An employee’s state of residency, and in some cases the city and/or county of residency, may significantly affect their employer’s withholding tax obligations. Given the expected increase in permanent remote work, residency complications may exacerbate an employer’s state withholding compliance burdens.

In this SALT@Work column for the November/December issue of Journal of Multistate Taxation and

There are several federal statutes that limit state and local taxation, including the Internet Tax Freedom Act and Public Law 86-272. Ever since the U.S. Supreme Court handed down its decision in Murphy v. National Collegiate Athletic Association, there have been calls to apply the “anti-commandeering doctrine” to invalidate or limit these federal laws.

Earlier this month, Maryland State Senators Miller and Ferguson introduced Senate Bill 2, which would tax Maryland digital advertising service gross revenues at up to a 10% rate. Earlier today, the Department of Legislative Services issued the Fiscal and Policy Note for the proposal, which estimates up to $250 million of revenue in the

Lard, Todd.jpgWe are pleased to announce that Todd A. Lard will rejoin Sutherland’s Washington, DC office on March 4 as a partner in our State and Local Tax (SALT) Practice. For the past five years, Todd Lard worked at the Council On State Taxation (COST), most recently as its vice president and general counsel. Prior to joining