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About the firm

Edvin Givargis

Who the firm serves

The watchlist

Public Law 86-272, Reinterpreted

California Sales Tax on SaaS

The SALT Cap and the PTET Election

The Proposition 40 Wealth Tax

Practice and Procedure

Practice and Procedure

Gross receipts tax

Income and franchise tax

Local and district taxes

Nexus and registration

Procedure

Residency and domicile

Sales and use tax

Unclaimed property

Water's edge and international

Alabama Practice and Procedure

When Alabama recharacterizes a real estate sale as business income, what happens to nonresident composite tax?

Arizona Practice and Procedure

Does Arizona's transaction privilege tax exempt machinery and equipment used in manufacturing?

When does an Arizona start-up subsidiary owe Arizona income tax, and should it make the multistate service provider election?

California Practice and Procedure

A company opens its first California office: which registrations and taxes follow?

Are California waiting time penalties deductible?

Are sales of mortgage notes included in California's sales factor at gross proceeds or net gain?

Are sales picked up at a California warehouse California sales for apportionment?

Can a California service subsidiary of a foreign parent amend prior years to market sourcing, and where does the parent receive the benefit?

Can a foreign-owned group that finds years of unfiled California returns still elect water's edge?

Can a taxpayer use the installment method for California but not for federal tax purposes?

Can a website defeat California throwback?

Can California tax a nonresident shareholder's share of an S corporation's gain on selling its business?

Can California tax a nonresident spouse's out-of-state wages through community property?

Can California's large corporate understatement penalty be waived?

Do sales reps in California create sales tax nexus below the Wayfair threshold?

Does a California investment partnership owe nonresident withholding or the LLC fee?

Does a change in control of an entity trigger California documentary transfer tax?

Does a corporate limited partner in an investment fund apportion or allocate its California income?

Does a federal accounting method change automatically apply for California?

Does a foreign corporation with no California activity owe California's minimum tax?

Does a mezzanine lender's foreclosure or a preferred equity holder's remedy change the ownership of a California property, and what must be filed?

Does a single-member LLC with no receipts owe Los Angeles business tax registration, and how is the account closed?

Does a stopover in California trigger use tax on goods in transit?

Does an 18-month work assignment outside California make a California domiciliary a nonresident?

Does buying a vehicle, vessel or aircraft through an out-of-state entity still avoid California use tax after SB 1406?

Does California follow a federal check-the-box entity classification election?

Does California require withholding when a partnership distributes refinancing proceeds?

Does California tax income a foreign corporation excludes under IRC Section 883?

Does California tax stock options exercised after a move out of state?

Does filing an extension disqualify a taxpayer from California's voluntary disclosure program?

Does owning a disregarded LLC that operates in California give the owner nexus?

Does P.L. 86-272 protect a foreign corporation that sells goods into California?

Does spending more than six months, or more than nine, in California make someone a resident?

Does subdividing a California property, or creating subterranean and airspace parcels, change the property tax assessment?

Does the billing address or the shipping address decide the California sales tax rate?

How are asset management fees sourced for California apportionment?

How are days counted in a California residency audit, and what evidence wins?

How are receipts from services performed at sea sourced for state tax purposes?

How do California manufacturers use the partial exemption and Cal Competes?

How does a combined group with both financial and general corporations apportion its income?

How does a company with no gross receipts apportion its California income?

How does a corporate partner source gain from selling a partnership interest in California?

How does a financial services business apportion its San Francisco gross receipts: customer location or payroll?

How does a taxpayer petition the Franchise Tax Board for alternative apportionment?

How does a taxpayer protest a Notice of Proposed Assessment in California?

How does California apportion a charter and aircraft management company, and how far does the air transportation regulation reach?

How does California enforce unclaimed property, and is there a way back into compliance?

How does California pass-through withholding work for domestic nonresident owners?

How does California source a nonresident's compensation and fringe benefits?

How does California source carried interest when a partner changes residency?

How does California source receipts from services and intangibles?

How does California tax an advance-exchange repair program when the customer gets a different refurbished unit back?

How does California tax PFIC income when it does not conform to the federal PFIC rules?

How does California treat a Section 338(h)(10) election, and where does the gain land in the sales factor?

How does California treat IRC 367(d) deemed royalties in worldwide and water's edge years?

How does the FTB evaluate a claimed change of residency out of California?

How should an S corporation report a shareholder who left California mid-year, and what does a lower apportionment factor save while the shareholders are residents?

Is a federally disregarded limited partnership subject to California's $800 annual tax?

Is a foreign student on a company-funded scholarship taxable in California?

