State & Local
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November 26, 2024
NY Groups, Truckers Say Congestion Pricing Unconstitutional
A New York teachers union, and coalitions of residents and truckers have told a federal judge that Manhattan's recently resurrected congestion pricing is still unconstitutional and discriminatory, and federal and state transportation agencies shouldn't be allowed to shake their claims just because the tolls will be reduced.
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November 26, 2024
Tax-Exempt Benefit Regs Would Give Tribes Overdue Power
Recently proposed regulations on tribal general welfare benefits would grant tribes sole discretion to determine which programs and services are tax-exempt benefits and, if finalized, would fulfill the long-overdue purpose of a 2014 law meant to give them more deference.
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November 26, 2024
Jones Walker Welcomes New Commercial, Tax Atty
Jones Walker LLP has added as a tax partner an attorney who negotiates, structures and drafts complex merger and acquisition transactions, financings and related contracts and agreements, the firm said.
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November 26, 2024
NY Authorizes County, City To Raise Tax Rates On Hotel Stays
New York authorized Dutchess County and the city of Hudson to increase taxes on hotel and motel stays under legislation signed by Democratic Gov. Kathy Hochul.
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November 26, 2024
Ariz. Reps. Urge Exemption Of State Rebates From Federal Tax
Arizona's one-time state tax rebates issued in 2023 should be exempt from federal taxation, three U.S. House members from the state told House leadership, urging a floor vote on legislation to exclude the income following a federal court decision finding the payments taxable.
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November 26, 2024
Del. Net Receipts Through Oct. Up $69M From Last Year
Delaware's general revenue collection from July through October was $69 million higher than the same period last year, according to a monthly report by the state's Department of Finance.
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November 26, 2024
Ore. Tax Dept. Gave Proper Notice Of Adjustment, Court Says
Oregon's tax department gave proper notice of a $79,000 adjustment to a tax filer's income to reflect the earnings reported by her employer, the state tax court said, rejecting arguments that the department's adjustment notice was legally deficient.
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November 26, 2024
Utah General Revenue Collection Through Oct. Up $85M
Utah's general revenue collection from July through October beat last year's collection during the same period by $85 million, according to a report by the state Tax Commission.
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November 26, 2024
Ohio Board Rejects Shuttered Golf Course's Bid To Cut Value
A closed golf course failed to present evidence to lower its appraised value by roughly $640,000, the Ohio Board of Tax Appeals ruled Tuesday, saying the property's appraiser failed to account for the value of dilapidated buildings on the land.
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November 25, 2024
Calif. Gov. Promises EV Tax Credit If Trump Axes Federal
California Gov. Gavin Newsom on Monday said that he's preparing to save electric vehicle tax credits — at least for residents of his state — if the Trump administration and a Republican Congress eliminate federal ones.
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November 25, 2024
NC Asphalt Co.'s Transfers To Parent Not Taxable, Office Rules
A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state administrative hearing office ruled, canceling a $2.6 million bill.
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November 25, 2024
AG Slams Bid To 'Indoctrinate' Public In NJ RICO Case
New Jersey Attorney General Matt Platkin has rebuffed attacks from businessman George Norcross and others charged in his office's sprawling racketeering case in a pair of opposition filings, accusing the defendants of attempting to try the case in the press and contending that their argument to toss the case is out of place.
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November 25, 2024
Utility Wins $2.4M Md. Sales Tax Refund On Appeal
A Maryland electric utility is entitled to a $2.4 million sales and use tax refund, a state appeals court said, upholding a tax court decision finding that the equipment at issue was used directly and predominantly in production.
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November 25, 2024
SC Revenues Through Oct. Up $437M Over Last Year
South Carolina's general revenue collection from July through October exceeded last year's collection during the same period by $437 million, according to the state Board of Economic Advisors.
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November 25, 2024
NY Authorizes Syracuse To Charge 2% Tax On Hotel Stays
New York authorized Syracuse to impose a 2% tax on people who stay in hotels or motels in the city under a bill signed by Democratic Gov. Kathy Hochul.
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November 25, 2024
NC Revenue Through Oct. Up $59M From Last Year
North Carolina revenue from July through October totaled roughly $59 million more than it did during the same period last year, according to the state controller's office.
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November 25, 2024
Ariz. Revenue Through Oct. Beats Forecast By $235M
Arizona's general revenue collection from July through October beat a forecast by $235 million, according to a report by the state's joint legislative budget committee.
