Tax Law

Recent Posts

Legal Alert: Maryland bill proposes digital goods tax
Posted on 5 Feb 2019 by Eversheds Sutherland LLP

The Maryland House of Delegates is considering legislation (House Bill 426) that would impose sales and use tax on digital products and sales tax on digital codes. If signed into law, Maryland would begin taxing digital products and digital codes on July... Read More

Shades of Gray: Comptroller Rules Online Training Courses Are Non-Taxable Services, Not Taxable Information Services
Posted on 5 Nov 2018 by Eversheds Sutherland LLP

The Texas Comptroller ruled that a taxpayer, which provided education and networking services for the property management industry, was not providing “information services,” but rather a non-taxable service. Taxable information services involve “furnishing... Read More

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

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

House Judiciary Committee Considers Ramifications of Wayfair Decision
Posted on 25 Jul 2018 by Eversheds Sutherland LLP

On Tuesday, June 24, the Judiciary Committee of the US House of Representatives held a hearing on “Examining the Wayfair decision and its Ramifications for Consumers and Small Businesses.” The hearing was scheduled at the direction of Rep... Read More

US Supreme Court Overrules Physical Presence Standard, Leaves Plenty of Questions
Posted on 22 Jun 2018 by Eversheds Sutherland LLP

In a 5-4 decision, the US Supreme Court today overruled its landmark decisions in Quill Corp. v. North Dakota  and National Bellas Hess, Inc. v. Department of Revenue of Illinois , disposing of the “physical presence” rule that has served as the bright... Read More

South Dakota v. Wayfair – Insights and Analysis
Posted on 16 Apr 2018 by Eversheds Sutherland LLP

On April 17, the US Supreme Court heard arguments in South Dakota v. Wayfair, a case involving the states’ authority to tax online purchases. This is the first sales tax jurisdiction case heard by the US Supreme Court in 25 years and may have a significant... Read More

Webcast: South Dakota v. Wayfair – Insights on the Oral Argument
Posted on 6 Apr 2018 by Eversheds Sutherland LLP

On April 17, 2018, the US Supreme Court is poised to hear oral arguments in the case of South Dakota v. Wayfair. The Wayfair case will re-examine the 1992 holding of Quill v. North Dakota, in which the US Supreme Court ruled that states could not compel... Read More