Nowhere is state and local tax more complicated than at its intersection with emerging technologies. State lawmakers and revenue departments struggle to keep pace with technological innovation. The result is a quagmire of outmoded laws and inconsistent approaches across jurisdictions.
The Baker Botts state and local tax team has national experience in navigating challenges and ambiguities arising from gaps between state and local tax laws and new technologies.
Examples of areas in the Technology Sector in which our state and local tax lawyers have demonstrated experience include:
- Intellectual property licensing
- Telecommunications
- e-Commerce transactions
- Digital products and downloads
- Bundling of digital goods and services
- Software development, sales, and services
- Social media and Internet advertising
- Patent infringement awards
- Cloud computing platforms (SaaS, PaaS, IaaS)
- Hardware and software integration
Our state and local tax lawyers understand these products and transactions and how state and local tax laws apply to them in jurisdictions throughout the United States. Where the law is unsettled, our reputation and relationships with taxing officials enable us to procure binding guidance to enable our clients to move their businesses forward with confidence. We also have significant experience litigating state and local tax issues relating to these technologies.
The strength of the state and local tax technology practice is due in part to synergies with lawyers and technical advisers in our renowned Intellectual Property Practice. Collaborating with these professionals allows the state and local tax team to provide the highest level of service in even the most technologically challenging situations.
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State And Local Tax Policy To Watch In 2019
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Rescinded Proposals for Major California Tax Increases
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Proposed Major California Tax Increases
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Quarterly SALT Update
WebinarTexas Tax Talk: Sales Tax Sourcing and Court Access Issues
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Maryland Legislature Considers Updates to Controversial State Tax on Digital Advertising Receipts
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Maryland Enacts Nation's First Digital Advertising Tax with Strict Penalties for Noncompliance, Subject to Immediate Challenges
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The SALT Show Podcast - State & Local Tax Analysis for Busy Tax Professionals
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California Offers Business Tax Deferral Program and Expands Penalty and Interest Relief
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Final Regulations Issued Defining "Real Property" for Section 1031 Exchange Purposes
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Post-Election SALT Update - California Legislative Outcomes and Other Highlights
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Webinar: Baker Botts Quarterly SALT Update
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Golden State Considers Increased Taxes: California Legislative Update
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The SALT Show Podcast: Tax-related Developments in the California False Claims Act
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Webinar: Baker Botts Quarterly SALT Update
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The SALT Show Podcast: Coronavirus: Disaster Declaration, Remote Working Nexus, and Conformity with Federal Relief
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Speeches & Presentations2019 State and Local Tax Workshop for Technology Companies
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Events
Recent
Baker Botts Event for Women in Tax, Featuring Myrtle Jones, SVP-Tax, Halliburton
Baker Botts Event for Women in Tax, Featuring Heather Crowder, Phillips 66, VP and General Tax Officer
Please join the women in tax at Baker Botts for the final virtual networking event of 2021 designed for women in-house tax professionals on Monday, December 13 from 11:00 a.m. - 12:30 p.m. CT.
DFW Area IPT Luncheon Committee Fall Luncheon & Golf Tournament
Baker Botts Quarterly SALT Update
Please join us at the Baker Botts Quarterly SALT Update on Wednesday, September 29, 2021 from 12:00 p.m.-1:30 p.m. PT.
Baker Botts Event for Women in Tax, Featuring Carla Howard, Vistra Energy, SVP-Tax
Please join the women in tax at Baker Botts for the the second of our networking events designed for women in-house tax professionals on Thursday, August 26 from 12:00 p.m. - 1:30 p.m. CT.
California Lawyers Association State and Local Tax Update
Baker Botts Partner William Gorrod is speaking at the California Lawyers Association's State and Local Tax Update Webinar on Wednesday, June 16 from 12:00 p.m. - 1:00 p.m. PST.
Baker Botts Quarterly SALT Update
The Baker Botts Quarterly SALT Update took place on Wednesday, May 19, from 12:00 p.m.-1:30 p.m. PT.
Baker Botts Inaugural Event for Women in Tax
Please join the women in tax at Baker Botts LLP for the first of our networking events designed for women in-house tax professionals on March 4 at 10:30 a.m. CT.