Marketplace Monday: North Carolina Enacts Marketplace Collection Law
Latest from SALT Shaker
A Veterans Day Salute: Q&A with Partner Tim Gustafson
Marketplace Monday: Important Considerations from the MTC’s Draft 2019 Marketplace Facilitator White Paper
Happy Halloween!!
SALT Pets of the Month: An Unexpected Duo
Bingham and Angela Merklaws were never supposed to be friends. The rivalry between cats and dogs is the oldest story in the book, but somehow these two were destined for each other. Growing up in separate parts of the country, it was Casey Mock, Manager, Public Policy, State and Local Tax at Amazon, and his wife Abby, who brought these two together.
Bingham, named after Grammy and Oscar-winning musician, Ryan Bingham, was adopted by Casey…
Paymaster of None: Washington Denies Taxpayer of B&O Deduction for Paymaster Services
The Washington Department of Revenue determined that a taxpayer did not qualify for the B&O tax deduction for payments made to an affiliate for the provision of “paymaster services” under R.C.W. § 82.04.43393. The paymaster services deduction did not apply to the taxpayer, which provided payroll services to affiliate restaurant employers, because the taxpayer had a “functional employment relationship” with the affiliates’ employees. Washington allows taxpayers that are “qualified employers of record” to deduct amounts…
SALT Scoreboard Publication Third Quarter 2019
This is the third edition of the Eversheds Sutherland SALT Scoreboard for 2019. Since 2016, we have 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 a discussion of the Illinois Appellate Court’s recent decision in Labell v. City of Chicago, insights regarding Maryland’s net operating loss deduction, and, to celebrate the opening of our new San Diego office,…
Marketplace Monday: Brexit – What are some of the key tax implications for the US tech and marketplace companies selling into the UK?
Regulation De-construction: Pennsylvania Court Holds Statutory Amendment Superseded Regulation
On October 16, 2019, the Pennsylvania Commonwealth Court held that a bank was required to pay sales tax on its purchases of computer hardware, canned computer software, and related services because a statutory amendment superseded the bank’s relied-upon exemption regulation. The court held that the bank complied with the regulation, which exempted from sales tax purchases of security equipment, as “construction contracts,” if: (1) the sellers or their designees installed the computer hardware; and (2)…
Marketplace Monday – Hawaii Issues GET Marketplace Guidance
