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Lawmakers in California have introduced bills set to generate $16.4 billion in new taxes and fees for the 2019-2020 legislative session. Last week, Eversheds Sutherland sponsored CalTax’s Board of Directors Meeting, which covered the Governor’s...

In a 5-to-4 decision, the US Supreme Court held that states retain sovereign immunity from private suits brought by individuals in courts of other states, and therefore, overruled its prior decision in Nevada v. Hall , 440 US 410 (1979). The decision...

Eversheds Sutherland welcomed local guests into our New York office to meet Sacramento lawyers Tim Gustafson and Eric Coffill and learn about developments in California state tax. The group then went to see the Padres meet the Yankees (where the visiting...

The California research and development credit is frequently a high-ticket item for taxpayers. Indeed, according to the California Franchise Tax Board’s (FTB) 2017 Annual Report, $1,440,103,626 of corporation tax research credits were allowed in...

Emily Cadei, Sacramento Bee, Apr. 18, 2019 "The Ninth Circuit Court of Appeals dealt another blow to President Donald Trump’s immigration agenda on Thursday, rejecting the administration’s bid to block two California “sanctuary”...

California Attorney General, Feb. 18, 2019 "California Governor Gavin Newsom and Attorney General Xavier Becerra, leading a 16-state coalition, today filed a lawsuit in the U.S. District Court for the Northern District of California challenging...

In this podcast , Eversheds Sutherland state and local tax attorney Chris Lee discusses California Technical Advice Memorandum 2018-3 and the application of P.L. 86-272 to deliveries by private trucks.

In a Technical Advice Memorandum issued on December 4, 2018, the California Franchise Tax Board (FTB) concluded that delivery of tangible personal property via private truck is a protected activity under P.L. 86-272. However, any activity that goes beyond...

On November 2, 2018, the Chief Counsel of the California Franchise Tax Board issued Chief Counsel Ruling No. 2018-01, determining: (1) that a taxpayer servicing mortgages was not a financial corporation for purposes of the corporation franchise tax; and...

The California Court of Appeal affirmed a trial court decision finding that transactions involving an Internet retailer headquartered in Brisbane, California, were subject to local use tax, rather than local sales tax, because title in the transactions...

This is the eleventh edition of the Eversheds Sutherland SALT Scoreboard, and the third edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This edition of the SALT...

The California Court of Appeals affirmed a trial court’s holding that the California Franchise Tax Board can require interstate unitary businesses to use combined reporting, even though combined reporting is optional for intrastate unitary businesses...

San Francisco v. Sessions, Oct. 5, 2018 - "In agreement with every court that has looked at these issues, I find that: the challenged conditions violate the separation of powers; Section 1373 is unconstitutional; the Attorney General exceeds the...

ORDER RE: THE UNITED STATES OF AMERICA’S MOTION FOR PRELIMINARY INJUNCTION, July 5, 2018 - "Before this Court is the United States of America’s (“Plaintiff” or “United States”) Motion for a Preliminary Injunction...

By Shirley L. Kovar | In this Emerging Issues Analysis, Shirley L. Kovar, a partner in the Estate & Trust Litigation Practice and International Private Client groups at Henderson, Caverly, Pum & Charney, LLP in San Diego, identifies some of...