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In a personal income tax residency decision that involves a fair amount of schadenfreude, the District of Columbia Court of Appeals affirmed a criminal tax evasion conviction of a District domiciliary and denied a motion to suppress documents obtained through extensive summonses issued by the Office of Tax and Revenue.

For background, the taxpayer filed

On September 9, California AB 1402 was enrolled and presented to Governor Newsom for his signature. The legislation requires marketplace facilitators to register, collect, and remit specified fees administered under the Fee Collection Procedures Law that are imposed upon the retail sale of tangible personal property in the state. Specifically, the legislation requires marketplace facilitators

Oregon Governor Kate Brown recently signed Senate Bill 164 (SB 164), which provides a fiscal-year filing option for Oregon Corporate Activity Tax (CAT) taxpayers who use a fiscal tax year rather than a calendar year for federal tax purposes. SB 164 provides that for a fiscal tax year ending during 2021, taxpayers will be required

In this episode of the SALT Shaker Podcast policy series, Eversheds Sutherland attorneys Michele Borens and Samantha Trencs join Partner Nikki Dobay to discuss all things marketplace. They discuss recent marketplace legislation, other developments and state guidance (or lack thereof) and associated compliance challenges.

The Eversheds Sutherland State and Local Tax team has been engaged

A three-judge panel of California’s Office of Tax Appeals (“OTA”) issued a precedential decision ruling that taxpayers remained domiciled in and residents of California at the time they sold their aviation business despite renting an apartment in Nevada prior to purchasing a home in the same area.

At the time of the sale, the taxpayers

Just days before Oregon’s legislature is set to adjourn, SB 164, the Corporate Activity Tax (CAT) “technical corrections” bill, cleared its final hurdle in the Oregon legislature and will now be sent to the Governor for signature. Specifically, on June 24, SB 164 passed the House of Representatives by a unanimous vote of those in

On June 8, the Oregon Senate passed SB 164, which is the 2021 Corporate Activity Tax (CAT) “technical corrections” bill. SB 164 has moved to the House, where it has been referred to the House Revenue Committee. To become law—which is expected—SB 164 will be required to pass out of the House Revenue Committee and

On May 7, three amendments were posted to Oregon SB 164, which as introduced made only minor changes to a specific exclusion for certain receipts of vehicle dealers from the Oregon Corporate Activity Tax (CAT). The amendments, if incorporated into the bill, would provide clarification to insurance companies regarding Oregon’s “in lieu of” provision

On May 3, the Kansas Legislature overrode Governor Kelly’s veto of SB 50.  As a result, marketplace facilitators will now be required to collect sales and use tax beginning July 1, 2021 if they exceed a $100,000 nexus threshold.  The legislation also requires marketplace facilitators to collect 911 fees beginning April 1, 2022. Please