Eric J. Coffill

Eric J. Coffill: Attorney with Eversheds Sutherland (US) LLP
  • Senior Counsel at Eversheds Sutherland (US) LLP (437 Attorneys)
  • 500 Capitol Mall, Suite 2350, Sacramento, CA 95814
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Biography

A widely respected thought leader on state and local tax issues, Eric Coffill brings 35 years of experience counseling clients on multistate tax controversy and litigation matters at the administrative, trial and appellate levels, particularly before the California Franchise Tax Board (FTB) and State Board of Equalization (SBE). Eric advises manufacturers, government contractors, technology service providers and other industry-leading companies on all aspects of state and local taxes, including transactional, income, nexus and apportionment issues.

A former staff counsel to the California FTB and public defender for the Office of the California State Public Defender, Eric has extensive experience advising on California tax matters, having successfully litigated cases before the Supreme Court of California, the California FTB and the California SBE. Eric litigated the landmark case defining corporate business income. [Hoechst Celanese Corporation v. Franchise Tax Board (2001) 25 Cal.4th 508]

Eric is the author of more than 80 articles on a variety of state tax issues. His wealth of knowledge and experience in state tax disputes allows him to effectively advocate for his clients and has made him a sought-after speaker for numerous organizations, such as Tax Executives Institute (TEI). Eric currently teaches income and franchise taxation at the University of California, a position he has held since 1991. He also served as a state and local tax adjunct professor at McGeorge School of Law for nearly 10 years.

Prior to joining Eversheds Sutherland (US), Eric was managing partner of the Sacramento office of Morrison & Foerster LLP.

Publications

Legal Alerts

Legal Alert: California’s use tax nexus and marketplace collection requirements (April 26, 2019)
On April 25, 2019, California Governor Gavin Newsom signed Assembly Bill 147 into law, modifying use tax nexus thresholds for state and local district taxes, and establishing marketplace collection ...

Legal Alert: US Supreme Court hears trust nexus oral arguments (April 17, 2019)
On April 16, 2019, the US Supreme Court heard oral arguments for North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, which asks whether the Due Process Clause prohibits ...

Legal Alert: New York Budget Bill passes Legislature (April 4, 2019)
On March 31, 2019, the New York Legislature approved budget legislation for the Fiscal Year 2020 (the “Budget Bill”). Among other things, the Budget Bill codifies the position of the New York State ...

Legal Alert: Georgia Legislature enacts significant tax legislation but falls short on major sales tax proposals (April 4, 2019)
Georgia’s 2019 legislative session concluded on April 2, 2019. Several important tax changes passed or were considered this year, and are discussed below. Passed Bills Unless otherwise indicated, ...

Legal Alert: Maryland enacts legislation adopting single sales factor apportionment (April 25, 2018)
On April 24, Maryland Governor Larry Hogan signed Senate Bill 1090 and House Bill 1794 (collectively, the Bills), which adds Maryland to the growing list of states that are moving towards a single ...

Legal Alert: Georgia Legislature enacts significant income, sales, and property tax legislation (April 4, 2018)
The Georgia legislative session concluded on March 29, 2018. In addition to two major bills relating to federal tax reform, Georgia enacted several other pieces of notable tax legislation.1Income ...

Legal Alert: New York State budget adopts substantial changes in response to federal TCJA (April 2, 2018)
The New York Legislature passed its 2018-2019 Fiscal Year budget on March 30, 2018 (Budget), which is expected to be signed into law by Governor Cuomo. The starting point for determining New York ...

Legal Alert: Georgia passes legislation to provide deduction of GILTI from the state tax base (March 21, 2018)
On March 21, 2018, the Georgia Legislature passed SB 328 (the Bill) to exclude IRC 951A (GILTI ) from Georgia taxable income. The Bill treats GILTI as Subpart F income for purposes of the deduction ...

Legal Alert: Will Georgia conform to federal tax reform? Annual legislation introduced (February 5, 2018)
The Georgia Legislature introduced its annual Internal Revenue Code (IRC) conformity bill-HB 821. Georgia conformity is updated annually to conform to recent federal tax law changes. In light of the ...

Legal Alert: California Office of Tax Appeals Releases Final Draft Emergency Regulations on Rules for Tax Appeals (December 29, 2017)
Starting January 1, 2018, the California Board of Equalization’s (BOE) significant appellate responsibilities-including hearing appeals regarding income tax and sales and use taxes-transfer to the ...

Articles

An Interview with California BOE Chair Diane Harkey (January 15, 2018)
State Tax Notes
In this edition of Across State Lines, published by State Tax Notes, Eversheds Sutherland attorney Eric Coffill interviews Diane Harkey, Chair of the California State Board of Equalization.

