On December 1, 2020, the Tennessee Department of Revenue announced that the filing and threshold requirements for marketplace facilitators and sellers established in Senate Bill No. 2932 – effective October 1, 2020 – do not apply for purposes of the business tax or franchise and excise tax. Rather, the bill’s nexus requirements apply to only
TEI New York Chapter 57th Annual Tax Symposium
On December 9, Eversheds Sutherland SALT lawyers will present a “SALT Survival Guide” as part of the TEI New York Chapter’s 57th Annual Tax Symposium, held virtually this year.
Presentation topics include:
- Jeff Friedman and Nikki Dobay – Issues that will be addressed by state legislatures and courts in 2021 (presentation materials
Washington considers digital advertising tax
Washington lawmakers may soon begin debate on a digital advertising tax, prompted by a draft copy of a yet-to-be-filed bill. Washington currently applies its business and occupation tax to digital advertising services under the service and other activities classification (1.5%). This bill would instead subject digital advertising services to the business and occupation tax
D.C. Council Passes False Claims Act Expansion to Tax Matters on First Reading
During the November 17th D.C. Council meetings, the Council marked-up the False Claims Amendment Act of 2020 and passed it on first reading by an 8-5 vote. The bill now moves to second – and final – reading as soon as December 1st. If passed, the bill would expand the D.C. False
Legal Alert: Oregon DOR CAT rulemaking in full swing
With fall rulemaking underway, the Oregon Department of Revenue (DOR) has issued several amendments to, and new regulations related to, Oregon’s Corporate Activity Tax (CAT).
Read our full Legal Alert here.
D.C.’s Proposed False Claims Act Expansion Threatens Taxpayers Once Again
In a rapidly escalating matter of concern to all District business taxpayers, the D.C. Council again will consider B23-35, the D.C. False Claims Amendment Act of 2020, which would expand the D.C. False Claims Act to tax matters above specified thresholds. The Council will review the committee mark-up tomorrow, November 17th. First reading would
Legal Alert: State and local tax ballot measures
Voters headed to the polls (or mailboxes) this Election Day not only to choose the next president of the United States but also to make decisions on a range of significant tax issues across the country.
Although voters in California and the Portland-Metro area struck down significant business tax increases and the voters of Illinois
California 2020 Ballot Measures – Latest Results
Voters in California headed to the polls (or mailboxes) this Election Day not only to choose the next president of the United States but also to make decisions on a range of tax policy questions. From removing property tax protections for commercial properties to imposing new and increased business gross receipts taxes in San Francisco,
Oregon Ballot Measure Results: Here’s Which Portland Metro Area Ballot Measures Passed
Two significant tax ballot measures were on the ballot for voters in the Portland area this Election Day. Here’s a look at what measures passed and which ones failed.
Failed. The Portland Metro Council Measure 26-218 proposed authorizing a payroll tax on employers for workers in the metropolitan Portland areas to fund transit improvements and
Maryland’s Proposed Digital Advertising Tax (HB 732) – Insights and Analysis
Ongoing insights and analysis regarding Maryland’s proposed digital ad tax bill
The Latest
- Maryland lawmakers are expected to revive a pair of failed controversial tax expansion proposals shortly after the scheduled start of the next legislative session on January 13, 2021.
- On May 7, Governor Larry Hogan vetoed H.B. 732, which proposed a first