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The size of the market, expanded nexus standards, unitary combination, and the complexity of state regulations are among the factors making California tax rules and procedures a top concern for state and local tax departments. From a tax policy perspective, taxpayers have been focused on the state’s response to federal tax reform legislation (the Act), initiatives that impact sales and use taxes - including the state’s response to the Wayfair decision - and property taxes. Also of note is the recent revamp of the state’s tax appeals process under which appeals are now heard by a new Office of Tax Appeals.

PwC on August 14 hosted a webcast featuring specialists who discussed these issues. Watch the recording and read more in this Tax Insights.