Beth Freeman is a member of Sutherland's Tax Practice Group focusing her practice in the area of state and local tax.
Beth participated in Sutherland's Summer Associate Program in 2008 and served as a judicial intern for the Honorable Marilyn Skoglund of the Vermont Supreme Court. She also has extensive corporate management experience in client development, sales support, technology and customer service in the software and communication industries.
Recent Publications and Speaking Engagements
· Co-author, "Colorado's End Run-Clever, Coercive, and Unconstitutional," A Pinch of SALT, State Tax Notes (April 5, 2010)
· Author, "Who's Guarding the Gate? Credit-Rating Agency Liability as 'Control Person' in the Subprime Credit Crisis," 33 Vermont Law Review 585 (Spring 2009)
· Author, "'Without Admitting or Denying' - and Then What?" FSI Voice (December 28, 2008)
· Speaker, "Principles for State Taxation of Cloud Computing Services," NCSL Meeting of the Task Force on State and Local Taxation of Communications and Electronic Commerce (December 8, 2011)
· Speaker, TEI: Detroit Chapter Meeting (November 18, 2011)
· Speaker, "Federal Limits on State Taxation," Chicago Tax Club Annual Fall Seminar (October 26-27, 2011)
· Speaker, "Digital Goods," Wireless Tax Group Meeting (September 21-22, 2011)
News
"Cloud Computing Emerges as a Tax Conundrum as States Seek to Squeeze 'New Paradigm' Into Old Ways of Thinking"
December 9, 2011
Legal Alerts
Legal Alert: MTC Meeting Summary: Uniformity Proposals Progress; UDITPA/Compact Amendments and Model Sales and Use Tax Notice and Reporting on Hold
May 14, 2012
Legal Alert: Transfer Pricing Assessment Invalidated by DC ALJ
May 2, 2012
Legal Alert: Where's the "Beef"? Sublicensing Qualifies for Virginia Addback Exception
April 18, 2012
Legal Alert: Colorado's Use Tax Reporting Regime Declared Unconstitutional
April 3, 2012
Legal Alert: Single Sales Factor Election May Create Exposure to Large Corporate Understatement Penalty in California
March 28, 2012
Legal Alert: South Carolina Court Places Dual Burden on Department of Revenue in Alternative Apportionment Cases
March 22, 2012
Legal Alert: U.S. Court of Appeals Holds New Jersey's Retroactive Escheatment of Gift Card Abandoned Funds Unconstitutional and its Priority Rules Preempted by Federal Law
January 18, 2012
Legal Alert: Be Ready to Pounce on a Texas Margins Tax Challenge
August 26, 2011
Legal Alert: Tax Injunction Act Does Not Bar a Levy Imposed on a Single Entity
August 9, 2011
Legal Alert: New Jersey Supreme Court Holds Throwout Rule Is Facially Constitutional, But Unconstitutionally Applied
August 8, 2011
Legal Alert: Applying Costs of Performance to Apportion Service Income: Massachusetts and Oregon Courts Reach Differing Conclusions
July 8, 2011
Legal Alert: No Sale! MTC Proposes to Limit Receipts Included in the Sales Factor
May 5, 2011
Legal Alert: BATSA Up: Congress Once Again Considers Nexus Legislation
April 22, 2011
Legal Alert: Shades of Gray: District of Columbia Combined Reporting Unveiled
April 14, 2011
Legal Alert: The Multistate Tax Commission Takes Action on Proposal to Tax Pass-Through Entities Owned by Affiliates Not Subject to Corporate Income Tax
March 11, 2011
Legal Alert: The Multistate Tax Commission Considers Changes to Its Model Financial Institution Apportionment Rule
March 3, 2011
Legal Alert: Love is in the Air in New Jersey... at least for the Retailers
February 10, 2011
Legal Alert: Drama in New Jersey: Retailers Breathe a Temporary(?) Sigh of Relief
February 1, 2011
