State & Local

  • July 11, 2024

    'Bridgegate' Defense Offers Road Map For NJ RICO Case

    Counsel for the powerful New Jersey mogul and Democratic operatives facing explosive racketeering charges are likely to justify their actions as just business, experts told Law360, describing defense tactics similar to the ones that absolved defendants in "Bridgegate," New Jersey's most notorious politics-fueled crime in recent history.

  • July 11, 2024

    Mich. Asks Appeals Court To Rethink Nationwide's Tax Win

    Michigan insurance companies that are part of Nationwide are required to file taxes as individual entities and not as a unitary group, Michigan's tax department said, asking the state Court of Appeals to reconsider its opinion in the case.

  • July 11, 2024

    Apple Challenges $14.8M Fla. Tax Bill In Sourcing Dispute

    Apple asked a Florida state court to find that the state Department of Revenue incorrectly sourced revenue from sales of digital services and licensing agreements to in-state customers instead of out-of-state locations where the company performed its work, according to a complaint Law360 obtained Thursday.

  • July 11, 2024

    Minn. Ends Fiscal Year $421M Ahead Of Revenue Estimates

    Minnesota's total net revenue for the fiscal year was $421 million higher than forecast, according to the state Department of Management and Budget.

  • July 11, 2024

    Ohio Revenue Trails Estimates By $928M In Fiscal 2024

    Ohio's general revenue in the 2024 fiscal year was $928 million lower than estimates, according to the state Office of Budget and Management.

  • July 11, 2024

    Ohio Justices To Hear Arguments In Aramark Tax Dispute

    Hospitality services provider Aramark will argue its appeal of a denied tax break for reimbursements received from clients before the Ohio Supreme Court and not before a master commissioner, the court said Thursday.

  • July 10, 2024

    NJ Panel Says Tax Amendment Challenge Had No Real Claim

    A New Jersey state appeals court on Wednesday tossed a challenge to an amendment blocking certain appeals from being litigated in the state's tax court, reasoning that parties can still fight tax matters in trial court.

  • July 10, 2024

    Pa. House OKs EV Fee, End Of Tax On Residential Charging

    Pennsylvania would impose an annual fee on electric vehicles and plug-in hybrid electric vehicles and eliminate an alternative fuels tax on electricity for charging done at private residences under a bill the state House of Representatives passed Wednesday.

  • July 10, 2024

    MGM's Suit Against Mich. Tax For Ill. Riverboat Sale Tossed

    A Michigan subsidiary of MGM failed a requirement to request an alternative apportionment method before going to court in its challenge of a corporate income tax assessed on gains from its sale of an interest in a riverboat casino, the state Court of Claims ruled.

  • July 10, 2024

    NJ OKs Relaxing Worker Location Rules For Tax Credits

    New Jersey made it easier for businesses with remote employees to qualify for some of the state's tax breaks and grant programs by loosening the state's employee location requirement under a bill signed by Gov. Phil Murphy on Wednesday.

  • July 10, 2024

    A&E Overcomes NYC's Rejection Of Debt Deductions

    A&E Television Networks may claim a New York City corporate tax deduction for certain debt expenses, a city administrative law judge said in a determination released Wednesday, saying deductions allowed federally are also allowed against the city tax.

  • July 10, 2024

    NJ Expands Film Tax Credit To More Digital Productions

    New Jersey expanded its film tax credit program's definition of digital media content to include other forms of digital content under a bill signed Wednesday by Democratic Gov. Phil Murphy.

  • July 10, 2024

    Ohio Board Boosts Value Of Wendy's Property To $2.1M

    An Ohio city and school board proved that a property housing a newly constructed Wendy's restaurant was undervalued based on comparable properties in the area and that its value should be increased to $2.1 million, the state's Board of Tax Appeals ruled.

  • July 10, 2024

    Fla. Net Revenue Through May Beats Estimates By $1B

    Florida's net revenue collection from July 2023 through May was $1.06 billion higher than estimates, according to the state Office of Economic and Demographic Research.

