Eric S. Tresh

Eric S. Tresh: Attorney with Eversheds Sutherland (US) LLP
  • Partner at Eversheds Sutherland (US) LLP (430 Attorneys)
  • 999 Peachtree Street, N.E., Atlanta, GA 30309-3996
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Biography

Eric is a Partner in the firm’s state and local tax practice and serves as a member of the Eversheds Sutherland Global Board of Directors. He regularly appears in administrative forums, trial courts and appellate courts around the country and has obtained several landmark victories for his clients. In addition to his tax controversy work, Eric has testified before several state legislatures regarding state and local tax policy and advises many of the world’s largest companies regarding tax risk and how to optimize their state tax structures.

Eric has been recommended as a leading lawyer by Chambers USA and the Legal 500 US and has written extensively on state and local tax matters. His articles have appeared in several publications including State Tax Notes, the Journal of State Taxation, and the Interstate Tax Report. In addition, Eric frequently speaks on state and local tax matters to many leading tax organizations including the Council On State Taxation (COST), the Tax Executives Institute (TEI), the Broadband Tax Institute, New York University’s Institute on State and Local Taxation, the State Tax Roundtable for Utilities and Power, and the Wireless Tax Group. He has also taught several classes on state and local taxation as an adjunct professor of law at Georgia State University and at TEI’s and COST’s state and local tax schools.

Awards and Rankings

Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2009-2010, 2013-2018)

Recognized by The Legal 500 United States in the area of U.S. taxes: contentious (2011, 2016-2018), U.S. taxes non-contentious (2015-2016) and international tax (2018)

Experience

“One of the biggest things that our practice brings to clients is a passion for what we do. We like doing it. We get excited about the cases-the intellectual aspects of it and ultimately winning and being proven right. There’s no bigger reward, and there’s no feeling quite like it.”

Experience

Serves as national state and local tax counsel for several of the largest US cable, telecommunications and utility companies.
Assisted several Fortune 500 companies in realigning and optimizing their state tax structures.
Assisted several companies in preparing for and defending cost of performance income tax sourcing cases throughout the United States.
Assisted several companies in preparing for and defending non-business income tax cases throughout the United States.
Served as lead trial counsel for See's Candies and other affiliates of Berkshire Hathaway and obtained a landmark victory in a transfer pricing case against the Utah State Tax Commission.
Served as lead counsel for Duke Energy in income tax and sales tax cases against the South Carolina Department of Revenue and secured substantial tax refunds.
Served as lead trial and appellate counsel for Cox Communications and obtained a landmark victory regarding the taxation of digital services.
Served as lead trial and appellate counsel to several state cable associations and their members in a series of cases involving the application of the Commerce Clause to state tax laws designed to bring parity to the cable and satellite industries.
Served as lead trial and appellate counsel and secured a series of landmark property tax victories for Verizon against local governments across Virginia.
Represented Comcast in 10 years of centrally assessed property tax litigation, which was settled after securing two separate victories at the Oregon Tax Court.
Represented a Sprint affiliate regarding the application of the federal Internet Tax Freedom Act and the New York State sales tax to Sprint’s bundled services; approximately 80% of the taxpayer’s liability was ultimately abated.
Achieved a favorable settlement for Comcast in a state income tax matter involving various business and non-business issues and the proper taxation of foreign trusts in one of the largest state income tax cases in Massachusetts history.
Obtained dismissals and favorable settlements for various taxpayers in False Claims Act suits against relators and the Illinois Department of Revenue.
Represented communication companies and utilities in a series of gross receipts tax lawsuits brought by Missouri local governments.
Obtained the dismissal of a multimillion-dollar sales tax assessment in Tyson Foods v. Georgia.
Obtained the dismissal of a multimillion-dollar sales tax assessment in Avaya v. Arkansas.
Represented amici before the US Supreme Court in several cases including Polar Tankers, GM v. Tracey, CSX v. Alabama (I and II).

Publications

“Local and state departments of revenue are reevaluating their tax policies to determine if they can generate greater revenue during slow economic times.”

Legal Alerts

Legal Alert: Missouri bill would require payment processors to collect sales tax (January 25, 2019)
The Missouri House of Representatives is considering legislation (House Bill 648) that would impose sales tax collection obligations on payment processors.1 House Bill 648 was introduced on January ...

