Eric D. Carstens
Subscribe to Eric D. Carstens's PostsEric D. Carstens focuses his practice on state and local tax matters, assisting clients with state tax controversy, compliance and multistate planning across all states for a variety of tax types and unclaimed property. Eric engages in all forms of taxpayer advocacy, including litigation, legislative monitoring and audit defense. He works closely with several of the Firm's taxpayer coalitions focused on specific state tax policy issues such as the taxation of digital goods and services and unclaimed property. Read Eric D. Carstens' full bio.
Nevada Bill Proposes Broad New Excise Tax on Sales of Digital Goods and Services
By Eric D. Carstens, Mark Nebergall and Stephen P. Kranz on Apr 2, 2019
Posted In Nevada, Tax Base, Transaction Taxes
A bill (AB 447) was introduced on March 25th in the Nevada Assembly that would create a broad new excise tax on the retail sale of “specified digital products” to Nevada customers. Instead of expanding the scope of Nevada’s sales and use tax, the bill would enact an entirely new chapter of the Revenue and...
Continue Reading
QHTC You Later: DC Bids Farewell to Historic QHTC Certification Process
By Diann Smith, Eric D. Carstens and Stephen P. Kranz on Feb 8, 2019
Posted In District of Columbia, Incentives, Local Tax, Procedure
The District of Columbia (DC) Office of Tax & Revenue (OTR) implemented sweeping changes to the Qualified High Technology Company (QHTC) certification process this year. As you may remember, beginning last year, OTR implemented a new online QHTC self-certification process for companies to obtain exempt purchase certificates. This year, OTR is expanding the scope of...
Continue Reading
Delaware Starts Unclaimed Property “Compliance Reviews” (Different from Audits)
By Diann Smith, Eric D. Carstens and Stephen P. Kranz on Jan 16, 2019
Posted In Delaware, Unclaimed Property
If the Delaware Office of Unclaimed Property believes that a person may have filed an “inaccurate, incomplete, or false report,” the State Escheator may authorize a “compliance review” under Del. Code Ann. tit. 12, § 1170(b). This is not a standard audit and as a result, the target is not entitled to the option of...
Continue Reading
Hearing Scheduled for DC False Claims Expansion – Taxpayers Beware!
By Diann Smith, Eric D. Carstens and Stephen P. Kranz on Dec 10, 2018
Posted In District of Columbia, False Claims Act, Nationwide Importance
DC Council Chairman Phil Mendelson recently announced that a public hearing will take place later this month before the Committee of the Whole to consider a bill (The False Claims Amendment Act of 2017, B22-0166) that would allow tax-related false claims against large taxpayers. The hearing will begin at 9:30 am on Thursday, December 20,...
Continue Reading
Federal Digital Goods Bill: Rules of the Road for State Sales and Use Taxation of Digital Goods and Services
By Eric D. Carstens, Mark Nebergall and Stephen P. Kranz on Oct 11, 2018
Posted In Nationwide Importance, Sales Tax, Uncategorized
Today, US Senators John Thune (R-SD) and Ron Wyden (D-OR) filed the Digital Goods and Services Tax Fairness Act of 2018 (S.3581) for reintroduction in the United States Senate. A companion version is expected to be reintroduced tomorrow in the House of Representatives by Representatives Lamar Smith (R-TX) and Steve Cohen (D-TN). This bill, if...
Continue Reading
House Judiciary Committee to Consider Wayfair Decision Impact
By McDermott Will & Emery, Eric D. Carstens, Mark Nebergall and Stephen P. Kranz on Jul 20, 2018
Posted In Constitutional Issues, Nationwide Importance, Nexus, Sales Tax
The US House Committee on the Judiciary has scheduled a hearing for Tuesday, July 24 at 10:00 am EDT in 2141 Rayburn House Office Building. According to a press release circulated last night, the topic of the hearing will be “[e]xamining the Wayfair decision and its ramifications for consumers and small businesses.” According to comments made by...
Continue Reading
BREAKING NEWS: US Supreme Court Overrules Quill
By McDermott Will & Emery, Diann Smith, Eric D. Carstens and Stephen P. Kranz on Jun 21, 2018
Posted In Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, South Dakota, Transaction Taxes
Moments ago, the US Supreme Court issued its highly-anticipated decision in South Dakota v. Wayfair, Inc., et al., No. 17-494. The 5-4 opinion was authored by Justice Kennedy and concluded that the physical presence requirement established by the Court in its 1967 National Bellas Hess decision and reaffirmed in 1992 in Quill is “unsound and incorrect”...
Continue Reading
Overview of Minnesota’s Response to Federal Tax Reform
By Diann Smith, Eric D. Carstens and Stephen P. Kranz on Mar 29, 2018
Posted In Federal Tax, Income Tax, Local Tax, Minnesota, Nationwide Importance
Minnesota has several bills pending that would address the Minnesota state tax implications of various provisions of the federal tax reform legislation (commonly referred to as the Tax Cuts and Jobs Act). HF 2942 HF 2942 was introduced in the House on February 22, 2018. This bill would provide conformity to the Internal Revenue Code...
Continue Reading
BREAKING: Indiana Enacts Cloud Software Tax Exemption
By Eric D. Carstens and Stephen P. Kranz on Mar 23, 2018
Posted In Arizona, Indiana, Nationwide Importance, Sales Tax, Tax Base
This morning, Indiana Governor Eric Holcomb signed a bill into law that will exempt cloud-based software transactions from State Gross Retail and Use Taxes, effective July 1, 2018. The signing took place at the headquarters of Indiana-based cloud service provider DemandJump, Inc. Specifically, Senate Enrolled Act No. 257 (which was unanimously passed by both chambers...
Continue Reading
Washington Legislature Introduces Revised Uniform Unclaimed Property Act
By Diann Smith, Eric D. Carstens and Stephen P. Kranz on Jan 18, 2018
Posted In Nationwide Importance, Unclaimed Property, Washington
On January 10, 2018, a bill was introduced in the Washington State Legislature that would substantially enact the Revised Uniform Unclaimed Property Act (RUUPA) finalized by the Uniform Law Commission (ULC) in late 2016. The bill, House Bill (HB) 2486, is sponsored by Representative Paul Graves at the request of the ULC and would be...
Continue Reading
