Charlie Kearns, a member of Sutherland's Tax Practice Group, focuses his practice on state and local tax policy, planning and controversy including income, transactional, property and payroll taxes.
From 2004 to 2005, Charlie was a Graduate Fellow at the Council On State Taxation (COST) in Washington, D.C. As such, he worked directly with COST staff in analyzing, reporting and responding to significant administrative, judicial and legislative developments throughout the country.
Recent Publications and Speaking Engagements
· Co-author, "Employment Tax Withholding Compliance: Sorting Through a Patchwork of Laws," Partnering Perspectives (Winter/Spring 2010)
· Co-author, "Hard Times and Hired Guns in Local Tax Audits," A Pinch of SALT, State Tax Notes (December 7, 2009)
· Co-author, "Send Lawyers, Guns, and Money," A Pinch of SALT, State Tax Notes (October 5, 2009)
· Co-author, "The Loophole of Labeling a Tax Provision a Loophole," A Pinch of SALT, State Tax Notes (September 1, 2008)
· Co-author, "Talking Trash: Why the Sales Factor Throwout Rule Needs to be Recycled," Multistate Tax Report, Vol. 15, No. 6 (June, 27, 2008)
· Co-author, "Streamlined Sales Tax Update: The Long Journey Towards a Simplified Sales Tax System," Journal of Multistate Taxation & Incentives (March/April 2006)
· Author, "State Implementation of the SUTA Dumping Prevention Act of 2004," The State and Local Tax Lawyer, Vol. 11 (2006)
· Speaker, "Sales and Use Tax on Digital Products and Services: Managing Multi-State Compliance Challenges for Vendors and Customers," Strafford Webinar (March 1, 2012)
· Speaker, "Streamlined Sales Tax - Changing the Landscape," COST SALT Basics School (January 22-27, 2012)
· Speaker, "State Legislation Update," Sutherland Tax Series: Session II (December 6, 2011)
· Speaker, "State Legislative Update: What to Expect in 2012" and "State Tax Litigation Update: Income, Franchise, Sales and Use," Tax Executives Institute: Rochester Chapter Meeting (November 30, 2011)
· Speaker, "State/Local Withholding and Information Reporting Obligations for the Mobile Workforce," NYU Institute on Federal Taxation (November 17-18, 2011)
· Speaker, "State Tax Policy Update: 2011 and Beyond," Council on State Taxation: Minneapolis Regional Meeting (November 15, 2011)
· Speaker, "State/Local Withholding and Information Reporting Obligations for the Mobile Workforce," NYU Institute on Federal Taxation (October 23-28, 2011)
· Speaker, "State Communications Tax Reform," Republican Legislative Campaign Committee's 2011 National Conference (June 14, 2011)
· Speaker, "Streamlined Sales Tax - Changing the Landscape," COST SALT Basics School (January 23-28, 2011)
· Speaker, "SSTA Implementation: Top to Bottom," IPT Advanced Sales and Use Tax Academy (November 8-11, 2010)
· Speaker, "Digital Goods," IPT Advanced Sales and Use Tax Academy (November 8-11,2010)
· Speaker, "In the News Tax Issues," The Tax Foundation National Taxpayers Conference Annual Meeting (September 26-29, 2010)
· Speaker, "Streamlined Sales Tax - Changing the Landscape," COST 2010 SALT Basics School (January 24-29, 2010)
· Speaker, 2008 Corporate & Trust User Conference (October 19-22, 2008)
Legal Alerts
Legal Alert: Where's the "Beef"? Sublicensing Qualifies for Virginia Addback Exception
April 18, 2012
Legal Alert: Colorado's Use Tax Reporting Regime Declared Unconstitutional
April 3, 2012
Legal Alert: Single Sales Factor Election May Create Exposure to Large Corporate Understatement Penalty in California
March 28, 2012
Legal Alert: South Carolina Court Places Dual Burden on Department of Revenue in Alternative Apportionment Cases
March 22, 2012
Legal Alert: U.S. Court of Appeals Holds New Jersey's Retroactive Escheatment of Gift Card Abandoned Funds Unconstitutional and its Priority Rules Preempted by Federal Law
