Tax Law

Recent Posts

Tough cheese: Wisconsin Tax Appeals Commission clarifies the scope of property tax manufacturing exemption
Posted on 7 Oct 2020 by Eversheds Sutherland LLP

The Wisconsin Tax Appeals Commission recently clarified the applicability of the state’s property tax exemption for machinery, tools, and patterns (“MTP”) under Wis. Stat. § 70.111(27), which took effect in 2018. At issue in this appeal was which of a... Read More

Something to Keep an Eye On: Texas Comptroller Says Web-Based Services for Eye Doctors Is Taxable Data Processing
Posted on 6 Oct 2020 by Eversheds Sutherland LLP

The Texas Comptroller of Public Accounts issued a private letter ruling concluding that several services provided to optometrists and ophthalmologists were subject to sales tax as data processing.  Specifically, the Comptroller determined that the taxpayer... Read More

Mississippi DOR issues marketplace facilitator guidance for food delivery
Posted on 22 Sep 2020 by Eversheds Sutherland LLP

Mississippi  Notice 72-20-09  provides additional guidance on Mississippi’s marketplace facilitator law, which took effect on July 1, 2020. The Notice explains that a sale facilitated and delivered by a third-party food delivery service is not a “retail... Read More

Washington Court Games the Sales Tax Trade-In Exclusion
Posted on 21 Jun 2019 by Eversheds Sutherland LLP

The Washington Court of Appeals upheld the Washington Department of Revenue’s denial of a sales tax exclusion for trade-ins of software and hardware. GameStop provides customers with a trade-in credit for software and hardware and allows customers to... Read More

Georgia Bill Proposes Changes to Sales and Use Tax Reporting and Collection Rules
Posted on 15 Feb 2019 by Eversheds Sutherland LLP

On February 14, 2019, the Georgia House Ways and Means Committee voted in favor of House Bill 182 . Effective for January 1, 2020, the bill would amend O.C.G.A. § 48-8-2(8)(M.1) to lower the sales threshold on the requirement to collect or report sales... Read More

Podcast: New Jersey apportionment of GILTI
Posted on 6 Feb 2019 by Eversheds Sutherland LLP

In this podcast , our state tax team discusses New Jersey guidance regarding the apportionment treatment of GILTI income. Read More

New Jersey Tax Court Rejects Alternative Apportionment Formula
Posted on 1 Feb 2019 by Eversheds Sutherland LLP

The New Jersey Tax Court rejected the Division of Taxation’s application of a five-factor alternative apportionment formula as invalid rulemaking under New Jersey’s Administrative Procedures Act (APA). The Tax Court previously determined that an application... Read More

Indiana Supreme Court Cites Business Purpose Requirement in Holding RV Dealership Liable for Uncollected Sales Tax
Posted on 31 Jan 2019 by Eversheds Sutherland LLP

On December 5, 2018, the Indiana Supreme Court in a 3-2 split decision held that an RV dealership was liable for uncollected sales tax on RV sales even though it delivered the RVs to buyers at out-of-state locations. The RV dealership’s protocol for... Read More

Massachusetts ATB Finds that Indiana Utility Receipts Tax Not a Deductible Transaction Tax for Massachusetts Corporate Excise Tax
Posted on 30 Jan 2019 by Eversheds Sutherland LLP

The Massachusetts Appellate Tax Board disallowed a deduction for Indiana utility receipts tax (URT) paid by a natural gas distribution operator with operations in Indiana. The deduction for the URT was disallowed, for purposes of computing Massachusetts... Read More

It’s Not the Eggnog – New Jersey Proposes to Specially Allocate GILTI Based on GDP
Posted on 24 Dec 2018 by Eversheds Sutherland LLP

On December 21, the New Jersey Division of Taxation released Technical Bulletin TB-85, which addresses how the Division will expect taxpayers to calculate the amount of so-called global intangible low-taxed income (GILTI) and foreign derived intangible... Read More

California Court of Appeal Affirms that Transactions Involving Out-of-State Title Transfer Are Subject to Local Use Tax, Not Local Sales Tax
Posted on 19 Dec 2018 by Eversheds Sutherland LLP

The California Court of Appeal affirmed a trial court decision finding that transactions involving an Internet retailer headquartered in Brisbane, California, were subject to local use tax, rather than local sales tax, because title in the transactions... Read More

Videocast: State tax considerations of IRC § 965
Posted on 28 Aug 2018 by Eversheds Sutherland LLP

In this Bottom Line videocast , Eversheds Sutherland attorneys Aaron Payne and Todd Betor discuss the state tax consequences and considerations of IRC § 965. This videocast includes: A federal income tax overview of IRC § 965 SALT considerations... Read More

Top New Jersey Tax Changes in the 2018 Budget Deal
Posted on 6 Jul 2018 by Eversheds Sutherland LLP

In a last-minute deal to avert a government shutdown, New Jersey Governor Phil Murphy and the New Jersey Legislature cobbled together a budget with numerous amendments to New Jersey’s tax law. View the full legal alert. Read More

New Jersey Legislature Passes Corporate Tax Increases, Still Negotiating with Governor
Posted on 28 Jun 2018 by Eversheds Sutherland LLP

In the midst of a budget showdown between New Jersey’s Legislature and Governor Murphy, on June 25, 2018, the Legislature passed a replacement bill that seeks to raise revenue with a temporary Corporation Business Tax “surtax” on corporations meeting... Read More

State Tax Reform Roundtables
Posted on 22 Jun 2018 by Eversheds Sutherland LLP

The Tax Executives Institute’s (TEI) State and Local Tax Committee is holding a series of  State Tax Reform Roundtables  to enable SALT professionals to stay abreast of state tax developments associated with the  Tax Cuts and Jobs Act , to engage with... Read More