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Mar 6, 2024 | 
lexblog.com | Eric J. Coffill
The California Court of Appeal for the Third Appellate District held that the purchase of “discounted” cell phones bundled together with wireless services requires payment of sales tax based on the cell phone’s full price. Plaintiffs purchased cell phones at a reduced cost, together with wireless services, in a “bundled transaction.” The bundled transaction included the taxable sale of tangible personal property, as well as non-taxable sale of wireless services.
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Jan 10, 2024 | 
lexblog.com | Timothy A. Gustafson |Eric J. Coffill
Good tax legislation. Bad tax legislation. Massive budget shortfall. A November general election around the corner. Curious agency guidance. And looming corporate tax appeal decisions. 2024 is shaping up to be a wild year for California tax. Join Eversheds Sutherland attorneys Tim Gustafson and Eric Coffill on Thursday, January 25 for a discussion of what we’ve seen thus far on the California tax front and where the year may take us. Register now!
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Nov 21, 2023 | 
lexblog.com | Eric J. Coffill |Dennis G. Jansen
The Maine Supreme Judicial Court held that a prescription drug company’s income should be apportioned based on the location where its prescription drugs are received, rather than the headquarters locations of the health plans or employers paying for the drugs. The drug company sought income tax apportionment based on a “market client basis,” arguing that its services were primarily received by its clients such as health insurers and employers.
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Nov 14, 2023 | 
lexblog.com | Eric J. Coffill
In this article originally published by CalCPA in the September issue of California CPA, Eversheds Sutherland Senior Counsel Eric Coffill provides some considerations in deciding whether to grant or deny an auditor’s request for a statute waiver in a pending audit, a common issue arising in FTB audits. Read the full article here.
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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 20, 2023 | 
lexblog.com | Eric J. Coffill
In this installment of Across State Lines in Tax Notes State, Eversheds Sutherland Senior Counsel Eric Coffill interviews Shane Hofeling, deputy chief counsel and director of the California Franchise Tax Board’s Technical Resources Bureau. Read the full article here.
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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.
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Apr 4, 2023 | 
lexblog.com | Eric J. Coffill |Dennis G. Jansen
In a recent unreported decision, the Maryland Appellate Court held that taxpayers were not entitled to a 13 percent interest rate on a judgement after the legislature lowered the state’s refund interest rate during the pendency of the taxpayers’ appeal. The taxpayers successfully challenged the limits that Maryland state law placed on the tax credit for income taxes paid to other states. The law authorized a tax credit against state income taxes but not county income taxes.
