State & Local
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July 08, 2024
ND Justices Affirm Sales Tax On Oilfield Equipment
An oil and gas production company in North Dakota was correctly denied refunds on sales taxes paid on certain oilfield equipment because the gear's function in the process was outside the scope of a statutory exemption, the state Supreme Court affirmed.
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July 08, 2024
SC Updates Income Tax Withholding Statute References
South Carolina updated statutory references in state income tax withholding provisions to reflect a 2022 income tax cut under a bill signed by the governor.
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July 08, 2024
Va. Domicile Not Established By Man's Vacation Home
A man who visited Virginia and owned property as a vacation home is not domiciled in the state because all his significant ties were in a different state, the Virginia tax commissioner said in a ruling released Monday.
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July 08, 2024
Va. Tax Head Voids Painting Biz Withholding Tax Assessment
A Virginia painting business was improperly assessed withholding tax because the state tax department incorrectly determined that its workers were employees and not independent contractors, the state tax commissioner said in a letter ruling released Monday.
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July 08, 2024
Ind. Tax Court Accepts Jail Funding Case Without $92M Bond
Indiana taxpayers protesting a county's lease agreement for its use of jail facilities do not have to post a $92 million bond, the state's tax court said while also affirming that it has jurisdiction over the case.
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July 05, 2024
How Reshaped Circuit Courts Are Faring At The High Court
Seminal rulings from the U.S. Supreme Court's latest term will reshape many facets of American society in the coming years. Already, however, the rulings offer glimpses of how the justices view specific circuit courts, which have themselves been reshaped by an abundance of new judges.
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July 05, 2024
Breaking Down The Vote: The High Court Term In Review
The U.S. Supreme Court's lethargic pace of decision-making this term left the justices to issue a slew of highly anticipated and controversial rulings during the term's final week — rulings that put the court's ideological divisions on vivid display. Here, Law360 takes a data dive into the numbers behind this court term.
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July 05, 2024
High Court Flexes Muscle To Limit Administrative State
The U.S. Supreme Court's dismantling of a 40-year-old judicial deference doctrine, coupled with rulings stripping federal agencies of certain enforcement powers and exposing them to additional litigation, has established the October 2023 term as likely the most consequential in administrative law history.
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July 05, 2024
The Sharpest Dissents From The Supreme Court Term
The U.S. Supreme Court's session ended with a series of blockbuster cases that granted the president broad immunity, changed federal gun policy and kneecapped administrative agencies. And many of the biggest decisions fell along partisan lines.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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5 Reasons Associates Shouldn't Take A Job Just For Money
As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.
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The Pop Culture Docket: Judge Djerassi On Super Bowl 52
Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.
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Envy, Regressivity And Other Sins: SALT In Review
From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Employee Experience Strategy Can Boost Law Firm Success
Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.
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6 Practice Pointers For Pro Bono Immigration Practice
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.
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Lessons From Country Singer's Personal Service Saga
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.
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7 E-Discovery Predictions For 2024 And Beyond
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.
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Other Views On Administration And Land Tax: SALT In Review
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.
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5 Litigation Funding Trends To Note In 2024
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.
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4 Legal Ethics Considerations For The New Year
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.
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What The Law Firm Of The Future Will Look Like
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.
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4 PR Pointers When Your Case Is In The News
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.
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10 Considerations For Litigating A New York Tax Case
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.