Tax Law

Recent Posts

New York Rings in the New Year by Proposing Bill that Would Expand Sales Tax Base to Digital Advertising Services
Posted on 31 Dec 2020 by Eversheds Sutherland LLP

Legislation ( S.302 ) was prefiled in the New York State Senate for the 2021-2022 legislative session that would expand the sales tax base to digital advertising services. The bill was prefiled by Democratic State Senator Kevin Thomas . The bill defines... Read More

Florida Senate introduces economic nexus and marketplace facilitator bill
Posted on 30 Dec 2020 by Eversheds Sutherland LLP

On December 18, SB 50 was filed in the Florida Senate which would require sales tax collection from a person whose remote sales to Florida exceed $100,000 per year. It states that a person whose “taxable remote sales in the previous calendar year” exceed... Read More

Colorado Department of Revenue Amends Regulation to Tax Streaming Digital Goods
Posted on 22 Dec 2020 by Eversheds Sutherland LLP

On December 1, 2020, the Colorado Department of Revenue adopted amendments to its tangible personal property rule – Rule 39-26-102(15) – that will impose sales tax on sales of streaming digital goods. The Department considers these amendments to be a... Read More

California Department of Tax and Fee Administration requests comments on marketplace sales regulation
Posted on 17 Dec 2020 by Eversheds Sutherland LLP

The California Department of Tax and Fee Administration has informed the public that it intends to commence formal rulemaking to permanently adopt Emergency Sales and Use Tax Regulation 1684.5, Marketplace Sales . The regulation addresses issues regarding... Read More

Missouri legislator files economic nexus and marketplace facilitator bill
Posted on 16 Dec 2020 by Eversheds Sutherland LLP

A Missouri legislator pre-filed House Bill No. 244 , which would require, beginning January 1, 2022, use tax nexus for remote vendors if their cumulative gross receipts from sales of tangible personal property, digital goods, and services to purchasers... Read More

Tax on Broadband Service Providers is New York’s Newest Bad Idea
Posted on 11 Dec 2020 by Eversheds Sutherland LLP

Companion bills recently introduced in New York State ( A. 11180 and S. 9112 ) would impose a temporary tax on businesses that provide broadband internet access service.  Revenues generated from the tax would be earmarked to fund the provision of broadband... Read More

California’s Three-Member Franchise Tax Board to Consider Proposed Market-Based Sourcing and Alternative Apportionment Regulations at December Meeting
Posted on 10 Dec 2020 by Eversheds Sutherland LLP

On December 18th, the three-member Board of the Franchise Tax Board (FTB) will hold its final quarterly meeting of 2020.  At the meeting, the Board will consider the 2021 Rulemaking Calendar .  The Calendar contains the agency’s schedules for its administrative... Read More

Tennessee clarifies applicability of marketplace facilitator rules to other taxes
Posted on 9 Dec 2020 by Eversheds Sutherland LLP

On December 1, 2020, the Tennessee Department of Revenue announced that the filing and threshold requirements for marketplace facilitators and sellers established in Senate Bill No. 2932 – effective October 1, 2020 – do not apply for purposes of the business... Read More

TEI New York Chapter 57th Annual Tax Symposium
Posted on 8 Dec 2020 by Eversheds Sutherland LLP

On December 9, Eversheds Sutherland SALT lawyers will present a “ SALT Survival Guide ” as part of the TEI New York Chapter’s 57th Annual Tax Symposium , held virtually this year. Presentation topics include: Jeff Friedman and Nikki Dobay – Issues... Read More

D.C. Council Passes False Claims Act Expansion to Tax Matters on First Reading
Posted on 18 Nov 2020 by Eversheds Sutherland LLP

During the November 17 th  D.C. Council meetings, the Council marked-up the  False Claims Amendment Act of 2020  and passed it on first reading by an 8-5 vote. The bill now moves to second – and final – reading as soon as December 1 st .  If passed, the... Read More

Oregon Ballot Measure Results: Here’s Which Portland Metro Area Ballot Measures Passed
Posted on 4 Nov 2020 by Eversheds Sutherland LLP

Two significant tax ballot measures were on the ballot for voters in the Portland area this Election Day.  Here’s a look at what measures passed and which ones failed. Failed.   The Portland Metro Council Measure 26-218 proposed authorizing a payroll... Read More

New Jersey Governor Signs Corporation Surtax Increase Bill, A. 4721
Posted on 2 Oct 2020 by Eversheds Sutherland LLP

On September 29, 2020, Governor Philip Murphy signed A. 4721, the bill extending and retroactively increasing New Jersey’s Corporation Business Tax (“CBT”) surtax. Instead of eliminating the surtax after December 31, 2021, as was previously scheduled... Read More

Taxpayer Privacy Rights Prevail: California Governor Vetoes Controversial California Corporate Tax Disclosure Bill, S.B. 972
Posted on 30 Sep 2020 by Eversheds Sutherland LLP

On September 29, 2020, Democratic Governor Gavin Newsom vetoed S.B. 972 , the controversial taxpayer disclosure bill that would have required the California Franchise Tax Board (FTB) to provide the Legislature annually with the names, tax liabilities... 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

Ohio Updates Sourcing Guidance for Marketplace Facilitators
Posted on 7 Aug 2020 by Eversheds Sutherland LLP

Late last month, the Ohio Department of Taxation updated its existing sourcing bulletin to provide that marketplace facilitator sales into the state are sourced for sales and use tax purposes at the location where a consumer receives an order or service... Read More