Eversheds Sutherland LLP (LexBlog United States)

2128 results for Eversheds Sutherland LLP (LexBlog United States)

  • Income tax rate reduction legislation – watch list

    In just the first few months of the 2022 tax year, we have already seen several states introduce legislation that would decrease corporate and individual income tax rates. Idaho became the first state to pass such legislation this year, on February 4. The Eversheds Sutherland SALT team expects other states to follow and will provide...

  • Texas Comptroller rules cloud-based online platform educational services not subject to sales tax

    The Texas Comptroller recently published a private letter ruling (issued on June 10, 2022) concluding that access to a cloud-based online platform used by healthcare students while attending courses at accredited universities and colleges was not subject to sales tax. The platform was accessed exclusively via the Internet, and the students did not download any...

  • Washington provides sales tax exemption for urban data centers

    The Washington Department of Revenue released a notice providing that effective June 9, 2022, qualifying businesses and tenants may apply for a sales and use tax exemption for purchases of server equipment and infrastructure for computer data centers located in urban areas pursuant to 2022 House Bill 1846. Eligible urban areas are those counties with population greater than...

  • Smooth sailing – updates and insights on the MTC’s Project on State Taxation of Partnerships

    June 13, 2022 Meeting On June 13, MTC staff released the first proposed draft model rule on behalf of the Partnership Project.  This first draft focus on investment partnerships and contains the following four sections: Section 1 provides the purpose of the rule, which is designed to create equity in the treatment of partnership investment...

  • Indiana updates sales tax guidance for marketplace facilitators

    The Indiana Department of Revenue modified Sales Tax Bulletin No. 89 to reflect the recent change (SB 382) clarifying that a marketplace facilitator is required to collect sales tax for each retail transaction it facilitates regardless as to whether the marketplace facilitator has a contractual relationship with the seller as long as the marketplace satisfies one of...

  • Real talk about real property transfer taxes

    In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Cyavash Ahmadi tackle real property transfer taxes, in particular how they come into play in corporate transactions. Jeremy and Cyavash highlight how the tax functions in certain jurisdictions and different nuances of their imposition, how state tax professionals can assist on the topic during...

  • Washington Department of Revenue finds sales tax must be collected on sales of renewable energy equipment

    The Washington Department of Revenue upheld a retail sales tax assessment on a taxpayer who failed to collect retail sales tax on sales to a renewable energy company. The taxpayer stated that it did not collect tax on certain sales because it believed that the energy company qualified for the exemption provided by Wash. Rev....

  • SALT trivia – June 22, 2022

    Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge! We will award prizes for the smartest (and fastest) participants. This week’s question: What state recently released a private letter ruling concluding that a taxpayer’s payment card management services are nontaxable? E-mail your response to SALTonlineeversheds-sutherland.com. The prize for the...

  • SALT Society: Congratulations to our grads!

    As the summer season kicks off, the Eversheds Sutherland SALT team couldn’t be prouder of our graduates! Read on to learn more about our attorneys and their family members’ (even those who are furry!) accomplishments. If you’d like to be added to our feature, email us information about your grad and a photo to SALTonlineeversheds-sutherland.com....

  • Out-of-state travel business subject to tax

    The Wisconsin Tax Appeals Commission ruled that an out-of-state travel agent that used independent travel consultants in Wisconsin was doing business in Wisconsin and is responsible for the Wisconsin franchise tax. The company argued, among other things, that it was in the business of selling SaaS that did not produce income taxable in Wisconsin; however, the commission...

  • Waiting for Superman in Metropoulos

    In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associates Jeremy Gove and Annie Rothschild delve into a recent decision out of the California Court of Appeal – Metropoulos Family Trust v. Franchise Tax Board. The court ruled for the Franchise Tax Board, affirming the trial court’s decision that non-resident S corporation shareholders are...

  • Texas provides guidance on taxability of card management programs

    The Texas Comptroller recently released a private letter ruling (provided to the taxpayer on April 29, 2022) concluding that the taxpayer’s payment card management services are nontaxable in Texas. In the ruling, the taxpayer provides a payment card management program that allows services, such as food delivery services, the ability to apply customized spending limits and other...

  • SALT trivia – June 15, 2022

    Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge! We will award prizes for the smartest (and fastest) participants. This week’s question: Which state recently withdrew its proposed regulation seeking to expand the state’s sales tax to apply to cloud computing? E-mail your response to SALTonlineeversheds-sutherland.com. The prize for...

  • Booked! Montana Supreme Court finds resort services fee decision is here to stay

    The Supreme Court of Montana affirmed a lower court’s determination that a taxpayer was liable for accommodations sales tax on its resort service fees, but did not owe accommodations sales tax for forfeited guest deposits or lodging facilities use tax on its resort service fees. The taxpayer, Boyne USA, Inc. owns and operates Big Sky...

  • California Court of Appeal rules shareholders’ flow-through S corporation intangible income is apportionable, not sourced to shareholders’ domiciles

    The California Court of Appeal ruled that nonresident shareholders were subject to California tax on their pro rata shares of intangible income from an S corporation’s sale of shares in a subsidiary. This sale of intangibles (goodwill of a business) was sourced as business income apportioned at the S corporation level, not as intangible income...