  • July 10, 2024

    Calif. Ends Fiscal Year With Revenue $3B Over Estimates

    California's general fund revenue in the 2024 fiscal year was $3 billion higher than estimated, the California state controller said Wednesday.

  • July 09, 2024

    NY Judge In Trump Case OKs Narrow Subpoena For Atty

    An attorney who told reporters he held an impromptu hallway conversation with a New York state judge in the lead-up to February's $464.6 million civil fraud judgment against Donald Trump must turn over any communications he had with the court regarding the underlying action, according to a Tuesday ruling.

  • July 09, 2024

    Calif. Health Players Back Managed Care Tax Amid Uncertainty

    A ballot measure backed by some of the biggest healthcare players in California is designed to protect billions of dollars in revenue for the state's Medicaid program. Its impact may hinge on persuading more doctors to serve low-income patients.

  • July 09, 2024

    Mont. Floats Regs To Implement Income Tax Changes

    Montana would implement legislation enacted in 2021 that made substantive changes to the state's individual income tax under regulatory updates proposed by the state Department of Revenue.

  • July 09, 2024

    Mo. Exempts Streaming, Satellite Cos. From Local Fees

    Missouri will exempt streaming and satellite TV companies from local franchise fees as part of two bills signed into law by the governor Tuesday, despite cities in the state banding together to seek such fees from Netflix, Hulu, DirecTV and others in class actions.

  • July 09, 2024

    Ohio Justice Criticizes Dialysis Co.'s Tax Apportionment Claim

    An Ohio Supreme Court justice expressed deep skepticism Tuesday about a dialysis company's arguments that a portion of its receipts from medical services that it provided to Ohio patients should be sourced to other states.

  • July 09, 2024

    Mich. Property Tax Elimination Fails To Get On 2024 Ballot

    A constitutional amendment that would have eliminated Michigan's property taxes will not appear on the 2024 state ballot after its backers failed to submit the signatures needed to qualify, the secretary of state's office confirmed Tuesday.

  • July 09, 2024

    Ex-NRA Finance Chief Agrees To 10-Year NY Nonprofit Ban

    A former chief financial officer of the National Rifle Association has agreed not to serve as a fiduciary of a New York nonprofit for 10 years as part of a settlement in the state attorney general's suit in state court alleging he and other executives misused donor money, according to deal terms disclosed Tuesday.

  • July 09, 2024

    Hawaii Justices Will Hear Airline's Tax Complaint

    Hawaiian Airlines will be able to contest a state intermediate court order that found the tax appeal court did not have jurisdiction over the airline's tax appeal, the state Supreme Court ruled.

  • July 09, 2024

    Mo. Allows Opt-Outs To Pass-Through Entity Tax

    Missouri will allow members of pass-through entities to opt out of the state's entity-level tax that bypasses the $10,000 federal cap on state and local tax deductions under a bill signed by the governor Tuesday. 

  • July 09, 2024

    Iowa's Total 2024 Receipts $266M Higher Than Previous Year

    Iowa's total receipts for the 2024 fiscal year were $266 million higher than the previous fiscal year, according to a memo from the state's Department of Management.

Expert Analysis

  • A Vision For Economic Clerkships In The Legal System

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    As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.

  • E-Discovery Quarterly: Recent Rulings On Text Message Data

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    Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.

  • Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts

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    There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.

  • NY Tax Talk: Primary Function Is Key Analysis For Sales Tax

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    Two sales tax cases recently decided by New York's Appellate Division illustrate why both taxpayers and the state's Department of Revenue subscribe to the primary function test, a logical way to determine whether business transactions are subject to sales tax, say Elizabeth Cha and Jeremy Gove at Eversheds Sutherland.

  • Time To Fix NYC's Broken Property Assessment System

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    A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.

  • Strange Notions Bubble Up: SALT In Review

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    From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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