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 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
In this issue:
- California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice
- The (True) Object of My Affection: A Nontaxable Stock Screening Service
- Alternate Universe...more
5/1/2013
/ Apportionment ,
Bundling Rules ,
Dividends ,
Equal Protection ,
Equity Compensation ,
Foreclosure ,
Income Taxes ,
Net Investment Income ,
Partnerships ,
Premises Liability ,
Refunds ,
Sales & Use Tax ,
Stocks ,
Voluntary Disclosure Agreement
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