State & Local

  • July 05, 2024

    5 Moments That Shaped The Supreme Court's Jan. 6 Decision

    When the high court limited the scope of a federal obstruction statute used to charge hundreds of rioters who stormed the Capitol, the justices did not vote along ideological lines. In a year marked by 6-3 splits, what accounts for the departure? Here are some moments from oral arguments that may have swayed the justices.

  • July 05, 2024

    The Funniest Moments Of The Supreme Court's Term

    In a U.S. Supreme Court term teeming with serious showdowns, the august air at oral arguments filled with laughter after an attorney mentioned her plastic surgeon and a justice seemed to diss his colleagues, to cite just two of the term's mirthful moments. Here, we look at the funniest moments of the term.

  • July 05, 2024

    Neb. Justices Decline To Rule On Property Value Appeal

    The Nebraska Supreme Court said Friday it lacks jurisdiction to rule on a county board's appeal challenging decisions by the state's Tax Equalization and Review Commission that lowered valuations for a company's property, finding the board didn't meet a statutory requirement to institute judicial review proceedings.

  • July 05, 2024

    Tractor Supply Incorrectly Shifted Income, SC Tells Court

    Transactions between Tractor Supply Co. and two of its affiliates inappropriately shifted income and improperly reduced the company's South Carolina corporate income tax burden, the state told an appeals court, urging it to affirm a ruling by an administrative judge.

  • July 05, 2024

    The Firms That Won Big At The Supreme Court

    This U.S. Supreme Court term featured high-stakes oral arguments on issues including gerrymandering, abortion and federal agency authority, and a hot bench ever more willing to engage in a lengthy back-and-forth with advocates. Here's a look at the law firms that argued the most cases and how they fared.

  • July 05, 2024

    Hawaii To Relax Compliance Requirements For Film Tax Credit

    Hawaii will ease some of its compliance requirements for companies aiming to take advantage of the state's film production tax credit as part of a bill signed by the state's Democratic governor.

  • July 05, 2024

    Mich. Tax Panel Drops Vacant Store's Value By $500K Per Year

    The highest and best use of a vacant commercial property at the time of its assessment was to demolish the improvements and hold it for future development, a Michigan panel ruled, lowering the property's valuation by nearly $500,000 for each of two years.

  • July 05, 2024

    Top State And Local Tax Policies Of 2024: Midyear Report

    States in 2024 have picked different ways through tax policy to respond to key challenges. Here, Law360 looks at some of the top trends in state and local tax policy so far this year.

  • July 03, 2024

    Maryland Fends Off Chamber's Challenge To Digital Ad Tax

    A disputed provision of Maryland's tax on digital advertising doesn't violate the First Amendment, a federal judge in the state found Wednesday, throwing out a challenge to the tax brought by the U.S. Chamber of Commerce and other business groups.

  • July 03, 2024

    Wash. Mall, Retail Center Seek $1.3M In Property Tax Refunds

    A Seattle mall and shopping center are seeking property tax refunds topping $1.3 million, according to complaints in state court that claim the county assessor failed to use appropriate data and overvalued the properties.

  • July 03, 2024

    Wash. Regs Provide More Definitions For Capital Gains Tax

    Washington state clarified substantive aspects of its tax on capital gains by supplying additional definitions and examples of when the tax applies under regulations adopted by the state Department of Revenue.

  • July 03, 2024

    Fox Rothschild Hires Pryor Cashman Nonprofit Leads

    Fox Rothschild LLP announced Wednesday the hiring of two Pryor Cashman LLP partners for its corporate department in New York.

  • July 03, 2024

    Hawaii Creates Panel To Study Mitigation Of Biz Tax Burdens

    Hawaii will create a business revitalization task force to study potential mitigation of regulatory and tax burdens imposed on companies in the state as part of a bid to improve its economic competitiveness and business climate under a bill signed by the governor.

  • July 03, 2024

    NY Extends Tax Breaks For Green Roofs On City Buildings

    New York is extending for another three years a property tax abatement program that encourages residential and commercial buildings in New York City as part of a bill signed by Gov. Kathy Hochul. 

  • July 03, 2024

    Minn. Tax Dept. Clarifies Rules On Third-Party Installations

    Installation of a product in Minnesota by a party other than its seller is generally subject to state sales tax if the sale of the item itself is taxable, the state tax department said.

  • July 03, 2024

    Kansas' June Tax Collection Up $40M From Prior Year

    Kansas collected $1.03 billion in tax revenue in June, about $40 million more than it collected in the same month last year, according to revenue figures released by the governor's office.

  • July 03, 2024

    Mo. General Revenues Exceed Last Fiscal Year By $194M

    Missouri general revenue collection throughout the 2024 fiscal year was $194 million higher than the previous fiscal year, according to a report by the state's Office of Administration, Division of Budget and Planning.

  • July 03, 2024

    Arkansas' June General Revenue Drops 2.5% From Last Year

    Arkansas' general revenue for June was at $751 million, 2.5% below June 2023, the state Department of Finance and Administration announced. 

  • July 03, 2024

    Top State & Local Tax Cases Of 2024: Midyear Report

    In the first half of 2024, the Ohio Supreme Court upheld the constitutionality of the state's law allowing municipalities to tax remote workers, while Microsoft sealed victory in a fight with California to include foreign dividends in its sales factor denominator, resulting in a $94 million refund. Here, Law360 looks at some of the top state and local tax cases of the past six months.

  • July 02, 2024

    Chevron's Fall Places State Tax Rules Under Microscope

    State tax regulations could face increased judicial scrutiny in light of the U.S. Supreme Court's decision to jettison the decades-old Chevron deference doctrine, which instructed courts to defer to federal agencies' interpretations of ambiguous laws.

  • July 02, 2024

    Calif. Couple Overstated Basis, Owe More Tax, OTA Says

    A California couple overstated the amount of basis they had in a residence they sold, the state Office of Tax Appeals said, siding with the state Franchise Tax Board that the couple had less basis in the home and thus greater taxable gain.

  • July 02, 2024

    Conn. Remodels Taxes On Cars, Insurance Co. Assessments

    Connecticut will remodel its motor vehicle tax regime, exempt some taxpayers from paying interest on underpayments of corporation business and personal income taxes and adjust the calculation of assessments on domestic insurance companies under legislation signed by the governor.

  • July 02, 2024

    Tax Consultant's Claim To Commissions Brought In Bad Faith

    A California state appeals court found a wage and hour lawsuit against a tax credit firm was brought in bad faith because the worker lacked evidence to support her allegations, upholding a lower court's ruling and awarding attorney fees and costs to the firm.

  • July 02, 2024

    Mass. Dept. Says No Sales Tax On Genetic Testing

    Charges for genetic testing of customers in Massachusetts don't incur sales tax, the state tax department said in a letter ruling released Tuesday, because personal services are exempt and the test kits provided constitute an inconsequential component of the transaction.

  • July 02, 2024

    Mont. Revenue Drops $180M From Last Fiscal Year

    Montana collected $180 million less in general fund revenue during the fiscal year that ended in June than it did in the previous year, the state Department of Revenue said in a preliminary report.

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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