{"href":"http://player.captivate.fm/services/oembed?url=http%3A%2F%2Fplayer.captivate.fm%2Fepisode%2F4a44aa61-2187-4389-9a60-8768db8ff1e7","version":"1.0","provider_name":"Captivate.FM","provider_url":"https://www.captivate.fm","width":600,"height":200,"type":"rich","html":"","title":"Reporting in State and Local Tax with Paul Williams (Part 2)","description":"In the second episode of a two-part series, we continue our conversation with Paul Williams, Senior Tax Correspondent at Law 360, and our own Judy Vorndran. Paul discusses boomerang issues, which are when old concepts get new life in the court system, and trending issues across the nation.\r\n\n \r\n\nTopics discussed in this episode:\r\n\nHalstead Bead\u2019s case in Louisiana and other cases related to home rule cities\r\n\nWayfair\u2019s lawsuit against Lakewood for a $600K sales tax bill\r\n\n\n \r\n\nWhat You Will Learn:\r\n\n[00:26] Halstead Bead\u2019s case in Louisiana and home rule jurisdictions\r\n\n[07:27] Wayfair\u2019s lawsuit against Lakewood\r\n\n[11:02] Trends from a litigation perspective\r\n\n\n \r\n\nQuotables:\r\n\n \r\n\n\u201cThere\u2019s a push and pull there is to how much power the local governments wanted to retain for the local tax collection versus what the sponsors thought that the state may need to do is what some would argue to comply with Wayfair.\u201d - Paul Williams [02:53]\r\n\n\u201cIt\u2019s very interesting how we\u2019ve given this authority to the locals, which I appreciate why they need it. I appreciate why our states need authority, because the federal government doesn't give them enough money, but it does create a lot of complexity in tax compliance.\u201d - Judy Vorndran [06:04]\r\n\n\u201cWhen you look at both Wayfair\u2019s case now and the Halstead Bead case, it does bring up the question of to what extent, if any, do home rule jurisdictions\u2026 what are limitations to their authorities potentially or what burdens can varying local rules create for companies that just want to comply with the Wayfair decision?\u201d - Paul Williams [07:34]\r\n\n\u201cSince Wayfair came down, and different practitioners we\u2019ve talked to and different tax conferences we\u2019ve reported on, practitioners have raised the question as to whether or not Wayfair gave local governments the authority to also impose economic nexus for sales and use tax.\u201d - Paul Williams [08:17]\r\n\n\n \r\n\nRelevant Links:\r\n\nPaul Williams on Law360: law360.com/tax-authority/search?q=reporter:%22Paul+Williams%22\r\n\nPaul Williams on LinkedIn: linkedin.com/in/paul-williams-56183567","thumbnail_width":300,"thumbnail_height":300,"thumbnail_url":"https://artwork.captivate.fm/c2b4ad8f-41b0-49d5-b667-db1cba3710e0/salt-1-bpay1.jpg"}