Is a merger termination fee business income in California, and does it belong in the sales factor?

Is a nonresident's gain from selling a partnership interest California-source income?

Is California withholding required on dividends paid to out-of-state owners?

Is SaaS taxable in California?

Is the California S corporation tax deductible on the shareholders' California returns?

Must a California business file a property statement when the assessor asks, even if every asset was expensed?

Must a child live in an inherited home to keep the parent's base year value under Proposition 19?

Should a new investment manager and its funds be limited partnerships or LLCs for California and Texas tax purposes?

What actually happens in an FTB residency audit, from first letter to protest?

What did Proposition 19 change about California property tax reassessment?

What happens after an S corporation files a California refund claim?

What happens in a CDTFA sales tax audit of an out-of-state seller?

What happens in an EDD worker classification audit?

What happens in the first sixty days of an FTB business entity audit?

What happens to a California water's edge election when the group reorganizes?

What happens when a California assessor never enrolls reported construction in progress, and how long should the reserve stay?

What happens when California withholding credits do not match the K-1?

What makes a business engaged in business in San Francisco, and what changes when an affiliate leaves the combined group?

What makes a water's edge election valid when the return and the election disagree?

What must a seller do with over-collected California sales tax?

What property tax relief can a California wildfire victim claim?

What resale documentation survives a California sales tax audit?

What should be done when an FTB Notice of Tax Return Change is wrong?

When a seller sells businesses every few years, is a large sale "substantial and occasional" in California, and what does the exclusion do?

When are dividends from an insurance company subsidiary deductible in California?

When do California's bright-line nexus thresholds make a passive investor a taxpayer?

When does a captive finance subsidiary pay California's higher financial corporation rate?

When does a design studio owe California sales tax: concept or finished art?

When does a disregarded LLC file a short period California Form 568?

When does California throwback apply, and what makes a taxpayer taxable in another state?

When is a foreign corporation excluded from a California water's edge combined report?

When is a stay in California for a temporary or transitory purpose, and which visitors does the regulation name?

When is a vessel exempt from California property tax, and does the sales tax exemption match?

When is new construction assessed in California, and how is the supplemental bill computed?

Where does a digital subscription business source California receipts from individual subscribers, and what becomes of the rest?

Where does the dividends paid deduction go on a California REIT return?

Where is cancellation of debt income sourced for California purposes, for a business and for a nonresident?

Which California businesses still apportion with three factors instead of single sales?

Which construction costs belong in the California property tax base, and why is the cost segregation total the wrong number?

Who decides a California tax appeal? The post-2017 landscape

Who is the payee for California withholding when distributions go to a disregarded entity?

Why is the county assessing property tax on leased port property?

Colorado Practice and Procedure

Does registering for Colorado sales tax cover the home-rule cities?

How does Colorado tax a REIT and its taxable REIT subsidiary?

Connecticut Practice and Procedure

Does Connecticut source a production company's receipts like any other service business?

Does it matter for Connecticut taxes whether real estate is held in an LP or an LLC?

Delaware Practice and Procedure

What does Delaware's 90-day unclaimed property letter mean?

What happens in a Delaware unclaimed property audit?

Hawaii Practice and Procedure

Does Hawaii's general excise tax apply to work for the federal government?

Idaho Practice and Procedure

Does registering for Idaho sales tax also cover resort city and auditorium district local option taxes?

Illinois Practice and Procedure

Does a trust or a REIT owe Illinois replacement tax?

Does Chicago's personal property lease transaction tax apply to cloud software used in Chicago?

How does Illinois decide whether someone is a resident for income tax?

Maryland Practice and Procedure

What is Maryland's digital advertising tax, and why is it still being fought over?

Multistate Practice and Procedure

Are dietary supplements and meal replacements taxed as food for sales tax purposes?

Can a cost-of-performance state end up sourcing service receipts to the customer's location?

Can a receivables company have nexus where it has no office?

Can a state apportion the gain when a parent sells a subsidiary it runs separately?

Do a lower-tier partnership's apportionment factors flow up to its partners?

Do employees a staffing business places at client sites in other states create income, franchise and sales tax nexus there from the first day?

Do gains from hedging, treasury activity and foreign currency belong in the sales factor, and if so at gross or net and sourced where?

Do nonresident withholding exemption certificates expire, who keeps them, and why will a tax-exempt partner not sign one?

Do receipts no state can source leave the denominator, go to commercial domicile, or dilute every state's factor?

Does a seller owe use tax on items it gives away with a purchase?

Does a website's interactivity strip a seller's P.L. 86-272 protection?

