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Eversheds Sutherland (US) LLP | USA | 2 Jul 2020

Vermont Legislature Addressing Several Digital Tax Issues in Miscellaneous Tax Bill

Vermont H. 954, a collection of miscellaneous tax proposals, includes several digital taxation proposals. Vermont currently charges a 2.4% “universal…
Article

Eversheds Sutherland (US) LLP | USA | 1 Jul 2020

Let Them Fight: California Court of Appeal Holds Voter-Initiated Local Special Taxes Not Subject to Constitutional Two-Thirds Supermajority Voting Requirement

On June 30, 2020, a California Court of Appeal affirmed a trial court decision that held the California Constitution’s requirement that local taxes be…
Article

Eversheds Sutherland (US) LLP | USA | 1 Jul 2020

California Court Rules That Sale of Existing Leasehold Interest Not Subject to Documentary Transfer Tax

A California Court of Appeal held that San Francisco may not impose a documentary transfer tax on the value of an existing 41-year leasehold interest…
Article

Eversheds Sutherland (US) LLP | USA | 30 Jun 2020

How Does California Source Sales of Services and Intangibles for Apportionment Purposes

California uses market-based sourcing to apportion sales of other than tangible personal property to the state. Under the governing statute, sales of…
Article

Eversheds Sutherland (US) LLP | USA | 30 Jun 2020

California Governor Signs Budget Bill Including Tax Increases

Following up on our recent coverage of the California budget negotiations, on June 29th Governor Newsom signed a package of bills comprising the…
Article

Eversheds Sutherland (US) LLP | USA | 29 Jun 2020

State Law Determines Whether Claim Brought Under Federal Statutory Law is Direct or Derivative

Federal courts should look to state law to decide whether a claim brought under a federal statute is direct or derivative, according to the Eleventh…
Article

Eversheds Sutherland (US) LLP | USA | 29 Jun 2020

Georgia General Assembly adjourns with new tax legislation

In the last days of the legislative session, the Georgia General Assembly passed key legislation, including conformity to the federal tax law, a new…
Article

Eversheds Sutherland (US) LLP | USA | 29 Jun 2020

First Things First: Cincinnati Billboard Tax Does Not Violate First Amendment

On June 18, 2020, the Ohio Court of Appeals held that Cincinnati’s excise tax on the gross receipts generated by billboards does not violate the First…
Article

Eversheds Sutherland (US) LLP | USA | 26 Jun 2020

Mississippi Legislators Adopt Marketplace Facilitator Bill Conference Report

On June 19, the Mississippi House and Senate adopted the conference report on HB 379, bringing the state one step closer to adopting marketplace…
Article

Eversheds Sutherland (US) LLP | USA | 25 Jun 2020

Buyer beware: tax complications can thwart vacation buyback programs

COVID-19 has disrupted many aspects of work and play, leaving employees with canceled vacations and hesitance to schedule additional travel. As a…
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