Tax Law

Recent Posts

Legal Alert: MTC Executive Committee Fall Meeting Update—SITAS Committee Regroups and Amended P.L. 86-272 Statement Moves Forward
Posted on 24 Nov 2020 by Eversheds Sutherland LLP

On November 20, the Executive Committee of the Multistate Tax Commission (MTC) met via videoconference for its final meeting of 2020. During the meeting, the Committee heard updates from Greg Matson (MTC Executive Director) and each of the MTC’s standing... Read More

California Superior Court invalidates sales tax Regulation 1585 awarding refund on sales of bundled cellular telephones
Posted on 18 Nov 2020 by Eversheds Sutherland LLP

On October 27, 2020, the Sacramento Superior Court granted a writ of prohibition barring the California Department of Tax and Fee Administration (the Department) from applying  sales tax Regulation 1585 (Reg 1585) to bundled sales of cellular telephones... Read More

Legal Alert: Oregon DOR CAT rulemaking in full swing
Posted on 16 Nov 2020 by Eversheds Sutherland LLP

With fall rulemaking underway, the Oregon Department of Revenue (DOR) has issued several amendments to, and new regulations related to, Oregon’s Corporate Activity Tax (CAT). Read our full Legal Alert here . Read More

Legal Alert: California and San Francisco ballot measures raise important worker classification issues
Posted on 11 Nov 2020 by Eversheds Sutherland LLP

Last week, California voters passed Proposition 22 – which considers app-based drivers for rideshare and delivery companies to be independent contractors – and San Francisco voters passed Proposition L – which imposes an additional tax on businesses where... Read More

Legal Alert – New Jersey fixes “trapped dividend exclusion” problem
Posted on 6 Nov 2020 by Eversheds Sutherland LLP

The New Jersey Division of Taxation issued a notice on November 5th solving the “trapped dividend exclusion” issue faced by many taxpayers as they prepared to file their first New Jersey combined Corporate Business Tax (CBT) returns for the 2019 year... Read More

Legal Alert – MTC 2020 fall committee meetings begin
Posted on 6 Nov 2020 by Eversheds Sutherland LLP

On November 5, the Uniformity Committee of the Multistate Tax Commission (MTC) met virtually—the first of its 2020 Fall Committee Meetings that will be held virtually throughout the month. The Eversheds Sutherland SALT group attended this meeting, where... Read More

Legal Alert: State and local tax ballot measures
Posted on 5 Nov 2020 by Eversheds Sutherland LLP

Voters headed to the polls (or mailboxes) this Election Day not only to choose the next president of the United States but also to make decisions on a range of significant tax issues across the country. Although voters in California and the Portland... Read More

Legal Alert: Oregon proposed rules – broadcaster and unitary ownership threshold
Posted on 29 Oct 2020 by Eversheds Sutherland LLP

On October 26, Oregon’s Department of Revenue (DOR) filed a Notice of Proposed Rulemaking for Oregon Administrative Rules 150-314-0465 (broadcaster sourcing) and 150-317-0510 (unitary common ownership threshold). The DOR’s stated need for the proposed... Read More

Merely deriving receipts from New Jersey sources does not create nexus for Corporation Business Tax purposes
Posted on 10 Sep 2020 by Eversheds Sutherland LLP

On September, 9, 2020, the New Jersey Appellate Division ruled against the taxpayer in Preserve II, Inc. v. Director, Div. of Taxation , No. A-1331-17T3. On its face, the decision looks like a disappointing taxpayer loss because the court upheld the determination... Read More

Massachusetts Appeals Court issues opinion favorably interpreting Internet Tax Freedom Act’s screening software requirement
Posted on 9 Sep 2020 by Eversheds Sutherland LLP

On September 4, 2020, in New Cingular Wireless PCS LLC v. Commissioner of Revenue , No. 18-P-1317 , the Massachusetts Appeals Court held that the Internet Tax Freedom Act (ITFA) preempted Massachusetts’ sales tax on New Cingular Wireless’ (NCW) Internet... Read More

Eversheds Sutherland files amicus curiae brief on behalf of COST in Fresno Measure P case
Posted on 8 Sep 2020 by Eversheds Sutherland LLP

Eversheds Sutherland has filed an amicus curiae brief on behalf of the 550 members of the Council On State Taxation (COST) on the important issue of whether imposition of certain local special taxes in California requires a two-thirds vote by the California... Read More

Eversheds Sutherland files amicus curiae brief on behalf of COST in San Francisco Prop C (June 2018) case
Posted on 4 Sep 2020 by Eversheds Sutherland LLP

Eversheds Sutherland has filed an amicus curiae brief on behalf of the 550 members of the Council On State Taxation (COST) on the important issue of whether imposition of certain local taxes is required to be passed by a two-thirds vote by the California... Read More

Pennsylvania Commonwealth Court Upholds DOR’s “benefits-received” Standard for Sourcing of Service Receipts
Posted on 28 Jul 2020 by Eversheds Sutherland LLP

The Pennsylvania Commonwealth Court issued its much-anticipated decision on July 24 in Synthes USA HQ Inc. v. Commonwealth of Pennsylvania. The Court upheld the Department of Revenue’s position that under the State’s pre-2014 costs-of-performance... Read More

DC Council considers advertising and personal information sales taxes
Posted on 7 Jul 2020 by Eversheds Sutherland LLP

The D.C. Council is considering a new sales tax on advertising services, including digital advertising services, and personal information services. On July 6th, the D.C. Council released the Committee Print of the Fiscal Year 2021 Budget Support Act... Read More

Georgia General Assembly Adjourns with New Tax Legislation
Posted on 30 Jun 2020 by Eversheds Sutherland LLP

Friday, June 26, 2020 was “Sine Die” or the 40th and final legislative day of the 2019–2020 legislative session at the Georgia General Assembly. The legislative session was suspended since March 13, 2020 but resumed earlier this month for the remaining... Read More