State & Local
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January 28, 2025
NY Assembly Bills Seek Tax On Vacant Land, Buildings In NYC
New York City would be permitted to impose taxes on certain vacant land and vacant residential properties under a pair of bills introduced in the New York state Assembly.
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January 27, 2025
Late Filings Didn't Stymie Tax Challenges, Conn. Justices Say
Failing to file timely appraisals on commercial properties valued over $1 million was not fatal to several owners' tax assessment challenges under a new state law, the Connecticut Supreme Court ruled Monday, agreeing that a trial judge properly reopened the cases months after a missed deadline.
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January 27, 2025
Ind. Gov. Orders Analysis Of Nonprofit Hospitals' Tax Breaks
Indiana's governor issued an executive order requiring an analysis of nonprofit hospitals operating in the state to evaluate the tax-exempt benefits they received compared with the amount of charity care they provided.
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January 27, 2025
NJ Shortens Window For Use Of Redevelopment Tax Credits
New Jersey reduced the time in which tax credits for certain mixed-use and commercial real estate redevelopment projects must be used after approval as part of a bill signed by Gov. Phil Murphy.
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January 27, 2025
Md. Tells 4th Circ. Digital Tax Doesn't Defy 1st Amendment
Maryland's digital advertising tax doesn't violate the First Amendment, the state comptroller told the Fourth Circuit, urging it to affirm a court decision throwing out a challenge to the tax by the U.S. Chamber of Commerce and others.
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January 27, 2025
Ariz. Bill Would Make Corporations Disclose Tax Info
Arizona would require publicly traded corporations to file tax disclosures with the state's corporation commission that would be made available to the public under a bill introduced in the state House of Representatives.
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January 27, 2025
Wis. Man Can't Claim Biz Losses, Tax Board Says
A Wisconsin man was correctly denied an attempt to deduct business losses from his purported consulting firm as he wasn't able to show that the business existed, the state's Tax Appeals Commission said in an order released Monday.
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January 27, 2025
Md. House Bill Would Stop Motor Fuel Tax Increases
Maryland would no longer raise its motor fuel tax annually to adjust for inflation under a bill introduced in the state House of Representatives.
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January 27, 2025
Md. Senate Bill Would Bar Taxes On Vehicle Miles
Maryland would prohibit state and local taxes or fees based on vehicle miles traveled under a bill introduced in the state Senate.
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January 27, 2025
Mo. Elderly Housing Property Ruled Tax-Exempt
A Missouri apartment building made up of low-income units for elderly residents is exempt from tax because it is used for charitable purposes, the state tax commission ruled.
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January 27, 2025
RI Senate Bill Would Exempt Taxi, Pet Services From Sales Tax
Rhode Island would exempt taxicab services and pet care services from the state's sales tax under a bill introduced in the state Senate.
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January 27, 2025
Mo. Tax Commission Lowers T-Mobile Towers' Value
Two T-Mobile cell towers in Missouri should have their value lowered after the company provided a thorough inspection that properly accounted for depreciation, the state's tax commission ruled.
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January 27, 2025
Minn. Bill Would Exempt Overtime Pay From Income Tax
Minnesota would exempt overtime pay from state income tax under legislation introduced Monday in the state Senate.
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January 24, 2025
Ohio Board Denies Tax Break For Property Leased To Shelter
An Ohio property that is leased to an organization that provides services for homeless children isn't entitled to a charitable tax exemption because the property owner's primary activity is renting the property at market rates, the state Board of Tax Appeals ruled.
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January 24, 2025
Mich. Panel Denies Man's Bid To Switch Residence Tax Break
The Michigan Court of Appeals rejected a resident's attempt to switch a principal residence exemption from one home tied to his driver's license and voter registration address to a different house, saying he didn't prove that he moved to the other property.
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January 24, 2025
Netflix Urges Colo. Court To Reject Tax On Streaming Video
Netflix subscriptions are not tangible personal property that is subject to Colorado sales tax, the company told a state appeals court, urging it to uphold a district court decision.
