Elle Kaiser
Subscribe to Elle Kaiser's PostsElle Kaiser focuses her practice on state and local tax (SALT) matters. She advises clients in various industries, including technology, banking, consumer products, energy, insurance, retail and transportation. Elle is experienced in both tax planning and tax disputes. Read Elle Kaiser's full bio.
Remote Retailers Held Responsible for Tax Collection in Washington
By Troy M. Van Dongen and Elle Kaiser on Feb 6, 2024
Posted In Franchise Tax, Income Tax, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes, Washington
If there’s a lesson to be learned from the Washington Court of Appeals’ recent holding in Orthotic Shop Inc. and S&F Corporation v. Department of Revenue, No. 39321-6-III (Jan. 23, 2024), it’s that the use of a marketplace does not eliminate a remote seller’s tax responsibilities, particularly for pre-Wayfair periods. The dispute in Orthotic Shop involved...
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OTA Finds CDTFA’s Audit Methodology Arbitrary
By Charles Moll, III, Troy M. Van Dongen, Marcy Jo Mandel and Elle Kaiser on Jul 24, 2023
Posted In Audits, California, Sales Tax
In Appeal of Colambaarchchi (OTA Case No. 21017152; 2023-OTA-302), a California-based retailer was audited by the California Department of Tax and Fee Administration (CDTFA) for years 2016 through 2019. Upon audit, CDTFA determined that taxable sales went unreported. In calculating the extent of the underreporting, CDTFA used various indirect methods for different periods in the...
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California Supreme Court Lets It Stand That CDTFA Can Decide Who Is and Is Not a Retailer
By Charles Moll, III, Troy M. Van Dongen and Elle Kaiser on Apr 28, 2023
Posted In California, Local Tax, Nationwide Importance, Sales Tax
On April 26, 2023, the Supreme Court of California declined to review the Second District Court of Appeal’s decision in Grosz v. California Dep’t of Tax & Fee Admin. In the underlying case, Stanley Grosz, a business owner based in Fresno, California, filed suit seeking a declaration that the California Department of Tax and Fee Administration (CDTFA)...
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Is California Picking the Pockets of Other States?
By Charles Moll, III, Elle Kaiser, Michael J. Hilkin and Marcy Jo Mandel on Oct 21, 2022
Posted In California, Local Tax, Nationwide Importance, Sales Tax, Transaction Taxes
In Matter of Body Wise International LLC (OTA Case No. 19125567; 2022 – OTA – 340P), a California-based retailer collected amounts designated as “tax” related to jurisdictions where it was not registered to collect tax. The California Office of Tax Appeals (OTA) held that the retailer must remit those amounts to California, even though the...
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More than Tax Compliance: California Legislation Requires Marketplace Facilitators to Track “High-Volume” Seller Information
By Charles Moll, III, Michael J. Hilkin and Elle Kaiser on Oct 7, 2022
Posted In California, Local Tax, Sales Tax, Transaction Taxes
The responsibilities of marketplace facilitators operating in California are expanding under legislation recently signed by Governor Gavin Newsom. Starting on July 1, 2023, an “online marketplace” will be required to collect and maintain specified contact and financial information related to its “high-volume third-party sellers.” The legislation is intended to “provide greater tools for law enforcement...
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CDTFA Proposes Significant Revisions to Chapters 4 and 13 of the Sales Tax Audit Manual
By Charles Moll, III, Troy M. Van Dongen, Marcy Jo Mandel and Elle Kaiser on Feb 10, 2022
Posted In Audits, California, Local Tax, Nationwide Importance, Sales Tax
On February 2, 2022, the California Department of Tax and Fee Administration (CDTFA) held an interested parties meeting (IPM) to discuss proposed amendments to sales tax audit manual (AM) Chapter 13, “Statistical Sampling,” and Chapter 4, “General Audit.” Prior to the IPM, the CDTFA released a lengthy discussion paper outlining the extensive proposed changes to...
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Massachusetts Department of Revenue Stops Applying COVID-19 Telecommuting Policy, Returns to Location of Work Performed
By Richard C. Call and Elle Kaiser on Sep 24, 2021
Posted In Income Tax, Local Tax, Massachusetts, Nationwide Importance
In a recently issued guidance, the Massachusetts Department of Revenue indicated that the emergency telecommuting rules it put in place during the Massachusetts COVID-19 state of emergency would cease to be in effect as of September 13, 2021. Under the telecommuting rules, which were effective beginning March 10, 2020, wages paid to a non-resident employee...
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Governor Newsom Announces New Relief for Remitting California Sales Tax
By Charles Moll, III, Troy M. Van Dongen, Marcy Jo Mandel and Elle Kaiser on Dec 1, 2020
Posted In California, Interest and Penalties, Nationwide Importance, Sales Tax
On Monday, November 30, 2020, Governor Gavin Newsom announced that California will provide temporary tax relief for eligible businesses impacted by restrictions imposed to control the COVID-19 pandemic. The announcement indicates that the Governor will direct the California Department of Tax and Fee Administration (CDTFA) to: Provide an automatic three-month extension for taxpayers filing less...
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Alert: California False Claims Expansion Bill Advances to the Senate
By Stephen P. Kranz, Charles Moll, III, Troy M. Van Dongen and Elle Kaiser on Jun 16, 2020
Posted In California, False Claims Act, Illinois, Interest and Penalties, Nationwide Importance, New York, Procedure
Like the days of the Old West, last week a masked gang held up local businesses demanding their wallets. Unlike the days of the Old West, this was not the hole-in-the-wall gang, but the California State Assembly who, on June 10, 2020, approved AB 2570, a bill that authorizes tax-based false claims actions. If passed, AB...
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False Claims Never Die in California
By Stephen P. Kranz, Charles Moll, III, Troy M. Van Dongen, Elle Kaiser and McDermott Will & Emery on Jun 4, 2020
Posted In California, False Claims Act, Illinois
Recently, AB 2570 has cleared the Assembly Appropriations Committee, which authorizes tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits. The bill is now on the Assembly floor for consideration and faces a June 19 house-of-origin deadline for passage. The bill is similar to a bill that failed to pass last...
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