State & Local

  • January 30, 2025

    Ga. Bill Would Allow CPA Affidavits In Lieu Of Tax Returns

    Georgia would allow businesses with locations in more than one jurisdiction to provide affidavits of certified public accountants in lieu of tax returns for purposes of allocating their gross receipts under a bill introduced in the state House of Representatives.

  • January 30, 2025

    Fla. Panel Stands Firm On Tossing Fiserv's Tax Sourcing Fight

    A Florida state appeals court declined to reconsider its dismissal of a group of Fiserv entities' challenges to the state's method of sourcing their receipts, another blow to the companies after a lower court walked back rulings in their favor.

  • January 30, 2025

    Partner Asks NY Appeals Court To Reverse Tax Credit Denial

    The New York Tax Appeals Tribunal unconstitutionally denied a resident tax credit for income tax paid by a partner of a Connecticut-based asset management company, the partner told a New York state appeals court, saying her income was double-taxed by the states.

  • January 30, 2025

    Kan. Bills Seek To Allow Local Ballot Votes On Earnings Taxes

    Kansas would allow counties and cities to impose earnings taxes through local ballot measures with the revenue aimed at property tax relief under bills introduced in the state Senate.

  • January 30, 2025

    Telecom Loses $23M Pa. Tax Case Over Private Line Services

    A telecommunications company is liable for $23 million in gross receipts tax assessed on its services' fees because the private line services it contested were not exempt, the Pennsylvania Commonwealth Court held.

  • January 30, 2025

    Tax Group Of The Year: Skadden

    Skadden Arps Slate Meagher & Flom LLP's tax practice advised on key deals and cases in 2024, including Mars Inc.'s $35.9 million acquisition of Kellanova and BlackRock Inc.'s $12.5 billion acquisition of Global Infrastructure Partners, landing it among the 2024 Law360 Tax Groups of the Year.

  • January 30, 2025

    Minn. Panel Advances Sales Tax Break For Physical Rehabs

    Minnesota would exempt nonprofit physical rehabilitation clinics from state sales and use taxes under legislation advanced by a Senate panel Thursday that would add them to the statute allowing the exemption for other healthcare facilities.

  • January 30, 2025

    Minn. Senate Panel Considering Solar Power Tax Credit

    Minnesota would provide income and corporate franchise tax credits against the costs of certain small-scale solar energy systems under legislation advanced Thursday by the state Senate Taxes Committee.

  • January 30, 2025

    Miss. House Bill Would Give Cos. Tax Credit For Donations

    Mississippi would allow businesses to claim an income, insurance premium or property tax credit for voluntary contributions made to nonprofit organizations under a bill introduced in the House of Representatives on Thursday.

  • January 30, 2025

    Miss. Gov. Calls On Senate To Pass Income Tax Phaseout

    Mississippi's Republican governor urged state senators to approve a House-passed plan to eliminate the state's individual income tax, but Democrats panned the idea, saying it would cut state revenue by a third.

  • January 30, 2025

    Minn. Bill Would Tax Sports Betting, Fantasy Leagues

    Minnesota would authorize and tax online sports betting and fantasy leagues under legislation introduced Thursday in the state Senate.

  • January 30, 2025

    Minn. Senate Bill Seeks Private Tax Letter Rulings

    The Minnesota Department of Revenue would provide binding guidance to taxpayers with private letter rulings under legislation introduced Thursday in the state Senate.

  • January 30, 2025

    Minn. Bill Seeks Tax Credit For Building Conversions

    Minnesota would allow tax credits and grants for some costs of conversions of certain underused buildings under legislation introduced Thursday in the state Senate.

  • January 30, 2025

    Mont. Senate OKs Lower Electronic Tax Payment Threshold

    Montana would lower the threshold above which tax liabilities must be paid electronically to one-tenth of the current amount as part of a bill passed by the state Senate and sent to the House of Representatives.

  • January 29, 2025

    Ill. House Resolution Seeks More Tax On Income Above $1M

    Illinois would propose an amendment to the state constitution to impose additional income tax equal to 3% of a person's income above $1 million under a joint resolution filed in the state House of Representatives.

  • January 29, 2025

    Maine Gov. Calls For Cigarette, Cannabis Tax Changes

    Maine should increase its cigarette excise tax and lower the cannabis excise tax while increasing the cannabis sales tax, the governor said in her State of the Budget address.

  • January 29, 2025

    SC House Bill Would Exempt Overtime Pay From Income Tax

    South Carolina would exempt overtime pay from individual income tax under a bill introduced in the state House of Representatives.

  • January 29, 2025

    Minn. Tax Court OKs Home Value Found By Mass Appraisal

    A home's tax valuation based on mass appraisal was valid, the Minnesota Tax Court ruled, saying the homeowners failed to show evidence of market value below the local assessor's determination.

  • January 29, 2025

    Detroit Public Schools Spar With State Over Tax Future

    A Michigan state judge weighing whether Detroit's public schools can continue collecting a tax to pay down debt said Wednesday the schools' "greatest challenge" is to convince him that they would be irreparably harmed if the tax lapsed.

  • January 29, 2025

    White & Case Adds Global Tax Pro From McDermott

    White & Case LLP announced Wednesday that it is expanding its global tax practice by bringing in a former McDermott Will & Emery partner to its Washington, D.C., office.

  • January 29, 2025

    Tax Group Of The Year: Mayer Brown

    Mayer Brown LLP's bench of tax talent is so deep that it can help its clients sell the Chicago Cubs one day and buy $646 million of Brazilian solar farms on another. The firm's ability to offer tax transaction and advisory services across industries, transaction types and specialty areas earned it a place among the 2024 Law360 Tax Groups of the Year.

  • January 29, 2025

    Colo. Panel OKs Sales Tax Search Engine Upgrade

    Colorado would improve its search engine for sales and use tax license information under legislation approved by the state Senate Finance Committee.

  • January 29, 2025

    Ohio Senate Bill Seeks Excise Tax On Adult-Use Cannabis

    Ohio would impose a 15% excise tax on adult-use sales of cannabis under a bill introduced in the state Senate.

  • January 29, 2025

    Ark. Amendment Would Allow End Of Personal Property Tax

    The Arkansas Legislature would be able to end or reduce personal property tax rates if a constitutional amendment were passed by voters under a resolution introduced in the state House of Representatives.

  • January 29, 2025

    Philip Morris Owed $11M Refund After NC High Court Ruling

    Philip Morris USA Inc. is owed a tax refund of more than $11 million following a state Supreme Court ruling clarifying North Carolina's $6 million cap on cigarette export tax credits, a state Business Court judge has said.

Expert Analysis

  • 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

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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.

  • An Unsound Silence: SALT In Review

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    From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Year-End Look At Florida's Capital Investment Tax Credit

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    Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.

  • Understanding Discovery Obligations In Era Of Generative AI

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    Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.

  • The Case For Post-Bar Clerk Training Programs At Law Firms

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    In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.

  • Ohio Voters Legalize Cannabis — What Comes Next?

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    This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.

  • Bezos On The Move: SALT In Review

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    From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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