California’s Altered Tax Landscape (January 2018)
Journal of Multistate Taxation and Incentives
On January 10, 2017, California Assemblymember Phil Ting introduced and read Assembly Bill ( AB ) 102 for the first time. Introduced as a placeholder bill, AB 102 consisted of a single section and ...

Blazing a Trail for More Local Taxes by Ballot Initiative (September 7, 2017)
Law360
On August 28, 2017, in California Cannabis Coalition v. City of Upland, the California Supreme Court held local taxes imposed by taxpayers via initiative are subject to less stringent requirements ...

Imposing Documentary Transfer Taxes in California after Ardmore (July 7, 2017)
Law360
In their article for Law360, Eversheds Sutherland (US) attorneys Eric Coffill, Robert Merten and Nicholas Kump discuss that following the California Supreme Court’s decision in 926 North Ardmore ...

Some Observations on Gross Receipts Taxes (July 2017)
Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting) Volume 27, Number 4
The majority of states impose a form of a corporate income tax. However, currently five states-Delaware, Ohio, Nevada, Texas, and Washington-impose a broad-based, statewide corporate gross receipts ...

A Pinch of SALT: Taxes, Fees, and ‘Something Else’: California’s Morning Star Decision (June 12, 2017)
State Tax Notes
In this edition of A Pinch of SALT, published by State Tax Notes, Eversheds Sutherland (US) attorneys Eric Coffill and Robert Merten discuss the California cap-and-trade case Morning Star, which ...

Water’s-Edge Issues to Watch (April 17, 2017)
State Tax Notes
In their article for State Tax Notes, Eversheds Sutherland (US) attorneys Eric Coffill and Samantha Trencs outline the rationale behind recent water’s-edge combined reporting court decisions ...

Expanding the Water’s Edge: Four Trends to Watch in International Issues in State Taxation (Spring 2017)
Partnering Perspectives
Traditionally, mandatory worldwide combined reporting was the state corporate tax issue of most concern to companies engaged in international business. States are now moving toward a water’s-edge ...

Nortel, Lucent, and California and Treatment of Embedded Software (January 2, 2017)
State Tax Notes
In his Board Brief for State Tax Notes, Sutherland Senior Counsel Eric Coffill, who is also a member of the publication’s Advisory Board, discusses what he believes to be the dark house issues of ...

Nortel, Lucent, and Taxing Embedded Software in California Under a Technology Transfer Agreement (January 2017)
Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting) Volume 26, Number 9
As consumer products become more high tech, the line between computers and traditional devices has blurred. Even basic products, such as toothbrushes, alarm clocks, doorbells, smartphones, cameras, ...

Newsletters

Eversheds Sutherland SALT Scoreboard (Quarter 1, 2019)
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those ...

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 ...

Partnering Perspectives: Insights from Inside and Outside the Corporate Law Department (Spring 2017)
We are pleased to present the Spring 2017 edition of Partnering Perspectives, which provides insight into a number of developing legal issues with important multinational implications. Articles ...

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 ...

Books

Chapter 5: Current California Tax Developments (2012)
New York University Institute on State and Local Taxation

Chapter 5: Current California Tax Developments (2010)
New York University Institute on State and Local Taxation

Chapter 2: Current California Tax Developments (2008)
New York University Institute on State and Local Taxation

Chapter 2: Current California Tax Developments (2006)
New York University Institute on State and Local Taxation

Presentations

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, ...

The Insider’s Guide to New Tax Dispute Resolutions Forums (March 19-20, 2018)
American Bar Association/Institute for Professionals in Taxation
Eversheds Sutherland (US) attorney Eric Coffill moderates, “The Insider’s Guide to New Tax Dispute Resolutions Forums,” at the 2018 ABA/IPT Advanced Income Tax Seminar on March 19-20, 2018, in New ...

Current State Tax Developments in California and Other Western States (January 16, 2018)
Tax Executives Institute, Inc.
Eversheds Sutherland (US) attorney Eric Coffill presents, “Current State Tax Developments in California and Other Western States,” at the TEI Dallas Chapter Lunch Meeting on January 16, 2018, in ...

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 ...

State and Local Tax Issues and Considerations (November 6-7, 2017)
Tax Executives Institute (TEI)
Eversheds Sutherland (US) attorney Eric Coffill presents, “State and Local Tax Issues & Considerations,” at TEI’s 2017 Mergers & Acquisitions Seminar on November 6-7, 2017, in Boston, Massachusetts.

