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On July 7, 2020, the California Office of Tax Appeals (OTA) held that a foreign LLC was subject to the state’s $800 LLC tax because it held a 0.7830849% ownership interest in an LLC that owned property in San Diego. In addition to a more traditional nexus...

This podcast discusses a recent Washington B&O decision and a recent California OTA decision concerning: The WA B&O taxation of services conducted out of state for in state customers The application of the CA LLC tax to a business that ceased...

The California Office of Tax Appeals (OTA) reversed the Franchise Tax Board’s (FTB) determination that an out-of-state limited liability company (LLC) had taxable nexus with California solely because it held an ownership interest in an LLC operating in...