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ARTICLES(185)

DC Office of Tax and Revenue Launches New QHTC Sales and Use Tax Exemption Application/Pre-Certification Process
October 31, 2017
LEGAL ALERTS/ARTICLES
Author: Justin Tyler Brown, Charles Christopher Capouet, Elizabeth Cha, Aruna Chittiappa, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Timothy Alan Gustafson, Chelsea Elisabeth Marmor, Douglas Mo, Alla Raykin, Marc A. Simonetti, Maria M. Todorova, Eric Steven Tresh, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Getting to First Base with Your New Assessment
October 31, 2017
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet
Law Firm: Eversheds Sutherland (US) LLP

Pennsylvania Supreme Court Finds Flat-Dollar NOL Cap Unconstitutional, But Upholds Percentage Cap
October 27, 2017
LEGAL ALERTS/ARTICLES
Author: Justin Tyler Brown, Charles Christopher Capouet, Elizabeth Cha, Aruna Chittiappa, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Timothy Alan Gustafson, Chelsea Elisabeth Marmor, Douglas Mo, Alla Raykin, Marc A. Simonetti, Maria M. Todorova, Eric Steven Tresh, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Massachusetts Supreme Judicial Court Holds Taxation of Drop Shipments Is Constitutional
September 26, 2017
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet, Jonathan A. Feldman
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

New California Tax Agencies’ Roles Clarified
September 26, 2017
LEGAL ALERTS/ARTICLES
Author: Michele Borens, Justin Tyler Brown, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Le Huy "Mike" N., Charles Caffey Kearns, Douglas Mo, Alla Raykin, Maria M. Todorova, Eric Steven Tresh, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Virginia Supreme Court Limits Corporate Income Tax Addback Exception
September 04, 2017
LEGAL ALERTS/ARTICLES
Author: Michele Borens, Justin Tyler Brown, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Huy "Mike" N. Le, Douglas Mo, Alla Raykin, Maria M. Todorova, Eric Steven Tresh, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Bundled Up: Rhode Island Division of Taxation Finds Subscription Fee Subject to Sales and Use Tax
August 10, 2017
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet, Maria M. Todorova
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Georgia Senate Special Tax Exemption Study Committee Holds First Meeting
July 19, 2017
LEGAL ALERTS/ARTICLES
Author: Jessica N. Allen, Christopher Beaudro, Michele Borens, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Alla Raykin, Maria M. Todorova, Eric Steven Tresh, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Eversheds Sutherland SALT Scoreboard
July 13, 2017
LEGAL ALERTS/ARTICLES
Author: Christopher Beaudro, Michele Borens, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Alla Raykin, Maria M. Todorova, Eric Steven Tresh, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Six of One, Half a Dozen of the Other: Maine Supreme Judicial Court Holds Additional Charges for Telecommunications Services Exempt Before/After Statutory Amendment
July 10, 2017
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet, Timothy Alan Gustafson
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

California Legislature Passes Bill That Creates Two New Tax Agencies and Reduces the Board of Equalization’s Powers
June 20, 2017
LEGAL ALERTS/ARTICLES
Author: Jessica N. Allen, Michele Borens, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Alla Raykin, Maria M. Todorova, Eric Steven Tresh, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Maybe Next Season? Georgia Tax Bills Collapse in Last Day of Session
April 07, 2017
LEGAL ALERTS/ARTICLES
Author: Michele Borens, Stephen A. Burroughs, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Amy F. Nogid, Alla Raykin, Leah Robinson, Maria M. Todorova, Eric Steven Tresh, Douglas J. Upton, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

US Supreme Court's Ruling Taxpayers' First Amendment Right to Pass Through Fees (and Taxes)
April 07, 2017
LEGAL ALERTS/ARTICLES
Author: Michele Borens, Stephen A. Burroughs, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Amy F. Nogid, Alla Raykin, Leah Robinson, Maria M. Todorova, Eric Steven Tresh, Douglas J. Upton, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Multistate Tax Commission to Explore Model Entity-Level Tax on Partnerships
March 10, 2017
LEGAL ALERTS/ARTICLES
Author: Michele Borens, Stephen A. Burroughs, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Dmitrii Gabrielov, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Amy F. Nogid, Alla Raykin, Leah Robinson, Maria M. Todorova, Eric Steven Tresh, Douglas J. Upton, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Check Your Michigan Unitary Group Filings—LaBelle is Final
March 07, 2017
LEGAL ALERTS/ARTICLES
Author: Michele Borens, Stephen A. Burroughs, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Amy F. Nogid, Alla Raykin, Leah Robinson, Maria M. Todorova, Eric Steven Tresh, Douglas J. Upton, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