January 18, 2012
Legal Alert: Be Ready to Pounce on a Texas Margins Tax Challenge
August 26, 2011
Legal Alert: Tax Injunction Act Does Not Bar a Levy Imposed on a Single Entity
August 9, 2011
Legal Alert: New Jersey Supreme Court Holds Throwout Rule Is Facially Constitutional, But Unconstitutionally Applied
August 8, 2011
Legal Alert: Applying Costs of Performance to Apportion Service Income: Massachusetts and Oregon Courts Reach Differing Conclusions
July 8, 2011
Legal Alert: No Sale! MTC Proposes to Limit Receipts Included in the Sales Factor
May 5, 2011
Legal Alert: BATSA Up: Congress Once Again Considers Nexus Legislation
April 22, 2011
Legal Alert: Shades of Gray: District of Columbia Combined Reporting Unveiled
April 14, 2011
Legal Alert: The Multistate Tax Commission Takes Action on Proposal to Tax Pass-Through Entities Owned by Affiliates Not Subject to Corporate Income Tax
March 11, 2011
Legal Alert: The Multistate Tax Commission Considers Changes to Its Model Financial Institution Apportionment Rule
March 3, 2011
Legal Alert: Love is in the Air in New Jersey...at least for the Retailers
February 10, 2011
Legal Alert: Drama in New Jersey: Retailers Breathe a Temporary(?) Sigh of Relief
February 1, 2011
Legal Alert: Federal Court Grants Preliminary Injunction Against Colorado's Reporting Regime
January 27, 2011
Legal Alert: North Carolina Court Strikes Down 25% Penalty for Failure to File Combined Return
January 24, 2011
Legal Alert: California's Proposed Budget Includes Significant Tax Changes
January 21, 2011
Legal Alert: Georgia Special Council on Tax Reform and Fairness Releases Report: Proposes Broader Consumption Taxes and the Elimination of Tax Credits in Lieu of Lower Income Tax Rates
January 10, 2011
Legal Alert: Sandy Springs Restructures Its Business and Occupation Tax
December 22, 2010
Legal Alert: Maryland Tax Court Conflates Tax Principles; Rules Holding Companies Taxable
November 15, 2010
Legal Alert: Litigation Challenging New York's Controversial Nexus Statute Continues
November 8, 2010
Legal Alert: North Carolina's Audit Practice Violates the First Amendment
October 27, 2010
Legal Alert: Taxpayer's Addback Exception Upheld
September 13, 2010
Legal Alert: New Jersey Extends Time for Unclaimed Property Data Collection
August 31, 2010
Legal Alert: DC Launches Tax Amnesty Program Today
August 2, 2010
Legal Alert: New York and New Jersey Propose Significant Unclaimed Property Amendments
July 7, 2010
Legal Alert: Federal Framework for Digital Taxation Introduced - Don't (Unfairly) Tax My Download
July 1, 2010
Legal Alert: ACLU Sues North Carolina Over Its Sales/Use Tax Audit Practice
June 28, 2010
Legal Alert: U.S. Supreme Court Raises the Bar For State Tax Cases in Federal Court
June 4, 2010
Legal Alert: House Judiciary Committee Holds Hearing on State Taxation and the Role of Congress in Developing Apportionment Standards
May 7, 2010
Legal Alert: Alabama's Pulp Fiction: Paper Company's Sale of Paper Assets Constituted Non-Business Income
March 4, 2010
Legal Alert: Tennessee Add-Back Assessments - Taxpayers May Need to Act Soon to Preserve Appeal Rights
January 19, 2010
Legal Alert: Chaos: The District of Columbia Enacts Combined Reporting and "Fixes" Expense Disallowance Provisions
September 15, 2009
Legal Alert: Application for North Carolina's Resolution Initiative Ends Tomorrow
September 14, 2009
Legal Alert: What Is DISA All About? California Extends Time to Report DISA Balances
July 21, 2009
Legal Alert: Georgia Adopts Sales Tax Refund and Preparer Penalties and Freezes Property Tax Assessments
May 13, 2009
Legal Alert: NCCUSL UDITPA Project Still On Hold
March 30, 2009
