California FTB Submits Reg for Services, Intangibles for Approval

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California FTB Submits Reg for Services, Intangibles for Approval

August 14, 2025

United States
United States
United States
Tax Notes Today - State

Eversheds Sutherland attorneys Tim Gustafson and Eric Coffill are quoted in this Tax Notes State article highlighting California’s Franchise Tax Board (FTB) submission of final amendments to sourcing rules for services and intangibles.

In the article, Eric commented on the extensive rulemaking process, stating that the rules “had been talked into the ground,” referencing the numerous iterations and seven formal and informal meetings over the years.

In addition, Tim highlighted the FTB’s engagement with stakeholders, saying:

“I think it’s good that FTB is finalizing the amendments; it certainly has been a long time coming.” He added that finalized rules will provide taxpayers with greater certainty, though how they’ll be applied in practice “remains to be seen.”

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timgustafson@eversheds-sutherland.com

Timothy A. Gustafson

Partner

Sacramento , United States

ericcoffill@eversheds-sutherland.com

Eric J. Coffill

Senior Counsel

Sacramento , United States

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