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Jun 6, 2024 | 
news.bloombergtax.com | Eric Tresh |Chelsea Marmor
State efforts to obtain customer identifying information as part of digital goods audits have put a spotlight on data privacy concerns. State tax authorities often request customer names, addresses, telephone numbers, and even Social Security numbers and tax IDs—claiming this sensitive information is vital to determine how to source digital transactions.
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Mar 20, 2024 | 
lexblog.com | Chelsea Marmor |Madison Ball
The Appellate Division affirmed the Tax Appeals Tribunal’s decision that a taxpayer was providing taxable information services for sales tax purposes. The taxpayer provided services that measured the effectiveness of its customers’ advertising campaigns. The services included a report analyzing surveys of customers/internet users and advice and recommendations for improving advertisement effectiveness. The court applied a rational basis standard of review and deferred to the Tribunal’s decision.
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Mar 20, 2024 | 
lexology.com | Chelsea Marmor |Madison Ball
The Appellate Division affirmed the Tax Appeals Tribunal’s decision that a taxpayer was providing taxable information services for sales tax purposes. The taxpayer provided services that measured the effectiveness of its customers’ advertising campaigns. The services included a report analyzing surveys of customers/internet users and advice and recommendations for improving advertisement effectiveness. The court applied a rational basis standard of review and deferred to the Tribunal’s decision.
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Dec 27, 2023 | 
lexology.com | Todd Betor |Elizabeth S. Cha |Ted Friedman |Cyavash Ahmadi |Madison Ball |Jeremy Gove | +1 more
On December 27, 2023, the New York State Department of Taxation and Finance (Department) officially adopted the business corporation franchise tax regulations it submitted to the State Register on August 9, 2023 – marking the final step in the State Administrative Procedure Act (SAPA) process to implement regulations regarding the state’s corporate tax reform that was enacted nearly a decade ago.
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Nov 2, 2023 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +22 more
This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2023. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT team hopes that you have found the SALT Scoreboard’s content useful. This edition includes discussions of forced combined reporting and a state False Claims Act, as well as a spotlight on Ohio cases.
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Aug 10, 2023 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +20 more
On August 9, 2023, the New York State Department of Taxation and Finance (Department) submitted its draft corporate franchise tax regulations for publication in the State Register – a significant and necessary step in the State Administrative Procedure Act (SAPA) process to formally adopt regulations related to the sweeping reform of the state’s Corporation Franchise Tax that was enacted nearly a decade ago.
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Aug 9, 2023 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +19 more
This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2023. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT team hopes that you have found the SALT Scoreboard’s content useful. This edition includes discussions of retroactive laws and manufacturer-specific apportionment formulas, as well as a spotlight on digital services cases.
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Jun 29, 2023 | 
lexblog.com | Jeremy Gove |Chelsea Marmor
This week on the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes New York Associate Chelsea Marmor back to the show for an update on New York tax developments. Jeremy and Chelsea kick off their discussion with a review of New York Governor Kathy Hochul’s Fiscal Year 2024 Executive Budget and the implications of its tax – and nontax – provisions. They particularly focus on the revenue raisers and what it all means for taxpayers going forward.
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Jun 29, 2023 | 
lexology.com | Jeremy Gove |Chelsea Marmor
Click here to listen the audioThis week on the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes New York Associate Chelsea Marmor back to the show for an update on New York tax developments. Jeremy and Chelsea kick off their discussion with a review of New York Governor Kathy Hochul’s Fiscal Year 2024 Executive Budget and the implications of its tax – and nontax – provisions.
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May 9, 2023 | 
lexology.com | Todd Betor |Michele Borens |Elizabeth S. Cha |Jonathan Feldman |Jeffrey Friedman |Ted Friedman | +21 more
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2023. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT team hopes that you have found the SALT Scoreboard’s content useful. This edition includes discussions on costs of performance sourcing and credit utilization, as well as a spotlight on sales and use tax cases.