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January 24, 2025
Former Head Of MTC, Tenn. DOR Reflects On Years In SALT
Joe Huddleston has had a hand in virtually every major issue in the state and local tax world for decades, whether during his tenure at the Tennessee Department of Revenue, the Multistate Tax Commission or the Federation of Tax Administrators. Now retired, he spoke to Law360 about his many roles and his influence in the field.
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January 24, 2025
Kan. Bill Would Exempt Feminine Hygiene Products From Tax
Kansas would exempt feminine hygiene products from sales and use tax under a bill introduced in the House of Representatives.
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January 24, 2025
NJ Panel Advances Tax Credits For AI Apprenticeships
Artificial intelligence companies doing business in New Jersey could claim tax credits of up to $5,000 per apprentice they employ under a bill approved by a state Assembly committee.
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January 24, 2025
Taxation With Representation: Latham, Simpson Thacher
In this week's Taxation With Representation, a Brookfield private real estate fund acquires Divvy Homes' property portfolio and platform, Kantar Group proposes the sale of Kantar Media, and an Ares Management-led group buys a majority of Form Technologies Inc.'s common equity.
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January 24, 2025
Ore. Contractor Tax Compliance Bill Needs Work, Panel Says
Enforcement of tax compliance for Oregon state contractors would increase under legislation in the state House, but members of a legislative committee and witnesses said more work is needed on the measure.
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January 24, 2025
Ill. Offers Tax Relief To Those Affected By Calif. Wildfires
Illinois will allow Southern Californians that pay Illinois tax to have until Oct. 15 to file and pay taxes following the wildfires in the region, the Illinois Department of Revenue said.
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January 24, 2025
Minn. Senate Bills Would Cut Metro Area Sales Taxes
Minnesota would cut the Minneapolis-St. Paul metropolitan region's combined local 1% sales and use taxes, potentially scrapping the taxes altogether, under a pair of bills introduced in the state Senate.
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January 24, 2025
Ore. Bill Would Boost Tax Credit For Film Fund Donations
Oregon would increase the total tax credit allowed for those who donate to the state's fund to promote the production of films and other media under legislation introduced in the state House.
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January 23, 2025
Mass. Gov. Seeks To Expand Taxation Of Nonresident Gains
Massachusetts would apply what is known as the investee apportionment method to tax gains that nonresidents receive from sales of interest in pass-through entities located in the commonwealth under a budget proposal from Gov. Maura Healey.
Expert Analysis
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Permanence And Other Elusive Notions: SALT In Review
From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Newman Suspension Shows Need For Judicial Reform
The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.
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How And Why Your Firm Should Implement Fixed-Fee Billing
Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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How Law Firms Can Use Account-Based Marketing Strategies
Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.
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Strategic Succession Planning At Law Firms Is Crucial
Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.
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Potential Calamities, Greatly Exaggerated: SALT In Review
From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Maximizing Law Firm Profitability In Uncertain Times
As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.
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Preparing Your Legal Department For Pillar 2 Compliance
Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.
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What Large Language Models Mean For Document Review
Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.
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Participating In Living History Makes Me A Better Lawyer
My role as a baron in a living history group, and my work as volunteer corporate counsel for a book series fan association, has provided me several opportunities to practice in unexpected areas of law — opening doors to experiences that have nurtured invaluable personal and professional skills, says Matthew Parker at the Nebraska Department of Health and Human Services.
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Another Ark. Tax Cut And Chicago Transit: SALT In Review
From yet another income tax cut in Arkansas to proposed extra funding for Chicago transit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Private Equity Owners Can Remedy Law Firms' Agency Issues
Nonlawyer, private-equity ownership of law firms can benefit shareholders and others vulnerable to governance issues such as disparate interests, and can in turn help resolve agency problems, says Michael Di Gennaro at The Law Practice Exchange.
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Kentucky Tax Talk: Taking Up The Dormant Commerce Clause
Attorneys at Frost Brown examine whether the U.S. Supreme Court is likely to review Foresight Coal Sales v. Kent Chandler to consider whether a Kentucky utility rate law discriminates against interstate commerce, and how the decision may affect dormant commerce clause jurisprudence.