Tax Law

Recent Posts

Pennsylvania Commonwealth Court Upholds DOR’s “benefits-received” Standard for Sourcing of Service Receipts
Posted on 28 Jul 2020 by Eversheds Sutherland LLP

The Pennsylvania Commonwealth Court issued its much-anticipated decision on July 24 in Synthes USA HQ Inc. v. Commonwealth of Pennsylvania. The Court upheld the Department of Revenue’s position that under the State’s pre-2014 costs-of-performance... Read More

If a Tree Falls in a Forest: Washington Court of Appeals Explains How Referral Services Are Sourced for B&O Tax Purposes
Posted on 13 Apr 2020 by Eversheds Sutherland LLP

The Washington Court of Appeals held that taxpayer’s receipts for referral services are sourced to Washington for B&O tax purposes to the extent that such receipts are received from a lender located in Washington. The taxpayer operates an online platform... Read More

How States Protect Marketplace Facilitators from Tax Overcollection Lawsuits
Posted on 15 Jul 2019 by Eversheds Sutherland LLP

States have enacted new marketplace facilitator laws designed to impose sales tax obligations on marketplace facilitators related to sales made by third-party sellers. These new sales tax collection obligations on marketplace facilitators create the potential... Read More