Legal Alert: Federal Court Grants Preliminary Injunction Against Colorado's Reporting Regime
January 27, 2011
Legal Alert: North Carolina Court Strikes Down 25% Penalty for Failure to File Combined Return
January 24, 2011
Legal Alert: California's Proposed Budget Includes Significant Tax Changes
January 21, 2011
Legal Alert: Georgia Special Council on Tax Reform and Fairness Releases Report: Proposes Broader Consumption Taxes and the Elimination of Tax Credits in Lieu of Lower Income Tax Rates
January 10, 2011
Legal Alert: Sandy Springs Restructures Its Business and Occupation Tax
December 22, 2010
Legal Alert: Maryland Tax Court Conflates Tax Principles; Rules Holding Companies Taxable
November 15, 2010
Legal Alert: Litigation Challenging New York's Controversial Nexus Statute Continues
November 8, 2010
Legal Alert: North Carolina's Audit Practice Violates the First Amendment
October 27, 2010
Legal Alert: Taxpayer's Addback Exception Upheld
September 13, 2010
Legal Alert: New Jersey Extends Time for Unclaimed Property Data Collection
August 31, 2010
Legal Alert: DC Launches Tax Amnesty Program Today
August 2, 2010
Legal Alert: New York and New Jersey Propose Significant Unclaimed Property Amendments
July 7, 2010
Legal Alert: Federal Framework for Digital Taxation Introduced - Don't (Unfairly) Tax My Download
July 1, 2010
Legal Alert: ACLU Sues North Carolina Over Its Sales/Use Tax Audit Practice
June 28, 2010
Legal Alert: U.S. Supreme Court Raises the Bar For State Tax Cases in Federal Court
June 4, 2010
Legal Alert: House Judiciary Committee Holds Hearing on State Taxation and the Role of Congress in Developing Apportionment Standards
May 7, 2010
Legal Alert: Tennessee Add-Back Assessments - Taxpayers May Need to Act Soon to Preserve Appeal Rights
January 19, 2010
Publications
April 2012 SALT Shaker Newsletter
April 2012
February 2012 SALT Shaker Newsletter
February 2012
November 2011 SALT Shaker Newsletter
November 2011
September 2011 SALT Shaker Newsletter
September 2011
September 2011 Golden State Edition SALT Shaker Newsletter
September 2011
August 2011 SALT Shaker Newsletter
August 2011
June/July 2011 SALT Shaker Newsletter
June/July 2011
May 2011 SALT Shaker Newsletter
May 2011
A Pinch of SALT: Taxing the Virtual World... And Beyond
May 2, 2011 Reprinted with permission State Tax Notes
April 2011 SALT Shaker Newsletter
April 2011
March 2011 SALT Shaker
March 2011
February 2011 SALT Shaker Newsletter
February 2011
January 2011 SALT Shaker Newsletter
January 2011
December 2010 SALT Shaker Newsletter
December 2010
November 2010 SALT Shaker Newsletter
November 2010
October 2010 SALT Shaker Newsletter
October 2010
September 2010 SALT Shaker Newsletter
September 2010
August 2010 SALT Shaker Newsletter
August 2010
A Pinch of SALT: Is Quill Dead? At Least One State Has Written the Obituary
August 2, 2010 Reprinted with permission State Tax Notes
July 2010 SALT Shaker Newsletter
July 2010
June SALT Shaker Newsletter
June 2010
May SALT Shaker Newsletter
May 2010
April SALT Shaker Newsletter
April 2010
A Pinch of SALT: Colorado's End Run - Clever, Coercive, and Unconstitutional
April 5, 2010 Reprinted with permission State Tax Notes
March SALT Shaker Newsletter
March 2010
February SALT Shaker Newsletter
February 2010
January SALT Shaker Newsletter
January 2010
Events
NCSL Meeting of the Task Force on State and Local Taxation of Electronic Commerce
December 8, 2011
TEI: Detroit Chapter Meeting
November 18, 2011
The Chicago Tax Club's 2011 Fall Seminar
October 26-27, 2011
Wireless Tax Group Meeting
September 21-22, 2011