State & Local

  • July 03, 2024

    Fox Rothschild Hires Pryor Cashman Nonprofit Leads

    Fox Rothschild LLP announced Wednesday the hiring of two Pryor Cashman LLP partners for its corporate department in New York.

  • July 03, 2024

    Hawaii Creates Panel To Study Mitigation Of Biz Tax Burdens

    Hawaii will create a business revitalization task force to study potential mitigation of regulatory and tax burdens imposed on companies in the state as part of a bid to improve its economic competitiveness and business climate under a bill signed by the governor.

  • July 03, 2024

    NY Extends Tax Breaks For Green Roofs On City Buildings

    New York is extending for another three years a property tax abatement program that encourages residential and commercial buildings in New York City as part of a bill signed by Gov. Kathy Hochul. 

  • July 03, 2024

    Minn. Tax Dept. Clarifies Rules On Third-Party Installations

    Installation of a product in Minnesota by a party other than its seller is generally subject to state sales tax if the sale of the item itself is taxable, the state tax department said.

  • July 03, 2024

    Kansas' June Tax Collection Up $40M From Prior Year

    Kansas collected $1.03 billion in tax revenue in June, about $40 million more than it collected in the same month last year, according to revenue figures released by the governor's office.

  • July 03, 2024

    Mo. General Revenues Exceed Last Fiscal Year By $194M

    Missouri general revenue collection throughout the 2024 fiscal year was $194 million higher than the previous fiscal year, according to a report by the state's Office of Administration, Division of Budget and Planning.

  • July 03, 2024

    Arkansas' June General Revenue Drops 2.5% From Last Year

    Arkansas' general revenue for June was at $751 million, 2.5% below June 2023, the state Department of Finance and Administration announced. 

  • July 03, 2024

    Top State & Local Tax Cases Of 2024: Midyear Report

    In the first half of 2024, the Ohio Supreme Court upheld the constitutionality of the state's law allowing municipalities to tax remote workers, while Microsoft sealed victory in a fight with California to include foreign dividends in its sales factor denominator, resulting in a $94 million refund. Here, Law360 looks at some of the top state and local tax cases of the past six months.

  • July 02, 2024

    Chevron's Fall Places State Tax Rules Under Microscope

    State tax regulations could face increased judicial scrutiny in light of the U.S. Supreme Court's decision to jettison the decades-old Chevron deference doctrine, which instructed courts to defer to federal agencies' interpretations of ambiguous laws.

  • July 02, 2024

    Calif. Couple Overstated Basis, Owe More Tax, OTA Says

    A California couple overstated the amount of basis they had in a residence they sold, the state Office of Tax Appeals said, siding with the state Franchise Tax Board that the couple had less basis in the home and thus greater taxable gain.

  • July 02, 2024

    Conn. Remodels Taxes On Cars, Insurance Co. Assessments

    Connecticut will remodel its motor vehicle tax regime, exempt some taxpayers from paying interest on underpayments of corporation business and personal income taxes and adjust the calculation of assessments on domestic insurance companies under legislation signed by the governor.

  • July 02, 2024

    Tax Consultant's Claim To Commissions Brought In Bad Faith

    A California state appeals court found a wage and hour lawsuit against a tax credit firm was brought in bad faith because the worker lacked evidence to support her allegations, upholding a lower court's ruling and awarding attorney fees and costs to the firm.

  • July 02, 2024

    Mass. Dept. Says No Sales Tax On Genetic Testing

    Charges for genetic testing of customers in Massachusetts don't incur sales tax, the state tax department said in a letter ruling released Tuesday, because personal services are exempt and the test kits provided constitute an inconsequential component of the transaction.

  • July 02, 2024

    Mont. Revenue Drops $180M From Last Fiscal Year

    Montana collected $180 million less in general fund revenue during the fiscal year that ended in June than it did in the previous year, the state Department of Revenue said in a preliminary report.

  • July 02, 2024

    Calif. OTA Upholds Apportionment Method On $85M Gain

    California's Franchise Tax Board applied the correct apportionment method to a nonresident's $85 million income, the state Office of Tax Appeals said, upholding an additional tax assessment of $650,000.

  • July 02, 2024

    W.Va. Revenues For Fiscal Year Top Forecast By $590M

    West Virginia's general fund collections in fiscal year 2024 were $590 million ahead of budget estimates, the State Budget Office said in a preliminary report.

  • July 02, 2024

    Mass. Panel Won't Cut Tax Value Over Denied Building Permits

    The owner of commercial property in Massachusetts failed to show that local denials of building permits impacted the tax value of the property, a state panel said in a decision released Tuesday, rejecting the owner's appeal of a local assessment.

  • July 02, 2024

    Ark. June Revenue Drops From Previous Year, Dept. Says

    Arkansas net available general revenue for the month of June fell 2.5% below the previous year's collections, the state Department of Finance and Administration said Tuesday. 

  • July 02, 2024

    Pennsylvania Ends Fiscal Year Above Revenue Estimates

    Pennsylvania's revenue for the 2023-24 fiscal year was 1.9% above the state's revenue estimates, the state Department of Revenue announced.

  • July 02, 2024

    Mass. Panel OKs Penalty For Filing Estate Tax 7 Years Late

    A Massachusetts estate is liable for about $258,000 in penalties and interest for filing a required tax return seven years late, a state panel said in a decision released Tuesday.

  • July 01, 2024

    GoDaddy Shareholders Balk At Further Chancery Delay

    A special litigation committee that GoDaddy Inc. created in September 2023 in response to shareholder litigation over an $850 million tax asset buyout has 30 days to convince a Delaware Chancery Court judge that it is conducting a good-faith investigation and cooperating with the suing shareholders.

  • July 01, 2024

    Ill. Tax Applies To Re-Renters Of Hotel Rooms, Dept. Says

    Illinois will impose an occupation tax on people who re-rent hotel rooms in the state as part of recently enacted omnibus legislation, the state Department of Revenue said.

  • July 01, 2024

    Calif. Ballot Measure Seeks Nix Of Tax Hike Threshold Change

    California would scrap part of a ballot initiative that would have reduced the threshold needed for local governments to pass special taxes for public infrastructure and affordable housing projects under another ballot measure passed by legislators.

  • July 01, 2024

    Sealed Mich. Tax Panel Docs Protected From FOIA, Court Says

    Confidential Michigan Tax Tribunal proceedings are shielded from public-records requests, a state appeals court ruled, rejecting the tribunal's claim that it's required to disclose confidential information unless it's exempt from release under the state's Freedom of Information Act.

  • July 01, 2024

    Calif. Allows Biz Tax Credit Refunds After Limitation Period

    California will let taxpayers subject to a temporary business tax credit cap imposed by the state's recently enacted budget tax law elect to receive a refund for credits they otherwise could have claimed for the limitation period under a bill signed by Gov. Gavin Newsom.

Expert Analysis

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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