Tax Law

Recent Posts

United States representatives introduce anti-DST resolution
Posted on 17 Sep 2020 by Eversheds Sutherland LLP

On September 9, US Congressmen Dan Kildee (D-MI) and Ron Estes (R-KS) introduced a  House Resolution  condemning foreign digital services taxes. H.Res. 1097 expresses “strong opposition to the imposition of digital services taxes by other countries that... Read More

Business (Income) As Usual: Minnesota Supreme Court Rules Gain From Sale of LLC is Apportionable Business Income
Posted on 17 Sep 2020 by Eversheds Sutherland LLP

The Minnesota Supreme Court held that the gain from a corporation’s sale of its majority interest in a limited liability company (LLC) was apportionable business income subject to Minnesota corporate income tax. The Court explained that the corporation... Read More

Tiny Interest + Big Property = California Nexus: Office of Tax Appeals Determines Minority LLC Interest Creates Taxable Nexus
Posted on 16 Sep 2020 by Eversheds Sutherland LLP

On July 7, 2020, the California Office of Tax Appeals (OTA) held that a foreign LLC was subject to the state’s $800 LLC tax because it held a 0.7830849% ownership interest in an LLC that owned property in San Diego. In addition to a more traditional nexus... Read More

INSIGHT: Destined for the Courtroom — Illinois Audit Program Won’t Stop Sales Tax Litigation
Posted on 14 Sep 2020 by Eversheds Sutherland LLP

The Illinois Department of Revenue (IDOR) recently announced an expansion of its audit resolution program as it braces for a wave of litigation over amendments to the state’s marketplace facilitator law. The department expands its Audit Fast Track Resolution... Read More

Virginia provides guidance on peer-to-peer vehicle sharing tax
Posted on 10 Sep 2020 by Eversheds Sutherland LLP

Virginia’s peer-to-peer vehicle sharing tax, passed in April, takes effect on October 1. Generally, vehicle owners with up to ten shared vehicles will be subject to a 6.5% gross tax. The law obligates vehicle sharing platforms to collect the tax on behalf... Read More

California Supreme Court Denies Review in Local Tax Simple vs. Super-Majority Vote Case
Posted on 10 Sep 2020 by Eversheds Sutherland LLP

On September 9, 2020, the California Supreme Court denied review of the opinion of the First District Court of Appeal in City and County of San Francisco v. All Persons Interested in the Matter of Proposition C , which held a voter-initiated local special... Read More

Eversheds Sutherland files amicus curiae brief on behalf of COST in San Francisco Prop C (June 2018) case
Posted on 4 Sep 2020 by Eversheds Sutherland LLP

Eversheds Sutherland has filed an amicus curiae brief on behalf of the 550 members of the Council On State Taxation (COST) on the important issue of whether imposition of certain local taxes is required to be passed by a two-thirds vote by the California... Read More

The Ink is Finally Dry: New York Tax Preparers No Longer Need “Wet Signatures” for E-filing
Posted on 3 Sep 2020 by Eversheds Sutherland LLP

On August 24, 2020, New York Governor Andrew Cuomo signed New York S.8832, a bill authorizing tax return preparers to accept electronic signatures on e-file authorizations for purposes of filing tax documents electronically with the New York Department... Read More

Eversheds Sutherland Tax Practice Expands SALT Team with Two Partners
Posted on 26 Aug 2020 by Eversheds Sutherland LLP

Eversheds Sutherland is pleased to announce the addition of Breen M. Schiller and Nikki E. Dobay to the firm’s Tax Practice Group as State and Local Tax (SALT) partners. Ms. Schiller will join the firm’s Chicago office and Ms. Dobay will join the firm... Read More

The Final D.C. Budget: What’s In? What’s Out? What’s Next?
Posted on 7 Aug 2020 by Eversheds Sutherland LLP

On July 28, 2020, the D.C. Council approved the Fiscal Year 2021 Budget Support Act of 2020 (“BSA”), which establishes the budget’s tax provision changes.  The prior week, the D.C. Council approved the Fiscal Year 2021 Local Budget Act of 2020 , which... Read More

California’s Flawed Proposal to Expand False Claims Act to Tax
Posted on 7 Aug 2020 by Eversheds Sutherland LLP

In a forthcoming article in State Tax Notes , Eversheds Sutherland SALT partner Jeff Friedman and associate Dennis Jansen explore the issues with A.B. 2570 – California’s latest attempt to extend the state’s whistleblower statute to tax claims. The... Read More

It’s an Ad, Ad, Ad, Ad District: DC Council Effectively Eliminates Proposed Advertising and Personal Information Taxes
Posted on 23 Jul 2020 by Eversheds Sutherland LLP

Earlier today, the D.C. Council voted to amend the Fiscal Year 2021 Local Budget Act of 2020 (“LBA”) and effectively eliminate the proposed sales tax expansion to advertising services and personal information. On July 21st, the Council first attempted... Read More

The Nation’s Capital Goes [M]Ad: D.C. Council Reverses Course, Considers Eliminating Proposed Advertising Tax
Posted on 22 Jul 2020 by Eversheds Sutherland LLP

During the July 21st Legislative Meeting, the D.C. Council voted to postpone consideration of the Fiscal Year 2021 Local Budget Act of 2020 (“LBA”) (which establishes the expenditures of D.C. revenue) to Thursday, July 23rd at 12:30 p.m. Prior to that... Read More

DC Council Poised for Budget Vote Tomorrow that Relies on the Expansion of Sales Tax to Sales of Advertising Services and Personal Information
Posted on 20 Jul 2020 by Eversheds Sutherland LLP

In what could best be described as a “tax on talking,” the DC Council will vote on a budget tomorrow that relies on revenue from expanding the sales tax to advertising services and personal information. The rate is generally 3%, but could rise to 7.25... Read More

The Impact of Altera on State Tax Transfer Pricing
Posted on 2 Jul 2020 by Eversheds Sutherland LLP

On June 22, the US Supreme Court denied Altera Corp.’s petition for certiorari seeking review of the US Court of Appeals for the Ninth Circuit’s decision upholding the US Department of the Treasury’s transfer pricing regulation requiring... Read More