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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. Read Elle Kaiser's full bio.
By Charles Moll, III, Elle Kaiser, Michael J. Hilkin and Marcy Jo Mandel on Oct 21, 2022
Posted In California, Local Tax, Nationwide Importance, Sales Tax, Transaction Taxes
In Matter of Body Wise International LLC (OTA Case No. 19125567; 2022 – OTA – 340P), a California-based retailer collected amounts designated as “tax” related to jurisdictions where it was not registered to collect tax. The California Office of Tax Appeals (OTA) held that the retailer must remit those amounts to California, even though the...
More than Tax Compliance: California Legislation Requires Marketplace Facilitators to Track “High-Volume” Seller Information
By Charles Moll, III, Michael J. Hilkin and Elle Kaiser on Oct 7, 2022
Posted In California, Local Tax, Sales Tax, Transaction Taxes
The responsibilities of marketplace facilitators operating in California are expanding under legislation recently signed by Governor Gavin Newsom. Starting on July 1, 2023, an “online marketplace” will be required to collect and maintain specified contact and financial information related to its “high-volume third-party sellers.” The legislation is intended to “provide greater tools for law enforcement...
By Charles Moll, III, Troy M. Van Dongen, Marcy Jo Mandel and Elle Kaiser on Feb 10, 2022
Posted In Audits, California, Local Tax, Nationwide Importance, Sales Tax
On February 2, 2022, the California Department of Tax and Fee Administration (CDTFA) held an interested parties meeting (IPM) to discuss proposed amendments to sales tax audit manual (AM) Chapter 13, “Statistical Sampling,” and Chapter 4, “General Audit.” Prior to the IPM, the CDTFA released a lengthy discussion paper outlining the extensive proposed changes to...
Massachusetts Department of Revenue Stops Applying COVID-19 Telecommuting Policy, Returns to Location of Work Performed
By Richard C. Call and Elle Kaiser 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...
By Charles Moll, III, Troy M. Van Dongen, Marcy Jo Mandel and Elle Kaiser 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...
By Stephen P. Kranz, Charles Moll, III, Troy M. Van Dongen and Elle Kaiser 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...
By Stephen P. Kranz, Charles Moll, III, Troy M. Van Dongen, Elle Kaiser and McDermott Will & Emery 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...
By Troy M. Van Dongen, Charles Moll, III, Elle Kaiser and Stephen P. Kranz 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...
By Charles Moll, III, Elle Kaiser, Marcy Jo Mandel and Troy M. Van Dongen 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...
By Charles Moll, III, Elle Kaiser, Marcy Jo Mandel and Troy M. Van Dongen 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...