  • Maryland alters statutory definition of “digital product”

    Maryland H.B. 791 clarifies that the definition of “digital product” for sales and use tax purposes does not include certain digital inputs or enterprise software. Specifically, H.B. 791 excludes from taxable digital products the following: (i) products having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities where the purchaser has a copyright or similar..

  • Post-Wayfair Challenges & the Need for TIA Reform

    In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay speaks with Brad Scott, Director of Finance of Halstead Bead. Brad has become an advocate for sales tax simplification post Wayfair. Listen as Brad and Nikki discuss the compliance challenges businesses face following Wayfair, as well as Brad’s ongoing advocacy efforts...

  • Oklahoma expands marketplace facilitator provisions

    Oklahoma enacted S.B. 1339 which amends the definition of “marketplace facilitator” to include a person that facilitates not only retail sales of tangible personal property but all retail sales. S.B. 1339 also provides that the marketplace facilitator’s tax collection obligation applies to any other taxes administered by the Oklahoma Tax Commission which are levied by a local...

  • 2022 TEI Region 8 Annual Conference

    This week, Eversheds Sutherland attorneys Eric Tresh and Liz Cha will present during the 2022 TEI Region 8 Annual Conference in Hilton Head Island, SC. Eric and Liz will present a State Tax Controversy session. For more information and to register, click here. View and learn more about past and upcoming events and presentations for the...

  • The complex questions of combined reporting

    In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove teams up with Associate Cyavash Ahmadi to discuss the complexities of combined reporting, specifically comparing and contrasting the combined reporting regimes in New York and California. They discuss several of the nuances of both states’ systems and even debate what “Joyce v. Finnigan” really...

  • SALT Pet of the Month: Molly

    Hello, miss Molly! Our June Pet of the Month is an adorable rescue pup named Molly, who made a trek from Denver, Colorado to Arlington, Virginia to make a home with Jeremy Abrams, Director of Controversy and Policy at Nike. This four-year-old cutie was believed to be half Swiss Mountain Dog and half Doberman. But,...

  • SALT trivia – June 1, 2022

    Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge! We will award prizes for the smartest (and fastest) participants. This week’s question: Which two states recently proposed expansions to their False Claims Acts? E-mail your response to SALTonlineeversheds-sutherland.com. The prize for the first response to today’s question is a...

  • Calif. supermajority ruling may change local tax landscape

    Until recently, it was generally assumed that a two-thirds vote was required for the passage of all local taxes imposed to fund a specific purpose, or special taxes, in California under the state Constitution. The 2017 California Supreme Court decision in California Cannabis Coalition v. City of Upland called this into doubt by holding in...

  • Blame the manager: Company that arranges, manages brand displays is a retailer for Washington B&O and retail sales tax purposes

    On April 25, the Washington Court of Appeals held that a company that arranges and manages displays for installation and placement in multiple retail brands’ stores through subcontractors was subject to the state’s retailing business and occupation tax (the “B&O tax”) and retail sales tax as a retailer making retail sales, rather than a provider...

  • Mississippi Department of Revenue withdraws proposed rule taxing cloud computing

    The Mississippi Department of Revenue withdrew its proposed regulation which sought to expand the state’s sales tax to apply to cloud computing. The proposed regulation amendments defined taxable cloud computing to include software as a service, platform as a service, and infrastructure as a service. Despite the proposed regulation’s withdrawal, there may still be future changes to Mississippi’s...

  • Illinois’ 2022 legislative session catch up!

    In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland Partner and host Nikki Dobay is joined again by Carol Portman, President of the Taxpayers’ Federation of Illinois, for a review of the 2022 Illinois legislative session, which adjourned earlier this year. (You can catch up on their discussion of the 2021 session here!) Carol...

  • SALT trivia – May 25, 2022

    Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge! We will award prizes for the smartest (and fastest) participants. This week’s question: In the first edition of the Eversheds Sutherland SALT Scoreboard for 2022, taxpayers prevailed in how many significant cases? E-mail your response to SALTonlineeversheds-sutherland.com. The prize for...

  • SALT Pet of the Month: Sora

    Meet Sora! Our May Pet of the Month is a delightful, seven-year-old rescue pup belonging to Marji Gordon-Brown, Vice President and Associate Tax Counsel at MacAndrews & Forbes. Marji is also the senior vice president of TEI’s New York Chapter. While Sora’s exact breed is unknown, we do know he’s pup-dorable. The shelter gave him...

  • Strategy considerations for challenging California assessments

    In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove speaks with Partner Tim Gustafson and Associate Annie Rothschild regarding California procedure and strategy considerations associated with the different options for challenging corporate tax deficiency assessments. Tim and Annie recently authored an article in Tax Notes State addressing certain benefits and...

  • Massachusetts court of last resort to hear cookie nexus case for pre-Wayfair period

    The Massachusetts Supreme Judicial Court has accepted a direct appeal from an internet retailer contesting the Department’s position that the in-state presence of cookies and apps were sufficient to satisfy the physical presence nexus standards in place prior to the US Supreme Court’s decision in South Dakota v. Wayfair, Inc. The Department assessed use tax on the...

  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT