67th Annual SEATA Conference Louisiana Department of Revenue The Ritz-Carlton New Orleans July 11, 2017 The Big Easy Income Tax Brawl Presenters: Jordan M. Goodman Mark F. Sommer Moderator: Luke Morris Louisiana Department of Revenue 67th Annual SEATA Conference Louisiana Department of Revenue

Presenters Jordan M. Goodman Horwood Marcus & Berk Chartered 500 W. Madison Street, Suite 3700 Chicago, IL 60661 Direct: 312-606-3225 Email: jgoodman@saltlawyers.com Mark F. Sommer Frost Brown Todd L.L.C. 400 W Market Street, Suite 3200 Louisville, KY 40202 Direct: 502-779-8150 Email: msommer@fbtlaw.com

U. S. Supreme Court Cases Retroactivity DMA Wynne Disassociation DOT v. WA Dep’t of Revenue (cert. denied) Michigan cases (IBM and Gillette)(cert. denied) DMA Will Quill be over turned? Wynne First Marblehead Corp. v MA Commissioner of Revenue (8/16) Brillenz v. Dep’t of Revenue, TC-MD 150518C (OR Tax Court) Matkovich v. CSX (Wisc. No. 15-0935, 11/16) Disassociation WA Dep’t of Revenue v. Avnet (12/16) Norton Co. v. IL Dep’t of Revenue (1951)

Nexus Crutchfield v. OH Dep’t of Taxation (11/16) Affect of Settlement Swart Enterprises, Inc. v. FTB District Court (1/17) WA Dep’t of Revenue Appeals Division, Determination No. 15-2251, May 31, 2016 Irwin Naturals v. WA Dept. of Revenue, WA App. Ct. No. 73966- 2-1, (7/16)

Sales and Other Transaction Taxes No one understands the cloud: Lucent Tech. v. SBE, CA Ct. of App. (1/16) Chicago Transaction Tax and Amusement Tax Auto-Owners, Inc. v. MI Dep’t of Treasury, MI Ct. of App (10/15) Timely Assessments: Verizon Bus. Purchasing LLC v. FL Dep’t. of Revenue, FL Dist. Ct. (9/15)

Sales and Other Transaction Taxes Tax Base: Rent-A-Center West, Inc. v. Utah State Tax Comm’n, 367 P.3d 989 (Utah 2016) Regency Transp., Inc. v. Comm’r of Revenue, 473 Mass. 459, 42 N.E.2d 1133 (Ma. 2016) In the Matter of GKK 2 Herald LLC, No. TAT (E) 13-25 (RP) (NYC Tax App. Trib. July 15, 2016) Drop Shipments: D & H Distributing Co. v. Massachusetts Comm’r of Revenue, MA Appellate Tax Board, Docket No. C314566 (April 4, 2016) Resales: Fitness International, LLC v. Hegar, State of Texas, No. 03-15- 00534-CV (June 16, 2016)

Sales and Other Transaction Taxes Nexus: Scholastic Book Clubs, Inc. v. State of Alabama, Dkt. No. 14-374, AL Tax Tribunal (3/25/16) American Catalog Mailers Association and NetChoice v. Gerlach, 6th Circuit S.D. (4/29/16) Economic Nexus for sales tax (AL, WA, OK) Florida Department of Revenue v. American Business USA Corp., Fla. S. Ct., SC14-2404, 05/26/2016 ; 191 So 3d 906,(2016)

67th Annual SEATA Conference Louisiana Department of Revenue Thank you. Jordan M. Goodman Horwood Marcus & Berk Chartered 500 W. Madison Street, Suite 3700 Chicago, IL 60661 Direct: 312-606-3225 Email: jgoodman@saltlawyers.com Mark F. Sommer Frost Brown Todd L.L.C. 400 W Market Street, Suite 3200 Louisville, KY 40202 Direct: 502-779-8150 Email: msommer@fbtlaw.com 67th Annual SEATA Conference Louisiana Department of Revenue