Tax Law

Recent Posts

Virginia Issues Draft Sports Betting Regulations
Posted on 20 Aug 2020 by Eversheds Sutherland LLP

On August 10, the Virginia Lottery released full draft sports betting regulations for public comment. The regulations will implement H.B. 896/S.B. 384, signed into law on April 22 as Chapter 1218 . The proposed regulations concern operations, internal... Read More

Virginia Court Dismisses Massachusetts “Cookie Nexus” Challenge
Posted on 19 Oct 2019 by Eversheds Sutherland LLP

A Virginia statute gives circuit courts original jurisdiction to hear declaratory judgment actions brought by businesses to challenge another state’s assertion of sales or use tax nexus. Va. Code Ann. § 8.01-184.1. In a case of first impression, on October... Read More

Too Bad, So Sad – Virginia Supreme Court Upholds COP Apportionment Despite Subjecting the Taxpayer to Double Taxation
Posted on 22 Mar 2019 by Eversheds Sutherland LLP

The Virginia Supreme Court held that the use of the cost-of-performance method to apportion nearly 100% of the taxpayer’s sales of services to Virginia did not violate the U.S. Constitution, even though over 95% of the taxpayer’s customers were located... Read More