COST’s 48th Annual Meeting (October 22 - 25, 2017)
Eversheds Sutherland (US) is a proud sponsor of the COST Annual Meeting taking place October 22-25, 2017, in Orlando, Florida. The Eversheds Sutherland SALT Team presents, and details of their ...

Through the Looking Glass: the Significance of the MTC - Past, Present & Future - from the Outside (July 31 - August 3, 2017)
Multistate Tax Commission (MTC)
Eversheds Sutherland (US) Senior Counsel Eric Coffill is speaking on a panel titled, “Through the Looking Glass: The Significance of the MTC - Past, Present, and Future - from the Outside,” at the ...

TEI’s Audits & Appeals Seminar: Managing State and Local Tax Controversies (May 3, 2017)
For more than 25 years, The Tax Executives Institute has met the tax controversy needs of the in-house professional community through its Audits & Appeals Seminar. Leading practitioners, regulators, ...

State Tax Developments in California and Other Western States (April 26, 2017)
TEI Philadelphia Chapter
Eversheds Sutherland attorney Eric Coffill presents, “Current State Tax Developments in California and Other Western States” on April 26, 2017, in Philadelphia, Pennsylvania.

The Rise of Gross Receipts Taxes (March 20, 2017)
ABA/IPT Advanced Tax Seminar
Eversheds Sutherland attorney Eric Coffill presents, “The Rise of Gross Receipts Taxes” on March 20, 2017, in New Orleans, Louisiana.

News

In the News

People on the Move - Eric Coffill (April 26, 2019)
Sacramento Business Journal
Eric Coffill is featured in this Sacramento Business Journal for rejoining Eversheds Sutherland’s Tax Practice Group as Senior Counsel in the Sacramento office. Widely respected as a leader on ...

The MTC Explores Its Past and Future as It Turns 50 (October 2017 )
Journal of Multistate Taxation and Incentives
Eversheds Sutherland attorney Eric Coffill is quoted in this Journal of Multistate Taxation and Incentives article regarding his presentation, “Through the Looking Glass: The Significance of the MTC ...

Corporate Close-up: The FTB’s Small Cap Solution to Alleged Financial and Non-Financial Combined Reporting Apportionment Distortion (August 28, 2017)
Bloomberg BNA - SALT Talk Blog
Eversheds Sutherland Senior Counsel Eric Coffill is quoted in this Bloomberg BNA SALT Talk Blog regarding California’s Franchise Tax Board (FTB) and how much income of a multistate taxpayer it can ...

Corporate Close-Up: Nexus from Receiving Dividends Sourced to California? (June 12, 2017)
Bloomberg BNA - Salt Talk Blog
Eversheds Sutherland (US) attorney Eric Coffill is quoted in this Bloomberg BNA article regarding California’s sourcing rules for dividends and its factor-presence nexus standard. More specifically, ...

California FTB Working on Proposed Apportionment Rule Amendments (May 2, 2017)
State Tax Notes and State Tax Today
Eversheds Sutherland (US) attorney Eric Coffill is quoted in State Tax Notes and State Tax Today articles discussing California’s Franchise Tax Board’s proposed amendments to market-based sourcing ...

State Tax Matters for Foreign Corporations (March-April 2017)
Tax Executive - The Professional Journal of Tax Executives Institute
Eversheds Sutherland (US) attorneys Maria Todorova and Eric Coffill are featured in this Tax Executive article regarding the many situations where non-U.S. companies should be attuned to state (and ...

Corporate Close-Up: Cut Shaving? California Taxpayers Face Big Penalties After Gillette (January 10, 2017)
Bloomberg BNA - Salt Talk Blog
Sutherland Senior Counsel Eric Coffill is quoted in this BNA - Salt Talk Blog article regarding the ongoing question of what change in law means to corporate taxpayers after the U.S. Supreme Court ...

Corporate Close-Up: California Clarifies Market-Based Sourcing Rules For Intangibles (September 25, 2016)
Bloomberg BNA
In this Bloomberg BNA article, Sutherland Senior Counsel Eric Coffill shares his thoughts about the absence of certain details in the recent amendment to California’s market-based sourcing rules ...

Sacramento Magazine's Top Lawyers List (August 1, 2016)
Sacramento Magazine
Sutherland attorneys Carley Roberts and Eric Coffill are mentioned in this Sacramento Magazine article for being identified as one of the top tax lawyers in Sacramento, California.

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 ...

Press Releases

19 Eversheds Sutherland Practice Areas, 55 Attorneys Named Among Nation’s Best in 2019 Chambers USA (April 25, 2019)
Eversheds Sutherland is pleased to announce that 19 practices and 55 attorneys have earned recognition in the 2019 edition of Chambers USA: America’s Leading Lawyers for Business. Chambers USA, a ...

