State & Local

  • October 03, 2024

    Indiana Says Audit Overstated Biz's Sales Tax Assessment

    An Indiana business was able to provide receipts, invoices and exemption certificates that proved that an audit assessment for sales tax by the Department of State Revenue was overstated, according to the department in a letter of findings.

  • October 03, 2024

    Ind. Co. Doesn't Owe Tax On Canceled Order, Dept. Says

    An Indiana company was able to prove that merchandise it purchased from an out-of-state seller was canceled before it arrived and that it doesn't owe use tax on the transaction, the Department of State Revenue said in a letter of findings.

  • October 03, 2024

    Nev. July Sales Tax Revenue Drops 2.6% From Last Year

    Nevada's sales tax collection in July trailed last year's total for that month by 2.6%, the state Department of Taxation reported.

  • October 03, 2024

    NJ Mogul's Brother Says Lawyering Isn't Racketeering

    Parker McCay PA shareholder Philip A. Norcross is urging a New Jersey state judge to toss the sweeping indictment against him, his power broker brother and others over an alleged extortion scheme to acquire riverfront property in a distressed city, arguing that none of the targeted conduct is criminal.

  • October 03, 2024

    Ala. Offering Tax Extensions Following Hurricane Helene

    Alabama taxpayers can ask for relief from tax filing and payment deadlines following Hurricane Helene, the state Department of Revenue announced.

  • October 03, 2024

    K&L Gates Boosts Houston Shop With Ernst & Young Tax Ace

    K&L Gates LLP strengthened its Houston office this week with the hire of a tax partner with nearly three decades of expertise in advising multinational corporations on U.S. taxation on cross-border acquisitions and other transactions.

  • October 03, 2024

    Aerospace Co. Says Conn. Town Wrongly Taxed $8M In Assets

    A unit of a U.K.-based aerospace manufacturer is claiming that a Connecticut town overvalued its taxable personal property by nearly $8 million after the company moved nearly $20 million worth of its property out of the jurisdiction, according to a suit filed in state court.

  • October 03, 2024

    Calif. Can't Delay Bank's $20.7M Tax Refund, FDIC Tells Court

    A California tax collection agency shouldn't be allowed to delay a $20.7 million tax refund it owes the shuttered Signature Bank, the Federal Deposit Insurance Corp. told a New York federal court, saying that as the bank's receiver, it's entitled to the money now.

  • October 03, 2024

    Iowa Revenue Through Sept. Up $385M From Last Year

    Iowa's general revenue collection from July through September was up $385 million from the same period last year, according to the state Department of Management.

  • October 03, 2024

    Kansas Sept. Revenue Beats Estimates By $8.5M

    Kansas' general revenue for September was $8.5 million above estimates at nearly $1.1 billion, according to the state's monthly revenue report.

  • October 02, 2024

    Mass. Tax Board OKs Exemption For Senior Home

    A senior home on Martha's Vineyard is exempt from property taxes, a Massachusetts tax panel said in a decision released Wednesday, ruling that the owner, a charitable nonprofit, had a sufficient presence at the property for the exemption.

  • October 02, 2024

    Colo. Says Taxpayer Group Can Skip Registration, Ending Suit

    A group backing lower taxes doesn't need to register as a ballot issue advocacy committee, the Colorado Secretary of State's office said in an advisory opinion, bringing an end to the group's challenge to state reporting requirements for advocacy groups.

  • October 02, 2024

    NY Broadens Client Rep Options For Tax Tribunal Disputes

    New York will now allow people who have matters before the state's Tax Appeals Tribunal more leeway to choose who will represent them as part of a bill signed by Democratic Gov. Kathy Hochul.

  • October 02, 2024

    La. Ammonia Plant Will Need To Prove Exemptions At Trial

    A Louisiana ammonia plant and its contractor will need to prove at trial that their purchases of certain property qualify for a manufacturing exemption from sales and use tax, the state's Board of Tax Appeals ruled.

  • October 02, 2024

    Fla. Revenue Through Aug. Beats Estimates By $197M

    Florida's general fund revenue from July through August was $197 million above budget forecasts, according to the state Office of Economic and Demographic Research.

  • October 02, 2024

    Texas Sept. Revenue Rises 5% From Last Year

    Texas general revenue increased by more than 5% in September from the same month last year, according to a report by the state comptroller's office.

  • October 02, 2024

    Ohio Tax Board Boosts Parcels' Value To Purchase Price

    Two Ohio parcels should be valued at their purchase price, a state tax board said, rejecting a local board's finding that their value should be lower because the buyer paid a premium and demolished several structures on the properties.

  • October 02, 2024

    Calif. Authorizes Local Tax Above 2% Cap For Transportation

    California authorized three cities to impose a transactions and use tax to support countywide transportation programs or general services that in combination with other taxes could exceed a 2% statutory cap on the combined rate under a bill signed by Gov. Gavin Newsom.

  • October 01, 2024

    Mich. Appeals Court Denies Tax Break For Church Retreat

    The Michigan Court of Appeals affirmed a state tax tribunal decision that said a church's ministry retreat house that offered recreational activities wasn't exempt from property taxes.

  • October 01, 2024

    IRS Delays Deadlines, Grants Other Relief Following Helene

    Taxpayers in all or part of seven states will have until May 1 to file individual and business tax returns and make payments after Hurricane Helene hit the area, the Internal Revenue Service said Tuesday, while also granting dyed diesel penalty relief as well.

  • October 01, 2024

    Calif. Opens Door For Region's Voters To Seek Transit Tax

    A two-county California region that's allowed to impose a retail transactions and use tax to fund rail transit can now impose such a tax through a qualified voter initiative under a bill signed by Democratic Gov. Gavin Newsom.

  • October 01, 2024

    JetBlue Calls Fla. Method Of Taxing Airlines Unconstitutional

    A law that outlines what counts as miles flown inside Florida for tax purposes violates the internal and external consistency elements of the U.S. Constitution's commerce clause, JetBlue told a state court.

  • October 01, 2024

    Colo. Justices Turn Down Water District's Tax Hike Case

    Colorado's high court said it will not hear a water district's appeal of a court decision that said the district illegally doubled its property tax rate without first seeking voter approval.

  • October 01, 2024

    La. Gov. Wants Tax Overhaul, Will Call Special Session For It

    Louisiana would end its corporate franchise tax, reduce the corporate income tax and create a flat personal income tax under a plan proposed by the governor, who said Tuesday that he will call a special session of the Legislature in November.

  • October 01, 2024

    Ind. Tax Court Backs Use Of Old Burden-Shifting Statute

    An Indiana assessor must provide evidence to back up a property's nearly $2 million valuation because the assessment occurred under a statute shifting the burden of proof to assessors if valuations increased over a certain threshold, the state's tax court said.

Expert Analysis

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    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.

  • Newman Suspension Shows Need For Judicial Reform

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    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.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    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.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    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.

  • Strategic Succession Planning At Law Firms Is Crucial

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    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.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

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    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.

  • Maximizing Law Firm Profitability In Uncertain Times

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    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.

  • Preparing Your Legal Department For Pillar 2 Compliance

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    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.

  • What Large Language Models Mean For Document Review

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    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.

  • Participating In Living History Makes Me A Better Lawyer

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    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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