State & Local
-
July 25, 2024
Pa. Dept. Urged To Review Concerns Over Biz Income Rule
The Pennsylvania Department of Revenue should review stakeholders' critiques of a proposed regulation that outlines what constitutes apportionable business income and meet with aggrieved stakeholders to ensure the regulation is consistent with state tax law, an independent commission said.
-
July 25, 2024
Neb. Bill Resurrects Digital Ad Tax Plan In Special Session
Nebraska lawmakers, calling for property tax relief in a special legislative session, resubmitted Thursday a proposal to fund property tax cuts with a tax on gross receipts from digital advertising services and by broadening the state's sales tax regime.
-
July 25, 2024
NJ Justices Affirm Verizon's Local Tax Bill On Equipment
A Verizon entity must pay personal property tax on equipment at a switching station in a New Jersey borough, the state Supreme Court ruled Thursday, upholding lower court rulings that agreed with the town's application of a law outlining when telephone companies are subject to tax.
-
July 25, 2024
NY Beverage Co.'s Tax Permit Properly Pulled, Court Says
New York's tax agency was within its authority to revoke the license of a $100 million wholesale beverage distributor for willfully failing to file required information about its customers, a state appeals court ruled Thursday.
-
July 25, 2024
Clark Hill Adds Tax And Estate Atty From Plunk Smith In Texas
A former Plunk Smith PLLC senior associate jumped to Clark Hill in Collin County, Texas, to serve as a member in the tax and estate planning practice, the firm announced Thursday.
-
July 25, 2024
NJ Town's Challenge To County Tax Table Can Proceed
A New Jersey town may continue challenging a county's 2024 equalization table, the New Jersey Tax Court ruled, rejecting the county's argument that the town waited too long to make the challenge.
-
July 25, 2024
Ohio Church Too Late For Retroactive Tax Refund, Board Says
An Ohio church cannot be refunded for a retroactive property tax exemption for 2014 through 2016 because the state tax commissioner only has the authority to issue refunds for up to three years, the state Board of Tax Appeals ruled.
-
July 25, 2024
Ore. Court Won't Toss Law Capping Taxable Home Values
A homeowner's attempt to lower the taxable value of his property was denied by the Oregon Tax Court, which said it did not have the authority to determine whether a law capping annual taxable value increases for some properties was unconstitutional.
-
July 24, 2024
Pfizer's Fuel Cells Can't Be Taxed, Conn. Justices Rule
A fuel cell module that powers Pfizer Inc.'s research campus in Groton, Connecticut, is not subject to personal property taxes, the state's high court ruled Wednesday, upholding a lower court decision that allowed FuelCell Inc. to avoid several multimillion-dollar local tax assessments and penalties.
-
July 24, 2024
Mich. Tribunal Upholds $4.4M Value For Car Wash
A Michigan car wash was correctly valued at $4.4 million, the state Tax Tribunal said after rejecting the property owner's argument that the value should be reduced due to functional obsolescence.
-
July 24, 2024
Book Publisher Settles Gross Receipts Tax Dispute With Ohio
Chicken Soup for the Soul Publishing LLC settled its appeal of a nearly $143,000 Ohio commercial activity tax assessment, ending a case in which it alleged that a federal law that limits state taxes on net income protected certain gross receipts from tax.
-
July 24, 2024
Ohio Chicken Farm Ruled Overvalued By County
An Ohio chicken farm was overvalued by the local tax board, the state board of tax appeals said, after taking into consideration an appraisal by the owner that valued the property based on its special use as a hatchery.
-
July 24, 2024
Nationwide Urges Mich. Court To Stand By Unitary Biz Ruling
The Michigan Court of Appeals properly ruled that insurance companies that are part of Nationwide should file their taxes as a unitary group, the company told the appeals court, saying the state Treasury Department's request for reconsideration should be denied.
-
July 24, 2024
NH Extends Business Profits, Enterprise Tax Credits
New Hampshire business profits tax credits and business enterprise credits that were set to expire in 2025 and 2027 were extended under a bill signed by Republican Gov. Chris Sununu.