Legal Alert: New York Governor proposes significant tax changes (January 17, 2019)
New York State Governor Andrew Cuomo released his Fiscal Year 2020 budget and accompanying legislation on January 15, 2019 (the Budget Bill). Among other things, the Budget Bill proposes statutory ...

Legal Alert: New York instructs taxpayers on GILTI apportionment (January 14, 2019)
The New York State Department of Taxation and Finance released guidance in the form of tax return instructions addressing how it will account for global intangible low-taxed income (referred to as ...

Legal Alert: DC QHTC regulation amended to require new application procedure (January 8, 2019)
Background The District provides a variety of tax benefits to QHTCs, including sales and use tax1 and personal property tax exemptions,2 as well as a reduced corporation franchise tax rate.3 In ...

Legal Alert: District of Columbia imposes Wayfair nexus standard, digital goods taxation and marketplace sales tax collection requirements (January 3, 2019)
On December 31, 2018, District of Columbia Mayor Muriel Bowser signed B22-1070, the Internet Sales Tax Emergency Amendment Act of 2018 (Emergency Act). As of January 1, 2019, the District of Columbia ...

Legal Alert: It’s Not the Eggnog - New Jersey Proposes to Specially Allocate GILTI Based on GDP (December 24, 2018)
On December 21, the New Jersey Division of Taxation released Technical Bulletin TB-85, which addresses how the Division will expect taxpayers to calculate the amount of so-called global intangible ...

Legal Alert: Consolidated complexities - state corporate income tax implications of I.R.C. 163(j) (December 18, 2018)
In a year that has seen sweeping changes to the state tax landscape brought about by the Tax Cuts and Jobs Act’s (TCJA) revisions to the Internal Revenue Code (I.R.C. or Code), the majority of state ...

Legal Alert: Thanksgiving dinner arrives early - New Jersey serves up some amnesty dessert with some penalty turkey (November 15, 2018)
New Jersey launched its tax Amnesty program on November 15, 2018. The program runs through January 15, 2019. Here are the top things you need to know about the program:What taxes qualify? All ...

Legal Alert: Results are in - state tax ballot measures (November 8, 2018)
The dust is beginning to settle from the 2018 midterm elections. Though the nation has been focused this week on the federal House and Senate races, several state ballot measures have significant ...

Legal Alert: Multistate Tax Commission to explore updating P.L. 86-272 guidance (November 8, 2018)
At its meeting on November 7, 2018, in Orlando, Florida, the Multistate Tax Commission’s (MTC) Uniformity Committee considered several important topics, including a future effort to revise Public Law ...

Articles

State Tax After TCJA: Treatment Of International Income (May 8, 2018)
Law360
The Tax Cuts and Jobs Act, P.L. 115-97,[1] made sweeping changes to the Internal Revenue Code, and will have far-reaching implications for state tax systems that broadly conform to the IRC. In this ...

The First Amendment Right to Pass-Through Fees - and Taxes (May 24, 2017)
Law360
The U.S. Supreme Court recently ruled in Expressions Hair Design v. Schneiderman that a New York statute that prohibits identifying a surcharge to customers for credit card payments regulates speech ...

False Claims Acts: Anti-Fraud Tool or Unhealthy Incentive? (December 2, 2016)
Daily Report
In the age of often ambiguous state and local taxing provisions, False Claims Acts (FCA) have only created perverse incentives that harm businesses and encouraged unnecessary litigation against ...

A Pinch of SALT: Primary Confusion: Primary Use Test for State Tax Purposes (February 4, 2014)
State Tax Notes
The most widely used approach to characterize mixed or bundled transactions for state tax purposes is the primary use test. Despite its relatively widespread adoption, the test is applied differently ...

