SALT in 2019 - It’s About More Than Just Wayfair
Presented by Jordan Goodman and David Hughes
While the US Supreme Court’s decision in Wayfair has dominated recent headlines, there is a lot more happening in the SALT world that you and your clients need to know about. This session will explore current SALT developments and trends with an emphasis on recent cases concerning nexus, apportionment, the tax base, exemptions, residency, and much more.
• Learn about recent state income tax cases concerning nexus, apportionment, unitary businesses and residency.
• Hear about recent state sales and use tax cases concerning exemptions, sourcing, software and bundled transactions.
• Understand how these recent cases and legislative developments affect your client’s potential exposure to state and local tax.
Jordan M. Goodman
Horwood Marcus & Berk Chartered
Jordan is a partner in HMB’s State and Local Tax (SALT) Group and focuses his practice on resolving complex SALT controversies for Fortune 1000 corporations and wealthy families, nationwide.
Jordan represents operationally complex companies in manufacturing, retail, financial services, e-commerce, broadcasting and telecommunications. As an attorney and CPA with decades of experience,
Jordan has successfully resolved tax controversies in nearly every state and has counseled clients on the full range of tax issues and organizational structures affecting their businesses.
Clients seek Jordan’s help on a full range of tax issues including corporate income, sales and use, franchise, local licenses, gross receipts, business and occupation, single business, capital stock and unclaimed property matters. He regularly advises on nexus, apportionment, business income, unitary business groups and residency, credits, losses, exemptions and the tax base.
A sought-after lecturer and author on multi state tax issues, controversies and planning, Jordan is very active in the SALT community as a frequent staple to many major SALT institutions’ conferences and publications.
David A. Hughes
Horwood Marcus & Berk Chartered
David is a partner in HMB’s State and Local Tax (SALT) Group. He helps clients limit their state and local tax exposure through sensible planning and, when necessary, vigorous litigation strategies.
David advises Fortune 500 companies, privately-held companies, middle-market businesses and individuals on strategies to minimize their state and local tax exposure, maintain compliance and reduce the risk of audit problems. This includes income tax, sales/use tax, franchise tax, gross receipts tax, and unclaimed property matters involving nexus, apportionment, business income, unitary business groups, credits, losses and exemptions.
In addition to helping clients all over the country structure their businesses to reduce state and local tax liabilities, David represents them in audits, administrative proceedings, litigation and appeals.
He has argued cases for clients at the Illinois Supreme Court, the Illinois Appellate Court and the New York Supreme Court (Appellate Division).
As an active thought leader and speaker in the SALT community, as well as an adjunct professor at Northwestern University Pritzker School of Law, David offers a unique perspective and knowledge drawn from years of hands-on, practical experience.