Podcast - Pung v. Isabella County: U.S. Supreme Court Revisits Takings, Excessive Fines in Property Tax Forfeitures
5 Key Takeaways | OBBBA: State and Local Tax Issues and Impacts – Analysis and Practical Guidance
5 Key Takeaways | Salt Update: Navigating the Complex Landscape of Sales and Use Tax Sourcing
5 Key Takeaways | Equity and State Taxes: Equitable Doctrines and Their State Tax Application
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Viewpoints: Developments in Non-Compete Law
Videocast: SALT Scoreboard – 2019 year in review
Trends and Legal Risks in Medical Marijuana: Thought Leaders in Health Law Video Series
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
On June 1, 2026, the Illinois General Assembly passed S.B. 3019, which serves as the state’s budget bill. Via a late amendment, Illinois will make a number of significant tax changes. Here, in part one of this Legal Alert...more
New York State lawmakers have enacted a new annual “pied‑à‑terre” tax applicable to certain high‑value residential properties in New York City that are not used as a primary residence. The tax is designed as a surcharge...more
As discussed in a prior alert, Oregon enacted a tax bill that, in part, decouples from the beneficial federal tax regime for sales of qualified small business stock (QSBS). As a result, Oregonians selling QSBS will have to...more
Kilpatrick’s David Hughes and Jordan Goodman, two of the nation’s top state and local tax thought leaders, recently spoke on the leading tax issues of the day at the Spring Meeting of the Nebraska Chapter of the Tax...more
Welcome to the May 2026 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed...more
Last month, New York’s governor announced that the State’s FY 2027 budget will include the enactment of an annual surcharge on second homes in New York City that are valued at $5 million or more. Query how much greater the...more
Kilpatrick’s Kylan Memminger recently participated on a panel discussion at the ABA Tax Section May Tax Meeting where they discussed the topic of “Pass-Through Entity Tax: Drafting Agreements to Take Advantage of State PTET...more
This is the first edition of the Eversheds Sutherland SALT Scoreboard for 2026. For more than a decade, we have tallied the results of what we deem to be the significant taxpayer wins and losses and analyzed those results. ...more
Kilpatrick’s Lauren Ferrante recently presented “State and Local Tax Risk and Opportunities” as part of the Center for Professional Education Multistate Corporate Taxation Webinar....more
Kilpatrick’s Jordan Goodman recently joined fellow thought leaders on panel at COST’s Spring Meeting and Audit Session to discuss “Sourcing Services – Navigating State Income Tax and Sales Tax.”...more
Welcome to the April 2026 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed...more
Can a state’s rules force a company to have a taxable presence in that state? The Maine Supreme Judicial Court addressed Maine’s scheme to force nexus in its recent decision in State Tax Assessor v. Fifth Generation, Inc,...more
New York City Mayor Zohran Mamdani and New York State Governor Kathy Hochul have announced a proposed Pied-à-Terre Tax which would levy an annual surcharge on one to three family homes, condominium and cooperative properties...more
In Matter of Petosa, the New York State Division of Tax Appeals (DTA) decided to refund $184,852 of corporate taxes collected on the asset sale of a business and collect approximately $245,900 of shareholder-level taxes on...more
Associate Alabama Tax Tribunal Judge Ralph M. Clements, III, recently appointed by Gov. Kay Ivey, has hit the ground running and issued two well-reasoned rulings that nevertheless illustrate traps for unwary taxpayers and...more
Kilpatrick’s David Hughes, Jordan Goodman, and Samantha Breslow recently presented on the topic of “State Tax Cases, Issues & Policy Matters to Watch” at the COST Mid-West Regional State Tax Seminar in Omaha. ...more
In Part I: Welcome To The Crypto Zone, Where Are We? I reviewed the global crypto landscape where people engage in a wide range of digital asset transactions and activities. In Part II: What Can We Find Here? I focused on...more
Welcome to the March 2026 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed...more
As reported last week, Senate Bill 1510 (“SB 1510”) was passed by the Oregon Senate on February 24, 2026. It was passed by the Oregon House of Representatives on March 4, 2026. Now, it sits on Governor Tina Kotek’s desk...more
As reported earlier, Senate Bill 1510 (“SB 1510”), if passed and signed into law by Governor Tina Kotek, would extend the life of the Oregon state and local tax (“SALT”) workaround for eligible pass-through entities for two...more
Two of our readers alerted me Thursday afternoon that Oregon lawmakers are attempting to keep the Oregon SALT workaround alive and well....more
Background - Prior to the Tax Cuts and Jobs Act (“TCJA”), there was no direct limitation on an individual taxpayer’s deduction of his or her state and local taxes (“SALT”) on the federal individual income tax return. Of...more
Welcome to the February 2026 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. ...more
While sourcing sales of tangible personal property is seemingly easier than sourcing sales of services, it is not without its difficulties. One of those issues is establishing where the product was ultimately delivered....more
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