Tax Law

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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

Washington Court of Appeals Finds Lowe’s Ineligible for Bad Debt Deduction
Posted on 12 Oct 2018 by Eversheds Sutherland LLP

The Washington Court of Appeals upheld the denial of sales tax and B&O tax refund claims filed by Lowe’s Home Centers, LLC based on the bad debt deduction.  Lowe’s, a home improvement retail store with locations in Washington, entered into private... Read More

A Dirty Outcome: Wisconsin Appellate Court Holds Laundry Services Taxable
Posted on 12 Oct 2018 by Eversheds Sutherland LLP

On July 17, 2018, the Wisconsin Court of Appeals held that a taxpayer’s services qualified as taxable “laundry services” and were subject to Wisconsin sales tax.  The taxpayer entered into service agreements with clients and provided them contract cleaning... Read More

Sales of Prepaid Authorization Numbers for Wireless Services Subject to Alabama Sales Tax
Posted on 12 Oct 2018 by Eversheds Sutherland LLP

Reversing a judgment of the circuit court, the Alabama Court of Civil Appeals held that sales of prepaid authorization numbers that allow purchasers to access wireless services on cellular telephones are subject to the state’s sales tax. The court reasoned... Read More