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Sutherland SALT - NYC Administrative Law Judge Determines Long Distance Telecommunications Service Fees Exempt from Utility Tax (January 19, 2017)
Sutherland SALT
On December 29, 2016, a New York City administrative law judge (ALJ) determined that Sprint’s long distance telecommunications service fees were exempt from the City’s Utility Tax. In the Matter of ...
Sutherland LNG - NextDecade Signs Lease for Potential LNG Terminal (January 18, 2017)
Sutherland LNG
NextDecade, LLC announced it has signed lease agreements with the State of Texas and City of Texas City for an approximately 1,000-acre site at Shoal Point for the potential development of a ...
Sutherland LNG - Lloyds Energy Group Files FTA LNG Export Application (January 18, 2017)
Sutherland LNG
Lloyds Energy Group LLC (Lloyds) has filed an application with the U.S. Department of Energy for authorization to export up to 9 million metric tons per annum (1.25 Bcf/day) of domestically produced ...
Sutherland SALT - California Court of Appeal Holds Doing Business ≠ Any Activity Engaged In for Pecuniary Gain (January 17, 2017)
Sutherland SALT
On January 12, 2017, the California Court of Appeal held in a published opinion that a taxpayer passively holding a 0.2 percent interest in a California-based limited liability company (CA LLC) was ...
Sutherland SALT - Sutherland SALT Scoreboard Publication - Fourth Quarter 2016 (January 17, 2017)
Sutherland SALT
Sutherland SALT releases the fourth edition of the “SALT Scoreboard,” a quarterly publication that tracks significant state tax litigation and controversy developments and tallies the results of ...
Sutherland SALT - Checkfree - Another Taxpayer Win on New York State Online Service Receipt Sourcing; ALJ Determination Mirrors Expedia (January 13, 2017)
Sutherland SALT
On January 5, 2017, a New York State Division of Tax Appeals  administrative law judge (ALJ) determined that a taxpayer’s electronic bill  payment and presentation receipts constitute “service” ...
Sutherland Coop Law - Eleventh Circuit Rules Co-op Members Are Not Entitled to Immediate Cash for Profits (January 13, 2017)
Sutherland Coop Law
The U.S. Court of Appeals for the Eleventh Circuit dismissed (subscription required) a case brought by members of the Central Alabama Electric Cooperative (CAEC) against the central Alabama utility ...
Sutherland Coop Law - KIUC Executes Agreement to Construct Hybrid Solar and Energy Storage System (January 11, 2017)
Sutherland Coop Law
Kaua'i Island Utility Cooperative has executed a power purchase agreement with AES Distributed Energy, Inc. for a plant that will provide solar energy plus a battery-based energy storage system. The ...
Sutherland SALT - Sutherland Named Tax Practice Group of the Year for Third Consecutive Year by Law360 (January 11, 2017)
Sutherland SALT
We are pleased to announce that Sutherland has been named Tax Practice Group of the Year for the third consecutive year by Law360, a nationwide legal news service. The award is given annually to ...
Sutherland Cybersecurity - NIST Releases Revised Framework for Public Comment (January 11, 2017)
Sutherland Cybersecurity
The National Institute of Standards and Technology (NIST) has released draft revisions to its voluntary "Framework for Improving Critical Infrastructure Cybersecurity." This update revises the ...
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