September 2013

By Zachary Atkins and Douglas Mo

The California Supreme Court held that the State Board of Equalization (SBOE) violated the state’s Administrative Procedures Act (APA) when it promulgated Cal. Code Regs., tit. 18, § 474 (Rule 474). Rule 474, a specialized property tax rule relating to the assessment of petroleum refineries, creates a rebuttable presumption

By Kathryn Pittman and Andrew Appleby

A Washington Superior Court held that using leased specialized railroad cars to transport products in Washington did not rise to the level of “substantial nexus.” The taxpayer, a California company, sold food products into the state by transferring its products into specially leased railroad cars that traveled to Washington.

Skip and Zack 1.pngMeet Skip, the five-month-old Welsh Terrier of Sutherland State and Local Tax Associate Zack Atkins and his fiancé, Emily. Skip hails from a small country town in western Tennessee, but he is quickly becoming an Atlantan. Don’t let his small size fool you; Skip thinks he is the king of the Piedmont Dog Park. He

By Mary Alexander and Andrew Appleby

The Indiana Department of Revenue disallowed a taxpayer’s deduction for interest expenses accrued to a subsidiary because the Department considered the loan a sham. Unless eligible for an exemption under Ind. Code § 6-3-2-20(c), a taxpayer that is subject to Indiana’s adjusted gross income tax is required to add

By Madison Barnett and Timothy Gustafson

In a case involving the exclusion of captive insurance companies from combined reporting groups, the Indiana Tax Court held that a captive must be physically present in Indiana to be “subject to” the insurance premiums tax and therefore exempt from the corporate income tax. The Tax Court initially

The Sutherland SALT team invites you to join us November 7-9 in San Jose for the California Tax Policy Conference (CTPC), California’s premier state tax event. We are pleased to be a Diamond Sponsor of the conference, which provides a unique venue for state tax professionals to pursue continuing education while enjoying significant opportunities to network with government

By David Pope and Timothy Gustafson

The Virginia Tax Commissioner determined that an out-of-state manufacturer was subject to use tax on “local marketing group” fees charged to its customers because the true object of the transaction was the sale of tangible personal property. The taxpayer manufactured heating, ventilating and air conditioning (HVAC) systems for sale