In just the first few months of the 2022 tax year, we have already seen several states introduce legislation that would decrease corporate and individual income tax rates. Idaho became the first state to pass such legislation this year, on February 4. The Eversheds Sutherland SALT team expects other states to follow and will provide
Booked! Montana Supreme Court finds resort services fee decision is here to stay
The Supreme Court of Montana affirmed a lower court’s determination that a taxpayer was liable for accommodations sales tax on its resort service fees, but did not owe accommodations sales tax for forfeited guest deposits or lodging facilities use tax on its resort service fees. The taxpayer, Boyne USA, Inc. owns and operates Big Sky
Perspectives on a UK online retail sales tax proposal
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay welcomes back SALT Partner Charlie Kearns for a lively conversation with Partner Ben Jones, head of the firm’s London Tax Group.
Ben provides an update on a recent UK proposal, in which the UK is seeking feedback
Maryland releases digital advertising tax payment form
After a long wait, the Maryland Comptroller of the Treasury recently released Maryland Form 600D, Declaration of Estimated Digital Advertising Gross Revenues Tax. The Maryland Digital Advertising Tax went into effect on January 1, 2022. Taxpayers subject to the tax are required under Maryland law to make estimated payments. The first one is due
Tennessee Department of Revenue rules platform is software, implementation and content fees taxable
The Tennessee Department of Revenue ruled recently that an information technology company’s platform product was subject to Tennessee sales and use tax. The platform was used to support a decision-making process.
The platform was hosted on Taxpayer or third-party servers, and users accessed the platform from their employer’s electronic software system. The platform was highly
Let’s talk Louisiana: Updates from the Pelican State
In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes back fellow SALT Partner Charlie Kearns for a conversation with Luke Morris, Deputy Secretary of the Louisiana Department of Revenue. Together, they discuss Louisiana’s local tax administration situation, including the 2021 efforts at the ballot
Breaking news: Federal court dismisses legal challenge to Maryland digital advertising tax
On March 4, 2022, the United States District Court for the District of Maryland partially dismissed a challenge to the Maryland Digital Advertising Gross Revenues Tax.
- The plaintiffs asserted that the Tax violates the Internet Tax Freedom Act and the Commerce and Due Process Clauses of the United States Constitution.
- The federal court held that
Idaho Governor Little signs rate reductions and income tax rebate bill into law
On February 4, Idaho Governor Little signed into law HB 436, which will decrease individual and corporate income tax rates. HB 436 was passed and signed into law in just over 20 days after being introduced. Specifically, the legislation lowers the corporate income tax rate from 6.5% to 6% and consolidates the personal income
Washington governor delays start of the state’s new long-term care program
On January 27, Washington Governor Inslee signed Washington HB 1732 and HB 1733 into law, which would delay the start of the long-term care program known as the Washington Cares Fund, just one day after the bills passed in the Washington legislature.
As signed, HB 1732 delays the implementation of the program by 18 months.
Off to the races: The 2022 state legislative sessions begin
In this episode of the SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes fellow SALT Partner Charlie Kearns. Together, they dive into the tax bills coming out of the states as the legislative sessions begin. Charlie and Nikki focus on the trends and proposals that have caught