Tax Law

Recent Posts

Ohio Increases Use Tax Assessment Upon Re-Audit
Posted on 13 May 2020 by Eversheds Sutherland LLP

The Ohio Board of Tax Appeals upheld the Tax Commissioner’s disallowance of the “bulk credit” upon a second audit of the same transactions. During an initial audit, the taxpayer had provided purchases throughout the country, and the auditor estimated... Read More

South Carolina Gets SaaS-y, Taxes Software Subscription Services
Posted on 3 Feb 2020 by Eversheds Sutherland LLP

In a recent private letter ruling, the South Carolina Department of Revenue held that software subscription services are tangible personal property subject to sales and use taxes. A software company that provides a cloud-based business management and... Read More

You’re No Don Draper: Online Advertising Company Fails to Qualify for Advertising Services Tax Exemption
Posted on 11 Feb 2019 by Eversheds Sutherland LLP

On January 9, 2019, the South Dakota Supreme Court upheld the denial of South Dakota’s advertising services use tax exemption to a Sioux Falls-based company (Company) that designs and maintains websites that allow individuals and car dealerships to advertise... 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

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

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

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

No Use for Useless Stances
Posted on 9 May 2013 by Christopher Bergin

... This week the Senate passed something called the " Marketplace Fairness Act " [of 2013] that would basically let states force sellers who do not have a physical presence in the taxing state collect sales tax, and thereby get around all... Read More

Maximizing Ohio's Sales/Use Tax Exemptions
Posted on 5 Oct 2011 by Steven A. Dimengo and Richard B. Fry III

Ohio's sales/use tax rate on purchases of taxable property and services can be quite significant, ranging from 5.75% to 7.75% . Are you taking advantage of the following broad exemptions? Leased employees provided for an indefinite period under... Read More

First Amendment Violation. Really?
Posted on 29 Oct 2010 by David Brunori

The federal judge's ruling on October 25 that the North Carolina Department of Revenue cannot force to disclose customer information on the grounds that the state's request violates the First Amendment is incredible. For the uninformed... Read More