State & Local
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August 06, 2024
Ohio Board Affirms Nix Of Tax Break For Church's Rec Site
A recreation field owned by an Ohio-based church doesn't qualify for a property tax exemption because it wasn't used as a place of worship, the state Board of Tax Appeals affirmed.
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August 06, 2024
Bressler Grows In NJ With New Litigation, Tax Experts
Bressler Amery & Ross PC added longtime experts in tax law, trusts and estates, and commercial litigation in a recent round of expansion in New Jersey announced this week.
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August 06, 2024
Calif. Investor Can't Exclude $15.2M In Gains, OTA Finds
A real estate investor may not exclude about $15.2 million in capital gains from his California tax return for the 2012 tax year, the state Office of Tax Appeals found, siding with the Franchise Tax Board that the income was not subject to double taxation.
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August 06, 2024
Calif. Biz Not Entitled To Cost Of Goods Deduction, OTA Says
A California construction business is not entitled to an income tax deduction for the cost of goods sold, the state Office of Tax Appeals ruled.
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August 06, 2024
Mont. July Revenue Collection Up $5M From Last Year
Montana's general revenue collection for July outpaced last year's total by $5 million, the state Department of Revenue said Tuesday.
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August 06, 2024
Mass. Revenue Collection In July Trails Last Year By $18M
Massachusetts' revenue collection in July was down $18 million from July 2023, the state Department of Revenue said.
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August 06, 2024
Calif. OTA Says Biz Owes Use Tax On Vehicle Purchase
California's use tax still applies to a business's purchase of a commercial vehicle despite the business's argument that it was used for interstate and foreign commerce and therefore exempt, the state Office of Tax Appeals ruled.
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August 06, 2024
Arnold & Porter Adds Abramson Cancer Center Chief Counsel
Throughout her career and while working in progressive leadership roles for the Abramson Cancer Center at the University of Pennsylvania, Mir Masud-Elias, Arnold & Porter Kaye Scholer LLP's newest counsel, has asked herself the same question: Is this role the best use of her time on Earth?
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August 05, 2024
Netflix, Hulu Reject Owing Missouri Video Service Fees
A new Missouri law that exempts streaming and satellite television services from video service provider fees was a clarification and does not prove the fees previously applied to streaming services, Netflix and Hulu told a state Circuit Court in a filing released Monday.
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August 05, 2024
Va. Owes Refund To Remote Worker, Tax Commissioner Says
Virginia wrongly denied an individual income tax refund to a man who worked remotely in another state to cover the amount withheld by his Virginia employer, the state tax commissioner said in a ruling published Monday.
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August 05, 2024
Va. Biz Correctly Classified Contractors, Tax Boss Says
Workers for a Virginia drywall and painting business did not qualify as employees, the state tax commissioner said, reversing a state tax department finding that the business owed withholding taxes on the workers' payroll.
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August 05, 2024
Va. Tax Head Says Man Must File Return Despite Move To Md.
A Virginia resident who moved to Maryland to work at a hospital was still considered a domiciled resident of Virginia and required to file a state tax return there, the Virginia tax commissioner determined, saying the man maintained several links to the state.
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August 05, 2024
Chamber Asking 4th Circ. To Revive Md. Digital Ad Tax Fight
The U.S. Chamber of Commerce and other groups are seeking Fourth Circuit review of a federal district court decision throwing out their First Amendment complaint against Maryland's digital advertising tax, the groups told the lower court.
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August 05, 2024
North Dakota Ballot Initiative Seeks To End Property Tax
North Dakota would prohibit political subdivisions from imposing property taxes if a constitutional amendment is approved by voters in November.
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August 05, 2024
Fla. Net Revenue In Fiscal Year 2024 Beat Estimates By $1B
Florida's net revenue collection in the 2024 fiscal year was $1.09 billion higher than estimates, according to the state Office of Economic and Demographic Research.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.