This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2021. 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 third quarter of 2021 now!
On November 2, Eversheds Sutherland Partners Nikki Dobay and Breen Schiller will support a webinar series for the Tax Executives Institute (TEI) Chicago Chapter. Their presentation will review recent Illinois cases and provide a legislative overview/outlook.
Partners Nikki Dobay and Breen Schiller will also join Partner Charlie Kearns in presenting webinars for the Michigan Tax Conference from the Michigan Association of CPAs. Topics include:
Eversheds Sutherland is also sponsoring the California Tax Policy Conference, which will be held this week in San Diego, CA. Virtual attendance is offered, and registration and event information can be found here. Associate Annie Rothschild will co-present Office of Tax Appeals: Looking Back and Looking Ahead on November 4.
Finally, members of the Eversheds Sutherland SALT team will present at the Bank & Capital Markets Tax Institute in Orlando, FL. Virtual attendance is offered, and registration and event information can be found here. Eversheds Sutherland attorneys Ted Friedman, Michael Hilkin and Laurin McDonald will co-present a SALT workshop, providing an overview of the latest in state tax policy and controversy impacting the financial services industry. The session will include a review of leading state tax cases, audit issues and other current developments.
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove is joined by Partner Jeff Friedman to discuss how Congress’s preemption of state tax laws is not commandeering. Jeremy and Jeff discuss Jeff’s recent article on the topic published in Tax Notes State, co-authored by Associate Alla Raykin, and how the federal laws governing state taxation are constitutional, despite arguments to the contrary. 
Jeff and Jeremy also cover the history of the anti-commandeering doctrine, and how it is inapplicable to noteworthy federal laws in state tax, such as the Internet Tax Freedom Act and Public Law 86-272. They wrap up their discussion with Jeremy asking Jeff – is apple cider overrated or underrated?
Questions or comments? Email SALTonline@eversheds-sutherland.com.
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The Louisiana Department of Revenue (the Department) issued Revenue Information Bulletin No. 21-029 (the Bulletin), inviting corporate income taxpayers to resolve intercompany transfer pricing issues via the Louisiana Transfer Pricing Managed Audit Program (the Program) beginning on November 1, 2021. The purpose of the Program is to “create an efficient and expedited resolution for corporate tax audits” involving transfer pricing issues and provide “certainty and uniformity to taxpayers on the resolution of transfer pricing issues for open audit periods and a defined period of future tax years.” Requests for approval to participate in the Program must be received by the Department on or before April 30, 2022.
Read the full Legal Alert here.
To celebrate October, our featured Pets of the Month are an adorable trio – meet 11-year-old Bella, 10-year-old Coco and 8-year-old Mia!
These three Chihuahua/Dachshund ladies belong to the family of Fahad Mithavayani, one of our newest SALT associates in the New York office. Bella and Coco were rescues, while Mia made her way into the family thanks to a fateful trip to the pet store.
Named after three classic leading ladies– Belle from Beauty and the Beast, designer Coco Chanel and Princess Mia from the Princess Diaries – it’s only fitting that they enjoy the life of luxury. When they aren’t cuddling with their family or enjoying drives to McDonald’s for ice cream, they like to “dance” around the house or snuggle up for a movie night.
Their favorite snacks vary – from filet mignon, to baked cheddar biscuits and beef jerky. However, their love for attention and stretching out on a comfy sofa reigns supreme.
Join us in warmly welcoming Bella, Coco and Mia as our October Pets of the Month!
Bella
Coco
Mia
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: Which city recently filed a class action complaint against two streaming video providers?
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.
Answers will be posted on Saturdays in our SALT Shaker Weekly Digest. Be sure to check back then!
The California Department of Tax and Fee Administration (CDTFA) revised its revised Publication 109, Internet Sales to add information relating to local sales taxes. Updated Publication 109 clarifies that online retailers are required to allocate sales among local jurisdictions, either directly or through a “countywide pool.” California generally imposes a 7.25% sales tax (with 1% being local and 0.25% being local transportation fund). How internet transactions are allocated depend on a several factors, detailed in the CDTFA’s guide on local and district taxes. These factors include whether the sales are fulfilled from California storage locations, whether the sales are fulfilled by a marketplace seller or facilitator, or if the sales are completed through a related person on the Internet.
Members of the Eversheds Sutherland SALT team continue to be active in presenting on dynamic, hot topics in state and local tax around the country.
This week, Eversheds Sutherland is pleased to sponsor the Tax Executives Institute (TEI) 76th Annual Conference in Orlando, FL. This year’s conference will be a hybrid event, offering both in-person and virtual attendance options. Registration and event information can be found here.
Members of the Eversheds Sutherland SALT team will present on the following topics:
In addition, Eversheds Sutherland attorneys Jeff Friedman, Douglas Mo and Eric Tresh will present at the Broadband Tax Institute (BTI) Annual Conference in Dana Point, CA, covering tax issues and developments that affect the cable and telecommunications industry. Registration and event information can be found here.
Eversheds Sutherland is also sponsoring the 28th Annual Paul J. Hartman State & Local Tax Forum, which will be held this week in Nashville, TN. Registration and event information can be found here.
Members of the Eversheds Sutherland SALT team will present on the following topics:
The Mississippi Department of Revenue recently proposed a rule expanding the state’s sales tax to cloud computing.
The proposed amendments to the provisions regarding taxable computer equipment and services define “cloud computing” as “the delivery of computing resources, including software applications, development tools, storage, and servers over the Internet.” The term “cloud computing” includes the software as a service model (“SaaS”), platform as a service model (“PaaS”), infrastructure as a service model (“IaaS”), and similar service models.
The definitions of SaaS, PaaS, and IaaS, in the proposed rule are as follows:
In its filing notice, the Department states that the rule is intended to “clarify the tax treatment of computer software sales and services when delivered through cloud computing.” However, the rules go beyond a mere clarification of the state’s existing treatment of SaaS and instead change the state’s tax position on these services. Accordingly, the amendments remove a provision in the current regulation that states: “software maintained on a server located outside the state and accessible for use only via the Internet is not taxable.” Miss. Admin. Code 35.IV.5.06(300).
The proposed rule does not contain an effective date, and it is unclear whether the Department will seek to apply it retroactively.
In this episode of the SALT Shaker Podcast policy series, host and Eversheds Sutherland Partner Nikki Dobay is joined again by Meredith Beeson, Director of State Government Affairs with the Global Business Alliance (formerly known as the Organization for International Investment) in Washington, DC.
During this conversation, they discuss state tax haven provisions, which seemed to be a dying policy. With Colorado’s recent passage of tax haven legislation earlier this year, however, Nikki and Meredith talk about the history and why these provisions are of concern to the Global Business Alliance as well as the tax policy reasons these provisions should be rejected.
They wrap up with Nikki’s surprise nontax question – are you a “Vegas person”?
The Eversheds Sutherland State and Local Tax team has been engaged in state tax policy work for years, tracking tax legislation, helping clients gauge the impact of various proposals, drafting talking points and rewriting legislation. This series, which is focused on state and local tax policy issues, is hosted by Partner Nikki Dobay, who has an extensive background in tax policy.
Questions or comments? Email SALTonline@eversheds-sutherland.com.
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