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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.”

The materials on the Eversheds Sutherland website are for general information purposes only and do not constitute legal advice. While reasonable care is taken to ensure accuracy, the materials may not reflect the most current legal developments. Eversheds Sutherland disclaims liability for actions taken based on the materials. Always consult a qualified lawyer for specific legal matters. To view the full disclaimer, see our Terms and Conditions or Disclaimer section in the footer. Eversheds Sutherland is a provider of legal and other services operating through various separate and distinct legal entities. For further information about these entities and Eversheds Sutherlands' structure please see the Legal Notice page of this website.

Key contacts

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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