Tax Law

Recent Posts

SALT Trivia – December 30
Posted on 30 Dec 2020 by Eversheds Sutherland LLP

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’s Department of Revenue (DOR) issued a letter ruling in... Read More

Tags: trivia , SALT Trivia

SALT Trivia – December 23, 2020
Posted on 23 Dec 2020 by Eversheds Sutherland LLP

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 New Jersey appellate court case from September featured a taxpayer loss... Read More

Tags: trivia , New Jersey , SALT Trivia

SALT Trivia – December 16, 2020
Posted on 16 Dec 2020 by Eversheds Sutherland LLP

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: Name a New England Internet Tax Freedom Act (ITFA) case decided in September... Read More

Tags: trivia , SALT Trivia

SALT Trivia – December 9, 2020
Posted on 9 Dec 2020 by Eversheds Sutherland LLP

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 Oregon County increased income taxes this year to fund a universal pre... Read More

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SALT Trivia – December 2, 2020
Posted on 2 Dec 2020 by Eversheds Sutherland LLP

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 issued guidance resolving a “trapped dividend exclusion”... Read More

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SALT Trivia – November 25, 2020
Posted on 25 Nov 2020 by Eversheds Sutherland LLP

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 major California proposition involving app-based drivers passed this... Read More

Tags: trivia , SALT Trivia

SALT Trivia – November 18, 2020
Posted on 18 Nov 2020 by Eversheds Sutherland LLP

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:  As of November 2020, which three states with sales taxes had yet to enact... Read More

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SALT Trivia – November 11, 2020
Posted on 11 Nov 2020 by Eversheds Sutherland LLP

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: Name the unusual sourcing case from last July where a state attorney... Read More

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SALT Trivia – November 4, 2020
Posted on 4 Nov 2020 by Eversheds Sutherland LLP

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: The municipal net profit tax recently lapsed for what centuries-old... Read More

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SALT Trivia – October 28, 2020
Posted on 28 Oct 2020 by Eversheds Sutherland LLP

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 Florida retirement hot-spot recently repealed its local tourism... Read More

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SALT Trivia – October 21, 2020
Posted on 21 Oct 2020 by Eversheds Sutherland LLP

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: Approved by California voters in 1978, Proposition 13 placed significant... Read More

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SALT Trivia – October 14, 2020
Posted on 14 Oct 2020 by Eversheds Sutherland LLP

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: The Eversheds Sutherland SALT Team is thrilled to have added two new... Read More

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SALT Trivia: October 7, 2020
Posted on 7 Oct 2020 by Eversheds Sutherland LLP

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 is the largest payment amount the IRS will accept  in a single... Read More

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SALT Trivia: October 1, 2020
Posted on 1 Oct 2020 by Eversheds Sutherland LLP

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: Besides “people” names, most of the 2020 “SALT pets... Read More

Tags: trivia , SALT Trivia

SALT Trivia: September 23, 2020
Posted on 23 Sep 2020 by Eversheds Sutherland LLP

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: Justice Ruth Bader Ginsburg authored the opinion in this 1994 landmark... Read More

Tags: trivia , SALT Trivia

  • Blog Post: Eversheds Sutherland is excited to announce SALT Trivia!

    Eversheds Sutherland LLP
    Calling all trivia fans! Today we are launching a new weekly trivia series. Don’t miss out on a chance to show off your SALT knowledge! We will award prizes for the smartest (and fastest) participants. Today’s Question Which state was the first to enact a general state sales tax? E-mail your...
    on 25 Mar 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Last week we launched SALT Trivia to test your knowledge on state and local taxes.   Thank you to everyone who participated! Last Week’s Question: Which state was the first to enact a general state sales tax? The Answer: Mississippi. Although a few states had some sales tax features prior...
    on 30 Mar 2020

  • Blog Post: SALT Trivia: April 1, 2020

    Eversheds Sutherland LLP
    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. Today’s Question Which two states refer to their state taxing agency as “the Comptroller?” E-mail your response to  SALTonline@eversheds...
    on 1 Apr 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Thank you to everyone who participated in last week’s trivia question! Last Week’s Question: Which state was the first to enact a general state sales tax? The Answer: Maryland and Texas. Most taxes in Maryland and Texas are administered by, respectively, the Maryland Comptroller of the Treasury...
    on 6 Apr 2020

  • Blog Post: SALT Trivia: April 8, 2020

    Eversheds Sutherland LLP
    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. Today’s Question The Internal Revenue Service was created by which US President? E-mail your response to  SALTonline@eversheds-sutherland.com...
    on 8 Apr 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Thank you to everyone who participated in last week’s trivia question! Last Week’s Question: The Internal Revenue Service was created by which U.S. President? The Answer: In July 1862, President Abraham Lincoln and Congress passed the Revenue Act of 1862, creating the office of Commissioner...
    on 13 Apr 2020

