State & Local
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June 11, 2024
Conn. Man's Land Not Used For Farming, Appeals Court Finds
A tax assessor in Connecticut properly declassified a property owner's land as farmland, the state's appellate court ruled in an opinion released Tuesday, affirming a trial court's finding that the property was no longer used for farming.
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June 11, 2024
No Tax Owed On Mailed Ads, Insurer Tells Mich. Appeals Court
Advertisements mailed for a Michigan insurance provider by an out-of-state direct-mail contractor should not incur the state's use tax, the insurer told a state appeals court Tuesday.
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June 11, 2024
Global Combined Reporting Catches States' Eyes, Expert Says
States in the last two years are showing interest in worldwide combined reporting at a level not seen in decades, a tax expert said.
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June 11, 2024
Ohio Revenue Through May Misses Estimate By $1B
Ohio general revenue fund receipts from July through May totaled roughly $1 billion less than expected, according to the state's Office of Budget and Management.
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June 11, 2024
State Tax Agencies Should Eye Chevron Cases, Official Says
Although the concept known as Chevron deference refers to federal agencies' interpretations of ambiguous laws, state tax officials should be paying close attention to the outcome of two cases that could overturn or significantly weaken Chevron as soon as Thursday, an official said.
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June 11, 2024
Kostelanetz Partners Talk Benefits Of Atlanta Tax Firm Tie-Up
Kostelanetz LLP partners Bryan Skarlatos and Todd Welty discuss the firm’s recent combination with Atlanta boutique Welty PC.
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June 11, 2024
NH General Revenues Beat Budget Forecast By $143M
New Hampshire general revenue collection from July through May was $143 million higher than projected, according to the state Department of Administrative Services.
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June 11, 2024
La. Will Allow Deadline Discretion In Award Of Tax Incentives
The Louisiana Economic Development agency will have discretion when awarding tax incentives to businesses that miss a deadline for reasons beyond their control under a bill signed by the governor Tuesday.
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June 11, 2024
Vt. Short-Term Rental Tax Proposal Vetoed
A Vermont bill that would have imposed a 3% surcharge on short-term rentals was vetoed by the governor.
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June 10, 2024
Philly Tax Case Could Give Answers On Reach Of Localities
The U.S. Supreme Court, presented with a Philadelphia resident's claim that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce, could answer questions about how much agency localities have to tax work performed elsewhere, panelists said Monday.
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June 10, 2024
Unclaimed Property Group Backs Disney At Mich. High Court
An unclaimed property holder trade organization urged the Michigan Supreme Court to affirm that the state waited too long to demand that Disney and a restaurant company remit unclaimed property, arguing that third-party auditors' lax oversight allowed examinations to languish beyond the statute of limitations.
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June 10, 2024
NJ Panel OKs Relaxing Worker Location Rules For Tax Credits
New Jersey would permanently loosen the employee location requirement for businesses to qualify for some of the state's tax breaks and grant programs as part of a bill advanced by the Senate Economic Growth Committee on Monday.
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June 10, 2024
Ariz. Justices Allow Tax On Marriott Loyalty Rewards Stays
A Marriott-branded hotel in Arizona is liable for state taxes on rooms booked through a customer loyalty program, the state's Supreme Court said, upholding a state tax court decision.
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June 10, 2024
SD Declines To Respond To High Court Use Tax Appeal
The South Dakota Department of Revenue sad it will not file a response in the U.S. Supreme Court to a construction company's petition that argues use tax imposed by the state on movable construction equipment was unconstitutional.
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June 10, 2024
Amazon Presses SC Justices To Review Sales Tax Case
The South Carolina Supreme Court should review an appeals court's opinion that held Amazon was required to collect and remit sales tax on products sold on its marketplace in 2016 and owes the state $12.5 million in tax, the company said in a brief.
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June 10, 2024
Mass. House Omits Local-Option Tax From $6B Housing Bill
A proposal by Massachusetts Gov. Maura Healey to allow local-option transfer fees on high-value real estate sales was left out of a housing package worth more than $6 billion passed by the state House of Representatives.
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June 10, 2024
Kan. Court Rejects Valuation Based On Overturned Precedent
The Kansas Board of Tax Appeals incorrectly relied on overturned precedent when it lowered a Home Depot's property value by almost $2 million, the Kansas Appeals Court ruled.
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June 10, 2024
Neb. To Waive Penalties For Late Taxes After Tornadoes
Nebraska will provide waivers of penalties and interest to people and businesses who are unable to timely file income tax returns and make payments because of tornadoes in April, the state Department of Revenue said.
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June 10, 2024
Justices Seek SG's Input In Philly Tax Credit System Battle
The U.S. Supreme Court asked U.S. Solicitor General Elizabeth Prelogar on Monday to weigh in on a Philadelphia resident's claim that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.
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June 07, 2024
3rd Circ. Backs NJ In Pipeline Co.'s Business Tax Fight
The Third Circuit ruled Friday that New Jersey's partnership filing fee is a state affair that can't be challenged in federal court, dealing a blow to a pipeline company seeking to shed the cost because it does very little business in the state.
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June 07, 2024
Texas Justices Revive Equipment Leasing Co.'s Tax Case
A Texas-based company that leases out heavy equipment was entitled to petition to have its supplies removed from local appraisal rolls in two counties despite previously declining to seek court review of the counties' assessments, the state's high court ruled Friday.
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June 07, 2024
Conn. Extends Biz Net Loss Deduction Carryforward Window
Connecticut will extend by 10 years the window when companies may carry forward a net operating loss deduction for corporation business tax purposes and will allow a deduction for some combined groups affected by the state's shift to combined reporting, under a bill signed by the governor.
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June 07, 2024
Ind. Tax Dept. Says Research Co. Owed Refund For Purchases
An Indiana research company is eligible for a refund of some sales tax paid on equipment purchases that fall under the state's research and development exemption, the state Department of Revenue said Friday.
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June 07, 2024
Dentons Adds Pair Of Husch Blackwell Tax Attys
Two South Carolina tax attorneys have joined Dentons' corporate, tax and private client practice as partners after moving from Husch Blackwell LLP, the firm announced on Thursday.
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June 07, 2024
Ind. Use Tax Applies To Steel Co.'s Equipment, Dept. Says
An Indiana steel mill was correctly assessed use tax on its purchases of skidsteer, a drill press and an air conditioner because the equipment didn't fall under the state's manufacturing equipment exemption, the Indiana Department of State Revenue said.
Expert Analysis
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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.
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Revenue Agencies At Their Finest: SALT In Review
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.
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Law Firm Strategies For Successfully Navigating 2024 Trends
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.
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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.
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How Attorneys Can Be More Efficient This Holiday Season
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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5 Trends To Watch In Property And Casualty Class Actions
In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.
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A Bold Idea And A Striking Disregard: SALT In Review
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.
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5 Traps To Avoid When Selling CRE In Las Vegas Area
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.
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How Clients May Use AI To Monitor Attorneys
Excerpt from Practical Guidance
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.
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The Pop Culture Docket: Judge D'Emic On Moby Grape
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.
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Breaking Down High Court's New Code Of Conduct
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.
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Legal Profession Gender Parity Requires Equal Parental Leave
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.