Read our July 2018 posts on stateandlocaltax.com or read each article by clicking on the title. For the latest coverage and commentary on state and local tax developments delivered directly to your phone, download the latest version of the Eversheds Sutherland SALT Shaker app.
- SALT Pets of the Month: Gunter and Ingrid
Meet Gunter and Ingrid, the dog duo belonging to Eversheds Sutherland SALT Associate Dennis Jansen and his partner, Michael.
- Minnesota Supreme Court Upholds Commissioner’s Use of Alternative Apportionment for Financial Institution
The Minnesota Supreme Court held that the state’s standard apportionment method did not fairly reflect the taxpayer’s net income allocable to the state, reversing the Tax Court’s ruling.
- Top New Jersey Tax Changes in the 2018 Budget Deal
In a last-minute deal to avert a government shutdown, New Jersey Governor Phil Murphy and the New Jersey Legislature cobbled together a budget with numerous amendments to New Jersey’s tax law.
- North Carolina Supreme Court Decides in Favor of Taxpayer in Trust Nexus Dispute
The North Carolina Supreme Court recently held that the presence in the state of a trust’s beneficiary is not sufficient to establish income tax nexus for the trust.
- House Judiciary Committee Considers Ramifications of Wayfair Decision
On Tuesday, June 24, the Judiciary Committee of the US House of Representatives held a hearing on “Examining the Wayfair decision and its Ramifications for Consumers and Small Businesses.”
- Eversheds Sutherland SALT Scoreboard Publication–Second Quarter 2018
This is the tenth edition of the Eversheds Sutherland SALT Scoreboard, and the second edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This edition of the SALT Scoreboard includes a discussion of the United States Supreme Court’s decision in South Dakota v. Wayfair, Inc., insights regarding Chicago’s taxation of streaming video, and a spotlight on New York cases.
- We at the SALT Shaker are serious about our mission to shake things up in state and local tax, which is why we are launching SALT Society. In addition to tracking legislation, analyzing cases and previewing upcoming presentations, we want to share the happenings that impact the lives of state and local tax practitioners.The SALT Society will allow us to not only celebrate your pets, but also to celebrate you! Please share with us pictures from your personal events such as a vacation, a favorite hobby, a new baby, wedding news or a house move. We plan to share our important happenings as well. Kicking things off are photos of Jeff Friedman’s summer trip to Cuba with his daughter and Maria Todorova’s adventures with her family in Alaska.