Samantha K. Trencs

Samantha K. Trencs: Attorney with Eversheds Sutherland (US) LLP

Biography

Samantha Trencs advises clients in a full range of state and local tax matters, including tax planning, policy and controversy. She regularly counsels on income, franchise, sales and use, and property tax issues. Samantha also advises on multistate audit and litigation matters.

Prior to joining Eversheds Sutherland (US), Samantha was a state and local tax extern at a law firm in Washington, DC, where she researched new developments in state and local taxation. Her previous experience included serving as a law clerk for the Carolina Panthers.

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

Moving into Worldwide Waters? States Reaching Beyond the Water’s-Edge (March 20, 2018)
Bloomberg Tax - Daily Tax Report: State
Many states require or permit affiliated businesses to report their income to the state in a combined group return. In their article for Bloomberg Tax, Eversheds Sutherland attorneys Maria Todorova, ...

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 ...

A Pinch of SALT: Interest Shenanigans in the SALT World (December 5, 2016)
State Tax Notes
Tinkering with a state’s interest provisions can be a hidden way to increase revenue without expanding the base or increasing the tax rate-an important work-around for legislators who have pledged ...

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 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 ...

News

In the News

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 ...

On the Move (October 23, 2015)
Tax Notes
Tax Notes covers the recent addition of Associates Elizabeth Cha, Nicholas Kump, Hanish Patel and Samantha Trencs to Sutherland’s State and Local Tax (SALT) practice.

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, ...

Sutherland Expands State and Local Tax Practice with Four Attorneys; Continues Growth in Sacramento Office (October 20, 2015)
ATLANTA, SACRAMENTO and WASHINGTON-Sutherland Asbill & Brennan LLP is pleased to announce that it has expanded its premier State and Local Tax (SALT) practice with the addition of four associates: ...

Multimedia

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 ...

Areas of Practice (3)

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

Education & Credentials

Contact Information:
202.383.0534  Phone
www.eversheds-sutherland.com
University Attended:
University of Western Ontario, B.A., Distinction
Law School Attended:
Georgetown University Law Center, LL.M., Taxation, Distinction; Certificate in State and Local Taxation, Georgetown University Law Center; Charlotte School of Law, J.D., summa cum laude; Editor, Law Review Case Note
Year of First Admission:
2015
Admission:
District of Columbia; South Carolina
Memberships:

Professional Activities

Member, American Bar Association, Taxation Section

ISLN:
924001320

Peer Reviews

This lawyer does not have peer reviews.

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

Documents (19)

Documents by this lawyer on Martindale.com

Washington, District of Columbia

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