State & Local

Expert Analysis

• Ohio Tax Talk: Tax Amendments In Operating Budget Proposal

  

  Starting in 2023, the Ohio House of Representatives' budget bill would amend sales and use, income, and commercial activity tax provisions, so individuals and businesses must monitor its progression, considering the revisions could carry consequences or liability for taxpayers, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

• A Tale Of 2 State Tax Sourcing Decisions: The Pa. Court's Path

  

  The Pennsylvania Supreme Court’s recent decision in Synthes v. Commonwealth appropriately effectuated the Legislature's intent that ambiguous provisions in Section 17 of the Uniform Division of Income for Tax Purposes Act be construed to reflect the marketplace for the taxpayer's services, says Bruce Fort at the Multistate Tax Commission.

• A Tale Of 2 State Tax Sourcing Decisions: The Va. Court's Path

  

  The Virginia Supreme Court's textualist approach in Department of Taxation v. R.J. Reynolds diverges from a recent Pennsylvania Supreme Court analysis and mistakenly precludes consideration of the goals and history underlying provisions of the Uniform Division of Income for Tax Purposes Act, says Bruce Fort at the Multistate Tax Commission.

• Digital Ads And Electric Vehicles: SALT In Review

  

  From the latest move toward a tax on digital advertising to a proposed tax on the charging of electric vehicles, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Could The Supreme Court Legalize Marijuana Federally?

  

  Amid slow legislative and executive movement on cannabis reform, it’s worth examining whether the U.S. Supreme Court could provide a pathway to federal cannabis legalization — a decision that would surely require strange bedfellows given the court’s current ideological makeup, say Whitt Steineker and Mason Kruse at Bradley Arant.

• Pennsylvania Is Gathering Momentum On Adult-Use Cannabis

  

  Though Pennsylvania has been relatively slow-moving on cannabis reform, recent support from state leaders and pressure from neighboring states signal that legalization efforts are picking up steam, and could lead to the enactment of adult-use legislation soon, says Devin Malone at Clark Hill.

• Drinking And Driving: SALT In Review

  

  From several proposed tax breaks related to vehicular considerations to one that would aid bourbon distillers in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• Kentucky Tax Talk: Trouble With The Incentive Oversight Bill

  

  The potential retroactivity of a bill to increase the transparency and General Assembly oversight of Kentucky’s tax incentive programs would be problematic for businesses that received awards in recent years, despite the legislation being aimed toward future development, say attorneys at Frost Brown.

• Justices' MoneyGram Opinion Could Spur State Legislation

  

  The U.S. Supreme Court’s recent decision that federal law governs the escheatment of over $250 million in unclaimed MoneyGram checks provides clarity for some issuers, but aspects of related common law remain uncertain and states may take the opportunity to pass multistate escheatment legislation, say attorneys at Alston & Bird.

• Justices Leave Questions Open On Dual-Purpose Atty Advice

  

  The U.S. Supreme Court's recent dismissal of In re: Grand Jury on grounds that certiorari was improvidently granted leaves unresolved a circuit split over the proper test for deciding when attorney-client privilege protects a lawyer's advice that has multiple purposes, say Susan Combs and Richard Kiely at Holland & Hart.

• Biz Purchases In Nebraska, Lobsters In Maine: SALT In Review

  

  From a proposed tax exemption on business purchases in Nebraska to an attempt to punish lobster boycotts in Maine, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

• High Court Ax Of Atty-Client Privilege Case Deepens Split

  

  The U.S. Supreme Court's recent dismissal of In re: Grand Jury as improvidently granted maintains a three-way circuit split on the application of attorney-client privilege to multipurpose communications, although the justices have at least shown a desire to address it, say Trey Bourn and Thomas DiStanislao at Butler Snow.

• Comparing NY And NJ Reverse False Claims Statutes

  

  Michael Horn and Lilli Wofsy at Archer & Greiner examine the New York and New Jersey False Claims Acts that give private parties a right to file suits alleging failure to pay the government money, and important distinctions between these state statutes and the federal law that could protect companies facing lawsuits amid substantial incentives for private litigants.