David Blum

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Ranked by Chambers USA for both taxation and tax controversy, David Blum provides transactional, tax planning, and tax litigation counsel to local and multinational businesses throughout the United States. His practice serves a variety of sectors, including telecommunications, automotive retail, equipment leasing, financial services, senior care, logistics, and retail, among others. David’s comprehensive multistate taxation practice includes nexus issues, income apportionment, sales and use tax, franchise tax, False Claims Act (qui tam), transfer taxes, and state registration and reporting requirements. In addition, he has significant experience in creating and implementing tax-efficient corporate and partnership structures for all types of U.S. and cross border transactions, including business start-ups, private equity, venture capital, mergers and acquisitions, joint ventures, dispositions, restructurings, intellectual property, and corporate finance matters

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Maryland’s High Court Hands the State a Big Win in its Digital Ad Tax Dispute, More Challenges to Follow

By David Blum and Stefi George on Posted in Digital Tax, E-Commerce, Maryland, Sales Tax
Last fall, when a Maryland County Circuit Court held that the Maryland Digital Ad Tax violated the dormant commerce clause, the supremacy clause, the Internet Tax Freedom Act, and the First Amendment of the U.S. Constitution, most of the tax world anticipated that the Maryland Comptroller would promptly appeal the ruling, which it did.  The … Continue Reading

What’s Next For Maryland’s Digital Advertising Tax?

By Stefi George, David Blum and Chelsy Lutz on Posted in Digital Tax, Maryland, Sales Tax
Maryland’s controversial Digital Advertising Gross Revenues Tax (the “Digital Ad Tax”) recently shot back to the top of the headlines when Maryland Circuit Court Judge, Alison Asti, ruled from the bench that the tax is unconstitutional and violates the federal Internet Tax Freedom Act (“ITFA”). Judge Asti ruled in favor of Verizon and Comcast that … Continue Reading

Illinois DOR Proposes to Change Income Tax Liability for Businesses that Make Sales to Foreign Countries

By Lauren Ferrante and David Blum on Posted in Illinois, Income Tax
The Illinois Department of Revenue (“IDOR” or “Department”) recently issued a Notice of Proposed Amendment to amend its Regulation (86 Ill. Admin. Code § 100.3200) governing the “throwback” and “throwout” apportionment provisions (the “Amendments”). 46 Ill. Reg. ___ (Apr. 15, 2022), at 5856. If adopted, the Amendments would change the Illinois income tax burden imposed … Continue Reading

Sirius XM Prevails in Texas Supreme Court on Sourcing of Receipts from Satellite Signal

By Lauren Ferrante and David Blum on Posted in Texas
In a recently issued taxpayer-favorable opinion, the Texas Supreme Court overturned the court of appeals’ decision holding that the state’s performance-based sourcing statute for service receipts essentially looks to customer location.  The Court, relying on the statute’s plain language, then affirmed the taxpayer’s methodology, which sourced its receipts to the location where the taxpayer’s performance … Continue Reading

Texas Supreme Court Rejects Texas Comptroller’s “Receipt-Producing, End-Product” Act Test for Sourcing Receipts from Services

By Montaye Sigmon and David Blum on Posted in Texas
On March 25, the Texas Supreme Court issued a highly-anticipated decision concerning the proper test to source receipts from services for purposes of Texas franchise tax. By statute, receipts from a “service performed in this state” must be sourced to Texas, as the first step in calculating the amount of franchise tax owed by a … Continue Reading

Lights! Camera! Action! Shuttered Venue Operators Grants (SVOG) Takes Center Stage on April 8

By David Blum and Felicia Leborgne Nowels on Posted in Federal Tax
On April 8, The Small Business Administration (SBA) finally opens its Shuttered Venue Operators Grant (SVOG) program, which was established by the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act, as part of the the Consolidated Appropriations Act, signed into law on December 27, 2020, and as amended by the American Rescue Plan … Continue Reading

What Will Come of Maryland’s Unique and Controversial Digital Advertising Tax?

By Stefi George and David Blum on Posted in E-Commerce, Maryland
On February 12, 2021, overriding the Governor’s veto, Maryland enacted a first-of-its-kind tax “Digital Advertising Gross Revenues Tax” that has already sent shockwaves through the industry. As widely anticipated, within one week of the enactment four trade associations representing industry leaders filed suit in Maryland federal court to attempt to overturn the tax.… Continue Reading

Illinois’ New Fast Track Resolution Program: A Tax Appeal Option Worth Considering

By David Blum and Akerman Law on Posted in Illinois, Use Tax
The Illinois Audit Fast Track Resolution (“FTR”) program is now available for all Illinois sales and miscellaneous tax audits except for Motor Fuel Use Tax. The Department published Informational Bulletin FY 2021-01 this month highlighting the details of the program, including information on the application process, the program’s advantages, the conference process, and withdrawals. Additionally, … Continue Reading

Tennessee, North Carolina’s Changing Nexus Standards – Seeking Revenue, and Reducing Economic Nexus Thresholds

By David Blum and Akerman Law on Posted in Nexus
On June 30, 2020, the Tennessee legislature passed SB 2932 which reduces the economic nexus sales threshold for remote sellers from $500,000 to $100,000 in the past 12-month period. It also makes the same reduction in the sales or sales facilitated threshold for marketplace facilitators for sales made through the facilitator’s platform. The law becomes effective … Continue Reading