-
July 24, 2024
Affordable Housing Pro Moves Practice To Nelson Mullins
An attorney who specializes in advising clients on completing affordable housing development projects has recently moved her practice to Nelson Mullins Riley & Scarborough's Pittsburgh office.
-
July 24, 2024
New Jersey Joining IRS Free E-File Program in 2025
The IRS' Direct File free electronic tax return filing program will be available in New Jersey in the 2025 tax filing season, the U.S. Department of the Treasury and the Internal Revenue Service said Wednesday.
-
July 24, 2024
Neb. To Raise Interest Rate On Late Tax Payments In 2025
Nebraska will raise the interest rate assessed on delinquent payments of taxes to 8%, an increase of 3 percentage points, starting next year, the state Department of Revenue said.
-
July 24, 2024
Wayfair To Pay Disputed Taxes To Colo. City, Legislators Told
Wayfair agreed to pay some disputed sales taxes to settle a lawsuit with a Colorado city, an attorney for the city told a state legislative panel Wednesday, though he added that a confidentiality agreement restricted what he could say about the deal.
-
July 24, 2024
RI Man Correctly Taxed On Unemployment Compensation
The Rhode Island Division of Taxation didn't err in levying additional income tax against a man who didn't report all his unemployment compensation on his state tax return, a hearing officer ruled.
-
July 24, 2024
Dentons Brings On Former Big 4 Exec As New Global CEO
Global law firm Dentons, which has made a name for itself by aggressive growth through combinations, has tapped a new global chief executive officer with leadership experience at accounting giant EY, the firm's first change at the top in over a decade.
-
July 23, 2024
Pa. Justices Will Hear Pittsburgh's Appeal For Its 'Jock Tax'
The Pennsylvania Supreme Court has accepted the city of Pittsburgh's request to review a lower court decision that ended the city's fee on nonresident professional athletes, also known as the jock tax, the court said.
-
July 23, 2024
JetBlue Says Fla. Illegally Taxes Miles Flown Outside State
A Florida law that defines what counts as miles flown inside Florida for tax purposes unconstitutionally encompasses territory outside the state's boundaries, JetBlue told a state court.
-
July 23, 2024
Mich. Raises Fine For Unreported Property Transfers
Michigan increased a penalty for property owners who fail to notify an assessor's office of a transfer of ownership under a bill signed Tuesday by Democratic Gov. Gretchen Whitmer.
-
July 23, 2024
Neb. Gov. Sets Guardrails On Proposed Sales Tax Expansion
Nebraska's governor said his plan to broaden the state's sales tax regime to pay for property tax relief won't tax agricultural items, manufacturing materials, food or services or items exempt in surrounding states.
-
July 23, 2024
Tax Foreclosure Kickback Suit Too Late, Mich. County Says
A Wayne County, Michigan, treasurer has argued in Michigan federal court that a putative class action accusing the county and other parties of engaging in a tax foreclosure and kickbacks scheme is time-barred.
Expert Analysis
-
7 Common Myths About Lateral Partner Moves
As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.
-
DC's Housing Tax Break Proposal: What's In It, What's Missing
Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.
-
Location, Location, Location: SALT In Review
From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
6 Pointers For Attys To Build Trust, Credibility On Social Media
In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.
-
A Post-Mortem Analysis Of Stroock's Demise
After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.
-
How 3 New Laws Change Calif. Nonprofits' Legal Landscape
Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.
-
SG's Office Is Case Study To Help Close Legal Gender Gap
As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.
-
Thinking Big And Soaking The Rich: SALT In Review
From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Reimagining Law Firm Culture To Break The Cycle Of Burnout
While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.
-
High Court Case Could Reshape Local Development Fees
If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.
-
Nebraska Should Abandon Proposed Digital Ad Tax
If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.
-
The Legal Industry Needs A Cybersecurity Paradigm Shift
As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.
-
As Promised, IRS Is Coming For Crypto Tax Evaders
The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.