This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2024. 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...more
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2024. 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...more
This is the fourth 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...more
On February 5, 2024, the Offices of the Controller and Treasurer & Tax Collector for the City and County of San Francisco published a report outlining tax reform recommendations in time to inform a potential ballot measure...more
State and local tax (SALT) issues may arise from mergers, acquisitions, or dispositions. Eversheds Sutherland Partner Todd Betor presented on Unique State Tax Issues at Tax Executives Institute’s 2023 Mergers & Acquisitions...more
On June 26, 2019, the US Supreme Court issued its opinion in Kisor v. Wilkie. The Court declined to overturn Auer v. Robbins and Bowles v. Seminole Rock & Sand Co, but reinforced the limits on the applicability of the...more
6/28/2019
/ Administrative Agencies ,
Ambiguous ,
Appeals ,
Auer Deference ,
Denial of Benefits ,
Judicial Review ,
Kisor v Wilkie ,
Reasonable Interpretations ,
Retroactive Application ,
SCOTUS ,
State Taxes ,
Veterans' Benefits
On May 20, 2019, the US Supreme Court denied United Parcel Service Inc.’s (UPS) petition in a case which implicates the amount of deference that courts should provide to governmental agencies. Given the importance of...more
The year 2018 has been a monumental one for the state and local tax community. If the sweeping changes to the US federal tax code made by the federal Tax Cuts and Jobs Act of 2017 (TCJA) and continued efforts by the states to...more
11/2/2018
/ Capital Gains ,
Federal Taxes ,
Internal Revenue Code (IRC) ,
Investment Funds ,
IRS ,
Opportunity Zones ,
Proposed Regulation ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
State Taxes ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
U.S. Treasury
On February 28, 2017, the Michigan Department of Treasury (the Department) issued a Notice to Taxpayers (the Notice) explaining its approach in administering the now final Michigan Court of Appeals decision in LaBelle...more
Originally published in State Tax Notes.
Many states have created special treatment for manufacturers, including tax exemptions, credits, and special income tax apportionment rules. In this edition of A Pinch of SALT, we...more
2/15/2013
/ Apportionment ,
Business Taxes ,
Income Taxes ,
Manufacturers ,
NAICS ,
Occupancy Tax ,
Property Tax ,
Sales & Use Tax ,
State Taxes ,
Tangible Property ,
Tax Credits ,
Tax Incentives