  • Blog Post: SALT Trivia: April 15, 2020

    Eversheds Sutherland LLP
    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. Today’s Question What was the first state to adopt a single-factor sales factor formula for apportioning an interstate corporation’s income...
    on 15 Apr 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Thank you to everyone who participated in last week’s trivia question! Last Week’s Question: What was the first state to adopt a single-factor sales factor formula for apportioning an interstate corporation’s income for state income tax purposes? The Answer: Iowa. In Moorman Mfg. Co. v....
    on 20 Apr 2020

  • Blog Post: SALT Trivia: April 22, 2020

    Eversheds Sutherland LLP
    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. Today’s Question What was the first state to enact a net income tax on corporations? E-mail your response to  SALTonline@eversheds-sutherland...
    on 23 Apr 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Thank you to everyone who participated in last week’s trivia question! Last Week’s Question: What was the first state to adopt a single-factor sales factor formula for apportioning an interstate corporation’s income for state income tax purposes? The Answer: In 1911, Wisconsin was the first state...
    on 27 Apr 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Thank you to everyone who participated in last week’s trivia question! Last Week’s Question: What was the first state to adopt a single-factor sales factor formula for apportioning an interstate corporation’s income for state income tax purposes? The Answer: The Multistate Tax Compact was drafted...
    on 4 May 2020

  • Blog Post: SALT Trivia: May 6, 2020

    Eversheds Sutherland LLP
    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 are the only two states without some form of tax uniformity clause in their constitutions? E-mail your response...
    on 6 May 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Thank you to everyone who participated in last week’s trivia question! Last Week’s Question: What are the only two states without some form of tax uniformity clause in their constitutions? The Answer: While nearly all state constitutions include some requirement that taxation be uniform or equal...
    on 11 May 2020

  • Blog Post: SALT Trivia: May 13, 2020

    Eversheds Sutherland LLP
    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 early twentieth century, states commonly hired private tax collectors on a contingency-fee basis, and they were referred...
    on 13 May 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Thank you to everyone who participated in last week’s trivia question! Last Week’s Question: In the early twentieth century, states commonly hired private tax collectors on a contingency-fee basis, and they were referred to as this prying animal. The Answer: Tax Ferret Keep an eye out for our...
    on 18 May 2020

  • Blog Post: SALT Trivia: May 20, 2020

    Eversheds Sutherland LLP
    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 president once handled state tax cases, securing favorable rulings for taxpayers involving property taxes and local gross...
    on 20 May 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Thank you to everyone who participated in last week’s trivia question! Last Week’s Question: Which president once handled state tax cases, securing favorable rulings for taxpayers involving property taxes and local gross receipts taxes? The Answer: Abraham Lincoln represented taxpayers in various...
    on 26 May 2020

  • Blog Post: SALT Trivia: May 27, 2020

    Eversheds Sutherland LLP
    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 imposes an 18% interest rate on underpayments of taxes—the highest in the nation? E-mail your response to SALTonline...
    on 27 May 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Thank you to everyone who participated in last week’s trivia question! Last Week’s Question: Which president once handled state tax cases, securing favorable rulings for taxpayers involving property taxes and local gross receipts taxes? The Answer: Rhode  Island Lincoln later stated that he believed...
    on 1 Jun 2020

  • Blog Post: SALT Trivia: June 3, 2020

    Eversheds Sutherland LLP
    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 Tennessee only imposes personal income on interest and dividend income, which is known as this tax. E-mail your response...
    on 3 Jun 2020

  • Blog Post: SALT Trivia: Answered!

    Eversheds Sutherland LLP
    Thank you to everyone who participated in last week’s trivia question! Last Week’s Question: Tennessee only imposes personal income on interest and dividend income, which is known as this tax. The Answer: The Hall Income Tax Lincoln later stated that he believed the county property tax case ...
    on 8 Jun 2020

  • Blog Post: SALT Trivia: June 10, 2020

    Eversheds Sutherland LLP
    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 Eversheds Sutherland lawyer recently had their writing cited by the Ohio Supreme Court? E-mail your response to SALTonline...
    on 10 Jun 2020

  • Blog Post: SALT Trivia: June 17, 2020

    Eversheds Sutherland LLP
    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 year was the Internet Tax Freedom Act (ITFA) originally enacted? E-mail your response to SALTonline@eversheds-sutherland...
    on 17 Jun 2020

  • Blog Post: SALT Trivia: June 24, 2020

    Eversheds Sutherland LLP
    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 Supreme Court justice penned the majority opinion in Quill Corp. v. North Dakota ? E-mail your response to SALTonline...
    on 24 Jun 2020

  • Blog Post: SALT Trivia: July 1, 2020

    Eversheds Sutherland LLP
    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: On September 2nd, 1965, the Congressional Special Subcommittee on State Taxation of Interstate Commerce released the final...
    on 1 Jul 2020