Legal Alert: Polar Tankers Oral Argument Forthcoming and California Dividends Received Deduction Denied
March 25, 2009
Legal Alert: Illinois Supreme Court Ruling Raises Questions Regarding Sourcing Regulations and Sales Tax Rules
February 27, 2009
Legal Alert: California Restructures Its Corporate Income Tax
February 24, 2008
Legal Alert: New York Governor's 2009-2010 Budget Bill: Desperate Times Call for Desperate Measures
December 22, 2008
Legal Alert: Don't Tax You, Don't Tax Me, Tax Anything Delivered Electronically
December 19, 2008
Legal Alert: California FTB Comments on New 20% Underreporting Penalty
December 9, 2008
Legal Alert: MTC Committee Fall Meetings Update: UDITPA (Again), Dissecting Section 18, and Inviting Localities to the MTC Fold
November 24, 2008
Legal Alert: Maryland Extends Corporate Information Reporting Requirement Due Date and Softens Penalty Provisions
October 15, 2008
Legal Alert: California Enacts a New Round of Onerous Penalties
September 29, 2008
Legal Alert: Maryland Combined Reporting Requirements - New Regulations and Substantial Penalties
September 15, 2008
Legal Alert: Massachusetts Enacts Expansive Combined Reporting Legislation
July 16, 2008
Legal Alert: Big Hat, No Cattle: NCCUSL's First Meeting to Consider Revisions to UDITPA
June 2, 2008
Legal Alert: U.S. Supreme Court Reverses and Remands Davis Case
May 21, 2008
Legal Alert: MTC Executive Committee Meeting - One Short Day, One Tall Agenda
May 14, 2008
Legal Alert: New York Corporate Tax Increases And Massachusetts Legislative Update
April 11, 2008
Legal Alert: Maryland Computer Services Tax ... Dead Massachusetts (Unitary), New York (Nexus) ... Alive and Kicking
April 7, 2008
Legal Alert: Maryland Corporate Reporting Requirements Mitigated
March 26, 2008
Legal Alert: California Legislation Introduced That Would Impose a New Tax on Digital Property
February 18, 2008
Legal Alert: Alabama Court Holds Taxpayer Cannot Claim Expense Disallowance Unreasonable Exception
February 13, 2008
Legal Alert: The Business Council of New York State Elicits Explanations on Important Business Tax Proposals in the Governor's Budget from New Commissioner
February 7, 2008
Legal Alert: United States Supreme Court Dissects Dys-Functional Apportionment in MeadWestvaco Corp. v. Illinois Department of Revenue
January 17, 2008
Legal Alert: California Franchise Tax Board's New Year's Resolution - Revisit (Revise? Expand?) Special Industry and Sales Factor Apportionment Regulations
January 10, 2008
Legal Alert: MTC Executive Committee - Part I NCCUSL's Review of UDITPA and the MTC's Anticipated Role
January 8, 2008
Legal Alert: MTC Executive Committee Meetings - Part 2 NCCUSL's Review of UDITPA, Uniformity Projects and "Who's the Man?"
January 8, 2008
Legal Alert: SSTP Adopts Controversial Origin Sourcing Regime
December 13, 2007
Legal Alert: Maryland Enacts Unprecedented Corporate Tax Reporting Requirements and Broad Tax Increases
November 20, 2007
Legal Alert: United States Supreme Court Grants Certiorari in MeadWestvaco Corp. v. Illinois Department of Revenue
September 26, 2007
Legal Alert: The Multistate Tax Commission's 40th Annual Meeting Highlights The MTC's Continuing Focus on Apportionment
August 6, 2007
Legal Alert: Illinois General Assembly Passes Legislation Adopting Market-Based Sourcing
June 1, 2007
Legal Alert: Summary of the MTC January 2007 Executive Meeting
January 10, 2007
Legal Alert: SST Governing Board Adopts Sourcing Rules, Repeals Multiple Points of Use Provision
December 15, 2006
Legal Alert: Streamlined Sales Tax Governing Board Adopts Limited Purchaser Hold Harmless Provision
September 12, 2006
Legal Alert: Potential Georgia Tax Changes: Georgia's Tax Reform Committee Holds Initial Meeting
June 21, 2006
