Charles C. Capouet

Charles C. Capouet: Attorney with Eversheds Sutherland (US) LLP

Biography

Charles Capouet advises clients on the full range of state and local tax matters, including sales and use, excise, income and transfer taxes. He instructs clients on the taxation of cloud computing and digital goods, as well as unclaimed property matters.

Charles regularly assists clients in tax controversy matters, including administrative protests before state tax authorities across the United States. He also counsels on tax compliance and policy matters.

Prior to joining Eversheds Sutherland (US), Charles was an associate with a large law firm in Washington, DC. There, he also focused his practice on state and local taxation matters, gaining substantial experience in state tax nexus issues.

Publications

Legal Alerts

Legal Alert: Maryland bill proposes digital goods tax (February 4, 2019)
The Maryland House of Delegates is considering legislation (House Bill 426) that would impose sales and use tax on digital products and sales tax on digital codes. If signed into law, Maryland would ...

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: 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

Pennsylvania NOL Cap Ruling Presents Taxpayer Challenges (November 15, 2017)
Law360
The Pennsylvania Supreme Court held that the state’s flat $3 million cap on net operating loss (NOL) carryforwards violates the state constitution’s uniformity clause. While the court’s reasoning is ...

A Pinch of SALT: Getting to First Base with Your New Assessment (October 30, 2017)
State Tax Notes
At the conclusion of a state tax audit resulting in an assessment, one of the first questions to consider is: “How much time do we have to do something about this?” Likely, there is a reference to a ...

Newsletters

Eversheds Sutherland SALT Scoreboard (Quarter 4, 2018)
This is the twelfth edition of the Eversheds Sutherland SALT Scoreboard, and the last edition from 2018. Since 2016, Eversheds Sutherland has tallied the results of what we deem to be significant ...

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)

News

In the News

Streaming in Chicago? There's a Court-Approved Tax on That (June 19, 2018)
Law360
Eversheds Sutherland legal alert “Chicago Streaming Video Tax Does Not Violate Federal and State Law” was republished by Law360.

State and Local Tax Scoreboard: 2017 in Review (March 6, 2018)
Law360
Eversheds Sutherland’s videocast tallying the significant state and local tax litigation wins and losses in 2017 is featured in Law360.

State and Local Tax Scoreboard: 2016 Year In Review (March 7, 2017)
Law360
Eversheds Sutherland (US)’s videocast on 2016 year-end state and local tax observations is featured in Law360. In this video, attorneys Charles Capouet and DeAndre Morrow also discuss results for ...

Appeals Court Says Circuit Court Lacks Jurisdiction Over Mississippi DOR (August 1, 2016)
State Tax Notes
Sutherland associate Charles Capouet is quoted in this State Tax Notes article regarding the Wisconsin Court of Appeals decision in Bernegger v. Thompson, which ruled that the Mississippi Department ...

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 ...

Captive Payments Fail Risk Shifting and Distribution Test (March 23, 2016)
Captive Insurance Times
Sutherland attorneys Andrew Appleby and Charles Capouet are quoted in this Captive Insurance Times article regarding a New York State Division of Tax Appeals administrative law judge (ALJ) ruling ...

Press Releases

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, ...

Multimedia

Videocast: SALT Scoreboard - 2018 Year in Review (March 20, 2019)
The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this Bottom Line videocast, Charles Capouet and Chelsea Marmor share 2018 ...

Videocast: SALT Scoreboard - 2018 Mid-Year Review (September 6, 2018)
The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this Bottom Line videocast, Eversheds Sutherland attorneys Charles C. ...

Videocast: SALT Scoreboard - 2017 Mid-Year Review (August 15, 2017)
In the 2017 Mid-Year State Tax Review, Charles Capouet and Hanish Patel share their observations for significant state tax litigation in 2017 and compare mid-year 2017 results with 2016’s results. ...

Videocast: Eversheds Sutherland SALT Scoreboard - 2016 Year in Review (February 7, 2017)
The quarterly Eversheds Sutherland SALT Scoreboard tallies significant state and local tax litigation wins and losses. In this videocast, Charles C. Capouet and DeAndre R. Morrow share 2016 year-end ...

Videocast: Sutherland SALT Scoreboard - 2nd Quarter Highlights (August 2, 2016)
Sutherland SALT tracks and tallies significant state and local tax litigation wins and losses in the quarterly Sutherland SALT Scoreboard publication. In this videocast, Charles C. Capouet and ...

Podcast: Deciphering Wynne with Professor Walter Hellerstein (May 21, 2015)
Following the May 18th U.S. Supreme Court decision that Maryland’s personal income tax regime is unconstitutional, join Sutherland SALT and Professor Wally Hellerstein, University of Georgia Taxation ...

Areas of Practice (2)

  • Tax
  • State and Local Tax

Education & Credentials

Contact Information:
202.383.0865  Phone
202-756-8087  Fax
www.eversheds-sutherland.com
University Attended:
McGill University, B.S.
Law School Attended:
Georgetown University Law Center, LL.M., Taxation, with distinction; Georgetown University Law Center, Senior Editor, The Tax Lawyer, J.D.
Year of First Admission:
2013
Admission:
2014, District of Columbia; 2013, New York; New Jersey
ISLN:
922729386

Peer Reviews

This lawyer does not have peer reviews.

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

Documents (47)

Documents by this lawyer on Martindale.com

Washington, District of Columbia

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