Read our February 2018 posts on stateandlocaltax.com 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.
- SALT Pet of the Month: Jinx
Meet Jinx, the two-year-old American Shorthair Tortoiseshell Calico kitty, submitted through our SALT Shaker App. This sweet girl and her brother, Cider, were adopted from Homeward Bound, a Portland, Oregon rescue.
- How Will Georgia Conform to Federal Tax Reform? Annual Legislation Introduced
The Georgia Legislature has introduced its annual Internal Revenue Code (IRC) conformity bill—HB 821. Georgia conformity is typically updated annually to apply for the most recent tax year. In light of the recently enacted federal tax reform, this year’s conformity bill will receive particular attention because of what tax reform provisions Georgia chooses to adopt and not to adopt.
- Missing Proof, Protest Denied: Indiana Finds Throwback Proper Where Manufacturer Fails to Substantiate Taxability
The Indiana Department of State Revenue issued a Letter of Finding denying a taxpayer’s protest of throwback sales because the taxpayer failed to substantiate being subject to tax in multiple jurisdictions.
- Detroit City Blues: Michigan Court of Appeals Holds Law Firm’s Services Excluded from Sales Factor Numerator
The Michigan Court of Appeals held that sales of a Detroit attorney’s services can be included in the sales factor numerator for the Detroit income tax only if the client received the services in Detroit.
- ACMA Challenges Ohio’s Software and Network Nexus Provisions
The American Catalog Manufacturers Association (ACMA) filed an action for a declaratory judgment in Ohio state court asserting that the new Ohio statutory definition of substantial nexus, which was expanded to include remote sellers by adopting “software” and “network” nexus provisions, violates the Commerce Clause, the Due Process Clause and the Internet Tax Freedom Act (ITFA).
- Videocast: SALT Scoreboard – 2017 Year in Review
The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this videocast, Charles C. Capouet and Jessica N. Allen share 2017 year-end observations, including taxpayers’ performances in corporate income tax and sales and use tax cases and the Pennsylvania Supreme Court’s decision in Nextel. Stay tuned for upcoming 2018 editions of the Eversheds Sutherland SALT Scoreboard!