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Washington Court of Appeals gives no credit to bank’s physical presence and apportionment arguments

USA - January 24 2024 The Washington Court of Appeals affirmed a Board of Tax Appeals decision that found an out-of-state bank had a sufficient physical presence in the…

Texas Court of Appeals upholds franchise tax apportionment rule

USA - January 16 2024 The Texas Court of Appeals for the Third District upheld the Comptroller of Public Accounts’ Franchise Tax apportionment rule as facially valid…

Management fees taxable, Ohio Board of Tax Appeals finds

USA - January 11 2024 On November 6, 2023, the Ohio Board of Tax Appeals determined that Aramark Corporation (“Aramark”) was not entitled to a refund of commercial…

Virginia Budget Bill introduced, taxes digital products and computer services

USA - January 10 2024 Governor Glenn Youngkin has issued his proposed Virginia 2024 - 2026 Budget Bill. The Budget Bill would make three notable changes to Virginia’s tax…

Arbitration Agreement’s Non-Compliance with AAA Rules Dooms Arbitration Bid

USA - January 3 2024 A defendant was not aggrieved by the plaintiffs’ failure to arbitrate, and thus was not entitled to an order staying litigation and compelling…

Tennessee’s ten cents: Tennessee court holds computer software licenses not subject to business tax

USA - December 27 2023 The Tennessee Chancery Court for the Twentieth Judicial District held that software licenses are intangible property and thus the gross receipts from…

Landmark state tax cases: The impact of Moorman on apportionment

USA - December 21 2023 In this Episode of the SALT Shaker Podcast, Eversheds Sutherland Associate Jeremy Gove welcomes Partner Jeff Friedman for another discussion of a…

Pennsylvania Supreme Court holds city wage tax not required to credit Delaware state income tax

USA - December 13 2023 The Pennsylvania Supreme Court held that the City of Philadelphia is not required provide a city wage tax credit for income tax payments that a…

Pennsylvania BF&R rejects request to calculate sales factor by looking through to customers’ sales

USA - November 30 2023 On July 13, 2023, the Pennsylvania Board of Finance and Revenue (“BF&R”) denied a pharmaceuticals developer’s corporate net income tax refund claim…

What the doctor ordered: Maine court apportions drug company’s income on a “market member basis”

USA - November 21 2023 The Maine Supreme Judicial Court held that a prescription drug company’s income should be apportioned based on the location where its prescription…