October 2022

This week, Eversheds Sutherland Partners Jeff Friedman, Charlie Kearns and Dan Schlueter will present on a variety of tax topics during the 2022 Broadband Tax Institute Annual Conference in Palm Beach, FL.

Topics will include:

  • October 31 − Litigation Trends in State Taxation – Jeff Friedman
  • October 31 − State Tax Policy − Charlie Kearns

Meet Rose of Pinot Noir, a.k.a. Rosie! Rosie makes her home in the Pacific Northwest with Partner Nikki Dobay and her husband, Per. Rosie leapt into their lives and hearts in April, and gets her name as an homage to her older sister Grapes, who passed away earlier this year. Rosie was born two

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: Eversheds Sutherland attorneys Nikki Dobay and Cat Baron have been working on a project to create a new, multistate form. Which form is it?

E-mail your

On October 6, 2022, the Supreme Court of Mississippi held that digital images are not subject to sales tax as tangible personal property or specified digital products. The taxpayer was a digital wedding photographer that sold wedding photography services to customers and then transferred the digital images to the customers via DVDs or flash drives.

The Iowa Department of Revenue proposed amendments to its sales and use tax regulations regarding digital-based services implementing 2018 legislation imposing sales tax on a variety of new, digital-based services. The Department essentially adopted its prior non-binding guidance regarding which services are taxable, including storage of tangible or electronic files, information services, video game services

Next week, Eversheds Sutherland is pleased to sponsor the Tax Executives Institute (TEI) 77th Annual Conference in Scottsdale, AZ from October 23-26, 2022. Registration and event information can be found here.

Members of the Eversheds Sutherland SALT team will present on the following topics:

  • October 24 − Around the States – Everything You Need

The Maryland Court of Special Appeals affirmed the tax court’s decision that a Macy’s captive insurance company is exempt from Maryland corporate income taxes on interest payments received from a Macy’s affiliate. Maryland imposes a premium receipts tax on unauthorized insurance companies, which includes the taxpayer captive insurer in this case. The taxpayer captive insurer

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: In what recent case did the Ohio Court of Common Pleas hold the City of Cleveland’s municipal income tax on remote workers unconstitutional on an “as