State & Local

  • June 27, 2024

    Fla. County Owes Tax To Other County, Fla. Justices Rule

    The Florida Supreme Court ruled Thursday that counties are not immune from being taxed on properties they own in other counties, affirming a decision that said Pinellas County cannot claim sovereign immunity to duck taxes on property it owns in neighboring Pasco County.

  • June 27, 2024

    Ind. Tax Doesn't Apply To Practice's Supplement Purchases

    An Indiana medical practice should be refunded sales tax paid on purchases of dietary supplements because the practice was able to prove the purchases were made for resale, the state Department of Revenue ruled.

  • June 27, 2024

    Ind. Biz Wrongly Taxed For Sales To Leasing Co., Dept. Says

    An Indiana furniture retailer was wrongly assessed additional tax for sales it made to a leasing company, the state Department of Revenue said in a letter of finding.

  • June 26, 2024

    Conn. Senate OKs Changes To Tax On Cars, Insurance Cos.

    Connecticut would change how it values and taxes motor vehicles, exempt some businesses from interest on certain tax underpayments and change the calculation of assessments on insurance companies under emergency-certified omnibus legislation the state Senate passed Wednesday at the start of a special session.

  • June 26, 2024

    Repatriation Tax Ruling May Sway State Wealth Tax Debates

    The U.S. Supreme Court's upholding of the federal repatriation tax could indirectly affect state tax policy discussions, including by influencing consideration of wealth taxes and encouraging states to keep potential due process issues in mind when enacting tax legislation.

  • June 26, 2024

    Fiserv Co. Challenges Fla. Tax Sourcing Rules

    Fiserv entity Checkfree asked a Florida state court to throw out a $4 million corporate income tax assessment, arguing that revenue from its payment facilitation services should be sourced out-of-state where the services are performed.

  • June 26, 2024

    5th Circ. Affirms Block On ARPA Tax Rule For Texas, La., Miss.

    A Texas federal judge properly ruled that the federal government could not enforce a provision in the American Rescue Plan Act that prohibits states from using pandemic aid to offset tax cuts, the Fifth Circuit said.

  • June 26, 2024

    Maine's Revenue Through May Lags Estimates By $50M

    Maine's revenue collection from July through May missed budget estimates by roughly $50 million, according to the state Department of Administrative and Financial Services.

  • June 26, 2024

    Wis. Revenues Through May Outpace Last Year By $232M

    Wisconsin general revenue collection from July through May was $232 million higher than the same period last fiscal year, according to the state Department of Revenue.

  • June 26, 2024

    Idaho Tax Revenue Through May Down $36M From Forecasts

    Idaho's revenue collection from July through May was $36 million lower than predicted, according to the state Division of Financial Management.

  • June 26, 2024

    Neb. Gov. Signals July Start To Property Tax Special Session

    Nebraska's governor announced his intent to call the state's unicameral Legislature into a special session starting July 25 to focus on what he described as a worsening property tax crisis.

  • June 26, 2024

    Ariz. General Revenues Through May Up $314M From Forecast

    Arizona's general revenue collection from July through May was $314 million higher than was forecast, according to the state Joint Budget Committee.

  • June 26, 2024

    Ore. Tax Court OKs Deduction For Horse Boarder's Biz Costs

    The owners of an Oregon horse boarding facility that lost money for eight years operated it with a profit motive, the state tax court ruled, allowing the couple a tax deduction for the business expenses sustained.

  • June 25, 2024

    Hawaii Adopts Fines For Excise, Rental Tax Reporting Failures

    Hawaii will impose fines for failures to comply with the reporting requirements of the state's general excise tax and transient accommodations tax laws as part of a bill signed by the governor.

  • June 25, 2024

    Hawaii Allows Tax Dept. To Serve Subpoenas Outside State

    Hawaii authorized its Department of Taxation to serve administrative subpoenas outside the state under a bill signed by the governor.

  • June 25, 2024

    Newsom Defends Calif. Tax Policy In State Of State Speech

    Gov. Gavin Newsom vigorously defended his state's fiscal policy Tuesday, declaring that California is not a high-tax state despite having the nation's highest overall individual income tax burden and highest gas tax.

  • June 25, 2024

    Bristol-Myers Fights NJ City's $4.6M Fee On Campus Upgrade

    Bristol-Myers Squibb asked the New Jersey Tax Court to reverse the state's upholding of a $4.6 million nonresidential development fee on renovations to buildings on a 91-acre campus, arguing the improvements were excluded from the levy.

  • June 25, 2024

    Hawaii Conforms To Fed. Code For Income, Estate Tax

    Hawaii conformed its income tax and estate and generation-skipping transfer tax laws to the federal tax code as amended through 2023 under a bill signed by the governor.

  • June 25, 2024

    Ohio Floats Rules Outlining Administration Of Cannabis Taxes

    The Ohio Department of Revenue published a proposed regulation outlining how the state will administer cannabis taxes, including assessment processes and recordkeeping requirements.

  • June 25, 2024

    Pa. Biz Group, Top Senate Tax Writer Oppose Biz Income Reg

    A proposed Pennsylvania regulation outlining what constitutes apportionable business income improperly suggests that the state could enforce combined reporting and ignore precedent limiting the taxation of multistate corporations, a business advocacy group and chair of the state Senate's tax-writing committee have argued.

  • June 25, 2024

    Minn. Tax Court OKs Dept.'s DuPont Apportionment Method

    The Minnesota tax department correctly applied an alternative method of apportionment to manufacturing company DuPont that better represented the company's taxable income in the state following transactions involving forward exchange contracts, the state's tax court ruled.

  • June 25, 2024

    DC Council OKs Tax Hikes On High-End Property, Payroll

    Washington, D.C., would impose a special tax rate on high-end residential properties, boost the premium for the district's paid leave program and make other tax and spending changes under legislation passed Tuesday by the district council.

  • June 25, 2024

    Ariz. Court Slashes Value Of Low-Income Housing Complex

    An Arizona housing complex subject to restrictions related to federal low-income housing tax credits was overvalued by a local assessor, the Arizona Tax Court said, slashing the valuation of the property by about three-fourths.

  • June 25, 2024

    T-Mobile Settles Gross Receipts Tax Dispute With Ohio

    T-Mobile reached a settlement with Ohio over the company's claims that the state tax agency incorrectly sourced certain receipts and double-counted others when it issued a $775,000 commercial activity tax assessment, according to a state Board of Tax Appeals order issued Tuesday.

  • June 25, 2024

    La. Board Finds Part Of Water Levies To Be Illegal Tax

    A portion of a conservation district's charges for pumping water is an unconstitutional severance tax, the Louisiana Board of Tax Appeals ruled, saying the charges weren't allowed to be used to fund a metering program.

Expert Analysis

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 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.

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