State & Local

  • August 05, 2024

    Ala. Net Tax Collection Through July Up $226M From Last Year

    Alabama's net general revenue from October through July was $226 million higher than the same period last fiscal year, according to the state Department of Revenue.

  • August 05, 2024

    Ark. July Revenue Meets Forecasted Expectations

    Arkansas' July general revenue was slightly above the forecasted amount, by $2.8 million, but was down from the previous July, the Arkansas Department of Finance and Administration said.

  • August 02, 2024

    Shuttered Paper Mill Says NC Can't Claw Back $12M Incentive

    Food and beverage packaging company Pactiv Evergreen has said it shouldn't have to repay the state of North Carolina $12 million in economic incentives after it shut down a local mill, arguing the underlying agreement is contradictory and the state is purely out for punishment.

  • August 02, 2024

    Colo. Court Affirms Residential Tax Rate For Vacant Parcels

    Two vacant parcels in Colorado were correctly classified as residential, the Colorado Court of Appeals said, upholding a state assessment board finding that the parcels were used in conjunction with an adjoining residential parcel.

  • August 02, 2024

    HFZ Capital Cops To $86M Fraud Charges, Blames Ex-Chief

    Defunct real estate firm HFZ Capital Group pled guilty in an $86 million criminal case Friday, admitting that its former top executive Nir Meir evaded New York City property taxes and stole funds from commercial and residential building projects.

  • August 02, 2024

    Colo. Appeals Panel Rejects Lower Tax Rate For Hospital

    A Colorado rehabilitation hospital should be classified as a commercial property for tax purposes because it was predominantly designed for its services and not for residency, a state appeals court said, reversing a state assessment board.

  • August 02, 2024

    Airbnb Appeal Of Tax On Guest Fees Rejected By Colo. Court

    Airbnb's fight against a $415,000 assessment by the city of Boulder related to short-term rental taxes on fees it collected was dismissed by a Colorado state judge, who said the law required taxing the amount the customer paid.

  • August 02, 2024

    Ex-Loeb Tax Atty Latest Addition To Kilpatrick's NY Team

    A former Loeb & Loeb LLP attorney is bringing his experience in U.S. federal tax matters and real estate transactions to Kilpatrick Townsend & Stockton LLP, the firm announced Thursday.

  • August 02, 2024

    W.Va. July Revenue $2M Below Estimates

    July, the first month of West Virginia's fiscal year, brought in $328.2 million in general revenue collection, falling below estimates, the governor said.

  • August 02, 2024

    Ore. Tax Court OKs Tax Deduction For Travel To Alaska

    An Oregon couple who operate a fishing business in Alaska are allowed to claim a deduction for travel expenses, the Oregon Tax Court said, reversing the Oregon Department of Revenue's determination.

  • August 02, 2024

    Ohio Board Finds Park's Oil, Gas Production Area Tax Exempt

    Space at a park in Ohio that is leased to a private entity to produce oil and gas is entitled to a property tax exemption, the state Board of Tax Appeals ruled Friday, saying the lessee's operations were incidental to the park's public purpose.

  • August 02, 2024

    La. Outlines Rules For 2nd Amendment Tax Holiday In Sept.

    The Louisiana Department of Revenue issued a bulletin outlining the types of hunting supplies and firearms that will be exempt from sales tax and use tax during three days in September.

  • August 02, 2024

    Texas General Revenues Through July Higher Than Last Year

    Texas brought in slightly more in general revenue through July than it did during the same period in the last fiscal year, the state comptroller's office said.

  • August 02, 2024

    Taxation With Representation: Sullivan, Dechert, Kirkland

    In this week's Taxation With Representation, BNP Parabis SA acquires an investment management subsidiary for €5.1 billion, Cleveland accounting firm CBIZ merges with competitor Marcum for $2.3 billion, and Arcosa Inc. inks a deal with a family-owned construction materials business for $1.2 billion.

  • August 01, 2024

    MTC Deputy Executive Director To Depart For New Role

    The Multistate Tax Commission's deputy executive director will be leaving the intergovernmental organization this month to take a position at the Federation of Tax Administrators, the head of the MTC announced Thursday.

  • August 01, 2024

    Navistar Appeals $2.7M Ohio Receipts Tax Assessment

    Navistar on Thursday appealed the Ohio tax commissioner's $2.7 million commercial activity tax assessment, telling the state Board of Tax Appeals that it was wrongly taxed on items sold at a reduced price, cash deposits and replacement parts.

  • August 01, 2024

    Chipotle Bundled 'Service Fee' With Tax To Hide It, Suit Says

    Chipotle customers filed a proposed false advertising class action in California federal court Wednesday accusing the fast-casual Mexican chain of tacking on secret "eye-popping service fees" bundled with a "tax" for online delivery orders at the end of the checkout process that purportedly ends up in Chipotle's own coffers.

  • August 01, 2024

    Direct File Will Be Available In New Mexico, IRS Announces

    New Mexico will participate in the Internal Revenue Service's free electronic tax return filing program known as Direct File in the 2025 tax filing season, the agency and the U.S. Department of the Treasury announced Thursday.

  • August 01, 2024

    Biz Group Seeks Changes To Ore. Corp. Tax Ballot Measure

    The explanatory statement for an Oregon ballot measure to impose a new minimum corporate tax and fund rebates to all individuals in the state must include additional information about its financial impact, a business group told an elections panel.

  • August 01, 2024

    Key State, Local Tax Takeaways From July

    From Disney joining IBM's fight to have the U.S. Supreme Court review a New York high court decision that upheld tax on royalties received from foreign affiliates to developments on the taxation of digital products, July was another busy month in state and local tax. Here, Law360 presents key SALT developments to know from the past month.

  • August 01, 2024

    Alaska Extends Tax Break To Independent Power Producers

    Alaska extended its broad tax exemption for public utilities to independent power facilities in a bid to encourage new energy development as part of a bill signed by the governor.

  • August 01, 2024

    Mass. Panel Upholds Tax On NH Resident During Pandemic

    The Massachusetts revenue commissioner was correct to deny an abatement of state taxes for a New Hampshire resident based in a Massachusetts office who worked at home during the COVID-19 pandemic, a state panel said.

  • August 01, 2024

    Idaho Revenue In Fiscal 2024 Up $53M From Forecasts

    Idaho's revenue collection in the 2024 fiscal year was $53 million higher than predicted, according to the state Division of Financial Management.

  • August 01, 2024

    Mo. Video Service Fee Exemptions Not Retroactive, Cities Say

    A new law that exempts streaming and satellite television services from video service provider fees does not render moot a group of cities' claim for back taxes from Netflix, Hulu, DirectTV and Dish, the cities told a Missouri circuit court.

  • July 31, 2024

    'Tax Avoidance' Fuels Global Reporting Pushback, Pro Says

    A lobbying effort from multinational corporations to dissuade states from adopting mandatory worldwide combined reporting aims to keep billions of dollars in profits that were shifted into tax-friendly jurisdictions beyond the reach of tax administrators, a retired researcher from a progressive think tank said Wednesday.

Expert Analysis

  • 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.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

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