On January 18, 2022, New York Governor Kathy Hochul released her fiscal year 2023 budget and accompanying legislation (the Budget Bill). The Briefing Book accompanying the Budget Bill highlights New York’s “remarkable reversal of fortune as tax revenues rebound”—giving the
Eversheds Sutherland LLP Blogs
Latest from Eversheds Sutherland LLP
Reviewing key SALT trends and developments from 2021
In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove welcomes Partner Jeff Friedman for a discussion of the most interesting SALT trends and developments that occurred in 2021. In case you missed it, read
What service? Massachusetts Appellate Tax Board rules that SaaS provider is a manufacturing corporation required to use single sales factor apportionment
The Massachusetts Appellate Tax Board found that software-as-a-service (SaaS) provider Akamai Technologies Inc. was a manufacturing corporation, rather than a service provider. Akamai, headquartered in Massachusetts, provided software-based cloud services allowing customers to manage the delivery of web and media
SALT trivia – January 19, 2022
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award prizes for the smartest (and fastest) participants.
This week’s question: What recently-introduced bill would impose both a new excise tax and a
Alabama introduces legislation to exempt cryptocurrency from property tax
An Alabama legislator has re-introduced a bill that would expressly exempt “virtual currency” from ad valorem tax. Alabama broadly imposes its ad valorem tax on all property, unless expressly exempt. Under current law, several other forms of currency are enumerated
Governor Hochul releases New York budget Briefing Book with tax proposals
On January 18, 2022, Governor Kathy Hochul released the fiscal year 2023 budget Briefing Book. While we are still waiting for the public release of accompanying legislation (i.e., the Budget Bill) and memoranda, the Briefing Book indicates that the
New York ALJ determines multilevel marketing company’s web-based service not taxable
The New York Division of Tax Appeals determined that a multilevel marketing company’s provision of access to its web-based software that contains confidential and proprietary information and reports for use in developing business was neither the taxable sale of prewritten
Reviewing state government revenues with Lucy Dadayan of the Urban Institute
Happy New Year from the SALT Shaker Podcast!
In the first episode of the 2022 SALT Shaker Podcast focused on policy issues, host and Eversheds Sutherland Partner Nikki Dobay welcomes Lucy Dadayan, senior research associate with the Urban-Brookings Tax
Indiana manufacturer’s software service agreement not subject to sales tax
The Indiana Department of Revenue issued a protest ruling that an auto parts manufacturer was entitled to a refund on certain software service purchases for the 2017, 2018, and 2019 years. The taxpayer licensed software through a remote platform into
SALT trivia – January 12, 2022
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award prizes for the smartest (and fastest) participants.
This week’s question: Which state recently rejected a False Claims Act expansion?
E-mail your