A Pinch of SALT: Applying False Claims Acts in State Taxation (May 7, 2012)
Reprinted with permission from State Tax Notes

A Pinch of SALT: State Audit Guessing Games: When Can States Issue Estimated Assessments? (March 5, 2012)
Reprinted with permission from State Tax Notes

Be Ready to Pounce on a Texas Margins Tax Challenge (September 9, 2011)
Reprinted with permission Practical U.S./Domestic Tax Strategies

A Pinch of SALT: Setting the Record Straight - Evidentiary Pitfalls in SALT Litigation (August 1, 2011)
Reprinted with permission State Tax Notes

A Pinch of SALT: The 'Unusual' Application of UDITPA Section 18 (June 7, 2010)
Reprinted with permission State Tax Notes

A Pinch of SALT: Hard Times and Hired Guns in Local Tax Audits (December 7, 2009)
Reprinted with permission State Tax Notes

Newsletters

Eversheds Sutherland SALT Scoreboard (Quarter 3, 2018)
This is the eleventh edition of the Eversheds Sutherland SALT Scoreboard, and the third edition of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses ...

Eversheds Sutherland SALT Scoreboard (Quarter 2, 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 ...

Eversheds Sutherland SALT Scoreboard (Quarter 1, 2018)
This is the ninth edition of the Eversheds Sutherland SALT Scoreboard, and the first of 2018. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze ...

Eversheds Sutherland SALT Scoreboard (Quarter 4, 2017)
This is the fourth quarter and year-end wrap-up of the 2017 Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and ...

Eversheds Sutherland SALT Scoreboard (Quarter 3, 2017)
This is the seventh edition of the Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This ...

Eversheds Sutherland SALT Scoreboard (Quarter 2, 2017)
This is the sixth edition of the Eversheds Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This ...

Eversheds Sutherland SALT Scoreboard (Quarter 1, 2017)
This is the fifth edition of the SALT Scoreboard, and the first as Eversheds Sutherland! Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze ...

February 2017 SALT Shaker Newsletter (February 2017)

January 2017 SALT Shaker Newsletter (January 2017)

Sutherland SALT Scoreboard (Quarter 4, 2016)
This is the fourth edition of the Sutherland SALT Scoreboard. Each quarter, we tally the results of what we deem to be significant taxpayer wins and losses and analyze those results. This issue of ...

Presentations

“A fair and efficient tax appeals process is a crucial element in any local tax regime, and the lack of clear and specific guidance on the part of local governments hinders an effective enforcement of taxpayers’ local tax claims.”

Presentations

Discussion of State Tax Cases and Issues - Including the Post-Wayfair World (December 12, 2018)
Council on State Taxation (COST)
Eversheds Sutherland (US) Partners Maria Todorova and Eric Tresh present Discussion of State Tax Cases and Issues - Including the Post-Wayfair World at the COST Regional Meeting on December 12, ...

State Tax Controversy Update (June 6-10, 2018)
Tax Executives Institute (TEI)
Eversheds Sutherland (US) is a proud sponsor of the TEI Region VIII Conference on June 6-10, 2018, in Hilton Head, South Carolina. Partner Eric Tresh and attorney Liz Cha present, “State Tax ...

State Tax Reform Roundtables (Summer 2018)
Tax Executives Institute (TEI)
The Tax Executives Institute’s (TEI) State and Local Tax Committee is holding a series of State Tax Reform Roundtables to enable SALT professionals to stay abreast of state tax developments ...

Telestrategies' Communications Taxation Conference 2018 (May 14-16, 2018)
Telestrategies
Eversheds Sutherland is a proud sponsor of the Telestrategies' Communications Taxation 2018 Conference on May 14-16, 2018, in Orlando, Florida. The Eversheds Sutherland SALT team presents: Tax ...

Audits & Appeals Seminar: State and Local Tax Controversy (May 2-3, 2018)
Tax Executives Institute (TEI)
For more than 25 years, the Tax Executives Institute (TEI) has met the tax controversy needs of the in-house professional community through its Audits & Appeals Seminar. Leading practitioners, ...

State and Local Tax Day (December 5, 2017)
Tax Executives Institute (TEI) Silicon Valley Chapter
Eversheds Sutherland (US) is a proud sponsor of the TEI Silicon Valley Chapter State and Local Tax Day on December 5, 2017, in Santa Clara, California. The Eversheds Sutherland SALT Team presents and ...

Handling State Tax Controversy to Win (November 9, 2017)
STARTUP Fall Conference
Eversheds Sutherland (US) Partners Maria Todorova and Eric Tresh present, “Handling State Tax Controversy to Win,” at the STARTUP Fall Conference taking place on November 9, 2017, in Canton, Ohio.

