Tax Law

Recent Posts

Recent CA, TX and UT Tax Rulings on Income Tax, Unclaimed Property and Electricity Taxes
Posted on 13 Aug 2020 by Eversheds Sutherland LLP

In this episode we discuss three recent developments, including an electricity tax matter in California ( City of Arcata v. Pacific Gas & Electric Co. ) a Texas unclaimed property matter ( CKD Homes Direct, Ltd v. Comptroller ) and a Utah income tax... Read More

Utah Governor Signs Amendment for Sales and Use Tax Exemptions
Posted on 8 Apr 2020 by Eversheds Sutherland LLP

The Utah Governor signed a law amending sales and use tax exemptions in relation to certain data centers on March 31, 2020. S.B. 114 includes several measures including the definition of a qualifying data center for purposes of the Sales and Use Tax Act;... Read More

Utah Supreme Court Upholds the Constitutionality of Not Providing a Foreign Tax Credit
Posted on 18 Oct 2019 by Eversheds Sutherland LLP

The Utah Supreme Court upheld the constitutionality of Utah’s taxing scheme, which provides a credit against taxes paid to other states, but not against taxes paid to foreign governments. The taxpayers – Utah residents who owned interests in a Subchapter... Read More

Utah Tax Commission Doesn’t Want a Piece of Your Video Streaming
Posted on 1 Aug 2019 by Eversheds Sutherland LLP

On April 10, 2019, the Utah Tax Commission issued a private letter ruling to a video streaming provider (“Taxpayer”) finding that the Taxpayer’s sales of subscriptions entitling subscribers to enhanced features on the Taxpayer’s streaming platform, are... Read More