Updated: A 50-State Guide to State and Local Tax Responses Amid the COVID-19 Pandemic

By David Blum, Jorge del Castillo Golding and Akerman Law on Posted in Uncategorized
As state and local governments continued to announce extensions and other relief, we revise our guide to include the most recent announcements. As state and local governments continued to announce various tax, lending and filing relief measures in response to the COVID-19 pandemic, we have revised our original post to include the most recent announcements. We will … Continue Reading

A 50-State Guide to State and Local Tax Responses Amid the COVID-19 Pandemic

By David Blum, Jorge del Castillo Golding and Akerman Law on Posted in Uncategorized
As state and local governments continued to announce extensions and other relief, we have revised our original post to include the most recent announcements. We will continue to revise as more information is made available. As we practice social distancing during the COVID-19 (coronavirus) outbreak, our state and local governments, like the federal government, are … Continue Reading

Federal Government Responds to Coronavirus with Tax Measures

By David Blum, Robert Loewy, Kevin Platt and Bill Sullivan on Posted in Federal Tax
The federal government has enacted two tax measures to combat the financial downturn resulting from the coronavirus pandemic. The President signed into law a bill that includes a 100 percent payroll tax credit for certain employers providing COVID-19 related sick and family leave wages for employees. In addition, the IRS has issued an extension for … Continue Reading

SALT Response to COVID-19

By David Blum and Akerman Law on Posted in Alabama, California, Colorado, Connecticut, District of Colombia, Florida, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maryland, Michigan, Minnesota, New Mexico, New York, North Carolina, Oregon, Pennsylvania, Refund Claims, South Carolina, Utah, Washington
As we practice social distancing during the COVID-19 (“coronavirus”) outbreak, our state and local governments, like the federal government, are working through their response to the outbreak. The most common response by state and local governments has been the extension of filing and payment deadlines, however, some states are responding in other ways such as … Continue Reading

Overturning Quill: The Widespread Reach of the South Dakota v. Wayfair Decision

By Akerman Law and David Blum on Posted in E-Commerce, Nexus, Sales Tax, South Dakota, U.S. Supreme Court, Use Tax
Today, the U.S. Supreme Court issued its decision in South Dakota v. Wayfair, overturning Quill Corp. v. North Dakota, 504 U. S. 298 (1992) and National Bellas Hess, Inc. v. Department of Revenue of Ill., 386 U. S. 753 (1967), that required businesses to have a physical presence in a taxing jurisdiction in order to … Continue Reading

Tax Reform: Auto Dealers Rejoice Over Preservation of 100% Floor Plan Financing Interest Deduction

By David Blum and Akerman Law on Posted in Federal Tax
The Tax Cuts and Jobs Act (Act) made significant changes to the Internal Revenue Code. One such change significantly restricts business interest deductions, which were fairly broad under the old law. However, significant carve outs remain in place for the complete deduction of floor plan financing interest. Revised Code § 163(j) states that the deduction … Continue Reading

The Complexity of Sales and Use Tax Compliance

By David Blum and Akerman Law on Posted in E-Commerce, Retail, Sales Tax, U.S. Supreme Court, Use Tax
Sales and use tax compliance is complicated.  Both sellers and purchasers are required to determine where they have nexus, where the purchased products or services should be sourced, and whether the product or service itself is subject to tax. While this sounds simple enough, in practice, it is extremely difficult.… Continue Reading

Alabama Tax Amnesty – Catching the Wave or Sliding in Before the Doors Close?

By David Blum and Akerman Law on Posted in Alabama, Income Tax, Nexus, Sales Tax
Limited tax amnesty programs gain popularity every few years and this is one of those years. The Alabama legislature has joined the growing list of states providing amnesty programs for taxpayers with unreported tax liabilities.  The Tax Delinquency Amnesty Act of 2018 was recently passed and will be in effect from July 1, 2018, to … Continue Reading

Illinois Secretary of State Significantly Decreases LLC Filing Fees

By David Blum and Akerman Law on Posted in Illinois, Sales Tax, Use Tax
Businesses were pleasantly surprised to learn that the Illinois Secretary of State reduced Limited Liability Company (“LLC”) filing fees following the passage of Senate Bill 867. This bill was passed in both houses on November 7, 2017 and went into immediate effect upon signature by the governor on December 20, 2017. The fee reduction is … Continue Reading

Illinois Imposes Electronic Filing Requirements for Sales & Use and Withholding Taxes Effective January 1, 2018

By David Blum and Akerman Law on Posted in Illinois, Sales Tax, Use Tax
The Illinois legislature recently mandated electronic filings for certain sales and use and withholding income tax filings as of January 1, 2018. H. B. 0821 was passed in both houses by May 2017 and signed into law on August 24, 2017 by Governor Rauner creating Public Act 100-0303. In September 2017, the Illinois Department of … Continue Reading

Texas Joins the Amnesty Wave

By Stefi George and David Blum on Posted in Texas
Texas has joined the growing list of states providing amnesty programs for taxpayers with unreported tax liabilities.  Texas announced a temporary amnesty program that will commence on May 1, 2018 and run through June 30, 2018.  The Comptroller is expected to offer further details regarding the program in the coming weeks.… Continue Reading
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