Noteworthy Cases
Sutherland SALT Shaker: Octobter 2014 Digest
Click here to read our October 2014 posts on stateandlocaltax.com or read each article by clicking on the title. To read our commentary on the latest state and local tax developments as they are published, be sure to download the Sutherland SALT Shaker mobile app.
…
Sutherland’s SALT Shaker Mobile App Just Got SALTier
…
Access Denied: Pennsylvania Rules Company Not Entitled to Its Own Tax Records
By Ted Friedman and Pilar Mata
The Pennsylvania Office of Open Records (OOR) determined that the City of Philadelphia Department of Revenue (City) was not required to provide use and occupancy tax forms and documentation in the City’s possession relating to alleged unpaid use and occupancy taxes in response to a company’s request under Pennsylvania’s…
Join Us for the Sutherland Tax Roundtable Silicon Valley
Sutherland’s Tax Team will host the Sutherland Tax Roundtable Silicon Valley on Thursday, October 9 at the Four Seasons Hotel Silicon Valley in Palo Alto, California. The roundtable will take an in-depth look at significant state and local tax issues and developments impacting the technology sector, including:
- Tax Considerations of a Global Workforce
- Employment tax
…
Sutherland SALT Shaker: September 2014 Digest
Click here to read our September 2014 posts on stateandlocaltax.com or read each article by clicking on the title. A printable PDF is also available here. To read our commentary on the latest state and local tax developments as they are published, be sure to download the Sutherland SALT Shaker mobile app.
…
Cha-Ching! Minnesota Supreme Court Holds Semi-Custom Software Subject to Sales Tax
By Derek Takehara and Andrew Appleby
The Minnesota Supreme Court upheld the Minnesota Department of Revenue’s imposition of sales tax on a software company’s sale of partially customized software because the taxpayer failed to separately state customization charges on customer invoices. The taxpayer licensed software that analyzed information on retailers’ cash registers. The taxpayer always…
Cloud-Based Services Not Subject to Georgia Sales and Use Tax
By Jessica Kerner and Pilar Mata
The Georgia Department of Revenue determined that a company’s cloud-based applications and related services are not subject to Georgia sales and use tax. The company maintains and operates hardware and software on servers located outside of Georgia that it uses to support its customers’ telecommunications equipment, including voice, video…
California Taxpayer Entitled to Attorney Fees after Successful Commerce Clause Challenge
By Zachary Atkins & Prentiss Willson
A California Court of Appeal held that a taxpayer who brought a successful facial challenge against a state taxing scheme met all of the requirements for an award of attorney fees and that the trial court abused its discretion by failing to award the fees. The taxpayer, an individual,…
Sutherland SALT Shaker: August 2014 Digest
Click here to read our August 2014 posts or read each article by clicking on the title. A printable PDF is also available here. To read our commentary on the latest state and local tax developments as they are published, be sure to download the Sutherland SALT Shaker mobile app.
…



