Tax Law

Recent Posts

Long-Awaited Guidance from New York State Concludes Wages from Telecommuting Due to Covid-19 are New York-Sourced
Posted on 22 Oct 2020 by Eversheds Sutherland LLP

The New York State Department of Taxation and Finance has finally issued guidance related to its application of the convenience of the employer test during the Covid-19 pandemic. In its Frequently Asked Questions , the Department applies current policy... Read More

Vermont marketplace facilitators must collect universal service charge
Posted on 21 Oct 2020 by Eversheds Sutherland LLP

On October 8, Vermont’s governor signed bill  H. 954 , which includes, among other things, a requirement for marketplace facilitators to collect the state’s universal service charge – generally charged on retail sales of prepaid wireless telecommunications... Read More

Colorado DOR releases sales and use tax guidance for marketplace facilitators
Posted on 15 Oct 2020 by Eversheds Sutherland LLP

Last month, the Colorado Department of Revenue released revised  guidance  on marketplace sales taxation. The document provides a high-level overview of the tax rules applicable to marketplace transactions, such as definitions and information related... Read More

North Carolina issues summary of 2020 sales and use tax changes
Posted on 14 Oct 2020 by Eversheds Sutherland LLP

The North Carolina Department of Revenue issued its annual  overview  of this year’s legislative changes to sales and use taxes that affect various products and services, such as digital goods, marketplaces, and marketplace-facilitated sales. Read More

Stand by Your Claim: Georgia Court Rules Sellers have Standing to Challenge Georgia Refund Claim Denial for Erroneously Collected Sales Tax
Posted on 13 Oct 2020 by Eversheds Sutherland LLP

The Georgia Court of Appeals held that a group of telecommunications dealers that were AT&T subsidiaries (collectively “AT&T”) had standing to challenge the Georgia Department of Revenue’s (“DOR”) denial of sales tax refund claims.  Effective... Read More

Texas Court of Appeals Upholds Insurance Premium Tax on Cotton Bale Insurance Policies
Posted on 13 Oct 2020 by Eversheds Sutherland LLP

On September 24, 2020, the Texas Court of Appeals upheld the Texas insurance premium tax on insurance policies for bales of cotton temporarily stored at Texas warehouses.  The court rejected the taxpayer’s arguments that: (1) the tax violated the Commerce... Read More

Tough cheese: Wisconsin Tax Appeals Commission clarifies the scope of property tax manufacturing exemption
Posted on 7 Oct 2020 by Eversheds Sutherland LLP

The Wisconsin Tax Appeals Commission recently clarified the applicability of the state’s property tax exemption for machinery, tools, and patterns (“MTP”) under Wis. Stat. § 70.111(27), which took effect in 2018. At issue in this appeal was which of a... Read More

Missouri issues rulings on electronic medical records, associated software
Posted on 7 Oct 2020 by Eversheds Sutherland LLP

In  Letter Ruling 8095 , the Missouri Department of Revenue determined that the electronic delivery of medical records is not subject to sales tax. The Department reasoned that electronically delivered information, regardless of the record’s original... Read More

Colorado Backs Up Backup: DOR Concludes Backup Service Non-Taxable Sale of Computer Software
Posted on 6 Oct 2020 by Eversheds Sutherland LLP

The Colorado Department of Revenue has determined that an information technology provider’s sale of its backup service, which allowed its customers to back up business applications, files, and systems, and also included the delivery of computer servers... Read More

Saving “At Risk” Losses – New Jersey Superior Court Holds Individual Allowed to Carry Forward Losses From Partnership
Posted on 1 Oct 2020 by Eversheds Sutherland LLP

The New Jersey Superior Court reversed the New Jersey Tax Court and held that an individual taxpayer was permitted to carry forward losses from a partnership incurred in 2009 to reduce the individual’s distributive share of the partnership’s income in... Read More

Michigan Supreme Court Holds that Recycling Machines are Eligible for Industrial-Processing Exemption
Posted on 1 Oct 2020 by Eversheds Sutherland LLP

The Michigan Supreme Court held that sales of bottle and can recycling machines that help retailers comply with Michigan’s bottle-deposit law may qualify for the state’s sales and use tax exemption applicable to machinery used in an industrial-processing... 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

Don’t Throw Away Your Shot! Texas Court of Appeals Holds All Alternative Arguments Must Be Clearly Stated In Initial Refund Claim
Posted on 30 Sep 2020 by Eversheds Sutherland LLP

The Texas Court of Appeals held that the trial court did not have jurisdiction over a taxpayer’s sales and use tax refund claim because the taxpayer failed to properly state the grounds for the refund claim.  The Texas Tax Code requires that a refund... 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

Arkansas explains tax treatment of online vehicle sharing platform
Posted on 29 Sep 2020 by Eversheds Sutherland LLP

In  Opinion No. 20190925 , the Arkansas Department of Finance and Administration explained how the state would tax a proposed online peer-to-peer vehicle sharing platform. The opinion noted that the peer-to-peer platform in question would be considered... Read More