Tax Law

Recent Posts

A Pinch of SALT: Implications of the MTC’s Market-Based Sourcing Model Regulations
Posted on 1 May 2018 by Eversheds Sutherland LLP

It is more complicated to determine an in-state sale regarding the provision of multistate services or licenses of intangibles. Historically, states looked to a taxpayer’s costs of performing the service or licensing the intangible. Some states have become... Read More

Georgia Legislature Enacts Significant Income, Sales, and Property Tax Legislation
Posted on 4 Apr 2018 by Eversheds Sutherland LLP

The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several other pieces of notable tax legislation. View the full Legal Alert. Continue Reading… Read More

Oregon Legislature Passes IRC Conformity Legislation, But Decouples from Certain Federal Tax Reform Provisions
Posted on 17 Apr 2018 by Eversheds Sutherland LLP

On April 10, 2018, and April 13, 2018, Oregon Governor Kate Brown signed into law S.B. 1529 and S.B. 1528 (the Bills), respectively, which provide a series of changes to Oregon’s income tax laws in response to recent federal tax changes as part of the... Read More

No Economic Nexus for ConAgra Intangibles
Posted on 19 Jun 2012 by Asbury Law Firm

The West Virginia Supreme Court of Appeals held that the licensing of intangible trademarks and trade names by ConAgra into West Virginia did not subject ConAgra to corporate income tax. In sustaining the opinion of the state circuit court, which overturned... Read More

No Economic Nexus for ConAgra Intangibles
Posted on 19 Jun 2012 by Asbury Law Firm

The West Virginia Supreme Court of Appeals held that the licensing of intangible trademarks and trade names by ConAgra into West Virginia did not subject ConAgra to corporate income tax. In sustaining the opinion of the state circuit court, which overturned... Read More