SALT Scoreboard

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This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2026. For more than a decade, we have tallied the results of what we deem to be the significant taxpayer wins and losses and analyzed those results.

This edition includes discussion of Public Law 86-272 and intercompany transfers, as well as a spotlight…

On February 26, join Eversheds Sutherland attorneys Charles Capouet and Periklis Fokaidis for a comprehensive review of the long‑standing SALT Scoreboard publication and the most significant state tax decisions from across all of 2025, with a particular focus on Q3 and Q4 developments.

In addition to recapping the year’s key case opinions, Charles and Periklis…

This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2025. For an entire decade, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results.

This edition includes discussion of exemption certificates and domicile, as well as a spotlight on Washington cases.

Dive …

This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results.

This edition includes developments in state and local False Claims Acts, corporate income tax apportionment, and manufacturing exemptions. We also spotlight a couple of recent…

This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results.

This edition includes developments in investment tax credit limitations, the exhaustion of administrative remedies, and cloud service taxation. We also spotlight a couple of recent…

This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results.

This edition includes discussions of the taxability of private line services and content delivery networks, as well as a spotlight on combined reporting decisions.

Dive …