Elle Kaiser

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Elle 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. View Elle's full bio.

Massachusetts Department of Revenue Stops Applying COVID-19 Telecommuting Policy, Returns to Location of Work Performed

By and 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 , , and 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 , , and 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 , , , and 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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False Claims Bill Advances in California – Taxpayers Beware!

By , , and on May 12, 2020
Posted In California, False Claims Act, Illinois

California’s bill to authorize tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits—cleared the Assembly Judiciary Committee on May 11 in a party-line vote. The bill, AB 2570, is sponsored by the committee’s chair, Assemblymember Mark Stone (D), and has strong backing from Attorney General Xavier Becerra. It now goes to...

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Governor Newsom Signs Executive Order Providing Last Minute Property Tax Relief

By , , and on May 7, 2020
Posted In California, Property Tax

On Tuesday we authored a blog post commending San Francisco County Assessor Carmen Chu for moving the deadline for businesses to file their Business Property Statements (Form 571-L) to June 1 of this year. We noted that California statutory authority provides that if the property tax filing deadline falls on a date when the county...

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Last Minute Relief for Filers of Business Property Statements

By , , and on May 5, 2020
Posted In California, Local Tax, Procedure, Unitary Business

Once again, San Francisco has shown leadership in addressing property tax relief during the COVID-19 pandemic. On Monday, May 4, 2020, the San Francisco County Assessor announced that she was moving the deadline for businesses to file their Business Property Statements (Form 571-L) to June 1 of this year, due to physical office closure of...

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What Can You Do About Your California Property Tax Payment – COVID -19’s Impact on California Property Tax Deadlines and Planning Considerations

By , and on Apr 3, 2020
Posted In California, Nationwide Importance, Property Tax

In the wake of the COVID-19 pandemic, certain California taxing officials have acted swiftly to provide state taxpayers with some much needed relief. On March 13, for example, the Franchise Tax Board (FTB) extended the corporate and personal income filing and payment tax deadlines to June 15, and then again on March 18, FTB further...

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The Nexus Implications of Teleworking

By , and on Apr 2, 2020
Posted In Income Tax, Mississippi, Nationwide Importance, New Jersey, Nexus, Tax Base

Over the past several weeks, state and local governments have issued a slew of “stay-in-place” or “shelter-in-place” orders mandating the closure of all “nonessential businesses” and requiring all persons to self-isolate. For most companies, this means that most, if not all, of their employees are required to work remotely. While telework has become a great...

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Cities Providing Local Tax Relief Efforts for Small Businesses Impacted by COVID-19

By and on Mar 20, 2020
Posted In California, Income Tax, Local Tax, Nationwide Importance, New York, Sales Tax

From coast to coast, both state and local tax authorities are rapidly responding to the Coronavirus (COVID-19). And while many of the relief efforts are appropriately aimed at supporting individuals who have been impacted by COVID-19, recent pronouncements from local leaders demonstrate that cities are also eager to implement measures supporting small businesses within their...

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