Tax Law

Recent Posts

Pennsylvania Commonwealth Court Upholds DOR’s “benefits-received” Standard for Sourcing of Service Receipts
Posted on 28 Jul 2020 by Eversheds Sutherland LLP

The Pennsylvania Commonwealth Court issued its much-anticipated decision on July 24 in Synthes USA HQ Inc. v. Commonwealth of Pennsylvania. The Court upheld the Department of Revenue’s position that under the State’s pre-2014 costs-of-performance... Read More

DC Council considers advertising and personal information sales taxes
Posted on 7 Jul 2020 by Eversheds Sutherland LLP

The D.C. Council is considering a new sales tax on advertising services, including digital advertising services, and personal information services. On July 6th, the D.C. Council released the Committee Print of the Fiscal Year 2021 Budget Support Act... Read More

Georgia General Assembly Adjourns with New Tax Legislation
Posted on 30 Jun 2020 by Eversheds Sutherland LLP

Friday, June 26, 2020 was “Sine Die” or the 40th and final legislative day of the 2019–2020 legislative session at the Georgia General Assembly. The legislative session was suspended since March 13, 2020 but resumed earlier this month for the remaining... Read More

California State Board of Equalization Does Not Issue Guidance on Property Tax Disaster Relief for COVID-19
Posted on 16 Jun 2020 by Eversheds Sutherland LLP

In a 3-2 split vote, the California State Board of Equalization (BOE) voted against issuing formal guidance to county assessors regarding mid-year re-assessments due to declines in value caused by the COVID-19 pandemic. Similar to a number of other... Read More

Pennsylvania Attorney General Criticized For Not Representing Department of Revenue
Posted on 12 Jun 2020 by Eversheds Sutherland LLP

Oral argument was held June 11 in the highly unusual case of Synthes USA HQ Inc. v. Commonwealth of Pennsylvania. The Attorney General faced skeptical questioning from the Commonwealth Court, with one judge suggesting that the Attorney General was... Read More

Mississippi Supreme Court Doubles Down Denying Deference to DOR Regulation
Posted on 4 Jun 2020 by Eversheds Sutherland LLP

The Mississippi Supreme Court held that a state chancery court erred in deferring to the Mississippi Department of Revenue and Mississippi Gaming Commission’s  regulatory interpretation of a Mississippi tax statute governing the computation of the state... Read More

Louisiana Legislature passes Marketplace Collection Bill
Posted on 29 May 2020 by Eversheds Sutherland LLP

On May 28, 2020, the Louisiana Legislature passed S.B. 138, which, if signed by the Governor, will require marketplace facilitators to collect and remit state and local sales and use taxes if they exceed an economic nexus threshold of $100,000 in sales... Read More

Social distancing: When states decouple from the federal CARES Act
Posted on 5 May 2020 by Eversheds Sutherland LLP

The CARES Act provides for special federal tax treatment for “coronavirus-related distributions” from most types of tax-qualified retirement plans and IRAs. The distribution must be made between January 1, 2020 and December 31, 2020 to an individual diagnosed... Read More

MTC spring committee meetings – executive committee
Posted on 24 Apr 2020 by Eversheds Sutherland LLP

On April 23, 2020, the Multistate Tax Commission (MTC), as part of its 2020 Spring Committee Meetings, held a meeting of its Executive Committee by teleconference. Over the prior two days, the MTC also held meetings of its Uniformity, Nexus, and Audit... Read More

Tags: Legal Alert , MTC

New Jersey regulations provide guidance on GILTI and FDII apportionment
Posted on 24 Apr 2020 by Eversheds Sutherland LLP

The New Jersey Division of Taxation (Division) quietly issued special regulations addressing the inclusion and apportionment of global intangible low-taxed income (GILTI) and foreign-derived intangible income (FDII) for purposes of the Corporation Business... Read More

MTC 2020 spring committee meetings
Posted on 24 Apr 2020 by Eversheds Sutherland LLP

For the first time in its history, the Multistate Tax Commission (MTC) held its 2020 Spring Committee Meetings via teleconference in lieu of the in-person meetings originally scheduled to take place in Alexandria, Virginia. The Uniformity Committee held... Read More

Tags: Legal Alert , MTC

Inside California’s Office of Tax Appeals
Posted on 15 Apr 2020 by Eversheds Sutherland LLP

The Office of Tax Appeals (OTA) was established in 2017 as California’s new administrative appeals forum. Born from controversy, the agency was designed to function as an independent and impartial tribunal. Two years in, taxpayers have a better idea about... Read More

Legal Alert: Texas Trifecta – Texas Supreme Court issues three decisions on cost of goods sold deductions
Posted on 8 Apr 2020 by Eversheds Sutherland LLP

On Friday, April 3 the Texas Supreme Court issued three decisions addressing the availability and scope of the cost of goods sold, or “COGS,” deduction. Hegar v. American Multi-Cinema Inc. The first, and most anticipated, decision is  Hegar v. American... Read More

Legal Alert: New York budget bill passes legislature
Posted on 8 Apr 2020 by Eversheds Sutherland LLP

The New York Legislature has approved budget legislation for the Fiscal Year 2021 (the Budget Bill). Consistent with Governor Andrew Cuomo’s earlier promises, the Budget Bill does not contain significant revenue raising provisions, but there are some... Read More

Legal Alert: Eversheds Sutherland files an amicus curiae brief on behalf of COST
Posted on 6 Apr 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 an important issue as to whether a California imposition of certain local taxes is required to be passed by a two-thirds vote... Read More