Legal Alert: Texas Governor Signs New Margin Tax, Constitutionality is Called Into Question
May 19, 2006
Legal Alert: Streamlined Sales Tax Governing Board Rejects Intrastate Origin Sourcing, Discusses Digital Goods
April 24, 2006
Legal Alert: Federal Streamlined Sales Tax Legislation Introduced in Senate
December 22, 2005
Legal Alert: States and Business Community Split Over Interpretations of the Streamlined Sales and Use Tax Agreement
November 10, 2005
Legal Alert: Streamlined Sales and Use Tax Agreement's Governing Board Confronts Practical Problems of Implementation
October 4, 2005
Legal Alert: Streamlined Sales & Use Tax Agreement Becomes Effective October 1, 2005
July 6, 2005
Publications
April 2012 SALT Shaker Newsletter
April 2012
February 2012 SALT Shaker Newsletter
February 2012
November 2011 SALT Shaker Newsletter
November 2011
September 2011 SALT Shaker Newsletter
September 2011
Be Ready to Pounce on a Texas Margins Tax Challenge
September 9, 2011 Reprinted with permission Practical U.S./Domestic Tax Strategies
September 2011 Golden State Edition SALT Shaker Newsletter
September 2011
August 2011 SALT Shaker Newsletter
August 2011
A Pinch of SALT: D.C.'s Attempt to Force Remote Sellers to Collect Sales Tax
July 11, 2011 Republished with permission State Tax Notes
June/July 2011 SALT Shaker Newsletter
June/July 2011
May 2011 SALT Shaker Newsletter
May 2011
April 2011 SALT Shaker Newsletter
April 2011
March 2011 SALT Shaker
March 2011
February 2011 SALT Shaker Newsletter
February 2011
January 2011 SALT Shaker Newsletter
January 2011
A Pinch of SALT: Another Brick in the Wall
January 3, 2011 Reprinted with permission State Tax Notes
December 2010 SALT Shaker Newsletter
December 2010
November 2010 SALT Shaker Newsletter
November 2010
October 2010 SALT Shaker Newsletter
October 2010
A Pinch of SALT: Match Point: Tax Obligations Of the Mobile Workforce
October 4, 2010 Reprinted with permission State Tax Notes
September 2010 SALT Shaker Newsletter
September 2010
August 2010 SALT Shaker Newsletter
August 2010
July 2010 SALT Shaker Newsletter
July 2010
June SALT Shaker Newsletter
June 2010
May SALT Shaker Newsletter
May 2010
April SALT Shaker Newsletter
April 2010
Employment Tax Withholding Compliance: Sorting Through a Patchwork of Laws
Winter/Spring 2010 Partnering Perspectives
March SALT Shaker Newsletter
March 2010
February SALT Shaker Newsletter
February 2010
January SALT Shaker Newsletter
January 2010
A Pinch of Salt: Hard Times and Hired Guns in Local Tax Audits
December 7, 2009 Reprinted with permission State Tax Notes
A Pinch of SALT: Send Lawyers, Guns, and Money
October 5, 2009 Reprinted with permission State Tax Notes
A Pinch of SALT: The Loophole of Labeling a Tax Provision a Loophole
September 1, 2008 Reprinted with permission State Tax Notes
Events
Sales and Use Tax on Digital Products and Services: Managing Multi-State Compliance Challenges for Vendors and Customers
March 1, 2012
2012 Council on State Taxation (COST) SALT Basics School
January 24, 2012
Sutherland Tax Series: Session II
December 6, 2011
Tax Executives Institute: Rochester Chapter Meeting
November 30, 2011
70th NYU Institute on Federal Taxation
November 17, 2011
Council on State Taxation: Minneapolis Regional Meeting
November 15, 2011
NYU 70th Institute on Federal Taxation
October 23-28, 2011
Republican Legislative Campaign Committee's 2011 National Conference
June 12-14, 2011
COST SALT Basics School
January 23-28, 2011
IPT Advanced Sales and Use Tax Academy
November 8-11, 2010
The Tax Foundation National Taxpayers Conference Annual Meeting
September 26-29, 2010
Council on State Taxation (COST) 2010 SALT Basics School
January 24-29, 2010
2008 Corporate & Trust User Conference
October 19-22, 2008
(Also at Atlanta, Georgia Office)