Tax Law

Recent Posts

Stand by Your Claim: Georgia Court Rules Sellers have Standing to Challenge Georgia Refund Claim Denial for Erroneously Collected Sales Tax
Posted on 13 Oct 2020 by Eversheds Sutherland LLP

The Georgia Court of Appeals held that a group of telecommunications dealers that were AT&T subsidiaries (collectively “AT&T”) had standing to challenge the Georgia Department of Revenue’s (“DOR”) denial of sales tax refund claims.  Effective... Read More

Colorado Backs Up Backup: DOR Concludes Backup Service Non-Taxable Sale of Computer Software
Posted on 6 Oct 2020 by Eversheds Sutherland LLP

The Colorado Department of Revenue has determined that an information technology provider’s sale of its backup service, which allowed its customers to back up business applications, files, and systems, and also included the delivery of computer servers... Read More

No Double Dipping: Nebraska Supreme Court Upholds Sales Tax On Telecom. Construction Company’s Purchases of Materials and Sales of Construction Services Using Materials
Posted on 1 Sep 2020 by Eversheds Sutherland LLP

The Nebraska Supreme Court held that a telecommunications construction company was liable for sales taxes on both its purchases of construction materials to build telecommunications infrastructure and for its subsequent sales of services installing and... Read More

Principally Engaged: New York Looks to 50% of Gross Receipts for Determining Filing Status
Posted on 14 May 2020 by Eversheds Sutherland LLP

The New York Department of Taxation and Finance recently published an advisory opinion stating that a taxpayer’s New York corporate income tax filing status should be determined by “what activity [a taxpayer] is principally engaged in” and by whether... Read More

Oregon Tax Court Holds E911 Tax on VoIP Provider Does Not Violate U.S. Constitution
Posted on 20 Mar 2020 by Eversheds Sutherland LLP

On March 2, 2020, the Oregon Tax Court held that the application of the state’s E911 Tax to a provider of interconnected VoIP services (“Taxpayer”) did not violate the Due Process and Commerce Clauses of the U.S. Constitution. The E911 Tax is imposed... Read More

Pay to watch play: Florida DOR concludes that video game streaming site subscriptions are subject to Florida communications services tax
Posted on 6 Mar 2020 by Eversheds Sutherland LLP

The Florida Department of Revenue issued a Technical Assistance Advisement concluding that an internet-based streaming video subscription service is subject to Florida’s communication services tax. The Taxpayer maintains a website where viewers can watch... 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

Pennsylvania Rules Satellite Television Provider Must Source Receipts, Property Based on Subscriber Location
Posted on 12 Oct 2018 by Eversheds Sutherland LLP

The Pennsylvania Board of Finance and Revenue recently published a decision regarding the sourcing of receipts and property of a satellite television provider.  The Board held that the taxpayer’s receipts from sales of satellite television services were... Read More

South Carolina Administrative Law Court Rules Prepaid Unlimited Cell Phone Service Taxable
Posted on 8 Oct 2018 by Eversheds Sutherland LLP

The South Carolina Administrative Law Court ruled that the taxpayer was required to collect sales tax on its retail sales of prepaid cellular telephone service.  The taxpayer argued that its sales did not constitute “prepaid wireless calling arrangements... Read More

Missouri Court of Appeals Affirms Tracfone Wireless Subject to City of Springfield’s License Tax
Posted on 17 Aug 2018 by Eversheds Sutherland LLP

The Missouri Court of Appeals affirmed a lower court’s finding that Tracfone Wireless was a “home service provider” under the Mobile Telecommunications Sourcing Act and owed the City of Springfield unpaid gross receipts license taxes. Tracfone argued... Read More

Oregon Imposes 911 Tax on Out-of-State Retailer with No Physical Presence
Posted on 22 May 2018 by Eversheds Sutherland LLP

The Oregon Tax Court held that the state was not constitutionally prohibited from imposing its statewide 911 tax on an out-of-state VOIP service provider with no physical presence in the state. The court held that the 911 tax was not a sales or use tax... Read More