State & Local
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June 13, 2024
Ariz. Lawmakers OK Expanding Jet Fuel Definition For Tax
Arizona would expand the definition of jet fuel subject to state's 3.05-cent-per-gallon excise tax under a bill sent to Democratic Gov. Katie Hobbs.
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June 12, 2024
NY Court Strikes Housing Tax Break's Labor Dispute Process
A New York state court has undercut a provision in a since-expired affordable housing tax break that enabled a city watchdog to issue judgments against developers who underpaid construction workers, deeming the provision unconstitutional because decisions could not be appealed.
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June 12, 2024
Senate Budget Chair Seeks End To Carried Interest Tax Break
Lawmakers should end the favorable tax treatment of income from carried interest compared with ordinary earned income, Senate Budget Committee Chairman Sheldon Whitehouse said Wednesday.
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June 12, 2024
Digital Taxes May Take Hold Regardless Of Treaty Signing
An internationally agreed-upon freeze on digital levies may continue to thaw even if countries meet their impending deadline to sign a related treaty for new corporate tax rules, in part because the accord faces a hazy path to formal ratification.
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June 12, 2024
Mass. Tax Board Knocks $4M Off Valuation Of Elder Housing
A Massachusetts tax panel slashed the valuation of a residential complex for low-income seniors by nearly two-thirds in a decision released Wednesday, agreeing with the owner that restrictions on the property justified a lower assessment.
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June 12, 2024
NM Home Dialysis Co. Gets $2M Tax Bill Thrown Out
A New Mexico business that provides at-home dialysis care to patients was wrongly hit with a $2 million gross receipts tax assessment and penalty notice, the state Administrative Hearings Office ruled, finding the company provided exempt healthcare services.
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June 12, 2024
Mass. Tax Board Says No To Decrease In Parcel Values
The owner of a pair of Massachusetts land parcels failed to show they were overvalued by local assessors, a state tax board ruled in a decision released Wednesday, saying the owner sought relief beyond the board's authority on several issues.
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June 12, 2024
Ohio Bill Seeks Tax Break For Items Bought By Logistics Cos.
Ohio would create a sales and use tax exemption for items purchased by logistics businesses to transport manufactured products, general merchandise and grocery products under a bill introduced in the state Senate.
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June 12, 2024
Ore. Tax Court Affirms No Retroactive Fix To Home Value
The tax valuation of an Oregon residence erroneously assessed at a larger square footage cannot be retroactively reduced, the Oregon Tax Court said, upholding the state tax department's rejection of the request.
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June 12, 2024
Kan. Tax Collection Through May Up $134M From Last Year
Kansas' total tax revenue collected from July through May grew $134 million from the previous fiscal year, according to a monthly report by the state Department of Revenue.
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June 12, 2024
Ohio Tax Board Undoes Vacant Eatery's COVID-19 Value Cut
An Ohio County Board of Revision erred when it lowered a vacant restaurant property's value after the property owner argued the value had dropped as a result of the COVID-19 pandemic, the state Board of Tax Appeals ruled.
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June 12, 2024
Treasury Issued Over $1B In Clean Vehicle Tax Credits
The clean vehicle tax credit of up to $7,500 has saved buyers more than $1 billion in total upfront costs since January, the U.S. Treasury Department announced Wednesday, saying the figures represent a major milestone in lowering transportation costs since the incentive was updated in 2022.
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June 12, 2024
Florida Net Revenue Through April Beats Estimate By $879M
Florida's net revenue from July through April exceeded forecasts by $879 million, the state Office of Economic and Demographic Research reported.
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June 12, 2024
Colo. Dept. OKs Tax Credit For Donations To Adoption Agency
Donations to an agency that seeks adoptive parents for children qualify for Colorado's child care contribution tax credit, the state Department of Revenue said.
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June 11, 2024
Tax Agencies Must Exercise Caution With AI, Experts Say
Artificial intelligence has the potential to make tax administration more efficient and effective but must be approached with great caution to minimize significant risks including privacy, fairness and quality control, experts on the subject said Tuesday.
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June 11, 2024
Precedent Favors Nationwide In Mich. Tax Fight, Judge Says
A Michigan Court of Appeals judge said Tuesday that the state's tax agency was asking the court to turn its back on recent precedent to hold that Nationwide entities couldn't file as a unitary business to share insurance tax credits across their group members.
