STATE AND LOCAL TAX SERVICES
WKBK&Y’s State and Local Tax Services provide a comprehensive approach to assist clients. Having practiced before state and local tax administrative authorities, our attorneys include a former sales/use tax auditor and a founder for CPA firm state and local tax practice.
Since we are located in the Sacramento region, our unique proximity to the state capital allows us to easily connect with state agencies and develop better contacts—plus gives us the ability to frequently appear before state taxing agencies. Our attorneys have been recognized by Spidells California Taxletter for contributing articles on multiple areas of state tax law. In fact, our attorneys have collectively contributed hundreds of articles and topics locally, statewide and nationally on state and local tax issues.
Our services range from basic tax advice regarding home ownership to tax assistance for major business transactions. In Northern California, our tax attorneys are sought to advise on issues particular to the community, including the tax consequences from economic changes, both good and bad. In fact, we are often called upon by CPAs and other professionals to assist their clients with their issues.
OUR STATE AND LOCAL TAX SERVICES INCLUDE:
- Worker classification issues (employee or independent contractor status) for tax classification, including tax/legal representation before the California Labor Commissioner and the California Unemployment Insurance Appeals Board (CUIB)
- Sales and Use Tax Services, including sales and use tax advisory services. Services include issues with respect to aircraft/boat purchases, common carrier rules, construction contractor rules, leasing rules and use tax collection obligations. WKBK&Y tax attorneys have actively represented clients in both planning and controversies, including obtaining letter rulings from the California State Board of Equalization Legal Division, and tax representation on petitions for redetermination and appeals before the California State Board of Equalization (SBE/BOE).
- Property Tax Services involving planning for reduction of reassessment risks and reporting. Services include planning and assistance with long-term leases, change of ownership/change in control, exemption qualification and administrative representation before Property Transfer Units of the County Assessors in Southern and Northern California.
- Property Tax Services covering assessment reviews and appeals before the Assessment Appeals Boards for Proposition 13 (change in ownership/control); Proposition 58 (parent-child transfer exclusion); Proposition 60; exemption claims; and Proposition 8 (decline in value). WKBK&Y has assisted clients engaged in land development, multifamily (apartment) complexes, commercial and industrial complexes and special use properties.
- City Business License (Gross Receipts/Payroll) Taxes, before Los Angeles, San Francisco, Culver City and Oakland, Services include not only application of allocation/apportionment rules to reduce liability, but also include obtaining special private rulings, audits and appeals.
- Personal Income Tax Services, including deductions, withholding rules, income reporting, nominee income, hobby loss claims, penalty abatement, deposit reallocation, abusive tax shelter (ATS) defense.
- Corporate Franchise Tax Services, including withholding rules, California Business/Nonbusiness Income Allocation, and California Unitary Taxation/Water’s Edge Issues, planning, elections and representation before the California Franchise Tax Board (FTB) and the California State Board of Equalization (SBE or BOE).
- California residency issues including planning and representation before the California Franchise Tax Board (FTB) and the California State Board of Equalization (SBE or BOE)
- Documentary transfer tax advice, regarding applicable transfer tax rules.
- Opinion of counsel letters and private letter rulings, involving property tax, sales/use tax, income tax and city business gross receipts tax.