The Broadband Tax Institute Annual Conference (October 15-18, 2017)
Eversheds Sutherland is a proud sponsor of The Broadband Tax Institute Annual Conference taking place October 15-18, 2017, in Amelia Island, Florida. The Eversheds Sutherland SALT Team presents, and ...

TEI Atlanta Half-Day SALT Program (June 27, 2017)
Tax Executives Institute (TEI)
The Eversheds Sutherland SALT Team presents at and hosts the TEI Atlanta Half-Day SALT program on June 27, 2017, in Atlanta, Georgia. Details of their presentations are below:Handling State ...

State Tax Controversy Updates (June 7, 2017 - June 11, 2017)
2017 TEI Regional VIII Conference
Eversheds Sutherland is a proud sponsor of the 2017 TEI Region VIII Conference taking place June 7-11, 2017, in Hilton Head, South Carolina. (US) Partners Jeff Friedman and Eric Tresh present, “State ...

News

In the News

Florida High Court Nixes Satellite Cos.' Tax Rate Challenge (April 17, 2017)
Law360
Eversheds Sutherland (US) attorneys Amelia Toy Rudolph, Eric Tresh and Zachary Atkins are mentioned in this Law360 for representing Florida Cable Telecommunications Association Inc.

News Analysis: Inversion Regs Will Push States to Tackle Complex Questions (April 26, 2016)
State Tax Notes
Sutherland Partner Eric Tresh speaks with State Tax Notes about the possible effects of the new corporate inversion regulations issued by the U.S. Department of the Treasury. “Beyond the simple ...

Scoreboards Are Fun...Even If They Are About Taxes (April 20, 2016)
Tax Analysts
This article published by Tax Analysts focuses on the release of Sutherland’s SALT Scoreboard, a quarterly publication that tracks significant state tax litigation and controversy developments and ...

Clouded Laws: Taxing of Cloud Services is Not Uniform (February 26, 2016)
Atlanta Business Chronicle
In the February 26, 2016 edition of the Atlanta Business Chronicle, Partner Eric Tresh discusses the effects on businesses of a lack of uniformity in the rules governing the taxation of cloud-based ...

Alabama Revenue Department Looking to Tax Digital Streaming (April 12, 2015)
Bloomberg Law
Partner Eric Tresh is quoted in a Bloomberg Law article regarding the Alabama Department of Revenue proposing a new rule that would require companies to pay a four percent state tax on digital media ...

It’s Your Burden: South Carolina Supreme Court Rejects Department of Revenue’s Application of Alternative Apportionment (March 2015)
Lexis Federal Tax Journal Quarterly
Sutherland’s legal alert, “It’s Your Burden: South Carolina Supreme Court Rejects Department of Revenue’s Application of Alternative Apportionment,” is featured in the March 2015 edition of Lexis ...

Tennessee Court Upholds Differing Treatment of Satellite, Cable Providers (March 13, 2015 )
Bloomberg Law - Tax Management Weekly State Tax Report
Partner Eric Tresh is quoted in a Bloomberg Law article regarding the Tennessee Court of Appeals’ ruling in DIRECTV Inc. v. Roberts, Tenn. Ct. App., which concluded that the state’s first $15 ...

Massachusetts High Court Rejects Satellite Providers’ Discrimination Claims (February 23, 2015)
State Tax Today
Partner Eric Tresh is quoted in a State Tax Today article regarding the Massachusetts Supreme Judicial Court upholding the excise on satellite television service. “This decision is just the latest in ...

Tax Group of the Year: Sutherland (January 22, 2015)
Law360
Law360 names Sutherland Tax Practice Group of the Year for having the biggest wins and working on the most important deals over a one-year period. In the featured article, Law360 praises the firm for ...

New Georgia DOR Commissioner Has Support From All Sides (November 26, 2014)
State Tax Today
Partner Eric Tresh is quoted in a State Tax Today article regarding newly re-elected Georgia Governor Nathan Deal selecting Lynne Riley as the next head of the Department of Revenue. “Riley has a ...

