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The New Jersey Tax Court denied a holding company’s motion for partial summary judgment seeking a determination that the taxpayer lacked nexus with New Jersey and would not be required to file corporation business tax returns. The taxpayer’s only connection to the state of New Jersey was the receipt of royalties from an affiliate doing business in New Jersey. The taxpayer argued that its facts were distinguishable from those in Lanco, Inc. v. Dir., Div.…
The Eversheds Sutherland SALT team spent time together last week collaborating on strategies to better serve our clients and celebrating the return of Tim Gustafson.   Partners: Dan Schlueter, Jeff Friedman, Michele Borens, Tim Gustafson, Jonathan Feldman, Maria Todorova, Scott Wright, Todd Lard, Charlie Kearns (Missing: Eric Tresh) Welcome back Tim!    …
On February 15, 2019, the United States Court of Appeals for the Fourth Circuit held that the Roanoke, Virginia stormwater management charge was not subject to the discriminatory tax prohibition in the Railroad Revitalization and Regulatory Reform Act of 1976 (“4-R Act”) because the charge was a fee. In 2013, Roanoke enacted a stormwater management charge to comply with state and federal stormwater regulations and based the charge on a parcel’s impervious surface cover that…
On February 12, 2019, the Michigan Court of Appeals upheld the imposition of use tax on phones that were given away for no charge by a company in conjunction with its sale of mobile phone service contracts. The company sold service contracts for a single mobile phone service provider and also purchased phones from the provider. The company did not remit sales or use tax on the phones that it purchased from the provider “for…
The Texas Comptroller determined that a taxpayer was required to include in its sales factor numerator its receipts from sales of bunker fuel oil to foreign ships in Texas ports. The taxpayer argued that the sales were not from “business done” in Texas even though the oil was delivered to ships in Texas ports. The Comptroller rejected this argument, citing a regulation that provides that receipts from transactions occurring in Texas waters are considered Texas…
Conventional wisdom states that one does not pick up the nicest habits hanging around a track. However, having spent his youth racing, Rocket, the pet of Jéanne Rauch-Zender, editor in chief of State Tax Notes, nonetheless grew into quite the gentleman. For example, he loves to eat cheese but the only “trick” he learned is to jump slightly to grab it when offered. Rocket, who was named by son Luke, just turned 11 this month and came…
This is the twelfth edition of the Eversheds Sutherland SALT Scoreboard, and the last edition from 2018. Since 2016, Eversheds Sutherland has tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. This edition of the SALT Scoreboard includes insights regarding Louisiana’s refund procedure, credit for taxes paid, and a spotlight on New Jersey cases. View our Eversheds Sutherland SALT Scoreboard results from the fourth quarter of…