On September 29, 2022, the New York State Division of Tax Appeals determined that services involving the creation of customer engagement reports based on email tracking and email template usage data are nontaxable information services—particularly when use of software is only incidental to the performance of such services. The taxpayer sold “customer engagement services” to
Virginia Circuit Court determines sales of software and equipment exempt from sales tax
In an opinion published on September 9, 2022, the Circuit Court of the City of Richmond held that a telecommunications equipment company was entitled to a sales tax refund on its sales of software, equipment, and related services sold to a telecommunications company.
Under Virginia law, software delivered electronically via the Internet is exempt from
29th Annual Paul J. Hartman State & Local Tax Forum
Eversheds Sutherland is a proud gold sponsor of the 29th Annual Paul J. Hartman State & Local Tax Forum, which will be held this week from October 19-21 in Nashville, TN. Registration and event information can be found here.
Members of the Eversheds Sutherland SALT team will present on the following topics:
- October 19
Mississippi Committee recommends sales and use tax exclusion for software and related services used as a business input
The Taxation of Remote and Internet-Based Computer Software Products and Services Study Committee (the “Committee”) was empaneled by the Mississippi Legislature to examine and develop recommendations regarding the taxation of remote and internet-based computer software products and services following the Mississippi Department of Revenue’s (“DOR”) proposal in September 2021 to update its regulations. The proposed
Part I: Alleviating burdens – call for a multistate Power of Attorney
In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys Nikki Dobay and Cat Baron provide an overview of a project they have been working on for some time – a universal, multistate Power of Attorney (POA). Cat and Nikki have been working with various interested parties on the business
side and
SALT trivia – October 12, 2022
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 Associates Chelsea Marmor and Jeremy Gove recently began a new podcast series highlighting tax regimes in all 50 states (plus DC). Which state did
Legal Alert: Florida District Court of Appeals hears oral arguments in addback dispute
On October 11, 2022, the Florida District Court of Appeals, First District held oral arguments on State Farm Mutual Automobile Insurance Company v. Florida Department of Revenue, a case relating to the “add back” to Florida taxable income of interest earned on state and local bonds, for purposes of calculating Florida corporate income tax.
State income taxation of nonresident equity-based compensation
The increase in people who work remotely means some financial planners may need to reassess clients’ income sources to avoid a tax surprise.
In his article for Journal of Financial Planning, Eversheds Sutherland Senior Counsel Eric Coffill examines key issues related to the state income taxation of nonresident equity-based compensation and how to avoid
Electronic Transactions Association (ETA) Payments Compliance Conference
On October 13, Eversheds Sutherland Partners Michele Borens and Maria Todorova will present a tax session during ETA’s inaugural Payments Compliance Conference, an event designed for payments, legal, regulatory and compliance professionals. The program will unpack the latest regulatory orders, enforcement actions, and court rulings.
Michele and Maria’s tax session will cover what payments companies
A bridge too far: Ohio Court of Common Pleas finds convenience rule unconstitutional
On September 26, 2022, the Ohio Court of Common Pleas in Morsy v. Dumas, held that Cleveland’s municipal income tax on remote workers was unconstitutional on an “as applied” basis. The taxpayer lived in Pennsylvania and was employed by a company located in Cleveland, Ohio.
Prior to the COVID-19 pandemic, Morsy would stay in