This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2025. For an entire decade, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our...more
Congress has passed a joint “disapproval” resolution for “The DC Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025,” DC Act 26–217 (Act), which decoupled from various tax provisions in the One...more
On Friday, December 19, the City Council passed a budget which includes a new Social Media Amusement Tax (SMAT) and increases several existing taxes. If enacted, the SMAT would be a first of its kind tax (in the US) imposed...more
12/23/2025
/ City of Chicago ,
Cloud Computing ,
Data Collection ,
Digital Advertising Tax ,
Personal Data ,
Proposed Legislation ,
Social Media ,
State and Local Government ,
Tax Legislation ,
Tax Rates ,
Taxation ,
Telecommunications ,
Websites
This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of what we deem to be the significant taxpayer wins and losses and analyzed those results. Our entire...more
12/1/2025
/ Apportionment ,
Corporate Taxes ,
Digital Services Tax ,
False Claims Act (FCA) ,
Franchise Taxes ,
Income Taxes ,
IRS ,
Manufacturers ,
OR Supreme Court ,
PA Supreme Court ,
Property Tax ,
SALT ,
State and Local Government ,
State Taxes ,
Statute of Limitations ,
Tax Appeals ,
Tax Exemptions ,
Taxation
This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2025. Since 2016, we have tallied the results of significant taxpayer wins and losses and analyzed those results. This edition includes developments...more
On May 20, 2025, the last day for bill signing, Washington Governor Ferguson signed two key tax bills that expand the sales tax to include additional services and increase the rates of the (awful) business and occupation...more
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2025. 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 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
On January 21, 2025, New York Governor Hochul released her Fiscal Year 2026 Executive Budget and accompanying legislation (the Budget Bill). The Budget Bill includes a middle-class tax cut, a temporary personal income tax...more
This is the third 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
11/20/2024
/ Class Action ,
Commerce Clause ,
Corporate Taxes ,
Income Taxes ,
Like Kind Exchanges ,
Restricted Stocks ,
SALT ,
Severance Tax ,
State and Local Government ,
State Taxes ,
Tax Credits
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 year’s Georgia’s legislative session is quickly progressing, with some major tax legislation moving towards passage. Last Thursday, February 29, 2024 was “Crossover Day”—the 28th legislative day of 40 total legislative...more
On February 14, 2024, the California Office of Tax Appeals (OTA) denied the California Franchise Tax Board’s (FTB) request for rehearing in the Appeal of Microsoft Corporation and Subsidiaries (OTA Case No. 21037336)....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
On January 5, 2024, the DC Tax Revision Commission released its “Chairman’s Mark,” which lays out the Commission’s tentative proposals for changes to the District’s tax structure. The Commission released a package of 39...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 October 11, 2022, the Florida District Court of Appeals, First District held oral arguments on State Farm Mutual Automobile Insurance Company v. Florida Department of Revenue, a case relating to the “add back” to...more
Maryland lawmakers are expected to revive a pair of failed controversial tax expansion proposals shortly after the scheduled start of the next legislative session on January 13, 2021. On May 7, Governor Larry Hogan vetoed...more
In the midst of the COVID-19 pandemic, we’re repeatedly challenged by “the new normal,” and, as M&A advisors, we’ve wondered, “is ‘the new normal’ in ‘the ordinary course of business’”?
...more
The CARES Act provides for special federal tax treatment for “coronavirus-related distributions” from most types of tax-qualified retirement plans and IRAs. The distribution must be made between January 1, 2020 and December...more
When the last of the cool spring days are behind us, stay-at-home orders are lifted, and M&A activity begins to resume in earnest, the high of the seemingly unending “seller’s market” of the past few years may very likely...more
On March 13, 2020, New York State Senator and Deputy Majority Leader Michael Gianaris (Democrat) introduced New York S.8056, which would establish a tax on a digital advertiser’s annual gross revenues derived from digital...more
Earlier today, the Maryland Senate Budget and Taxation Committee voted to pass out of committee Senate Bill 2, which would impose a new tax on digital advertising services. The committee amended the bill to include a new...more