The signs that fall has arrived are everywhere: kids are back in school, Starbucks is promoting its pumpkin spice latte, and third quarter estimated taxes have been paid. Even though this weekend marks the official start of fall, some of us are still scrolling through pictures from our summer adventures. 

Associate Todd Betor and his wife, Michelle, spent part of the summer honeymooning in France. Before finding their inner Francophile, Todd and Michelle kicked off their trip with their friends’ wedding in London and idyllic Surrey. One of their trip highlights was biking throughout Ile de Ré, a small island off France’s western coast, where they stopped at coastal oyster shacks on their way to the beach. From there, Todd and Michelle rounded out their European honeymoon with stays in Bordeaux, Saint-Tropez, and Paris. Maybe Todd still has some French wine he could share with his colleagues.

Partner Todd Lard spent his summer vacation on a photo safari in Rwanda. After going on an African safari a few years ago, Todd and his partner, Brian, were inspired to visit another part of the continent. Rwanda is one of the few places in the world to see mountain gorillas in the wild and is devoting a lot of resources to protecting the wildlife. Todd remarked that the Rwandans were also some of the friendliest people he’s met on his travels. The highlight of the trip? Spending time with the gorillas in the wild, where Todd and Brian saw the oldest silverback in the park and a one-day-old baby gorilla. Todd was so inspired by his experience that he donated to Gorilla Doctors, an organization that provides medical care to the mountain gorillas. A true traveler, Todd is already looking ahead to a spring trip to Japan and a Canadian adventure to see the polar bears.

We hope the tale of two Todds inspires you to think about more than taxes.

September 26, 2108

TEI Chicago Chapter

State Tax – Indirect and Direct

Eversheds Sutherland is a proud sponsor of the Chicago chapter of TEI’s September 26, 2018 program on indirect and direct state tax. Join us for this engaging, day-long program. Registration information can be found here.

Eversheds Sutherland SALT lawyers are presenting on several panels including:

We hope to see you in Chicago!


From global tax planning to off-road driving adventures in the wilds of Pennsylvania – these women in tax rock!  Counterclockwise from the driver, Carol Wuerffel of Ameren, Chanel Frazier of BlackRock, Sharon Heck of Intel and our very own Eversheds Sutherland SALT partner, Maria Todorova.

The US Supreme Court recently overruled the long-standing “physical presence rule” that barred states from imposing sales tax collection requirements on certain out-of-state sellers. However, in South Dakota v. Wayfair, Inc., the Court did not clearly state a new standard to replace the physical presence rule. States are responding to the decision in different ways. This Bottom Line videocast, Eversheds Sutherland attorneys Todd Lard and Jessica Eisenmenger discuss:

  • the US Supreme Court’s decision in Wayfair
  • the ambiguity of the new nexus standard
  • three approaches to nexus that states are taking in the wake of the Wayfair decision

The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this Bottom Line videocast, Eversheds Sutherland attorneys Charles C. Capouet and Justin B. Stone discuss the results from the first two quarters of 2018, including:

  • how taxpayers have fared in litigation in the first two quarters of 2018 compared to 2016 and 2017;
  • three of the main cases from the second quarter of 2018: South Dakota v. Wayfair, Inc., Health Net, Inc. v. Oregon Department of Revenue, and Matter of XO Communications Services, LLC; and
  • the recent Cook County Circuit Court decision, Labell v. City of Chicago, which upheld Chicago’s amusement tax on streaming services.

Read our August 2018 posts on or read each article by clicking on the title. For the latest coverage and commentary on state and local tax developments delivered directly to your phone, download the latest version of the Eversheds Sutherland SALT Shaker app.


  • Videocast: State tax considerations of IRC § 965
    In this Bottom Line videocast, Eversheds Sutherland attorneys Aaron Payne and Todd Betor discuss the state tax consequences and considerations of IRC § 965. This videocast includes:

    • A federal income tax overview of IRC § 965
    • SALT considerations of IRC § 965
    • Specific state responses
  • Videocast: Indirect tax compliance in the global digital economy
    In this video, Eversheds Sutherland (US) Partner Maria Todorova and Eversheds Sutherland (International) Partner Giles Salmond discuss:

    • Why taxpayers need to be aware of the global indirect tax landscape
    • Impact of the Wayfair decision on indirect taxes
    • Why indirect taxes are important if you supply digitized services


Send us your news for the next issue of SALT Society, which features events in the lives of state and local tax practitioners. Please share pictures from your vacation, a favorite hobby, a new baby, wedding news or a house move!

Eversheds Sutherland’s SALT team was pleased to sponsor the Council on State Taxation (COST) Regional Meeting (Mid-Atlantic) at the lovely Capital One facility in McLean, VA on August, 29, 2018.

Panel highlights included:


  • Jeff Friedman and Liz Cha presenting on  State Tax Cases and Issues to Watch
  • Michele Borens presenting on Sales Taxation in the Post-Wayfair World and Modernizing State Sales Tax Systems after Wayfair 
  • Todd Lard presenting on the State Tax Policy Update: 2018 & Beyond – including Certain Federal Legislation
  • Michele Borens and Justin Stone presenting on the Latest Developments in Approaches to Alternative Apportionment

All of the presentations were well-received and we enjoyed catching up with our friends at COST. We are looking forward to upcoming COST presentations in Atlanta and Seattle later in 2018 as well as the national conference.


Meet Teyo, a mixed breed, part Boxer and part American bulldog owned by Karen Galdamez, Director of National and International Meetings at the Council On State Taxation (COST). Teyo has always exceeded his owners’ expectations. Karen recounts that when she and her family adopted Teyo at just 10 weeks old, the staff at Operation Paws for Homes (OPH) said that Teyo would be around 30 to 40 pounds. Teyo currently weighs 104 pounds, which has earned him the nickname, “Big Boy,” a moniker he answers to.

True to his nickname, Teyo loves to eat just about anything, but his favorite food is chicken and rice soup followed by ice cream as a close second. He’s also very crafty about getting treats. If he wants a dog treat, he sits in front of the cabinet where his food is stored, but if he wants a human treat, Teyo will park himself in front of the oven.

Teyo communicates his feelings in other ways, too. When Karen was packing for a recent trip, Teyo threw her already packed sweaters on the floor when she wasn’t looking. She later discovered he’d also chewed several buttons off her sweaters, as well. Teyo’s favorite way to communicate with his family is to snuggle. He doesn’t let his size deter him from being a lap dog, even with Karen’s niece. When he’s not snuggling, Teyo loves exploring the park. Teyo is currently undergoing chemotherapy for lymphoma cancer, and his vet feels that, because Teyo is so young and strong, he’s a great candidate for his cancer to go into remission.


We’re sending Teyo and his family our warmest wishes for a speedy recovery!

In this Bottom Line videocast, Eversheds Sutherland attorneys Aaron Payne and Todd Betor discuss the state tax consequences and considerations of IRC § 965. This videocast includes:

  • A federal income tax overview of IRC § 965
  • SALT considerations of IRC § 965
  • Specific state responses


In this article in the Journal of Multistate Taxation and Incentives, Charlie Kearns and Dennis Jansen provide an overview of those recent state and local tax legislative developments affecting cryptocurrency, including attempts to protect miners or holders from excessive taxation and incent them to “locate” in a jurisdiction, which may offer some insight into future trends in state taxation of these transactions.

View the full article.