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November 25, 2024
Ark. Bill Would Expand Access To Sales Tax Reports
Arkansas General Assembly members would be able to request reports of businesses that remit sales and use tax under a bill introduced in the state Senate.
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November 22, 2024
NJ Hospital Must Give Up More Info In Exemption Fight
A New Jersey hospital seeking a property tax exemption for unused floors in its building must produce more documentation to show the extent to which it tried to sell or lease that space, the state Tax Court said.
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November 22, 2024
Texas Comptroller Adopts Rules For Electronic Tax Notices
The Texas comptroller adopted regulations to clarify that tax officials must send tax notices to property owners electronically if a property owner has elected to receive notices in that manner, according to a notice published in the state register Friday.
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November 22, 2024
The Tax Angle: Tax Prom, 25 Years Of TIGTA
From a look at the Tax Foundation's 87th annual Tax Prom celebration to the Treasury Inspector General for Tax Administration marking 25 years in operation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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November 22, 2024
Amazon Wrongly Taxed Retroactively, COST Tells SC Justices
Amazon was not required to collect and remit South Carolina sales tax on transactions through its marketplace before legislation authorizing that imposition, the Council on State Taxation told the state's Supreme Court in an amicus brief obtained Friday by Law360.
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November 22, 2024
Pa. Revenues Through Oct. Beat Estimates By $77M
Pennsylvania's general fund revenue from July through October outpaced forecasts by roughly $77 million, according to the state Department of Revenue.
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November 22, 2024
RI General Revenues Exceed Budget Estimates By $18M
Rhode Island's general revenues from July through October beat forecasts by $18 million, the state Department of Revenue said.
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November 22, 2024
Idaho Revenue Through Oct. Tops Forecast By $41M
Idaho's total revenue from July through October outpaced a forecast by $41 million, according to the state Division of Financial Management.
Fiserv Entities Lose Bid To Revive Fla. Tax Sourcing Fight
A Florida state appeals court upheld a lower court's dismissal of challenges filed by a group of Fiserv entities that claimed the state Department of Revenue used an incorrect method to source their receipts.
Wayfair Boosts Validity Of Internet Activity Tax Reg, NY Says
The U.S. Supreme Court decision that scrapped the physical presence requirement for sales tax responsibilities bolsters a New York regulation that outlines when internet activities from out-of-state businesses exceed a federal law's protections against state income taxes, the state's tax agency argued.
La. Lawmakers OK Flat Income Tax, End Of Franchise Tax
Louisiana lawmakers advanced an amended version of the governor's tax overhaul plan Friday, passing legislation that would move the state to a flat individual income tax rate and eliminate its corporate franchise tax.
Fiserv Entities Lose Bid To Revive Fla. Tax Sourcing Fight
A Florida state appeals court upheld a lower court's dismissal of challenges filed by a group of Fiserv entities that claimed the state Department of Revenue used an incorrect method to source their receipts.
Wayfair Boosts Validity Of Internet Activity Tax Reg, NY Says
The U.S. Supreme Court decision that scrapped the physical presence requirement for sales tax responsibilities bolsters a New York regulation that outlines when internet activities from out-of-state businesses exceed a federal law's protections against state income taxes, the state's tax agency argued.
La. Lawmakers OK Flat Income Tax, End Of Franchise Tax
Louisiana lawmakers advanced an amended version of the governor's tax overhaul plan Friday, passing legislation that would move the state to a flat individual income tax rate and eliminate its corporate franchise tax.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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Tax-Exempt Benefit Regs Would Give Tribes Overdue Power
Recently proposed regulations on tribal general welfare benefits would grant tribes sole discretion to determine which programs and services are tax-exempt benefits and, if finalized, would fulfill the long-overdue purpose of a 2014 law meant to give them more deference.
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The Tax Angle: Tax Prom, 25 Years Of TIGTA
From a look at the Tax Foundation's 87th annual Tax Prom celebration to the Treasury Inspector General for Tax Administration marking 25 years in operation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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Experts Cool On 'Chill' Defense In NJ RICO Case
Former prosecutors and academics are doubtful two of New Jersey's most politically connected attorneys can convince a judge that the racketeering case against them will have a chilling effect on lawyering, given that prosecutors only have to show they knew the end game of the notorious Democratic power broker they're accused of helping.
Expert Analysis
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.
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Striking A Balance Between AI Use And Attorney Well-Being
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As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.
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Overreach In Texas And An Acronym In Peril: SALT In Review
From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Judiciary Can Minimize AI Risks In Secondary Sources
Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
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In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.
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How Attorneys Can Break Free From Career Enmeshment
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Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.