State & Local
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November 22, 2024
La. Lawmakers OK Flat Income Tax, End Of Franchise Tax
Louisiana lawmakers advanced an amended version of the governor's tax overhaul plan Friday, passing legislation that would move the state to a flat individual income tax rate and eliminate its corporate franchise tax.
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November 22, 2024
NJ Hospital Must Give Up More Info In Exemption Fight
A New Jersey hospital seeking a property tax exemption for unused floors in its building must produce more documentation to show the extent to which it tried to sell or lease that space, the state Tax Court said.
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November 22, 2024
Texas Comptroller Adopts Rules For Electronic Tax Notices
The Texas comptroller adopted regulations to clarify that tax officials must send tax notices to property owners electronically if a property owner has elected to receive notices in that manner, according to a notice published in the state register Friday.
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November 22, 2024
The Tax Angle: Tax Prom, 25 Years Of TIGTA
From a look at the Tax Foundation's 87th annual Tax Prom celebration to the Treasury Inspector General for Tax Administration marking 25 years in operation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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November 22, 2024
Amazon Wrongly Taxed Retroactively, COST Tells SC Justices
Amazon was not required to collect and remit South Carolina sales tax on transactions through its marketplace before legislation authorizing that imposition, the Council on State Taxation told the state's Supreme Court in an amicus brief obtained Friday by Law360.
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November 22, 2024
Pa. Revenues Through Oct. Beat Estimates By $77M
Pennsylvania's general fund revenue from July through October outpaced forecasts by roughly $77 million, according to the state Department of Revenue.
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November 22, 2024
RI General Revenues Exceed Budget Estimates By $18M
Rhode Island's general revenues from July through October beat forecasts by $18 million, the state Department of Revenue said.
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November 22, 2024
Idaho Revenue Through Oct. Tops Forecast By $41M
Idaho's total revenue from July through October outpaced a forecast by $41 million, according to the state Division of Financial Management.
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November 22, 2024
Taxation With Representation: Stradley Ronon, Davis Polk
In this week's Taxation With Representation, Amcor PLC buys Berry Global Group Inc., AeroVironment buys BlueHalo, Robinhood Markets Inc. acquires TradePMR, and Comcast Corp. spins off a suite of NBCUniversal cable television networks.
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November 21, 2024
Ill. High Court Won't Shield Sun-Times In Trump Tax Case
The Illinois Supreme Court ruled Thursday that the Chicago Sun-Times can't use an anti-SLAPP law to duck a defamation suit over the paper's coverage of an investigation into a $1 million property tax reduction granted to Trump Tower during the president-elect's first term.
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November 21, 2024
Ill. Justices Give Marathon Chance To Avoid $15M Fuel Tax
Marathon Petroleum presented enough evidence to rebut claims by officials of an Illinois county that it owed about $15 million in fuel taxes on transactions stemming from cash settlements for delivery contracts, the state Supreme Court ruled Thursday, reversing an appellate court.
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November 21, 2024
Experts Cool On 'Chill' Defense In NJ RICO Case
Former prosecutors and academics are doubtful two of New Jersey's most politically connected attorneys can convince a judge that the racketeering case against them will have a chilling effect on lawyering, given that prosecutors only have to show they knew the end game of the notorious Democratic power broker they're accused of helping.
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November 21, 2024
Ohio City Tax Exemption Isn't Retroactive, Court Affirms
An Ohio property in a reinvestment area is not eligible for a city's tax exemption offered to remodeled homes, as the remodel was completed before the property was included in the reinvestment district, an Ohio appellate court affirmed Thursday.
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November 21, 2024
La. Parishes Can't Change Property Values After Court Rulings
Louisiana parish assessors lack the authority to unilaterally change a property's assessment if they become aware of an error in the assessment after a local board or the state Tax Commission sets the property's value, the state attorney general's office said.
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November 21, 2024
Fla. Nonprofit's Admission Fees Tax-Exempt, Dept. Says
A Florida nonprofit corporation that charges admission and membership fees for use of its facilities does not owe sales tax on the fees, the Florida Department of Revenue said in an advisement released Thursday.
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November 21, 2024
MTC Panel Shelves Real-Time Sales Tax Audit Proposal
The Multistate Tax Commission's Audit Committee opted not to proceed with considering a tax practitioner's proposal to develop a real-time sales tax audit program, but the project could be revisited after the intergovernmental organization fills vacant auditor positions, the panel's chair said Thursday.
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November 21, 2024
Minn. Tax Court Won't Revisit Stipulated $1M Property Value
The Minnesota Tax Court rejected a challenge to a $1 million property valuation, saying it had already set that value to reflect a stipulation reached between the local assessor and the previous owner for the assessment date at issue.
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November 21, 2024
Florida Co.'s Purchases For Attractions R&D Are Exempt
A Florida taxpayer's research and development expenses related to the development of new engineered attractions qualify for the state's research and development exemptions, the state Department of Revenue said in an advisement released Thursday.
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November 21, 2024
Miss. Collections Through Oct. Down $39M From Last Year
Mississippi's general revenue collection from July through October underperformed the same period in the last fiscal year by $39 million, according to the state Department of Revenue.
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November 20, 2024
Fla. Couple Ask To Revive Suit Over Unclaimed Property
A Florida couple asked the Eleventh Circuit Wednesday to revive their proposed class suit against the state's chief financial officer over a law that allows officials to hold unclaimed money indefinitely, arguing that it is a taking without just compensation because the state never pays interest on the amount held.
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November 20, 2024
NY Agency Says Ex-CUNY Employee's Payout Is Tax-Exempt
A pension payment from the City University of New York to an employee who left CUNY before being vested in the retirement program is still tax-exempt retirement income, the state's tax department said.
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November 20, 2024
NY Dept. Finds Partnership Distributions Not Tax-Exempt
Distributions from a certified public accounting firm to a retired partner incur New York state personal income tax, the state tax agency said, finding the distributions don't conform to the definition of retirement income under federal statute and aren't considered tax-exempt annuity payments under state regulations.
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November 20, 2024
NJ Court Must Revisit Assessor's Workplace Retaliation Claim
A New Jersey trial court must revisit a municipal tax assessor's workplace retaliation claim as the case used by the court in its decision doesn't exempt assessors from the state's employee protection law, an appellate panel ruled Wednesday.
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November 20, 2024
Va. Tax Applies To Co.'s Service Fees, Tax Commissioner Says
A furniture business that sells to customers in Virginia owes sales tax on delivery and installation fees because the services are provided in conjunction with products, the Virginia tax commissioner ruled.
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November 20, 2024
NY Finds Gov't Worker's Retirement Distributions Subtractable
A distribution from a federal government retiree's thrift savings plan is not subject to New York state income tax, the state's tax department said.
Expert Analysis
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.
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Judicial Committee Best Venue For Litigation Funding Rules
The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.
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The Strategic Advantages Of Appointing A Law Firm CEO
The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.