Todd A. Lard

Todd A. Lard: Attorney with Eversheds Sutherland (US) LLP
  • Partner at Eversheds Sutherland (US) LLP (436 Attorneys)
  • 700 Sixth Street NW, Suite 700, Washington, DC 20001-3980
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Biography

A nationally known state tax lawyer with significant experience and insight into state tax policy, digital economy and communications tax issues, Todd Lard advises Fortune 500 companies on state and local tax. Todd provides clients with strategic tax planning and solutions to state tax controversy matters, and advocates at the state and federal levels regarding state tax policy and legislative issues.

Todd returned to Eversheds Sutherland (US) in 2013 after spending five years as Vice President and General Counsel at the Council On State Taxation (COST). His work there included legislative, administrative and judicial advocacy on complex state and local tax issues for multistate corporations, including nexus, jurisdiction, discriminatory taxation and apportionment. He testified before government authorities and filed amicus briefs at the U.S. Supreme Court and state appellate courts advocating fair and nondiscriminatory taxation of multistate corporations.

In his previous tenure with the firm, Todd was an integral member of Eversheds Sutherland (US)'s State and Local Tax (SALT) practice. His work focused on state and local tax planning and controversy, and he worked significantly with cable and communications clients on their rapidly evolving products and resulting tax issues. Before joining Eversheds Sutherland (US), Todd served as a Tax Research Manager for Nextel Communications and worked in the Washington National Tax Office of KPMG, where he advised on the tax consequences of various transactions implicating corporation income, sales, use and other taxes.

Awards and Rankings

Recipient, Sales Tax Article of the Year by the Institution for Professionals in Taxation (IPT) for co-authoring “Streamlining the Guidance Process: Using CRIC to Get Uniform Sales Tax Guidance,” published in the July 2014 issue of the IPT - Tax Report (2015)

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: We are not in Kansas anymore - OECD proposes way forward for digital tax solution (February 1, 2019)
The Organisation for Economic Co-operation and Development (OECD) has issued a policy note document (Note) addressing the tax challenges of the digitalization of the economy under its action plan ...

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 ...

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 ...

This Is Not a Joke: Federal Court to Consider Quill and Comity (July 7, 2015)
TerraLex Connections
In their article for TerraLex Connections, Sutherland attorneys Todd Lard and Jonathan Maddison discuss the ongoing saga over Colorado's use tax reporting laws in Direct Marketing Association v. ...

Streamlining the Guidance Process: Using CRIC to Get Uniform Sales Tax Guidance (July 2014)
Institution for Professionals in Taxation - Tax Report
Retailers and others that are tasked with collecting sales taxes across the nation frequently struggle with whether and how to collect tax. As a result, they often seek certainty on whether their ...

A Pinch of SALT: Demystifying the MTC Joint Audit Program (May 20, 2013)
Reprinted with permission from State Tax Notes
The Multistate Tax Commission's Joint Audit Program is viewed negatively by most state taxpayers. In this edition of A Pinch of SALT, we examine the operation of the program and preview what 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)

Presentations

National Multistate Tax Symposium (February 8, 2019)
Eversheds Sutherland Partner Jeffrey Friedman presents State Tax Consequences of International Restructurings and Eversheds Sutherland Partner Todd Lard presents State Tax Policy: Recent ...

Basic Unitary / Filing Requirements (January 21, 2019)
Council on State Taxation (COST)
Eversheds Sutherland (US) Partner Todd Lard presents Basic Unitary / Filing Requirements at the Council on State Taxation (COST) Basics School on January 21, 2019, in Dallas, Texas.

National Judicial Update & Discussion of State Tax Issues, Cases and Policy Trends (December 6, 2018)
Council on State Taxation (COST)
Eversheds Sutherland (US) attorneys Todd Lard and Jessie Eisenmenger present National Judicial Update & Discussion of State Tax Issues, Cases and Policy Trends at the COST Regional Meeting on ...

SUT Symposium (October 3-5, 2018)
Institute for Professionals in Taxation (IPT)
Eversheds Sutherland (US) is a proud sponsor of the IPT SUT Symposium on October 3-5, 2018, in Indian Wells, CA. (US) Partner Todd Lard will present, “Economics and Tax Policy.”

Economics and Tax Policy (September 30-October 3, 2018)
2018 IPT Sales Tax Symposium
Eversheds Sutherland (US) Partner Todd Lard presents, “Economics and Tax Policy,” at the IPT 2018 Sales Tax Symposium on October 2, 2018, in Indian Wells, California.

Mid-Atlantic Regional State Tax Seminar (August 29, 2018)
Council on State Taxation (COST)
Eversheds Sutherland (US) is a proud sponsor of at the COST Mid-Atlantic Regional State Tax Seminar on August 29, 2018, in McLean, Virginia. The SALT team presents, and details of their presentations ...

