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.
NCSL Task Force on SALT Meets in Anticipation of Active Legislative Sessions
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Jan 17, 2017
Posted In Audits, Constitutional Issues, Federal Tax, Income Tax, Nationwide Importance, Nexus, Sales Tax, Tax Base, Transaction Taxes
On Saturday, January 14, the National Conference of State Legislatures (NCSL) Task Force on State and Local Taxation (Task Force) met in Scottsdale, Arizona to discuss many of the key legislative issues that are likely to be considered by states in 2017. The Task Force consists of state legislators and staff from 33 states and...
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Breaking News: Delaware Unclaimed Property Legislation – Lipstick on a Pig?
By Diann Smith, Eric D. Carstens and Stephen P. Kranz on Jan 12, 2017
Posted In Delaware, Nationwide Importance, Procedure, Unclaimed Property
The Delaware General Assembly has introduced legislation that would significantly rewrite the Delaware unclaimed property statute by repealing the three current subchapters and replacing them with a single unclaimed property subchapter. This article highlights key proposed changes in the bill. Read the full article.
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BREAKING NEWS: US Supreme Court Denies Cert in Direct Marketing Association v. Brohl
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Dec 12, 2016
Posted In Alabama, Colorado, Constitutional Issues, Nationwide Importance, Nexus, Ohio, Sales Tax, South Dakota, Tennessee, Transaction Taxes
This morning, the US Supreme Court announced that it denied certiorari in Direct Marketing Association v. Brohl, which was on appeal from the US Court of Appeals for the Tenth Circuit. The denied petitions were filed this fall by both the Direct Marketing Association (DMA) and Colorado, with the Colorado cross-petition explicitly asking the Court...
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Revised Uniform Unclaimed Property Act Finalized for State Enactment—Legislative Drafting Notes and Interpretative Comments Added
By Diann Smith, Eric D. Carstens and Stephen P. Kranz on Nov 18, 2016
Posted In Audits, Constitutional Issues, Nationwide Importance, Procedure, Unclaimed Property
The fourth iteration of a uniform unclaimed property act—entitled the Revised Uniform Unclaimed Property Act (RUUPA or Act)—has been finalized by the Uniform Law Commission for state enactment. The new Prefatory Note, Legislative Notes, and Comments components offer further explanatory guidance on the Act. Read the full article.
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BREAKING NEWS: No Physical Presence Required for Ohio CAT Imposition
By Diann Smith, Eric D. Carstens and Stephen P. Kranz on Nov 17, 2016
Posted In Constitutional Issues, Income Tax, Nationwide Importance, Nexus, Ohio, Sales Tax
Today, the Ohio Supreme Court issued its much-anticipated slip opinions in the three companion cases challenging Ohio’s Commercial Activity Tax (CAT) economic nexus standard. See Crutchfield Corp. v. Testa, Slip Op. No. 2016-Ohio-7760; Newegg, Inc. v. Testa, Slip Op. No. 2016-Ohio-7762; and Mason Cos., Inc. v. Testa, Slip Op. No. 2016-Ohio-7768. In ruling 5-2 in...
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Digital Tax Update – Local Edition
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Oct 20, 2016
Posted In Alabama, Audits, California, Colorado, Local Tax, Nationwide Importance, Sales Tax, Tax Base, Transaction Taxes
After the highly publicized administrative lease transaction and amusement tax expansions in Chicago last year, more cities around the country are taking steps to impose transaction taxes on the sale or rental of digital content. Unlike tax expansion efforts at the state level (such as the law recently passed in Pennsylvania), which have almost all...
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New Delaware Unclaimed Property Decision Further Complicates Landscape
By Diann Smith, Eric D. Carstens and Stephen P. Kranz on Sep 29, 2016
Posted In Audits, Constitutional Issues, Delaware, Interest and Penalties, Nationwide Importance, Procedure, Unclaimed Property
Another federal judge slams Delaware’s unclaimed property audit methodology but rejects the holder’s reliance on the priority rules as a defense to the audit demands. See Marathon Petroleum Corp. et al. v. Cook et al., No. 1:16-cv-00080-LPS (D. Del., Sept. 23, 2016). The court recognized the unjustness of Delaware’s audit approach, but followed a previous case...
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BREAKING NEWS: House Passes Mobile Workforce State Income Tax Simplification Act
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Sep 21, 2016
Posted In Income Tax, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
Moments ago, the United States House of Representatives (House) passed the Mobile Workforce State Income Tax Simplification Act of 2015 (H.R. 2315) Mobile Workforce State Income Tax Simplification Act of 2015 (H.R. 2315) by voice vote. The Act will now be delivered to the United States Senate (Senate) for introduction and referral to committee for...
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Settlement Reached in Temple-Inland; Delaware Internally Reviewing Unclaimed Property Audit Practices
By Diann Smith, Eric D. Carstens and Stephen P. Kranz on Aug 11, 2016
Posted In Audits, Constitutional Issues, Delaware, Nationwide Importance, Procedure, Unclaimed Property
The court case challenging Delaware’s unclaimed property audit methodologies has settled following an opinion brutalizing Delaware’s position. This settlement leaves the US District Court for the District of Delaware (District Court) holding as precedent, but the issue of what methods Delaware must jettison remains open. Last Friday, Temple-Inland and Delaware filed a joint motion to...
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Breaking News: Physical Presence Requirement Bill Introduced in Congress
By McDermott Will & Emery, Eric D. Carstens and Stephen P. Kranz on Jul 15, 2016
Posted In Audits, Constitutional Issues, Nationwide Importance, Nexus, Sales Tax, Transaction Taxes
Yesterday, Congressman Jim Sensenbrenner (R-WI) introduced the No Regulation Without Representation Act of 2016 (H.R. 5893) in the US House of Representatives (House). The bill would codify the physical presence requirement established by the US Supreme Court in Quill. The bill would specifically define physical presence, creating a de minimis threshold, and would significantly affect...
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