State & Local
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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.
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July 03, 2024
Mo. General Revenues Exceed Last Fiscal Year By $194M
Missouri general revenue collection throughout the 2024 fiscal year was $194 million higher than the previous fiscal year, according to a report by the state's Office of Administration, Division of Budget and Planning.
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July 03, 2024
Arkansas' June General Revenue Drops 2.5% From Last Year
Arkansas' general revenue for June was at $751 million, 2.5% below June 2023, the state Department of Finance and Administration announced.
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July 03, 2024
Top State & Local Tax Cases Of 2024: Midyear Report
In the first half of 2024, the Ohio Supreme Court upheld the constitutionality of the state's law allowing municipalities to tax remote workers, while Microsoft sealed victory in a fight with California to include foreign dividends in its sales factor denominator, resulting in a $94 million refund. Here, Law360 looks at some of the top state and local tax cases of the past six months.
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July 02, 2024
Chevron's Fall Places State Tax Rules Under Microscope
State tax regulations could face increased judicial scrutiny in light of the U.S. Supreme Court's decision to jettison the decades-old Chevron deference doctrine, which instructed courts to defer to federal agencies' interpretations of ambiguous laws.
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July 02, 2024
Calif. Couple Overstated Basis, Owe More Tax, OTA Says
A California couple overstated the amount of basis they had in a residence they sold, the state Office of Tax Appeals said, siding with the state Franchise Tax Board that the couple had less basis in the home and thus greater taxable gain.
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July 02, 2024
Conn. Remodels Taxes On Cars, Insurance Co. Assessments
Connecticut will remodel its motor vehicle tax regime, exempt some taxpayers from paying interest on underpayments of corporation business and personal income taxes and adjust the calculation of assessments on domestic insurance companies under legislation signed by the governor.
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July 02, 2024
Tax Consultant's Claim To Commissions Brought In Bad Faith
A California state appeals court found a wage and hour lawsuit against a tax credit firm was brought in bad faith because the worker lacked evidence to support her allegations, upholding a lower court's ruling and awarding attorney fees and costs to the firm.
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July 02, 2024
Mass. Dept. Says No Sales Tax On Genetic Testing
Charges for genetic testing of customers in Massachusetts don't incur sales tax, the state tax department said in a letter ruling released Tuesday, because personal services are exempt and the test kits provided constitute an inconsequential component of the transaction.
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July 02, 2024
Mont. Revenue Drops $180M From Last Fiscal Year
Montana collected $180 million less in general fund revenue during the fiscal year that ended in June than it did in the previous year, the state Department of Revenue said in a preliminary report.
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July 02, 2024
Calif. OTA Upholds Apportionment Method On $85M Gain
California's Franchise Tax Board applied the correct apportionment method to a nonresident's $85 million income, the state Office of Tax Appeals said, upholding an additional tax assessment of $650,000.
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July 02, 2024
W.Va. Revenues For Fiscal Year Top Forecast By $590M
West Virginia's general fund collections in fiscal year 2024 were $590 million ahead of budget estimates, the State Budget Office said in a preliminary report.
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July 02, 2024
Mass. Panel Won't Cut Tax Value Over Denied Building Permits
The owner of commercial property in Massachusetts failed to show that local denials of building permits impacted the tax value of the property, a state panel said in a decision released Tuesday, rejecting the owner's appeal of a local assessment.
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July 02, 2024
Ark. June Revenue Drops From Previous Year, Dept. Says
Arkansas net available general revenue for the month of June fell 2.5% below the previous year's collections, the state Department of Finance and Administration said Tuesday.
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July 02, 2024
Pennsylvania Ends Fiscal Year Above Revenue Estimates
Pennsylvania's revenue for the 2023-24 fiscal year was 1.9% above the state's revenue estimates, the state Department of Revenue announced.
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July 02, 2024
Mass. Panel OKs Penalty For Filing Estate Tax 7 Years Late
A Massachusetts estate is liable for about $258,000 in penalties and interest for filing a required tax return seven years late, a state panel said in a decision released Tuesday.
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July 01, 2024
GoDaddy Shareholders Balk At Further Chancery Delay
A special litigation committee that GoDaddy Inc. created in September 2023 in response to shareholder litigation over an $850 million tax asset buyout has 30 days to convince a Delaware Chancery Court judge that it is conducting a good-faith investigation and cooperating with the suing shareholders.
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July 01, 2024
Ill. Tax Applies To Re-Renters Of Hotel Rooms, Dept. Says
Illinois will impose an occupation tax on people who re-rent hotel rooms in the state as part of recently enacted omnibus legislation, the state Department of Revenue said.
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July 01, 2024
Calif. Ballot Measure Seeks Nix Of Tax Hike Threshold Change
California would scrap part of a ballot initiative that would have reduced the threshold needed for local governments to pass special taxes for public infrastructure and affordable housing projects under another ballot measure passed by legislators.
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July 01, 2024
Sealed Mich. Tax Panel Docs Protected From FOIA, Court Says
Confidential Michigan Tax Tribunal proceedings are shielded from public-records requests, a state appeals court ruled, rejecting the tribunal's claim that it's required to disclose confidential information unless it's exempt from release under the state's Freedom of Information Act.
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July 01, 2024
Calif. Allows Biz Tax Credit Refunds After Limitation Period
California will let taxpayers subject to a temporary business tax credit cap imposed by the state's recently enacted budget tax law elect to receive a refund for credits they otherwise could have claimed for the limitation period under a bill signed by Gov. Gavin Newsom.
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July 01, 2024
Womble Bond Adds Int'l Tax Partner In Houston Office
Womble Bond Dickinson has added a partner to its corporate and securities group in Houston who will focus on tax law and cross-border transactions, the firm announced.
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July 01, 2024
NJ Tax Court Sends E-Cig Tax Dispute To Trial
A trial is needed to determine whether an e-cigarette company destroyed its nicotine cartridges in order to reduce its audit liability and whether those trashed cartridges could still be taxed, the New Jersey Tax Court ruled.
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July 01, 2024
Nelson Mullins Adds 9-Attorney Tax Team In Houston
Nelson Mullins Riley & Scarborough LLP announced Monday that five partners and four other tax attorneys have joined its new Houston office from Chamberlain Hrdlicka White Williams & Aughtry, including a former Texas Supreme Court justice.
Expert Analysis
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Think Like A Lawyer: Always Be Closing
When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.
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Credit Cards And Trading Cards: SALT In Review
From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Calif. Budget Will Likely Have Unexpected Tax Consequences
A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.
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Litigation Inspiration: Attys Can Be Heroic Like Olympians
Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.
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Lean Into The 'Great Restoration' To Retain Legal Talent
As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.
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How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.