michael Cataldo (Part 2)\" frameborder=\"0\" scrolling=\"no\" allow=\"clipboard-write\" seamless src=\"http://player.captivate.fm/episode/2857bbec-6d10-46f5-87d7-08fcfd96525f\"></iframe>","title":"Insights on California Tax Issues with Michael Cataldo (Part 2)","description":"In the second episode of a two-part series, Meredith Smith and Stacey Roberts, from TaxOps\u2019 SALTovation Team, continue their conversation with Michael Cataldo, of Cataldo Tax Law in California. Michael continues to share his insight on the publications released by the Franchise Tax Board, that discuss sales of services and market-based sourcing in California. He also talks about some of his favorite cases outside the state.\r\n\n \r\n\nTopics discussed in this episode:\r\n\nRecent ruling regarding California\u2019s sales of services and market-based sourcing\r\n\nCalifornia\u2019s most recent ruling on sales of service\r\n\n\n \r\n\nWhat You Will Learn:\r\n\n[00:28] California\u2019s policy on alternative proportment\r\n\n[01:51] Sales of services in California\r\n\n[09:51] Michael\u2019s favorite cases outside of California\r\n\n[15:05] Retroactive tax laws\r\n\n[19:05] What creates nexus\r\n\n[21:06] Regulations on market-based sourcing\r\n\n\n \r\n\nQuotables:\r\n\n \r\n\n\u201cIt\u2019s very hard to articulate exactly what was going on, what they\u2019re doing. You have to do a lot of reading between the lines, see what they\u2019re trying to do.\u201d - Michael Cataldo [02:21]\r\n\n\u201cThe things I get interested in is where\u2019s this going from here? And it takes a long time for things to develop in the state and local tax world to where this is going.\u201d - Michael Cataldo [11:29]\r\n\n\u201cTechnology is moving so fast and what\u2019s not going online. There\u2019s going to be some challenges for them to figure out how to comply.\u201d - Michael Cataldo [14:27]\r\n\n\u201cBut the constitution applies to all the states, so these constitutional arguments apply to all of them.\u201d - Michael Cataldo [20:11]\r\n\n\n \r\n\nRelevant Links:\r\n\nCataldo Tax Law: cataldotaxlaw.com\r\n\nMichael Cataldo on LinkedIn: linkedin.com/in/michael-cataldo-aaa9205/\r\n","thumbnail_width":300,"thumbnail_height":300,"thumbnail_url":"https://artwork.captivate.fm/4d7a2294-47ec-4e2b-b88e-0aab61610fa9/salt-1-bpay1.jpg"}