2018 TEI Region II Tax Forum (June 4-5, 2018)
Eversheds Sutherland is a proud co-sponsor of the 2018 TEI Region II Tax Forum taking place June 4-5, 2018, at the Borgata Hotel in Atlantic City, New Jersey. The Tax Forum will include four plenary ...

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 ...

Jurisdiction to Tax (January 23, 2018)
Council on State Taxation (COST)
Eversheds Sutherland (US) Partner Todd Lard presents, “Jurisdiction to Tax,” at the COST 2018 SALT Basics School on January 23, 2018, in Austin, Texas.

News

In the News

Justices’ Cert Grant in Trust Case Could Broaden Tax Nexus (January 18, 2019)
Law360
Eversheds Sutherland Partner Todd Lard is quoted in this Law360 article discussing the US Supreme Court’s decision to hear a case about state taxation of trusts and the possible implications that ...

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.

All Eyes On States After President's Signing Of Tax Overhaul (December 22, 2017)
Law360
Eversheds Sutherland Partner Todd Lard is quoted in this Law360 article regarding the President signing the federal tax bill into law and how governors plan to alleviate its effects in their states. ...

South Dakota Petition Urges US Supreme Court to Kill Quill (October 4, 2017)
Tax Notes
Eversheds Sutherland Partner Todd Lard is quoted in this Tax Notes article regarding the petition to the United States Supreme Court to hear South Dakota v. Wayfair Inc. in hopes it will help ...

New Model Regulations for Taxing Services May Lead to Lawsuits (March 7, 2017)
Law360
Eversheds Sutherland (US) Partner Todd Lard is quoted in this Law360 article regarding practitioner concerns surrounding the Multistate Tax Commission’s (MTC) new model regulations for determining ...

Frustrated With Feds, States Targeting Tax Havens (July 22, 2016)
Bloomberg Law - Daily Report for Executives
Sutherland Partner Todd Lard is quoted in this Bloomberg Law article regarding the increased efforts of states looking to capture offshore revenue by taxing corporations’ foreign tax haven income. ...

Parties Eager for Ruling on Removal in Quill Challenge (June 27, 2016)
State Tax Notes
Sutherland attorneys Todd Lard and Open Weaver Banks are quoted in this State Tax Notes article discussing a lawsuit against South Dakota’s new remote sellers law and how the defendants in the case ...

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 ...

Tennessee Vodafone Decision Expands Alternative Formulas, Lacks Guidance, Practitioners Say (March 26, 2016)
State Tax Today
Partner Todd Lard is quoted in this State Tax Today article regarding the Tennessee Supreme Court ruling in Vodafone Americas Holdings Inc. v. Roberts, which expanded the use of alternative formulas. ...

State Taxation: Kranz Says Stranburg’s Move to MTC May Cinch Transfer Pricing Program (March 1, 2016)
Insurance Tax Review
Todd Lard is quoted in this Insurance Tax Review article regarding the Multistate Tax Commission selecting Marshall Stranburg, Florida Department of Revenue Executive Director, to be its new deputy ...

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, ...

Eversheds Sutherland’s Innovative State and Local Tax App Now Available for Windows Phone (April 10, 2014)
Sutherland Asbill & Brennan LLP announced today the release of the Sutherland SALT Shaker app for Windows Phone. The app alerts users to important state and local tax (SALT) developments and enables ...

Sutherland Asbill & Brennan LLP Launches Innovative State and Local Tax App For iPhone and Android (November 5, 2013)
Sutherland Asbill & Brennan LLP announced today the release of its new Sutherland SALT Shaker app for iPhone and Android. The app alerts users to important state and local tax (SALT) developments and ...

Multimedia

Videocast: Reactions to Wayfair (September 11, 2018)
The US Supreme Court recently overruled the long-standing “physical presence rule” that barred states from imposing sales tax collection requirements on certain out-of-state sellers. However, in ...

Videocast: State tax implications of federal tax reform (March 27, 2018)
The state and local tax (SALT) implications of federal tax reform are numerous, yet still often unclear. With states releasing new law and guidance about federal tax reform, taxpayers must stay ...

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 ...

Videocast: Applying Transactional Taxes to Bundles in the Digital Economy (May 8, 2013)
For many years, businesses in the telecommunications industry have offered “bundles,” such as phone, cable and internet, and have navigated the complex tax laws surrounding bundled transactions. It ...

Areas of Practice (2)

  • Tax
  • State and Local Tax

Education & Credentials

Contact Information:
202.383.0909  Phone
www.eversheds-sutherland.com
University Attended:
Dallas Baptist University, B.A.B.A., Accounting
Law School Attended:
Georgetown University Law Center, LL.M. in Taxation; Oklahoma City University School of Law, J.D.
Year of First Admission:
1997
Admission:
2005, District of Columbia; 1997, Oklahoma
Birth Information:
Lubbock, Texas, June 19, 1963
ISLN:
912232742

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Documents (99)

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Washington, District of Columbia

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