State & Local

  • June 11, 2024

    Vt. Short-Term Rental Tax Proposal Vetoed

    A Vermont bill that would have imposed a 3% surcharge on short-term rentals was vetoed by the governor.

  • June 10, 2024

    Philly Tax Case Could Give Answers On Reach Of Localities

    The U.S. Supreme Court, presented with a Philadelphia resident's claim that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce, could answer questions about how much agency localities have to tax work performed elsewhere, panelists said Monday.

  • June 10, 2024

    Unclaimed Property Group Backs Disney At Mich. High Court

    An unclaimed property holder trade organization urged the Michigan Supreme Court to affirm that the state waited too long to demand that Disney and a restaurant company remit unclaimed property, arguing that third-party auditors' lax oversight allowed examinations to languish beyond the statute of limitations.

  • June 10, 2024

    NJ Panel OKs Relaxing Worker Location Rules For Tax Credits

    New Jersey would permanently loosen the employee location requirement for businesses to qualify for some of the state's tax breaks and grant programs as part of a bill advanced by the Senate Economic Growth Committee on Monday.

  • June 10, 2024

    Ariz. Justices Allow Tax On Marriott Loyalty Rewards Stays

    A Marriott-branded hotel in Arizona is liable for state taxes on rooms booked through a customer loyalty program, the state's Supreme Court said, upholding a state tax court decision.

  • June 10, 2024

    SD Declines To Respond To High Court Use Tax Appeal

    The South Dakota Department of Revenue sad it will not file a response in the U.S. Supreme Court to a construction company's petition that argues use tax imposed by the state on movable construction equipment was unconstitutional.

  • June 10, 2024

    Amazon Presses SC Justices To Review Sales Tax Case

    The South Carolina Supreme Court should review an appeals court's opinion that held Amazon was required to collect and remit sales tax on products sold on its marketplace in 2016 and owes the state $12.5 million in tax, the company said in a brief.

  • June 10, 2024

    Mass. House Omits Local-Option Tax From $6B Housing Bill

    A proposal by Massachusetts Gov. Maura Healey to allow local-option transfer fees on high-value real estate sales was left out of a housing package worth more than $6 billion passed by the state House of Representatives. 

  • June 10, 2024

    Kan. Court Rejects Valuation Based On Overturned Precedent

    The Kansas Board of Tax Appeals incorrectly relied on overturned precedent when it lowered a Home Depot's property value by almost $2 million, the Kansas Appeals Court ruled.

  • June 10, 2024

    Neb. To Waive Penalties For Late Taxes After Tornadoes

    Nebraska will provide waivers of penalties and interest to people and businesses who are unable to timely file income tax returns and make payments because of tornadoes in April, the state Department of Revenue said.

  • June 10, 2024

    Justices Seek SG's Input In Philly Tax Credit System Battle

    The U.S. Supreme Court asked U.S. Solicitor General Elizabeth Prelogar on Monday to weigh in on a Philadelphia resident's claim that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.

  • June 07, 2024

    3rd Circ. Backs NJ In Pipeline Co.'s Business Tax Fight

    The Third Circuit ruled Friday that New Jersey's partnership filing fee is a state affair that can't be challenged in federal court, dealing a blow to a pipeline company seeking to shed the cost because it does very little business in the state.

  • June 07, 2024

    Texas Justices Revive Equipment Leasing Co.'s Tax Case

    A Texas-based company that leases out heavy equipment was entitled to petition to have its supplies removed from local appraisal rolls in two counties despite previously declining to seek court review of the counties' assessments, the state's high court ruled Friday.

  • June 07, 2024

    Conn. Extends Biz Net Loss Deduction Carryforward Window

    Connecticut will extend by 10 years the window when companies may carry forward a net operating loss deduction for corporation business tax purposes and will allow a deduction for some combined groups affected by the state's shift to combined reporting, under a bill signed by the governor.

  • June 07, 2024

    Ind. Tax Dept. Says Research Co. Owed Refund For Purchases

    An Indiana research company is eligible for a refund of some sales tax paid on equipment purchases that fall under the state's research and development exemption, the state Department of Revenue said Friday. 

  • June 07, 2024

    Dentons Adds Pair Of Husch Blackwell Tax Attys

    Two South Carolina tax attorneys have joined Dentons' corporate, tax and private client practice as partners after moving from Husch Blackwell LLP, the firm announced on Thursday.

  • June 07, 2024

    Ind. Use Tax Applies To Steel Co.'s Equipment, Dept. Says

    An Indiana steel mill was correctly assessed use tax on its purchases of skidsteer, a drill press and an air conditioner because the equipment didn't fall under the state's manufacturing equipment exemption, the Indiana Department of State Revenue said. 

  • June 07, 2024

    Ind. Utility Co. Liable For Sales Tax On Products Purchases

    An Indiana water processing facility is liable for sales tax on its purchases of products like pipes and limestone because the purchases don't fall under the state's manufacturing or environmental exemptions, the Department of State Revenue said. 

  • June 07, 2024

    Taxation With Representation: Vinson, Latham, Ropes & Gray

    In this Week's Taxation with Representation, Waste Management buys Stericycle, Becton Dickinson pays $4.2 billion for Edwards Lifesciences' critical care products unit, Aquiline Capital Partners raises over $3.4 billion in fund capital, and Bain Capital buys PowerSchool Holdings.

  • June 07, 2024

    Pa. Business Income Rule Sparks Worries Of Tax Overreach

    A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has raised concerns from tax practitioners over whether the agency is seeking to expand its taxing authority over multistate businesses.

  • June 06, 2024

    NRA Can't Undo $6.4M Misconduct Verdict In NY AG Case

    A New York judge on Thursday rejected a request by the National Rifle Association and its longtime executives to set aside a jury's $6.4 million verdict that found they misspent charitable funds, saying Attorney General Letitia James provided sufficient evidence for the jurors to rule in her favor.

  • June 06, 2024

    Vt. Conforms State Law To Fed. Income, Estate Tax Statutes

    Vermont conformed its income tax law to federal income tax and estate tax statutes and will allow municipalities to enact local-option taxes without charter amendments that require approval by the state General Assembly under a bill signed by the governor.

  • June 06, 2024

    Colorado To Study Simplification Of Local Lodging Taxes

    Colorado will expand the scope of a task force responsible for simplifying the state's sales and use tax regime to improve the local lodging tax system as part of a bill signed into law by Democratic Gov. Jared Polis.

  • June 06, 2024

    Generative AI Poses Novel State Tax Questions, Tax Pros Say

    Open questions are swirling around state tax rules for the usage of generative artificial intelligence platforms, including whether they should be treated as canned or custom software, tax professionals said Thursday.

  • June 06, 2024

    Ind. Tax Court Backs Lower Valuation For Department Store

    The value of an Indiana Dillard's store was correctly reduced to about $5 million for tax years 2018 through 2020 by the state tax board after taking into consideration the owner's income approach analysis, the state's tax court ruled.

Expert Analysis

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

  • A Bold Idea And A Striking Disregard: SALT In Review

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    From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Traps To Avoid When Selling CRE In Las Vegas Area

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    When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.

  • How Clients May Use AI To Monitor Attorneys

    Excerpt from Practical Guidance
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    Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.

  • The Pop Culture Docket: Judge D'Emic On Moby Grape

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    The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.

  • Breaking Down High Court's New Code Of Conduct

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    The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.

  • Legal Profession Gender Parity Requires Equal Parental Leave

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    To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.

  • 'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor

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    Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.

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