Eric Coffill Rejoins Eversheds Sutherland SALT Practice (April 2, 2019)
Eversheds Sutherland is pleased to announce that Eric J. Coffill has returned to our State and Local Tax (SALT) Practice in Sacramento. As a Senior Counsel, Mr. Coffill joins Partner Tim Gustafson, ...

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 ...

Four Eversheds Sutherland Attorneys Named Lawyer of the Year; 80 Lawyers Recognized in 2018 Edition of The Best Lawyers in America (August 15, 2017)
Eversheds Sutherland is pleased to announce that four attorneys have been selected as “Lawyer of the Year” in their respective fields by The Best Lawyers in America, and 80 attorneys have been ...

Eversheds Sutherland 2016 Pro Bono Hours Add Up for Worthwhile Causes (July 31, 2017)
Eversheds Sutherland is pleased to announce that its attorneys spent more than 15,000 hours on 614 pro bono matters in 2016. The cases, which ranged from contract disputes to high-profile asylum ...

Two Eversheds Sutherland Attorneys Named 2017 Northern California Super Lawyers (July 7, 2017)
SACRAMENTO-Eversheds Sutherland (US) LLP is pleased to announce that state and local tax (SALT) attorneys Carley A. Roberts and Eric J. Coffill were selected as top Northern California attorneys by ...

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. ...

Six Sutherland Attorneys Named Lawyer of the Year; 81 Lawyers Recognized in 2017 Edition of The Best Lawyers in America (August 15, 2016)
ATLANTA and WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce that that six attorneys have been selected as “Lawyer of the Year” in their respective fields by The Best Lawyers in ...

Two Sutherland Attorneys Named 2016 Northern California Super Lawyers (July 8, 2016)
SACRAMENTO-Sutherland Asbill & Brennan LLP is pleased to announce that state and local tax (SALT) attorneys Carley A. Roberts and Eric J. Coffill were selected as top Northern California attorneys by ...

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 ...

Awards and Rankings

Recognized as “Lawyer of the Year” by The Best Lawyers in America in the area of tax law (2017)

Recognized by Chambers USA: America’s Leading Lawyers for Business as a Leading Individual in the area of State and Local Tax, Band 1 (2007-2019)

Recognized by The Legal 500 United States in the area of domestic tax (2009, 2013-2015)

Named to The Best Lawyers in America in the areas of litigation and controversy - tax and tax law - state and local tax (2010-2018)

Selected for inclusion in Northern California Super Lawyers in tax (2004-2017)

Named to the International Tax Review - Tax Controversy Leaders Guide (2012)

Recipient, Award for Exceptional Contributions for Delivery of Legal Services to Prisoners, State Bar of California, Legal Services Section (1982)

Recipient, Benjamin F. Miller Award, State Bar of California, Taxation Section (2012)

Areas of Practice (3)

  • Tax
  • State and Local Tax
  • Tax Controversy & Litigation

Education & Credentials

Contact Information:
University Attended:
California State University, Dominguez Hills, M.A.; Occidental College, A.B.
Law School Attended:
University of the Pacific, McGeorge School of Law, LL.M.; University of the Pacific, McGeorge School of Law, J.D.
Year of First Admission:
1978
Admission:
U.S. Court of Appeals for the Ninth Circuit; U.S. District Court for the Eastern District of California; 1978, California; U.S. Tax Court; U.S. Supreme Court
Memberships:

Professional Activities

Life fellow, American Bar Association
Member, Editorial Board, Journal of Multistate Taxation and Incentives
Member, Tax Section, American Bar Association
Member, Tax Section, State Bar of California
Member, Tax Section, Sacramento County Bar Association
IPT Co-Chair, ABA/IPT Advance Income Tax Seminar Committee
Member, Board of Directors, California Taxpayers Association (since 2012-2015)
Member, State Tax Notes Advisory Board (since 1996)
Former Member, Editorial Advisory Board, The State and Local Tax Lawyer, published by Section of Taxation, American Bar Association, Region 1, Regional Editor (1998-2000)
Former Member, Tax Committee, California Chamber of Commerce (1993-2004)
Former Member, Sacramento Area Commerce and Trade Organization (SACTO), European Committee (1997-2000)
Former Member, Juvenile Justice Committee, State Bar of California (1982-1983)
Former Member, Standing Committee on Legal Services to Prisoners, Legal Services Committee, State Bar of California (1980-1983)

ISLN:
908316098

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Sacramento, California

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