MTC Adopts Allocation and Apportionment Regulations
March 01, 2017
LEGAL ALERTS/ARTICLES
Author: Michele Borens, Stephen A. Burroughs, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Amy F. Nogid, Alla Raykin, Leah Robinson, Maria M. Todorova, Eric Steven Tresh, Douglas J. Upton, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Florida Issues Nexus Guidance for Reinsurers
February 28, 2017
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet
Law Firm: Eversheds Sutherland (US) LLP

Georgia Tax Tribunal Issues Two New Decisions on Remote Seller Nexus and Georgia Tax Credit Elections
February 20, 2017
LEGAL ALERTS/ARTICLES
Author: Michele Borens, Stephen A. Burroughs, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Amy F. Nogid, Alla Raykin, Leah Robinson, Maria M. Todorova, Eric Steven Tresh, Douglas J. Upton, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

California Legislative Committee Holds Informational Hearing on Lucent and Administering California’s Technology Transfer Agreement Law
February 07, 2017
LEGAL ALERTS/ARTICLES
Author: Michele Borens, Stephen A. Burroughs, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Amy F. Nogid, Alla Raykin, Leah Robinson, Maria M. Todorova, Eric Steven Tresh, Douglas J. Upton, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

NYC Administrative Law Judge Determines Long Distance Telecommunications Service Fees Exempt from Utility Tax
January 20, 2017
LEGAL ALERTS/ARTICLES
Author: Michele Borens, Stephen A. Burroughs, Charles Christopher Capouet, Elizabeth Cha, Eric John Coffill, Jonathan A. Feldman, Jeffrey A. Friedman, Ted William Friedman, Timothy Alan Gustafson, Charles Caffey Kearns, Chelsea Elisabeth Marmor, Douglas Mo, Amy F. Nogid, Alla Raykin, Leah Robinson, Maria M. Todorova, Eric Steven Tresh, Douglas J. Upton, William Scott Wright
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Don't Take This Personally: Wisconsin Court Holds State Does Not Have Jurisdiction Over Mississippi DOR
July 28, 2016
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet, Jonathan A. Feldman
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

South By Southwest: Texas Supreme Court Rejects Processing Exemptions for Oil Company
June 28, 2016
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet
Law Firm: Eversheds Sutherland (US) LLP

Damages Award Limited in Nevada Case Involving Tortious Conduct by California Franchise Tax Board
May 03, 2016
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet, Jeffrey A. Friedman
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Temporary Storage, Long-Term Exemption: Illinois Department of Revenue Releases Ruling on Temporary Storage Exemption
March 30, 2016
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet, Eric John Coffill
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Running on Empty: New York State ALJ Denies Deduction for Payments Made to Captive Insurance Company
March 22, 2016
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet
Law Firm: Eversheds Sutherland (US) LLP

For Your Health: Health-Related Information Service Not Subject to Georgia Sales and Use Tax
February 26, 2016
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet, Charles Caffey Kearns
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

I Don't Get No Respect: Kentucky Supreme Court Rejects Deference to Board of Tax Appeals Statutory Interpretation
January 29, 2016
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet, Charles Caffey Kearns
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

Sorry, Wrong Number: Oregon Supreme Court Adopts Transactional Approach for Costs of Performance Sourcing
November 02, 2015
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet, Timothy Alan Gustafson
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

(Vision)Stream of Commerce: Supreme Court of Missouri Denies Sales Tax Refund on Sales of Goods Shipped Out of State
August 28, 2015
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet, Timothy Alan Gustafson
Law Firm: Eversheds Sutherland (US) LLP, Eversheds Sutherland (US) LLP

All Sales Final: Indiana Merchandise Return and Coupon Creation Services Not Taxable
July 01, 2015
LEGAL ALERTS/ARTICLES
Author: Charles Christopher Capouet
Law Firm: Eversheds Sutherland (US) LLP

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