State & Local
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June 20, 2024
Online Photos Not Proof Of Taxable Sales, Miss. Justices Told
A Mississippi trial court erred in ruling that a couple's yard sale transactions were taxable as the decision relied upon Facebook photos used by the state tax department as evidence, the couple told the state Supreme Court.
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June 20, 2024
Ariz. Delays Certification Of 3rd-Party Sales Tax Sourcing
Arizona delayed by two years the implementation of a recently enacted requirement that the state Department of Revenue create a certification process for third-party providers of sales tax sourcing services under a bill signed by Democratic Gov. Katie Hobbs.
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June 20, 2024
Mich. Insurer Owes Tax On Mailed Ads, Appeals Court Says
A Michigan life insurance company owes use tax on advertisements mailed by an out-of-state contractor, the Michigan Court of Appeals ruled Thursday, upholding a lower court's decision.
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June 20, 2024
Ore. Water Treatment Plant Not On Farmland, Tax Court Says
Portions of farmland used for a wastewater treatment facility were correctly denied a special farm-use assessment rate, the Oregon Tax Court said, allowing the special rate for other contested areas of the property.
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June 20, 2024
Ind. Car Wash Valued Correctly, State Tax Board Says
An Indiana car wash was correctly valued by the local tax board as the property owner failed to provide market evidence to support a reduction in its assessment, the state tax review board determined.
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June 20, 2024
Group To Appeal Rejection Of Suit Against Colo. Funding Law
Colorado's law creating fees to fund transportation enterprises violates the state's Taxpayer's Bill of Rights, a conservative group suing to throw out the fees told a state court, saying it was appealing to the state Court of Appeals.
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June 20, 2024
Ark. Cuts Income Tax Rates, Expands Homestead Credit
Arkansas cut its income tax rates and increased its homestead property tax credit under a bill signed by Gov. Sarah Huckabee Sanders.
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June 20, 2024
Casinos Must Fight Hotel Tax In State Court, 5th Circ. Says
Owners of two Louisiana casinos with attached hotels must challenge Baton Rouge in state court, rather than federal court, over taxes the city says they owe on free hotel stays they gave patrons, the Fifth Circuit ruled, saying the state is entitled to deference.
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June 20, 2024
Nationwide Wins Mich. Combined Filing Tax Fight On Appeal
Nationwide entities can file as a unitary business in Michigan to share tax credits across their group members, the state Court of Appeals ruled Thursday, overturning a state tax tribunal decision that said insurance companies were required to file separate returns.
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June 20, 2024
Repatriation Tax Doesn't Violate Constitution, Justices Rule
The U.S. Supreme Court upheld the 2017 federal tax overhaul's mandatory repatriation levy on Thursday, finding the measure applies to the earnings of foreign corporations with U.S. shareholders and therefore does not raise constitutional questions about taxing unrealized income.
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June 18, 2024
The 2 Attys Ensnared In A NJ Mogul's Racketeering Rap
New Jersey businessman George E. Norcross III may be the alleged mastermind of a racketeering scheme to reap millions in tax credits on waterfront property in a distressed city, but the explosive indictment also reveals the purported roles of two attorneys with close ties to the Democratic Party.
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June 18, 2024
Ore. To Adopt IRS' Free E-File Program For 2025 Season
Oregon will participate in the Internal Revenue Service's Direct File free online tax filing program when it returns for the 2025 filing season, the U.S. Department of the Treasury and the IRS announced Tuesday.
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June 18, 2024
RI To Allow Sharing Info About Biz Entities' Tax Compliance
Rhode Island will allow its Division of Taxation to share information on business entities' tax compliance with the secretary of state's office under legislation signed by the governor.
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June 18, 2024
NM Appeals Court Says Co.'s Foreign Dividends Not Taxable
New Mexico's administrative hearing office erred in finding an oil and gas company must pay tax on its foreign dividend income as those subsidiaries aren't considered part of its unitary group, the state appeals court ruled.
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June 18, 2024
Okla. To Provide Tax Break For Digital Asset Mining Machinery
Oklahoma will provide a sales tax exemption for machinery used for commercial mining of digital assets under a bill signed by the governor.
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June 18, 2024
La. Tax Chief Backs Digital Goods Tax, Fewer Exemptions
Louisiana's top tax official told a state tax-writing panel Tuesday that eliminating tax exemptions while broadening the sales tax base to include digital goods and services could pay for cutting the state's personal and corporate income tax rates.
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June 18, 2024
Ariz. Tax Court Nixes Valuation Based On Crops Grown
An Arizona county assessor wrongly valued agricultural property based on the crops grown, subjecting the land to enormous valuation increases, the state Tax Court said.
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June 18, 2024
Colo., Tax Group Reach Tentative Ageement In Elections Case
A group challenging Colorado reporting laws for ballot measure advocates has tentatively settled its lawsuit, the group and state officials told a federal court.
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June 18, 2024
Kan. Legislators OK Fewer Tax Brackets, Rate Reductions
Kansas would go from three to two income tax brackets, exempt Social Security income from tax and reduce the bank privilege tax under a compromise omnibus bill passed by the Legislature on Tuesday.
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June 18, 2024
Ky. Church's Tax Protest Must Go Through Local Board
A Kentucky church must work through its property tax appeal with a local review board before the courts can review the issue, a state appeals court said, upholding a lower court ruling.
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June 18, 2024
Missouri Atty's Departure Dooms 2 Sales Tax Protests
The Missouri Court of Appeals denied two businesses' attempts to revive their sales tax protests Tuesday, saying the state Administrative Hearing Commission correctly dismissed the cases for failure to file status reports after the companies' attorney didn't provide notice that she had changed firms.
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June 18, 2024
Ariz. Developer Stuck With $467K Bill For City's Builder Tax
An Arizona developer who built 22 homes qualifies as an "owner-builder" for purposes of Phoenix's speculative builder tax and is liable for $467,000 in tax, interest and penalties, the state's tax court said.
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June 18, 2024
Va. General Revenue Through May Beats Last Year By $1.48B
Virginia general revenue collection from July through May was $1.48 billion higher than in the same period last fiscal year, according to the state Department of Accounts.
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June 18, 2024
Short-Term Rental Laws And The Litigation They've Sparked
Short-term rentals are a contentious topic in the U.S., disrupting the hospitality industry and sometimes the neighborhoods where they’re located. Here, Law360 Real Estate Authority rounds up the state and local policies involving short-term rentals and the ongoing cases challenging them.
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June 17, 2024
Kansas Pols Agree On Tax Cuts Ahead Of Special Session
Kansas would reduce its income tax brackets to two and exempt Social Security income from tax under a compromise proposal reached between state House and Senate Republican leaders and Gov. Laura Kelly, announced during a joint committee meeting Monday.
Expert Analysis
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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.
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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.