State & Local

  • August 07, 2024

    Minn. Delays Tax Deadlines For Those Hit By Storms

    Minnesota will give people and businesses in 19 counties hit by recent storms and flooding extra time to file and pay their state taxes, the Minnesota Department of Revenue said Wednesday.

  • August 07, 2024

    Office Buildings Reign Supreme In Terms Of NYC Tax Revenue

    According to a Wednesday report from New York state's fiscal watchdog, ongoing woes in the office sector aren't going to punch a hole in the budget for New York City — which can expect to continue to receive an "outsized" proportion of its tax revenue from office buildings.

  • August 07, 2024

    Tax Holidays Not Cure For Regressive Tax, Think Tank Warns

    Sales tax holidays are expensive and do more harm than good, the Institute on Taxation and Economic Policy said, instead advocating for tax policies that provide permanent relief to low- and middle-income taxpayers.

  • August 07, 2024

    Minn. Justices Affirm Wis. Biz Had Enough Contacts For Tax

    A Wisconsin distributor of industrial and packing products had enough contacts with Minnesota to be liable for its corporate franchise tax, the Minnesota Supreme Court ruled Wednesday, affirming a tax court decision.

  • August 07, 2024

    Tax Court's Economic Substance Foray May Clarify Limits

    A U.S. Tax Court judge plans to address an ill-defined provision governing the relevance of the economic substance doctrine in a microcaptive insurance case, offering the courts another chance to clarify an anti-abuse tool the IRS has been deploying more often.

  • August 07, 2024

    Iowa Revenues In July $128M Higher Than Last Year

    Iowa's total receipts for July were $128 million higher than the same month in the previous fiscal year, according to a memo from the state's Department of Management.

  • August 07, 2024

    Calif. Office Says Partner's Loss Claims Properly Disallowed

    A California audiovisual company that is a partner with two other companies cannot claim $853,000 in flow-through partnership losses because the company did not have the basis in the partnerships to be able to claim the losses, the state Office of Tax Appeals ruled. 

  • August 07, 2024

    NH Starts Fiscal Year 2025 $4 Million Over Revenue Estimate

    New Hampshire's general fund receipts in July were $4 million higher than budget estimates, according to the state Department of Administrative Services.

  • August 07, 2024

    Missouri Voters Reject Exemption For Child Care Facilities

    Missouri will not allow local governments to exempt child care facilities from property tax after a constitutional amendment was rejected by voters Wednesday. 

  • August 07, 2024

    Logistics Co. CEO Denies Role In NJ Racketeering Scheme

    The chief executive officer of logistics firm NFI Industries on Wednesday denied that he played a role in an alleged scheme led by a New Jersey power broker accused of reaping millions in tax credits by using extortion to acquire waterfront property in the distressed city of Camden.

  • August 06, 2024

    Calif. Sales By Snowmaking Co. Are Taxable, OTA Says

    A company that creates and supplies snow for entertainment companies in California had $1.93 million in taxable sales in 2012 through 2015 despite the company saying the snow was not tangible personal property, the California Office of Tax Appeals ruled.

  • August 06, 2024

    Wash. Appeals Court Reverses On Gas Chain Owing State Tax

    A Pacific Northwest gas station chain that issued fuel cards to customers must pay the Washington state business tax when cardholders purchase gas from other participating gas station chains as well as from nonparticipating chains, a state appeals court panel said Tuesday, reversing an earlier opinion.

  • August 06, 2024

    Calif. Hoteliers Denied Tax Break On Property Sale

    The owners of a California hotel were correctly assessed taxes on the gains from sale of a property, the state Office of Tax Appeals said, finding the owners did not demonstrate they qualified for a tax deferral.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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?

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

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    Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

  • Lean Into The 'Great Restoration' To Retain Legal Talent

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    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

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    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.

  • Fishing Makes Me A Better Lawyer

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    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.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    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.

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    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.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    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.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    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.

  • Looking South With A Smile: SALT In Review

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    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.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    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.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    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.

  • Using A Children's Book Approach In Firm Marketing Content

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    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.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    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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