Tax Law

Recent Posts

All-or-Nothing: Minnesota Supreme Court Rules Taxpayer Not Entitled To Exemption for Online Computer Data Retrieval Equipment
Posted on 14 Oct 2019 by Eversheds Sutherland LLP

The Minnesota Supreme Court held that a taxpayer that sold data technology services was not eligible for Minnesota’s sales tax exemption for computer equipment used in online data retrieval systems because the underlying information was “not equally accessible... 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

Minnesota Tax Court Clarifies R&D Credit Calculation in Identical Cases
Posted on 18 Oct 2018 by Eversheds Sutherland LLP

In two cases, the Minnesota Tax Court clarified the extent to which the Minnesota research and development (R&D) credit is calculated based on the Internal Revenue Code’s defined terms. Minnesota law incorporates the Internal Revenue Code’s definition... Read More

Minnesota Tax Court Declares Separately Stating Tax a Winner in Tobacco Tax Dispute
Posted on 2 Oct 2018 by Eversheds Sutherland LLP

The Minnesota Tax Court held that  a tobacco distributor was entitled to a refund of Minnesota tobacco tax that it paid on federal excise tax (FET) that was passed through by the tobacco manufacturer, but only if the FET was separately stated on the manufacturer... Read More

Minnesota Supreme Court Upholds Commissioner’s Use of Alternative Apportionment for Financial Institution
Posted on 26 Jul 2018 by Eversheds Sutherland LLP

The Minnesota Supreme Court held that the state’s standard apportionment method did not fairly reflect the taxpayer’s net income allocable to the state, reversing the Tax Court’s ruling. The taxpayer, a national financial institution, transferred its... Read More