Does an equipment lessor have income tax nexus wherever its lessees take the equipment?

Does an intercompany service charge to an affiliate in a separate-entity market state create apportionment for the provider?

Does an opportunity zone investment get the same treatment in a state that does not conform?

Does buying a business's assets trigger sales tax, and can the buyer inherit the seller's unpaid sales tax?

Does contributing real property to a wholly owned LLC trigger real estate transfer tax?

Does Public Law 86-272 protection reach a state's minimum franchise tax?

Entering voluntary disclosure? What a state-rate-only exposure estimate misses

How are a fund manager's management fees sourced for apportionment in New York, New York City, Florida and Massachusetts?

How are a healthcare management services organization's fees from affiliated practices sourced for apportionment?

How are service revenues sourced for state income tax: cost of performance or market?

How do apportionment factors roll up through tiers of partnerships, and what happens when a lower tier's data is late, partial or missing?

How do states apportion REMIC excess inclusion income?

How do states decide whether to withhold on a nonresident partner's sale gain?

How do states treat an S corporation's 338(h)(10) election?

How does a lower-tier withholding credit reach the right partner, and what restores one a state has disallowed?

How does a partnership that is not a bank source the interest on loans it holds, and does a loan secured by real property in a state give the holder nexus there?

How does an upper-tier partnership apportion Virginia income when all it has is K-1 income from lower tiers?

How does Georgia credit nonresident withholding passed up through tiers of partnerships, and why does real property withholding get stuck?

How does Pennsylvania tax an investment partnership and its corporate partner, and when does it impute 100 percent apportionment?

How does state and local tax fit into the ASC 740 income tax provision?

How does US sales tax differ from VAT and GST?

How is a software license sourced for sales tax when its users sit in several states?

If a partnership elects a pass-through entity tax, does it still withhold for nonresident owners?

Is gain from selling regulatory credits business income or nonbusiness income?

Is the billing address a safe proxy for where a service customer receives the benefit?

Must a partnership withhold state income tax for its REIT partner, and how is each state's exemption claimed?

Must a state finish an unclaimed property audit within the statute of limitations?

Should a company protected by P.L. 86-272 still file state returns?

What belongs in an investment partnership's receipts factor: gross proceeds or net gains, interest, dividends and losses?

What did South Dakota v. Wayfair actually decide?

What does a revenue recognition change do to state apportionment and sales tax?

What does a second review of state tax returns look for, and when is it worth doing?

What happens in a multistate nexus study?

What happens to a state net operating loss when the loss company merges out of existence?

What happens when every apportionment factor is zero and a state imputes 100 percent?

What is the true object test, and when does a service become a taxable sale?

What is unclaimed property, and why is it not a tax?

What makes two companies one unitary business, and why does it matter?

What use tax is owed on equipment bought from a related company that charged no tax, and how is the exposure estimated?

When a partnership owns a controlled foreign corporation, which partner's state return carries the Subpart F and GILTI inclusion, and whose factor?

When a partnership pays a state more nonresident withholding than its partners owe, who can get the excess back, and can the partnership move it to other partners or carry it to next year?

When a state extends the time to file but not to pay, or a disaster postpones deadlines in a county, what moves, who qualifies, and how does a partnership use it?

When does a remote seller's duty to collect start after one large sale crosses the threshold?

When does a state tax an intercompany gain that the federal consolidated return defers?

When is a seller exempt from Georgia real property withholding, and can a disregarded LLC seller rely on its owner?

When must a marketplace facilitator collect tax on third-party sellers' sales, and when is it relieved?

When should an upper-tier partnership file a final return in a state, what must happen first, and what does filing final too early or too late cost?

When the Internal Revenue Service adjusts a partnership's return under the centralized audit regime, how and when is each state told, who pays the state tax, and what happens when the partnership pushed the adjustment out federally but a state has no push-out?

Where did economic nexus come from?

Where is self-mined cryptocurrency sourced for state tax purposes when the machines sit in one state and the owner in another?

Which apportionment formula does a partnership use where a state offers a choice, keys the formula to an industry code, or meets a factor with a zero denominator?

Which balance sheet items become unclaimed property, and when?

Which group member must file a state's combined corporate return?

Which sales rep activities break P.L. 86-272 protection?

Which Schedule K items does a partnership withhold on for a nonresident partner: only apportioned business income, or also guaranteed payments, gains, rents, interest, dividends and a lower tier's income?

Which state can claim a company's unclaimed property?

Which state gets withholding and unemployment insurance when an employee works in more than one state?