Press Releases

18 Eversheds Sutherland Practice Areas, 68 Attorneys Named Among Nation’s Best in 2018 Legal 500 United States (May 30, 2018)
Eversheds Sutherland (US) LLP is pleased to announce that 18 practice areas and 68 attorneys have been recognized in the 2018 edition of The Legal 500 United States, a comprehensive survey of legal ...

19 Eversheds Sutherland Practice Areas, 59 Attorneys Named Among Nation’s Best in 2018 Chambers USA (May 3, 2018)
Eversheds Sutherland (US) LLP is pleased to announce that 19 practices and 59 attorneys have earned recognition in the 2018 edition of Chambers USA: America’s Leading Lawyers for Business. Chambers ...

Eversheds Sutherland (US) Elects Two New Executive Committee Members; Partner Cynthia Krus Elected to Leadership Position (June 5, 2017)
Eversheds Sutherland (US) LLP is pleased to announce the election of two new members to the firm’s Executive Committee: Partners Ling Ling and Rocco E. Testani. Additionally, Partner Cynthia M. Krus, ...

19 Eversheds Sutherland (US) Practice Areas, 58 Attorneys Named Among Nation’s Best in 2017 Legal 500 United States (May 31, 2017)
Eversheds Sutherland (US) LLP is pleased to announce that 19 practice areas and 58 attorneys have been ranked in the 2017 edition of The Legal 500 United States. Legal 500 is a comprehensive survey ...

20 Eversheds Sutherland (US) LLP Practice Areas, 56 Attorneys Named Among Nation’s Best in 2017 Chambers USA (May 26, 2017)
Eversheds Sutherland (US) LLP is pleased to announce that 20 practices and 56 attorneys at the firm earned recognition in the 2017 edition of Chambers USA: America’s Leading Lawyers for Business. ...

16 Sutherland Practice Areas, 59 Attorneys Named Among Nation’s Best in 2016 Legal 500 United States (June 16, 2016)
ATLANTA and WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce that 16 practice areas and 59 attorneys have been ranked in the 2016 edition of The Legal 500 United States. Legal 500 is ...

21 Eversheds Sutherland (US) LLP Practice Areas, 56 Attorneys Named Among Nation’s Best in 2016 Chambers USA (May 27, 2016)
Eversheds Sutherland (US) LLP announces that 21 practices and 56 attorneys at the firm earned recognition in the 2016 edition of Chambers USA: America’s Leading Lawyers for Business. Chambers USA, a ...

Sutherland SALT Launches “SALT Scoreboard” Publication (April 7, 2016)
ATLANTA and WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce that the firm’s State and Local Tax (SALT) practice has launched the “SALT Scoreboard,” a quarterly publication that ...

Eversheds Sutherland Releases New Enhancements for Innovative State and Local Tax (SALT) App (April 5, 2016)
Eversheds Sutherland (US) LLP is pleased to announce several new enhancements to the Eversheds Sutherland SALT Shaker app. These improvements give users more options to customize and search content, ...

14 Sutherland Practice Areas, 62 Attorneys Named Among Nation’s Best in 2015 Legal 500 United States (June 4, 2015)
ATLANTA and WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce that 14 practice areas and 62 attorneys have been ranked in the 2015 edition of The Legal 500 United States, a ...

Areas of Practice (5)

  • Tax
  • Appellate
  • State and Local Tax
  • Insurance
  • Unclaimed Insurance Benefits

Education & Credentials

Contact Information:
University Attended:
State University of New York at Stony Brook, B.A.
Law School Attended:
University of South Carolina School of Law, J.D., Associate Editor, South Carolina Environmental Law Review
Year of First Admission:
1996
Admission:
U.S. Court of Appeals for the Second Circuit; New York; Georgia; U.S. Supreme Court
Memberships:

Professional Activities

General Counsel, Georgia Cable Association
Adjunct Professor, state and local taxation, Georgia State University School of Law and Georgia State University School of Business (2005-2007)
Member, Georgia Governor's Mentor-Protege Program (assisting Georgia businesses in strategic development)
Member, Advisory Board for Tax Law and Policy, Stafford Publications Inc.

Birth Information:
1969
ISLN:
912693611

Peer Reviews

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*Peer Reviews provided before April 15, 2008 are not displayed.

Documents (25)

Documents by this lawyer on Martindale.com

Atlanta, Georgia

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