Tax Law

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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

Pennsylvania Rules Satellite Television Provider Must Source Receipts, Property Based on Subscriber Location
Posted on 12 Oct 2018 by Eversheds Sutherland LLP

The Pennsylvania Board of Finance and Revenue recently published a decision regarding the sourcing of receipts and property of a satellite television provider.  The Board held that the taxpayer’s receipts from sales of satellite television services were... Read More

South Carolina Administrative Law Court Rules Prepaid Unlimited Cell Phone Service Taxable
Posted on 8 Oct 2018 by Eversheds Sutherland LLP

The South Carolina Administrative Law Court ruled that the taxpayer was required to collect sales tax on its retail sales of prepaid cellular telephone service.  The taxpayer argued that its sales did not constitute “prepaid wireless calling arrangements... Read More

Missouri Court of Appeals Affirms Tracfone Wireless Subject to City of Springfield’s License Tax
Posted on 17 Aug 2018 by Eversheds Sutherland LLP

The Missouri Court of Appeals affirmed a lower court’s finding that Tracfone Wireless was a “home service provider” under the Mobile Telecommunications Sourcing Act and owed the City of Springfield unpaid gross receipts license taxes. Tracfone argued... Read More

Oregon Imposes 911 Tax on Out-of-State Retailer with No Physical Presence
Posted on 22 May 2018 by Eversheds Sutherland LLP

The Oregon Tax Court held that the state was not constitutionally prohibited from imposing its statewide 911 tax on an out-of-state VOIP service provider with no physical presence in the state. The court held that the 911 tax was not a sales or use tax... Read More