The Massachusetts Appellate Tax Board (ATB) held that an auto body repair shop owed sales tax on the full receipts from its repair services because it failed to separately state nontaxable labor charges from taxable tangible personal property costs, notwithstanding that the shop itself paid sales tax when purchasing the tangible personal property incorporated into
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SALT Scoreboard – First Quarter 2026
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.
This edition includes discussion of Public Law 86-272 and intercompany transfers, as well as a spotlight…
SALT trivia – May 6, 2026
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: A bill was introduced in the Pennsylvania General Assembly that would enact a sales tax holiday for certain purchases related to this Fall holiday.
E-mail…
SALT team to present at four industry conferences this week
Members of our SALT team will participate in four conferences this week, covering emerging state tax controversies and key developments affecting the hospitality, communications and broader business landscape.
HOTEC Hospitality Tax Conference
SALT Partners Ted Friedman and Charlie Kearns will present “State Taxation of Digital Ads, Data Processing and Information Services: Impact on the Hotel…
SALT trivia – April 29, 2026
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: Subject to budget approval, the MTC agreed to reduce the member assessment of which state to $60,000 for the upcoming fiscal year due to the…
A Texas two-step on franchise tax: Lessons from NuStar and American Airlines
In this episode of the SALT Shaker Podcast, Partners Jeremy Gove and Chelsea Marmor break down two noteworthy Texas franchise tax decisions that provide important guidance on sourcing and federal preemption.
The hosts first discuss NuStar Energy LP v. Hancock, a Texas Supreme Court decision addressing how receipts from the sale of tangible personal…
Sew what? Ohio Supreme Court concludes apparel wholesaler’s evidence is insufficient for a refund
The taxpayer, a designer, marketer, and wholesaler of apparel and other fashion accessories, shipped products to its customer’s Ohio distribution center. The taxpayer argued that most of its products were subsequently shipped by its customer outside of Ohio after being received at the Ohio distribution center. And, because of this subsequent shipment, the taxpayer should…
U.S. District Court swipes banking industry group’s effort to block Illinois’ law banning interchange fees on tax and tips
By Jeremy Gove & Madison Ball
The U.S. District Court for the Northern District of Illinois ruled that the National Bank Act (NBA) does not preempt Illinois’ Interchange Fee Prohibition Act (IFPA), which prohibits credit card and debit card transaction processors from charging interchange fees on the portion of any card transaction that includes state and local taxes and gratuities.
In…
SALT trivia – April 22, 2026
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: An appellate court of which state recently held that COVID-19 did not qualify as a “natural disaster” for purposes of property tax relief?
E-mail your…
Indiana Tax Court: Cell phones qualify for telecom equipment exemption
The Indiana Tax Court addressed whether cell phones qualify for Indiana’s telecommunications equipment exemption from sales and use tax. New Cingular purchased certain cell phones that were later used to fulfill contractual obligations by either providing them free to customers who entered service agreements, or by issuing replacements under insurance programs. New Cingular sought a…