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The Nebraska Department of Revenue (“Department”) issued guidance explaining that Nebraska Advantage Act (“Act”) project-holders may not have to repay incentives if they cannot meet their project obligations due to COVID-19. The Act provides incentives to businesses that commit to certain levels of employment and investment as part of an expansion project in Nebraska. The…

On April 28, 2020, the Multistate Tax Commission (MTC), as part of its 2020 Spring Committee Meetings, held its Strategic Planning Committee Meeting by teleconference. Over the prior week, the MTC also held meetings of its Executive, Uniformity, Nexus, and Audit Committees.

The Eversheds Sutherland SALT group attended the Strategic Planning Committee Meeting.…

With the majority of the nation facing limitations on business travel and mandatory stay-at-home orders, states and localities are beginning to issue guidance on the impact that COVID-19 disruptions will have on withholding obligations for multistate employers. Some states have responded to COVID-19 telework requirements in a variety of ways:

  • New Jersey and Mississippi have

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New York State and City taxpayers should be aware that, at least publicly, State and City administrative bodies have taken different approaches regarding the applicability of Executive Orders tolling statutes of limitations.

Almost one month ago, New York Governor Andrew Cuomo issued Executive Order No. 202.8, which referenced a directive of the Chief Judge…

Effective April 1, 2020, the Cook County Department of Revenue is no longer applying its amusement tax to sales of paid television to non-residential customers, such as bars and hotels. The amusement tax ordinance never expressly applied to paid television. Rather, in 2007, the Department issued Amusement Ruling #1, which purported to include paid…

Given the dramatic limitations on business travel and mandatory work-from home policies caused by COVID-19 concerns, multistate employers should evaluate how these disruptions impact their state and local tax obligations related to employment. Following is a brief summary of the state and local employment tax issues that multistate employers may need to address during the…

On March 30, 2020, the California Court of Appeal overruled the city of Oakland’s demurrer regarding the validity of its waste management franchise fees on the grounds the plaintiffs sufficiently alleged that the fees were taxes. The city entered into waste management contracts with two companies. In turn, the companies agreed to pay the franchise…

After nearly a decade of stalled litigation in Illinois state court, the U.S. Court of Appeals for the Seventh Circuit permitted a group of taxpayers to proceed in federal court with their U.S. constitutional challenge to property tax assessments, over Tax Injunction Act and comity objections by Cook County. While the district court held that…

The Supreme Court of Idaho upheld the lower court’s judgment that the Idaho Reimbursement Incentive Act (“IRIA”) does not violate the separation of powers provisions of the Idaho Constitution because the IRIA does not delegate lawmaking powers to an administrative body and the IRIA does not limit judicial review. An administrative agency created under the…

COVID-19 is impacting many aspects of everyday business, and state taxes are not immune. The Eversheds Sutherland State and Local Tax team has put together the following list of considerations that businesses may want to keep in mind from a state and local tax perspective as the Coronavirus crisis continues to play out.

State Tax …