The Michigan Supreme Court held that a franchise fee imposed by the City of East Lansing violated Michigan’s constitution because the fee constituted a new local tax that was imposed without voter approval. #SALT #Tax esglobal.law/41Aoipb

A content delivery network services provider appealed the Washington Department of Revenue's assessment of retail sales tax. #SALT #Tax esglobal.law/4l2cl4o

On January 29, 2025, the Commonwealth Court of Pennsylvania held that a telecommunications company’s “non-voice” private line services were subject to the state’s gross receipts tax (GRT). #SALT #Tax esglobal.law/4hKq11b

In the latest "A Pinch of SALT" column in Tax Notes, SALT attorneys Eric Coffill & Megan Long explore the January budget proposal of California Gov. Gavin Newsom to tax banks using single-sales-factor apportionment and its potential implications.  esglobal.law/4bEON1r

A New Hampshire Court held the carryback long-term capital losses of one member of a unitary combined group can be used to offset the long-term capital gains of a different member of the group for purposes of computing the group’s Business Profits Tax. esglobal.law/3FB8Xx9

The Nevada Supreme Court found that the Nevada Department of Revenue’s attempt to ignore its email correspondence with a taxpayer violated “basic notions of justice and fair play.” #SALT #Tax esglobal.law/3FZa0XQ

The Supreme Court of Texas ruled that a corporation that owns and operates correctional facilities was not exempt from sales and use taxes as an unincorporated instrumentality of the United States or Texas. #SALT #Tax esglobal.law/3E09fNU

Join Eversheds Sutherland Counsel Jeremy Gove and Chelsea Marmor as they spotlight the case of Hologic, Inc. v. Stepp, discussing the facts, the court’s holding, the analysis, and the case’s practical implications. 🎧 Tune in now: lnkd.in/e7rAQCSR

A California appeals court held that taxpayers challenging city fees as unconstitutional without seeking a refund need not exhaust their administrative remedies. #SALT #Tax esglobal.law/3GsIIJI

This week, Eversheds Sutherland SALT Partners Maria Todorova and Eric Tresh will serve as speakers at the State Tax Roundtable for Utilities & Power’s (STARTUP) 2025 Spring Conference. Their session will cover emerging issues in administrative deference. #SALT #Tax

On April 17, 2025, the Michigan Tax Tribunal held that a business with only one brick and mortar location was entitled to apportion its income on its city income tax return because it engaged in business activities outside of the city. #SALT #Tax esglobal.law/4k45TZn

Members of our SALT team are pleased to join TeleStrategies’ 2025 Communications Taxation Conference! Panels will cover state tax litigation updates as well as issues and developments related to gross receipts taxes. For more info & to register: esglobal.law/4kALnA7

Members of our SALT team will present a state and local tax update today for Tax Executives Institute Denver Chapter. Sessions will include an update on SALT litigation and legislation, an overview of SALT for the C-Suite and more: esglobal.law/3GSSl4K

We are pleased to share the Q1 2025 edition of the SALT Scoreboard, which includes discussions of the taxability of private line services and content delivery networks, as well as a spotlight on combined reporting decisions. esglobal.law/43rlVXP

The Supreme Court of Mississippi recently held that separate freight fees are not included in Mississippi use tax base. #SALT #Tax esglobal.law/4kfZuep

This week, SALT attorneys Jeremy Gove & Laurin McDonald will explore the advanced nuances of state income tax adjustments during COSTEvents' 2025 Intermediate/Advanced State Income Tax School. For more info & to register: esglobal.law/3SbVNtO

SALT Partners Michele Borens, Jeff Friedman & Tim Gustafson are pleased to join Tax Executives Institute Region 10’s 2025 Tax Conference. Panels will cover issues and developments in apportionment as well as federal and state conformity. Find out more & register: esglobal.law/3Sc6r3K

This week, SALT Partner Jonathan Feldman will discuss the differences in how states define “manufacturing” and what is considered taxable under a “construction contract” at COSTEvents' 2025 Intermediate/Advanced Sales & Use Tax School. Learn more: lnkd.in/euyG3J6F

The Massachusetts Appellate Tax Board found that an out-of-state footwear company qualified as a “manufacturing corporation” for purposes of the state corporate excise (income) tax despite outsourcing the manufacturing of its shoes to third parties. esglobal.law/43ufBgZ

Partners Michele Borens & Jeff Friedman will present "The When and Where of State Income Taxes" during Tax Executives Institute Region 9’s 2025 Conference, held June 3-4 in Vancouver, WA. Find out more about this year's event and register by following this link: esglobal.law/43C7rTP