Eversheds Sutherland has filed an amicus curiae brief on behalf of the 550 members of the Council On State Taxation (COST) on the important issue of whether imposition of certain local special taxes in California requires a two-thirds vote by the California electorate, or a simple majority. City of Fresno v. Fresno Building Healthy Communities
Legal Alert
Eversheds Sutherland files amicus curiae brief on behalf of COST in San Francisco Prop C (June 2018) case
Eversheds Sutherland has filed an amicus curiae brief on behalf of the 550 members of the Council On State Taxation (COST) on the important issue of whether imposition of certain local taxes is required to be passed by a two-thirds vote by the California electorate, or a simple majority. Howard Jarvis Taxpayers Association, et al.
Pennsylvania Commonwealth Court Upholds DOR’s “benefits-received” Standard for Sourcing of Service Receipts
The Pennsylvania Commonwealth Court issued its much-anticipated decision on July 24 in Synthes USA HQ Inc. v. Commonwealth of Pennsylvania.
- The Court upheld the Department of Revenue’s position that under the State’s pre-2014 costs-of-performance (COP) statute, service providers were required to apportion their receipts based on where customers received the benefit of the services, rather
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DC Council Considers Advertising and Personal Information Sales Taxes
The D.C. Council is considering a new sales tax on advertising services, including digital advertising services, and personal information.
- On July 6th, the D.C. Council released the Committee Print of the Fiscal Year 2021 Budget Support Act of 2020, which includes a sales tax expansion to those services beginning October 1, 2020 at the reduced
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Georgia General Assembly Adjourns with New Tax Legislation
Friday, June 26, 2020 was “Sine Die” or the 40th and final legislative day of the 2019–2020 legislative session at the Georgia General Assembly.
- The legislative session was suspended since March 13, 2020 but resumed earlier this month for the remaining 11 days of the legislative session.
- In the last days of the legislative session,
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California State Board of Equalization Does Not Issue Guidance on Property Tax Disaster Relief for COVID-19
In a 3-2 split vote, the California State Board of Equalization (BOE) voted against issuing formal guidance to county assessors regarding mid-year re-assessments due to declines in value caused by the COVID-19 pandemic.
- Similar to a number of other states, California law provides valuation relief for property tax purposes due to calamities, emergencies, and disasters.
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Pennsylvania Attorney General Criticized For Not Representing Department of Revenue
Oral argument was held June 11 in the highly unusual case of Synthes USA HQ Inc. v. Commonwealth of Pennsylvania.
- The Attorney General faced skeptical questioning from the Commonwealth Court, with one judge suggesting that the Attorney General was “defeating,” rather than representing, the interests of the Department of Revenue.
- Synthes involves the question of
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Mississippi Supreme Court Doubles Down Denying Deference to DOR Regulation
The Mississippi Supreme Court held that a state chancery court erred in deferring to the Mississippi Department of Revenue and Mississippi Gaming Commission’s regulatory interpretation of a Mississippi tax statute governing the computation of the state gaming license fee. However, the court agreed with the chancery court that costs of prizes from casino rewards program…
Louisiana Legislature passes Marketplace Collection Bill
On May 28, 2020, the Louisiana Legislature passed S.B. 138, which, if signed by the Governor, will require marketplace facilitators to collect and remit state and local sales and use taxes if they exceed an economic nexus threshold of $100,000 in sales or 200 transactions in the state in the current or previous calendar year.…
Social distancing: When states decouple from the federal CARES Act
The CARES Act provides for special federal tax treatment for “coronavirus-related distributions” from most types of tax-qualified retirement plans and IRAs. The distribution must be made between January 1, 2020 and December 31, 2020 to an individual diagnosed with the virus, caring for a spouse or dependent diagnosed with the virus, or experiencing adverse financial…