Which states penalize an undisclosed reportable transaction on a partnership return, and who files the disclosure?

Which states require a payment with a partnership's extension, how should a tiered partnership size it, and when are the penalties abated?

Which states tax the transfer of a controlling interest in an entity that owns real estate, and at what threshold?

Who is taxed on a partner's distribution in excess of basis in a tiered structure, and whose apportionment factors apply?

Who owes the sales tax a seller failed to collect, the seller or the buyer?

Who taxes an opportunity zone deferred gain when the investor changes states before recognition?

Who withholds state income tax on a vessel crew's wages?

Whose employees are they when a professional employer organization runs payroll?

Whose physical presence counts as the company's?

Why does a residency audit look different in a statutory residency state than in a presumptive residency state?

Nevada Practice and Procedure

Does the Nevada real property transfer tax apply to a transfer between affiliated entities?

New Jersey Practice and Procedure

Can an upper-tier partnership have New Jersey installment penalties abated when it cannot see its income in time, and what happens once the account goes to collections?

Does New Jersey charge sales tax on a commercial real property lease?

New York Practice and Procedure

Do a UBT-paying partnership's New York City receipts flow to its corporate partner, and how does the UBT paid credit work?

Do New York's partnership filing fee and the New York City UBT pyramid through tiers of partnerships, and how does California's LLC fee compare?

Does a fund or investor owe New York City's Unincorporated Business Tax on trading income?

Does a single-member LLC owe New York City's Unincorporated Business Tax?

Does New York tax a nonresident's wages for days worked from home in another state?

How are a broker-dealer's receipts sourced in New York when the business is a partnership?

How does New York count workdays when allocating a nonresident's wages?

How does New York decide someone actually left?

Is SaaS taxable in New York, and where is it used?

What happens in a New York sales tax audit of a software company?

When can a taxpayer use alternative apportionment in New York?

When does an apartment make a nonresident a New York statutory resident?

Which New York filing fee does a disregarded LLC or limited partnership owe, and when does it owe none?

Ohio Practice and Procedure

When must an Ohio pass-through entity withhold for its investors, and who can be left out?

Oregon Practice and Procedure

Does a partnership that owns a single-member LLC doing business in Oregon have filing obligations there?

Does an upper-tier partnership owe Oregon's $150 minimum tax or the corporate activity tax on lower-tier income alone?

Does buying Oregon real estate reset the property tax assessment?

What taxes beyond property tax apply to a business operating in Portland?

Tennessee Practice and Procedure

Does a cryptocurrency mining facility qualify for Tennessee's qualified data center exemption?

Does building a Tennessee facility through contractors create franchise and excise tax nexus before revenue?

How does Tennessee source a fulfillment affiliate's service fees under market-based sourcing?

How does Tennessee's single article tax and local option cap apply to sales of high-value equipment?

How is the Tennessee franchise tax computed for an entity holding real estate in the state?

Is Tennessee use tax due on equipment stored on site before a facility is placed in service?

Why does Tennessee assess a federally disregarded LLC for franchise and excise tax after it registers for sales tax?

Texas Practice and Procedure

Can an LLC be a Texas passive entity, and what does an upper-tier partnership owe when its lower tiers already pay?

How does a foreign-owned company register for a Texas sales tax permit when its officers have no Social Security number?

How does an out-of-state entity end its Texas franchise tax account when nexus ends?

How should a business respond to a Texas business personal property appraisal that ignores its ledger?

Is hosting or colocation of customer-owned computing equipment a taxable service in Texas?

Is the managing member of a Texas LLC doing business in Texas for franchise tax purposes?

What happens when a Texas combined group's extension, affiliate list and member reports disagree, and how is it put right?

When does an out-of-state business owe Texas franchise tax with no Texas footprint?

Where does Texas source receipts from digital downloads and licenses for franchise tax?

Where is a Texas sale consummated for local sales tax purposes?

Utah Practice and Procedure

Does claiming Utah's primary residential exemption make someone a Utah resident?

What happens when a partnership underpays Utah withholding because its apportionment changed?

Washington Practice and Procedure

Are hosting fees and cost reimbursements between affiliates subject to Washington B&O tax?

Does a business with Seattle receipts owe both Washington B&O tax and Seattle's business license tax?

Does Washington State tax capital gains?

How does Washington decide whether to waive a late return penalty, and should the penalty be paid with the request?

How does Washington tax a cryptocurrency mining or staking operation?

How does Washington tax commercial vessels?

What state taxes are triggered when a corporation buys a Washington LLC?

When must a business register for Washington B&O, and is there a grace period for the first return?

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