Speaker 03.16.25
03.16
Market-Based Sourcing: State Tax Tales and Tribulations
Grand Hyatt Washington
1000 H Street NW
Washington, DC 20001
Aruna Chittiappa advises clients on a variety of corporate state and local tax matters, including multistate litigation, planning, audit defense, and controversy issues.
Prior to joining Pillsbury, Aruna worked on international tax treaty matters, the BEPS Action Plan, and inbound taxation issues. Aruna’s experience includes representing Fortune 100 businesses in state and local tax litigation throughout the United States. Aruna’s litigation work ranges from audit defense to multi-state tax litigation and appeals in state courts and tax tribunals. In addition to her litigation work, Aruna advises on state and local tax planning matters involving complex state tax issues.
Professional Highlights
Firm Publications
- “California Imposes Further Disclosure Requirements for Local Sales Tax Sharing Agreements,” SeeSALT Blog Post, with Robert P. Merten and Nolan Kessler, November 11, 2024.
- “Big Things Have Small Beginnings: New Jersey Broadens Definition of Unitary Business,” SeeSALT Blog Post, with Taylor A.F. Wolff, October 9, 2023.
- “Maryland Digital Ad Tax Updates: Comptroller Seeks Stay of State Court Decision Striking Tax and Recently Dismissed Federal Challenge is Under Appeal,” SeeSALT Blog Post, with Breanna Zagorski, January 11, 2023.
View More
- “Maryland Court Invalidates Maryland’s First-of-Its-Kind Digital Ad Tax,” SeeSALT Blog Post, with Marc Simonetti, Evan Hamme, and Christopher Koester, October 21, 2022.
- “Trade Groups Ask SCOTUS to Hear Commerce Clause Challenge to Washington B&O Surtax on Financial Institutions,” SeeSALT Blog Post, with Zachary T. Atkins, February 9, 2022.
- “Washington Supreme Court Upholds B&O Surtax on Financial Institutions,” SeeSALT Blog Post, with Zachary T. Atkins and Melissa D. Libutti, October 14, 2021.
- “New York Budget Raises Tax Rates, Provides Relief to Address Pandemic,” Pillsbury Client Alert, with Evan M. Hamme, April 15, 2021.
- “Maryland Court of Appeals Rejects First Amendment Challenge to Local Tax on Outdoor Advertising Services,” SeeSALT Blog Post, with Zachary T. Atkins, April 8, 2021.
- “Maryland Becomes First U.S. State to Enact Controversial Digital Advertising Tax to Immediate Challenge,” SeeSALT Blog Post, with Marc A. Simonetti and Nicole D. Boutros, February 26, 2021.
- “Washington Supreme Court Asked to Review and Overturn Lower Court Decision Invalidating B&O Surtax on Large Financial Institutions,” SeeSALT Blog Post, with Zachary T. Atkins, October 26, 2020.
- “New York Trial Court Finds State’s Attempt to Tax Storage Services Performed Entirely in New Jersey Arbitrary and Capricious,” SeeSALT Blog Post, with Zachary T. Atkins, August 24, 2020.
- “D.C. Council Abandons Digital Advertising Sales Tax Proposal,” SeeSALT Blog Post, July 30, 2020.
- “Washington Judge Rules In Favor of Financial Institutions - B&O Tax Measure Discriminates Against Out-of-State Banks,” SeeSALT Blog Post, with Marc A. Simonetti, May, 28, 2020.
- “New York FY 2021 Budget Bill Decouples from CARES Act Taxpayer Relief Provisions,” SeeSALT Blog Post, with Marc A. Simonetti, April 8, 2020.
- “Washington B&O Tax Litigation Hits Financial Services Industry,” SeeSALT Blog Post, February 26, 2020.
- “NYS Tax Department: Changes to Sales Tax Collection Requirement for Marketplace Providers,” SeeSALT Blog Post, October 28, 2019.
- “The U.S. Supreme Court Changes Sales and Use Tax Collection Nexus,” Pillsbury Client Alert, by Pillsbury SALT, June 22, 2018.
- External Publications
- “Market Sourcing or Bust: The Kitchen Sink Approach of COP-Sourcing States,” Tax Executive, with Marc A. Simonetti and Christopher L. Koester, May 25, 2023.
- “1st Amendment Questions After Maryland Billboard Tax Ruling,” Law360, with Zachary T. Atkins and Marc A. Simonetti, May 21, 2021.
- Speaking Engagements
- “Market-Based Sourcing: State Tax Tales and Tribulations,” TEI Midyear Conference, March 2025, Washington, D.C.
- “Influencing From Any Position: Poised to Lead in Multistate Tax,” The National Multistate Tax Symposium, February 2025, Orlando, FL.
- “Navigating Marketplace Facilitator Laws – A Sales Tax Compliance Update,” COST Annual Meeting, September 2024, St. Louis, MO.
- “Best Practices for Handling Complex Technology Industry Audits,” COST SALT Workshop for Technology Companies, August 2024, Cupertino, CA.
- “Overview of State Corporate Income Taxation,” NYU’s Introduction to State and Local Tax, July 2024, New York, NY.
- “Hot Topics in SALT,” Pillsbury NY CLE Marathon, June 2024, New York, NY.
- “Local Tax Update,” TEI Midyear Conference, March 2023, Washington, D.C.
- “The Sales Taxation of Digital Goods and Services,” COST State Indirect Tax Seminar, December 2023, Atlanta, GA.
- “SALT Legislative Trends for 2023 – Digital Advertising Taxes, Market Sourcing, GILTI Expansion, Pillar 2 Impact,” TEI New York Chapter Meeting, April 2023, New York, NY.
- “Can’t Hardly Wait – SALT Issues Related to Digital Services,” TEI Midyear Conference, March 2022, Washington, D.C.
- “What’s Hot in State Income Tax,” TEI Fort Worth Chapter Meeting, August 2022, Virtual.
- “Market Based Sourcing: Down the Rabbit Hole,” COST Southeast Regional State Tax Seminar/Healthcare Indirect Tax Seminar, August 2022, Nashville, TN.
- “State Income Tax Nexus Issues as a Result of the Pandemic,” TEI Chicago Chapter Virtual State Income Tax Program, December 2021, Webinar.
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Honors and Awards
- Lawyers of Color Hot List (2022).
Education
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LL.M., Taxation, Georgetown University Law Center, 2017
J.D., New York Law School, 2015
B.A., Political Science, New York University, 2011
Admissions
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New Jersey
New York