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Eversheds Sutherland (US) LLP

DC QHTC regulation amended to require new application procedure

Eversheds Sutherland (US) LLP on

The District provides a variety of tax benefits to QHTCs, including sales and use tax and personal property tax exemptions, as well as a reduced corporation franchise tax rate. In order to qualify as a QHTC, a business must: ...more

Holland & Hart LLP

Taxpayer Victory in Utah Income Tax Single Sales Factor Case

Holland & Hart LLP on

The Utah Tax Commission recently ruled in favor of a taxpayer in Case No. 16-155 by authorizing the taxpayer to use a single sales factor for Utah corporate franchise tax... Under Utah law, taxpayers in certain NAICS Codes...more

Eversheds Sutherland (US) LLP

Employee benefit arrangements potentially affected by revised UBIT calculations

Eversheds Sutherland (US) LLP on

In Notice 2018-67, released on August 21, 2018, the Internal Revenue Service (IRS) sought comments and provided interim guidance on changes in the calculation of unrelated business income tax (UBIT) enacted in the Tax Cuts...more

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