Tax Law

Recent Posts

No Double Dipping: Nebraska Supreme Court Upholds Sales Tax On Telecom. Construction Company’s Purchases of Materials and Sales of Construction Services Using Materials
Posted on 1 Sep 2020 by Eversheds Sutherland LLP

The Nebraska Supreme Court held that a telecommunications construction company was liable for sales taxes on both its purchases of construction materials to build telecommunications infrastructure and for its subsequent sales of services installing and... Read More

It’s Electric: New York Tax Appeals Tribunal Holds Electricity Generator is Qualified New York Manufacturer
Posted on 22 May 2020 by Eversheds Sutherland LLP

The New York State Tax Appeals Tribunal held that an electricity generation company was a qualified New York manufacturer for purposes of calculating New York State franchise tax on a corporation’s capital base, even though the company did not qualify... Read More

It’s In The Way That You Use It: Massachusetts Supreme Judicial Court Applies “Great Integral Machine” Doctrine
Posted on 16 Oct 2019 by Eversheds Sutherland LLP

The Supreme Judicial Court of Massachusetts held that pipes and appurtenant equipment used by a taxpayer to produce, store and distribute steam for heating and power generation were exempt from local personal property tax as manufacturing property. Affirming... Read More

Montana Supreme Court Holds Actual Dividends Fully Deductible in Water’s-Edge Case
Posted on 27 Aug 2019 by Eversheds Sutherland LLP

The Montana Supreme Court held that the Department erred in determining that Exxon Mobil was entitled to only an 80% exclusion for dividends received from domestic corporations excluded from the water’s-edge combined return, and concluded that 100% of... Read More

Wind Farm Battery System Not Eligible for Manufacturing Exemption in Texas
Posted on 14 Dec 2018 by Eversheds Sutherland LLP

The Texas Comptroller ruled that the purchase of a battery system did not qualify for the manufacturing exemption from Texas sales and use taxes because it was used to store electricity, not manufacture it. The taxpayer operated a wind farm and began... Read More