Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: A trial court in what state recently ruled that a capital loss carryback generated by a water’s-edge group member can be used to offset a gain generated by a different member for purposes of the state’s business profits tax?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the first response to today’s question is a $25 UBER Eats gift card. This week’s answer will be included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: In Maryland, a bill was recently introduced that would impose a 2 cent per ounce tax on what kind of beverage?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the first response to today’s question is a $25 UBER Eats gift card. This week’s answer will be included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: A lawmaker in which state recently proposed a bill that would provide a tax credit in exchange for donations towards a monument to honor basketball star Caitlin Clark and her college coach, Lisa Bluder?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the first response to today’s question is a $25 UBER Eats gift card. This week’s answer will be included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

Meet Senator Claude, our February SALT Pet of the Month! Due to his gentlemanly disposition and active political engagement, he was inaugurated as a Senator upon his adoption. He responds to both “Senator” and “Claude,” though his paw-rent Alla Raykin, counsel in our Atlanta office, calls him Claude.

Claude is 7 years old and was adopted from a rescue that found him in rural North Georgia. He enjoys hiking, swimming and going on runs with Alla, even accompanying her for a few 5Ks last year!

His preferred snacks are cabbage and broccoli; in exchange for these, he will give a high five or perform a dance for whoever gives him a treat. Despite his senatorial duties, Claude believes his job is to protect everyone and loves running errands where he can greet people at the store or coffee shop.

We are ecstatic about having such a cuddly and kind senator representing our SALT family. Welcome, Senator Claude!

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: In a recent budget proposal, the governor of which midwestern state proposed doubling the tax rate on sports betting wagers from 20% to 40%?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the first response to today’s question is a $25 UBER Eats gift card. This week’s answer will be included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

Midway through 2024, and without any notice, the California Franchise Tax Board (FTB) pulled all Technical Advice Memorandums from its website. Overnight, decades of responses by the FTB’s Legal Division to FTB staff requests regarding the interpretation of existing tax law or the application of existing tax law to a specific set of facts literally disappeared.

In this installment of “A Pinch of SALT” published in Tax Notes State, Eversheds Sutherland Partners Tim Gustafson and Jeff Friedman discuss this disappearance and raise questions about the future of the FTB’s informal administrative guidance.

Read the full article here.

Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!

We will award prizes for the smartest (and fastest) participants.

This week’s question: In which state was a bill introduced on February 3, 2025, to impose a surcharge on publicly traded companies that pay their executives significantly more than their regular workers?

E-mail your response to SALTonline@eversheds-sutherland.com.

The prize for the first response to today’s question is a $25 UBER Eats gift card. This week’s answer will be included in our SALT Shaker Weekly Digest, distributed on Saturday. Be sure to check back then!

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 its parent provided administrative and laboratory services from outside the state. The taxpayer filed a refund claim for the CAT paid on the gross receipts from the administrative and laboratory services. Under R.C. 5751.033(I), services are sitused to Ohio if the purchaser receives the benefit in Ohio. The taxpayer argued that the administrative and laboratory services should be sitused to the location where the services were performed. Under Ohio Admin. Code 5703-29-17(C)(28), healthcare services provided within and without the state may be reasonably allocated. 

In affirming the Board of Tax Appeals, the court held that while the taxpayer’s laboratory and administrative services were healthcare service, the services were ancillary to and supportive of the dialysis services provided entirely in Ohio and therefore must also be sitused to Ohio. 

Total Renal Care, Inc. v. Harris, Slip Op. No. 2024-Ohio-5685 (Ohio Dec. 9, 2024).