We invite you to read all of our articles from May 2013 here on our website, or read each article by clicking on the title. If you prefer, you may also view a printable PDF version.
Meet Tessa, the cuddly Shih Tzu of Sutherland SALT’s Tim Gustafson and his wife, Emily. Twelve-year-old Tessa has lived quite an exciting life. After whisking her (and Tim’s wife, to whom Tessa belonged) away from Bakersfield, California, Tim smuggled the pup – ironically – into Amsterdam and transported her to the southernmost part of the Kingdom
By Zachary Atkins and Prentiss Willson
A Texas administrative law judge ruled that a taxpayer was not entitled to make an alternative three-factor apportionment election under Article IV of the Multistate Tax Compact (Compact) for Texas franchise tax purposes. The Texas Tax Code requires taxpayers to use a single gross receipts factor to apportion taxable
By Shane Lord and Andrew Appleby
The California Superior Court ruled that certain special purpose entities (SPEs) owned by Harley-Davidson, Inc. had nexus in California. The taxpayer formed the SPEs as securitization subsidiaries, which the court held were subject to California income taxation because the SPEs: (1) were “financial corporations” under California law; and (2)
The Streamlined Sales Tax Governing Board, as well as its State and Local Advisory Council and Business Advisory Council, assembled in Minneapolis this week to discuss a number of policy matters related to Streamlined Sales and Use Tax Agreement. The overarching theme, however, was the continued viability of the Agreement in light of the Marketplace
By Douglas Mo
The California Court of Appeal ruled that the County of Los Angeles illegally assessed the possessory interest of the lessee of a building owned by the California State Teachers’ Retirement System. The possessory interest was valued pursuant to a special statute that only applied to property owned by a state public retirement
By Sahang-Hee Hahn and Pilar Mata
The California Supreme Court held that taxpayers may file a class action lawsuit to claim a refund of local telephone user taxes (TUT) paid to the City of Long Beach. The taxpayer class alleged that the City unlawfully collected the TUT on services that were determined to be nontaxable
Sutherland SALT was proud to be a sponsor of the City Year Greater Philadelphia’s 2013 Idealist of the Year Tribute Dinner. As tutors and mentors, City Year Greater Philadelphia corps members provide critically needed services to some of Philadelphia’s most underserved children and youth.
Sutherland client Comcast is a National Partner to City Year.
By David Pope and Jack Trachtenberg
The New York State Department of Taxation and Finance has determined that a financial services firm is not subject to the New York State sales and use tax because the product being sold by the taxpayer constitutes a single, integrated, nontaxable service. The taxpayer provides its clients with investment
Sutherland SALT’s Angela Cross (left), Jonathan Feldman (center) and Shane Lord (right) smile for the camera at the Berkshire Hathaway Shareholders Meeting.