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June 11, 2024
RI Lawmakers OK Sharing Info About Biz Entities' Tax Status
Rhode Island would allow its Division of Taxation and secretary of state's office to share information on a business' tax status as part of a bill passed by lawmakers and headed to the governor.
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June 11, 2024
NY Senate Confirms Gov.'s Appointment To Tax Tribunal
The New York State Senate confirmed Democratic Gov. Kathy Hochul's nominee for the state's Tax Appeals Tribunal, according to a statement from the governor's office.
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June 11, 2024
Colo. To Allow Tax Credits For Gifts Through Intermediaries
Colorado will allow taxpayers to claim income tax credits for charitable gifts made through certain intermediaries instead of directly to qualifying organizations under a bill signed by Democratic Gov. Jared Polis.
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June 11, 2024
NJ City's Watershed Property Is Subject To Tax, Court Says
An undeveloped property in West Milford, New Jersey, that's owned by Newark was properly valued by West Milford, as the property is a watershed subject to tax, the New Jersey Tax Court ruled.
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June 11, 2024
Texas General Revenue Up $263M From Last Fiscal Year
Texas brought in $263 million more in general revenue from September through May than it did during the same period last fiscal year, the state comptroller's office said.
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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.
Expert Analysis
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This Year's Top 10 Developments In State And Local Tax
Attorneys at Grant Thornton rank the 10 biggest state and local tax issues of 2022, including the adoption of state pass-through entity taxes, Maryland's digital advertising tax and American Rescue Plan Act litigation.
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What To Expect In 2023: SALT In Review
Starting with predictions for the coming year, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Texas Tax Talk: What To Know About The Prefiled Bills
Many of the Texas tax bills prefiled ahead of the state's January 2023 legislative session predictably reduce property tax, but it remains unclear how online sales tax sourcing will be addressed, and an expiring school district property tax incentive program will be reimplemented, say Matt Larsen and Alison Andrews at Baker Botts.
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Tax Cuts In Both Dakotas: SALT In Review
From tax-cut proposals in the Dakotas to a New Mexico artist who tried to represent himself, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Kentucky Tax Talk: Where Art Thou Kentucky Amnesty?
Attorneys at Frost Brown unpack the reasons why Kentucky's tax amnesty program never got off the ground this year, why implementation in 2023 won't be impeded by similar hurdles and how administration of the program may affect other Department of Revenue services once it gets going.
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5 Proof Of Domicile Takeaways From Calif. Tax Appeals Ruling
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The California Office of Tax Appeals' recent Beckwith decision, which boiled down to a dispute over when a taxpayer moved from Tennessee to California for income tax purposes, provides valuable lessons on the evidence needed to establish the ties and intent that underlie tax domicile and residence, says Eric Coffill at Eversheds Sutherland.
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The Tax Comity Doctrine And Other Oddities: SALT In Review
From the little-known tax comity doctrine to governments' continuing pursuit of streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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State AGs Are Realizing Power Of False Claims Statutes
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State attorneys general appear to be ramping up investigations, prosecutions and interventions using long-underappreciated state and municipal false claims statutes, and early indications signal an increasing focus on cybersecurity misrepresentations, private equity firms' misconduct and securities fraud, say attorneys at Troutman Pepper.
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Foreign Tax Credit Proposal Is Some Help, But More Is Needed
New foreign tax credit regulations proposed by the U.S. Treasury Department provided some measure of relief on cost recovery and royalty withholding, two of the most troublesome aspects of the 2021 final foreign tax credit regulations, but the final regulations are still harmful to many taxpayers, making litigation inevitable, say attorneys at Fenwick.
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Expect Seamless Transition To Controversial Ariz. Flat Tax
The unexpectedly early implementation of Arizona's new 2.5% flat income tax rate in January should be a painless and welcome change for individual taxpayers, even as the long-term impact on state and local economies is the subject of debate, say Karen Jurichko Lowell and Pat Derdenger at Lewis Roca.
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Tax Cuts Hither And Yon: SALT In Review
From proposed tax cuts in Mississippi and Montana to a new, voter-approved limit in Arizona, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Midterms And Powerball: SALT In Review
From the midterm election results to the latest Powerball winner, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Ohio Tax Talk: One Step Closer To Telework Income Tax Clarity
An Ohio court's recent ruling in Morsy v. Dumas that Cleveland must reimburse city tax on income an employee earned while she worked from another state during the pandemic is limited in the time period to which it applies, but may have important ramifications for the Ohio municipal income tax system as a whole, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.