Shaking things up in state and local tax
Shaking things up in state and local tax
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The U.S. Supreme Court recently ruled in Expressions Hair Design v. Schneiderman that a New York statute that prohibits identifying a surcharge to customers for credit card payments regulates speech and is therefore subject to heightened scrutiny. The court remanded the case to the U.S. Court of Appeals for the Second Circuit to determine whether |
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A state or locality in need of revenue, or possibly seeking a narrow policy goal, may enact a statute or ordinance imposing a tax that targets a specific company and applies to no other taxpayer. View this article, which:
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By Chris Lutz and Andrew Appleby
In Georgia Letter Ruling SUT-2016-24, the Georgia Department of Revenue ruled that sales of software equipment delivered to a Georgia assembly facility on an out-of-state customer’s behalf were subject to Georgia sales and use tax. In the ruling, the taxpayer sold technology solutions, which were comprised of licenses of…
By Chelsea Marmor and Open Weaver Banks
The Appellate Court of Illinois reversed the Circuit Court’s $29.1 million Chicago Hotel Accommodations Tax (CHAT) award for Chicago holding that Defendant’s online facilitation and service fees were not subject to CHAT. CHAT applies to the “gross rental or leasing charge,” which was not defined during the years…
Judges Panel announced!
Eversheds Sutherland is delighted to participate in a full-day program (May 3, 2017) on Managing State and Local Tax Controversies during TEI’s 2017 Audits & Appeals Seminar. Moderated by Professor Richard Pomp, our lunch session will feature the following state tax judges:
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By Eric Tresh and Liz Cha
On April 10, 2017, a Tennessee Chancery Court ordered that the Tennessee Department of Revenue is temporarily prohibited from enforcing a regulation that requires out-of-state retailers making annual sales in excess of $500,000 to collect and remit sales tax. The Order arises out of a dispute between the Plaintiffs…
Eversheds Sutherland SALT releases the fifth edition of the “SALT Scoreboard,” a quarterly publication that tracks significant state tax litigation and controversy developments and tallies the results of taxpayer wins and losses across the country. Our quarterly publication features Eversheds Sutherland’s observations regarding important state tax decisions and will identify trends by issue, state and…
By Chris Lutz and Charlie Kearns
On February 10, 2017, the US Court of Appeals for the Sixth Circuit held in Wayside Church v. Van Buren County, 847 F.3d 812 (U.S. 6th Cir. 2017) that the Tax Injunction Act (TIA) and the principle of comity barred federal courts from hearing the taxpayers’ arguments…
By Nicole Boutros and Scott Wright
A New York State Division of Tax Appeals administrative law judge (ALJ) determined that a telecommunications provider’s electricity purchases were not exempt from sales tax as sales for resale. In so doing, the ALJ rejected the taxpayer’s assertion that it resold electricity by incorporating it into its telecommunications services…
Earlier this week, the Multistate Tax Commission held its 2017 March Committee Meetings. Eversheds Sutherland Attorneys were on the scene for all committee meetings. Several interesting and enlightening items were discussed. This alert highlights key developments from the meeting, including:
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