Tax Law

Recent Posts

Hearing Held on Controversial California Corporate Tax Disclosure Bill
Posted on 13 Aug 2020 by Eversheds Sutherland LLP

On Aug. 11, the California Assembly Appropriations Committee held a hearing on S.B. 972 , a controversial bill that authorizes the disclosure of otherwise confidential taxpayer information. S.B. 972 requires the Franchise Tax Board (FTB) to compile... Read More

Pennsylvania Freight Broker May Deduct Passed-Through Delivery Fees from Local Gross Receipts
Posted on 17 Sep 2019 by Eversheds Sutherland LLP

The court held that the taxpayer, a freight broker, could deduct freight and delivery charges, which it received from its customers and remitted to third-party delivery providers, from gross receipts before calculating a city’s business privilege tax... Read More

Arizona DOR Rules Custom Video Production Not Subject to Retail TPT
Posted on 21 Mar 2019 by Eversheds Sutherland LLP

The Arizona Department of Revenue ruled that custom video production, marketing and graphic design services are not subject to Transaction Privilege Tax (TPT). The retail classification of the TPT is imposed on the gross receipts from the business of... Read More

Tangled Up in Internal Consistency: Minnesota Legend Drug Tax Held Constitutional
Posted on 5 Nov 2018 by Eversheds Sutherland LLP

The Minnesota Supreme Court held that the state’s gross receipts tax on prescription drugs did not violate the Due Process or Commerce Clauses when applied to transactions between out-of-state pharmacies and in-state customers, reversing the Minnesota... 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

New Mexico Court of Appeals Upholds Tax Treatment of Franchise Trademark Royalties
Posted on 28 Sep 2018 by Eversheds Sutherland LLP

The New Mexico Court of Appeals upheld the imposition of gross receipts tax on certain trademark-related royalty fees received by an out-of-state corporation pursuant to its franchise agreements with New Mexico businesses. The court examined whether,... Read More

Pennsylvania Court Finds Wholesaler of Electricity Subject to Gross Receipts Tax
Posted on 18 Apr 2018 by Eversheds Sutherland LLP

The Commonwealth Court of Pennsylvania affirmed a decision by the Board of Finance and Revenue that found American Electric Power Service Corporation (“Taxpayer”) was subject to Pennsylvania’s gross receipts tax as a wholesale seller of electricity. The... Read More