Tax Law

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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

Eversheds Sutherland SALT Scoreboard Publication–Third Quarter 2018
Posted on 1 Nov 2018 by Eversheds Sutherland LLP

This is the eleventh edition of the Eversheds Sutherland SALT Scoreboard, and the third edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This edition of the SALT... Read More

Deference by Alabama Court of Appeals to DOR’s Statutory Interpretation
Posted on 12 Oct 2018 by Eversheds Sutherland LLP

In interpreting an ambiguous statute allowing for a tax credit against the state’s financial institution excise tax (FIET), the Alabama Court of Appeals held in favor of the Department of Revenue’s interpretation. Alabama imposes a 6½% FIET on the net... Read More

Minnesota Tax Court Declares Separately Stating Tax a Winner in Tobacco Tax Dispute
Posted on 2 Oct 2018 by Eversheds Sutherland LLP

The Minnesota Tax Court held that  a tobacco distributor was entitled to a refund of Minnesota tobacco tax that it paid on federal excise tax (FET) that was passed through by the tobacco manufacturer, but only if the FET was separately stated on the manufacturer... Read More

State Net Capitol Journal – Pennsylvania Budget Stalemate Continues
Posted on 7 Oct 2015 by State Net

Budget & Taxes PA Budget Stalemate Continues Pennsylvania’s Republican-led House and Senate passed an $11-billion stopgap budget last month, seeking to end the state’s nearly three-month-long budget impasse. But as he did on June... Read More

Puerto Rico Enacts New Excise Tax That Impacts U.S. Companies
Posted on 7 Nov 2010 by McDermott Will & Emery

By Damon M. Lyon, David G. Noren , Lowell D. Yoder , Rachel E. Aaronson , Robert A. Clary II A temporary excise tax recently enacted in Puerto Rico will have a significant impact on U.S.-based multinational groups conducting, or considering conducting... Read More

Excise Taxes: Sleeping Giant Getting Bigger
Posted on 20 Oct 2010 by Peter Miller

Will the advent of health care reform excise taxes change the excise tax landscape? Strong attention directed at the merits of health care reform could radically change the political implications of excise taxation as taxpayer burdens grow. Throughout... Read More

James McElligott, of McGuireWoods, LLP, on Group Health Plan Failures, Enforcement of Sponsor Employer Reporting Requirements, and the Related Excise Tax Regime
Posted on 22 Mar 2010 by LexisNexis Legal Business Community Staff

On this edition, James McElligott discusses employer obligations to report failures related to the group health plans they sponsor and related compliance awareness issues with excise tax implications. Mr. McElligott describes how plan failure reporting... Read More