Tax Law

Recent Posts

SALT Trivia: August 12, 2020
Posted on 12 Aug 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 state has the most reported False Claims Act qui tam cases? E-mail... Read More

SALT Trivia: August 5, 2020
Posted on 5 Aug 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 Supreme Court recently determined that the eastern half of this... Read More

SALT Trivia: July 29, 2020
Posted on 29 Jul 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 Founding Father was granted a tax incentive from New Jersey—a 10-year... Read More

SALT Trivia: July 22, 2020
Posted on 22 Jul 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 is the latest state to enact legislation complying with the... Read More

SALT Trivia: July 15, 2020
Posted on 15 Jul 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: Enacted in 1976, which federal law prohibits state and local governments... Read More

SALT Trivia: July 8, 2020
Posted on 8 Jul 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: In 2019, these two states entered into a “truce” to limit offering incentives... Read More

SALT Trivia: July 1, 2020
Posted on 1 Jul 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: On September 2nd, 1965, the Congressional Special Subcommittee on State... Read More

SALT Trivia: June 24, 2020
Posted on 24 Jun 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 Supreme Court justice penned the majority opinion in Quill Corp. v... Read More

SALT Trivia: June 17, 2020
Posted on 17 Jun 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 year was the Internet Tax Freedom Act (ITFA) originally enacted? E... Read More

SALT Trivia: June 10, 2020
Posted on 10 Jun 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 Eversheds Sutherland lawyer recently had their writing cited by the... Read More

SALT Trivia: Answered!
Posted on 8 Jun 2020 by 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... Read More

SALT Trivia: June 3, 2020
Posted on 3 Jun 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 Tennessee only imposes personal income on interest and dividend income, which... Read More

SALT Trivia: Answered!
Posted on 1 Jun 2020 by 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... Read More

SALT Trivia: May 27, 2020
Posted on 27 May 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 imposes an 18% interest rate on underpayments of taxes—the highest... Read More

SALT Trivia: Answered!
Posted on 26 May 2020 by 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... Read More

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

    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...
  • Blog Post: SALT Trivia: April 1, 2020

    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...
  • Blog Post: SALT Trivia: April 8, 2020

    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...
  • Blog Post: SALT Trivia: Answered!

    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...
  • Blog Post: SALT Trivia: Answered!

    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....
  • Blog Post: SALT Trivia: April 22, 2020

    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...
  • Blog Post: SALT Trivia: Answered!

    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...
  • Blog Post: SALT Trivia: Answered!

    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...
  • Blog Post: SALT Trivia: May 6, 2020

    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...
  • Blog Post: SALT Trivia: Answered!

    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...
  • Blog Post: SALT Trivia: Answered!

    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...
  • Blog Post: SALT Trivia: Answered!

    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...
  • Blog Post: SALT Trivia: May 27, 2020

    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...
  • Blog Post: SALT Trivia: Answered!

    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...
  • Blog Post: SALT Trivia: June 3, 2020

    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...
  • Blog Post: SALT Trivia: Answered!

    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 ...
  • Blog Post: SALT Trivia: June 10, 2020

    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...
  • Blog Post: SALT Trivia: June 17, 2020

    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...
  • Blog Post: SALT Trivia: June 24, 2020

    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...
  • Blog Post: SALT Trivia: July 1, 2020

    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...
  • Blog Post: SALT Trivia: July 8, 2020

    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 2019, these two states entered into a “truce” to limit offering incentives for companies relocating between their borders...
  • Blog Post: SALT Trivia: July 15, 2020

    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: Enacted in 1976, which federal law prohibits state and local governments from imposing discriminatory taxes against railroad...
  • Blog Post: SALT Trivia: July 22, 2020

    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 is the latest state to enact legislation complying with the Streamlined Sales & Use Tax Agreement? E-mail...
  • Blog Post: SALT Trivia: July 29, 2020

    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 Founding Father was granted a tax incentive from New Jersey—a 10-year property tax exemption—to establish his manufacturing...
  • Blog Post: SALT Trivia: August 5, 2020

    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 Supreme Court recently determined that the eastern half of this state primarily consists of Native American reservations...