The Oregon Supreme Court held that an administrative rule involving property tax valuation methods that was duly promulgated by the Department of Revenue pursuant to statute is controlling authority insofar as the rule does not conflict with constitutional or statutory law. Oregon Administrative Rule 150-308-0690 incorporates the Western States Association of Tax Administrators (WSATA) Handbook
SALT Scoreboard – Second Quarter 2025
This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results.
This edition includes developments in investment tax credit limitations, the exhaustion of administrative remedies, and cloud service taxation. We also spotlight a couple of recent
Ohio Supreme Court finds management fees are taxable
On June 18, 2025, in a 5-2 decision, the Ohio Supreme Court held that reimbursements received by Aramark under “management-fee” contracts were not excluded from “gross receipts” as amounts received or acquired by an agent in excess of a commission, fee, or other remuneration.
Aramark is a food services, hospitality, facility services, and uniform services
SALT Scoreboard – First Quarter 2025
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results.
This edition includes discussions of the taxability of private line services and content delivery networks, as well as a spotlight on combined reporting decisions.
Pennsylvania Commonwealth Court holds “non-voice” private line services subject to gross receipts tax
On January 29, 2025, the Commonwealth Court of Pennsylvania held that a telecommunications company’s “non-voice” private line services were subject to the state’s gross receipts tax (GRT). The taxpayer described its services as offering “a dedicated, uninterrupted communications channel” by which their customers could “securely … and continuously transport voice, video and/or data as packets
Washington Board of Tax Appeals agrees content delivery network services are subject to retailing B&O tax and retail sales tax
A content delivery network (CDN) services provider appealed the Department’s assessment of retail sales tax in which the Department determined that the taxpayer’s CDN services were “digital automated services” subject to the retailing B&O tax and retail sales tax. The taxpayer disagreed, noting that its CDN is a “backbone” component of the internet that its
Voter approval required: Michigan Supreme Court invalidates franchise fee
The Michigan Supreme Court held that a franchise fee imposed by the City of East Lansing and charged to customers by the Lansing Board of Water and Light (LBWL) violated Michigan’s constitution because the fee constituted a new local tax that was imposed without voter approval.
Under an agreement with the City, LBWL collected franchise
SALT Scoreboard – Fourth Quarter 2024
This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results.
View our Eversheds Sutherland SALT Scoreboard results from the fourth quarter of 2024 now!
Out-of-state administrative services sourced to Ohio for Commercial Activity Tax purposes
The Supreme Court of Ohio held that gross receipts from a taxpayer’s services performed out-of-state had situs with Ohio for purposes of the state’s commercial activity tax (CAT) because the benefit of the services was received in Ohio. The taxpayer provided dialysis services to patients in Ohio. To support the dialysis business, the taxpayer and
Ohio Board of Tax Appeals holds motor vehicle sales sourced outside of Ohio for CAT
The Ohio Board of Tax Appeals held that automobile dealers were not subject to the Ohio Commercial Activity Tax (CAT) on their sales of motor vehicles because the purchase, receipt, and delivery of the vehicles took place entirely outside of Ohio. The Department of Taxation assessed the dealers, which were located in West Virginia, for