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Aruna Chittiappa

Partner
New York

Partner, New York

T: +1.212.858.1110
T: +1.212.858.1110

Areas of Focus

Aruna Chittiappa advises clients on all areas of state and local tax, with a particular focus on multistate tax controversy and appellate litigation.

Aruna is a nationally trusted state and local tax (SALT) advisor and litigator who represents Fortune 100 and market-leading companies in high-stakes tax disputes. She focuses on multistate planning, audit defense, controversy and tax litigation, with experience before tax tribunals and state courts in New York, California, Maryland, South Carolina and beyond. Aruna is widely recognized as a go-to strategist, advising on complex corporate income tax, sales and use tax, franchise tax and gross receipts tax issues across jurisdictions nationwide. She has led key litigation efforts in landmark cases, including challenges to the nation’s first digital advertising services tax and complex issues surrounding the taxability of software and integrated services.

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Aruna’s clients—from emerging startups to industry leaders in technology, financial services and retail—count on her deep technical knowledge and strategic advocacy to navigate precedent-setting disputes and deliver results that matter.

Professional Highlights

Firm Publications

  • “New York City Initiates Rulemaking Process for Business Corporation Tax,” SeeSALT, October 30, 2025. Coauthor.
  • “California Imposes Further Disclosure Requirements for Local Sales Tax Sharing Agreements,” SeeSALT, November 11, 2024. Coauthor.
  • “Big Things Have Small Beginnings: New Jersey Broadens Definition of Unitary Business,” SeeSALT, October 9, 2023. Coauthor.

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  • “Maryland Digital Ad Tax Updates: Comptroller Seeks Stay of State Court Decision Striking Tax and Recently Dismissed Federal Challenge Is Under Appeal,” SeeSALT, January 11, 2023. Coauthor.
  • “Maryland Court Invalidates Maryland’s First-of-Its-Kind Digital Ad Tax,” SeeSALT, October 21, 2022. Coauthor.
  • “Trade Groups Ask SCOTUS to Hear Commerce Clause Challenge to Washington B&O Surtax on Financial Institutions,” SeeSALT, February 9, 2022. Coauthor.
  • “Washington Supreme Court Upholds B&O Surtax on Financial Institutions,” SeeSALT, October 14, 2021. Coauthor.
  • “New York Budget Raises Tax Rates, Provides Relief to Address Pandemic,” client alert, April 15, 2021. Coauthor.
  • “Maryland Court of Appeals Rejects First Amendment Challenge to Local Tax on Outdoor Advertising Services,” SeeSALT, April 8, 2021. Coauthor.
  • “Maryland Becomes First U.S. State to Enact Controversial Digital Advertising Tax to Immediate Challenge,” SeeSALT, February 26, 2021. Coauthor.
  • “Washington Supreme Court Asked to Review and Overturn Lower Court Decision Invalidating B&O Surtax on Large Financial Institutions,” SeeSALT, October 26, 2020. Coauthor.
  • “New York Trial Court Finds State’s Attempt to Tax Storage Services Performed Entirely in New Jersey Arbitrary and Capricious,” SeeSALT, August 24, 2020. Coauthor.
  • “DC Council Abandons Digital Advertising Sales Tax Proposal,” SeeSALT, July 30, 2020.
  • “Washington Judge Rules in Favor of Financial Institutions – B&O Tax Measure Discriminates Against Out-of-State Banks,” SeeSALT, May 28, 2020. Coauthor.
  • “New York FY 2021 Budget Bill Decouples from CARES Act Taxpayer Relief Provisions,” SeeSALT, April 8, 2020. Coauthor.
  • “Washington B&O Tax Litigation Hits Financial Services Industry,” SeeSALT, February 26, 2020.
  • “NYS Tax Department: Changes to Sales Tax Collection Requirement for Marketplace Providers,” SeeSALT, October 28, 2019.
  • “The U.S. Supreme Court Changes Sales and Use Tax Collection Nexus,” client alert, June 22, 2018. Coauthor.
  • External Publications
    • “Market Sourcing or Bust: The Kitchen Sink Approach of COP-Sourcing States,” Tax Executive, May 25, 2023. Coauthor.
    • “1st Amendment Questions After Maryland Billboard Tax Ruling,” Law360, May 21, 2021. Coauthor.
  • Speaking Engagements

    • “The Evolution of Market-Based Sourcing: Navigating the Complexity,” COST SALT in a Digital World Workshop, March 2026, Burlingame, Calif.

    • “Indirect Tax Audit Best Practices and Controversy Management,” Paul J. Hartman SALT Forum, October 2025, Nashville, Tenn.

    • “Complex Marketplace Facilitator Laws,” COST SALT Workshop for Technology Companies, August 2025, Burlingame, Calif.
    • “Overview of State Corporate Income Taxation,” NYU Introduction to State and Local Tax Program,” July 2025, New York, N.Y.
    • “Here Today…Gone Tomorrow,” COST Spring Meeting, April 2025, New Orleans, La.
    • “Market-Based Sourcing: State Tax Tales and Tribulations,” TEI Midyear Conference, March 2025, Washington, DC.
    • “Influencing from Any Position: Poised to Lead in Multistate Tax,” The National Multistate Tax Symposium, February 2025, Orlando, Fla.
    • “Navigating Marketplace Facilitator Laws – A Sales Tax Compliance Update,” COST Annual Meeting, September 2024, St. Louis.
    • “Best Practices for Handling Complex Technology Industry Audits,” COST SALT Workshop for Technology Companies, August 2024, Cupertino, Calif.
    • “Overview of State Corporate Income Taxation,” NYU’s Introduction to State and Local Tax, July 2024, New York, N.Y.
    • “Hot Topics in SALT,” Pillsbury NY CLE Marathon, June 2024, New York, N.Y.
    • “Local Tax Update,” TEI Midyear Conference, March 2023, Washington, DC.
    • “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, N.Y.
    • “Can’t Hardly Wait – SALT Issues Related to Digital Services,” TEI Midyear Conference, March 2022, Washington, DC.
    • “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, Tenn.
    • “State Income Tax Nexus Issues as a Result of the Pandemic,” TEI Chicago Chapter Virtual State Income Tax Program, December 2021, Webinar.

  • Honors and Awards

    • Lawyers of Color Hot List (2022)

Education

  • LL.M., Taxation, Georgetown University Law Center, 2017

    J.D., New York Law School, 2015

    B.A., Political Science, New York University, 2011

Admissions

  • New Jersey

    New York

Resources

Blog

SeeSALT

Aruna's Insights

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