State & Local
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December 04, 2024
Block's Tax Refund Should Be Voided, Atlanta Tells Ga. Court
A Georgia trial court erred when it found that Block, the financial services and mobile payments company, was due a $330,000 occupation tax refund from the city of Atlanta, a lawyer for the city told an appellate panel Wednesday.
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December 04, 2024
Ala. Dept. OKs Regs To Implement Tourism Project Tax Breaks
The Alabama Department of Revenue adopted regulations to implement recently enacted tax rebates for companies that operate qualifying tourism projects, according to a notice published by the state Legislative Services Agency.
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December 04, 2024
Reed Smith Adds State Tax Partner To San Francisco Office
Reed Smith LLP added a partner to its national state tax practice who will work out of its San Francisco office, according to the firm.
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December 04, 2024
Ind. Tax Board Cuts Valuation Of Self-Storage Property
An Indiana storage unit facility's $1.06 million valuation was reduced after the state Board of Tax Review determined it should revert to the prior year's assessment of $915,000 because the owner and county assessor failed to accurately appraise the property.
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December 04, 2024
Oracle Can't Seek Fla. Tax Refunds Without Repaying Clients
Oracle can't obtain refunds for Florida state and local taxes that it improperly collected on sales of electronically delivered software to three businesses because the company didn't reimburse those customers first, a state appeals court ruled Wednesday.
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December 03, 2024
Calif. Furniture Chain Owner Owes Fraud Penalty, OTA Says
The owner of a California furniture stores chain committed sales tax fraud, and the relevant tax agency was correct in charging him a 25% fraud penalty and in finding he had more than $6.4 million in unreported taxable sales, the state Office of Tax Appeals ruled.
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December 03, 2024
Calif. Senate Bill Seeks To Shield Tips From Income Tax
California would exclude tips from gross income for state personal income tax purposes under a bill introduced in the state Senate.
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December 03, 2024
Calif. OTA Denies Architect Firm's R&D Tax Credit Claim
The California Office of Tax Appeals denied an architectural firm's claim of research and development tax credits, saying the firm failed to substantiate the amount of time its employees dedicated to qualifying research activities.
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December 03, 2024
Calif. Bill Seeks Constitutional Amendment To Curb Tax Hikes
California would declare state lawmakers' intent to amend the state constitution to limit the state and local governments' power to raise taxes as part of a bill introduced in the Assembly.
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December 03, 2024
Calif. OTA Says LLC Interest Sale Invalid For Tax Purposes
A sale of limited liability company interest between business partners in California can't be used to offset cancellation of debt income stemming from a Texas apartment complex that the LLC owned, the California Office of Tax Appeals ruled.
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December 03, 2024
Calif. OTA Rejects Subtraction For Pension, Annuities
A California taxpayer isn't entitled to a subtraction adjustment for pension and annuities earned outside the state, because the pension money put the taxpayer in a higher bracket, the state Office of Tax Appeals said in a ruling released Tuesday.
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December 03, 2024
Fried Frank Adds Goodwin Procter Tax Pro As Partner In NY
Fried Frank Harris Shriver & Jacobson LLP announced Tuesday that a Goodwin Procter LLP tax and business law partner has joined the firm and will serve as a partner in Fried Frank's tax department in New York.
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December 03, 2024
Ore. Offers Few Tax Changes In Gov.'s $37B Budget Plan
Oregon would make small changes to its tax policy under a $37 billion biennial general fund budget proposed by the state's governor, who left open how to fund some proposed expenditures.
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December 03, 2024
Ark. Revenues Through Nov. Outpace Estimate By $11M
Arkansas' net revenue collection from July through November beat forecasts by $11 million, according to the state Department of Finance and Administration in a report released Tuesday.
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December 02, 2024
Novo Nordisk Loses Research Credit Tax Fight In Calif. OTA
Novo Nordisk must include a former affiliate's research expenses from the year it wound down when determining the corporate group's California research credits for later years, the state's Office of Tax Appeals ruled in an opinion released Monday that upheld a $670,000 tax assessment.
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December 02, 2024
NC GOP-Led Senate OKs Reducing Income Tax Cap
North Carolina's income tax cap would fall to 5%, instead of the 7% currently in the state constitution under a constitutional amendment approved Monday by the state Senate.
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December 02, 2024
Calif. OTA Says City Must Share $1.2M Jet Fuel Tax Revenue
A California city must reallocate $1.2 million in use tax revenue received from sale of jet fuel to several other cities, the state Office of Tax Appeals ruled in an opinion released Monday, despite the city's claim that tax revenue should be allocated to the seller's place of business.
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December 02, 2024
Cargo Facility Merits Property Tax Break, Mass. Justices Told
A property leased from the Massachusetts Port Authority to a for-profit cargo enterprise is exempt from property tax because the facility serves a public purpose, the lessee told the state's highest court Monday, urging reversal of a tax board decision.
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December 02, 2024
A&O Shearman Tax Pro Jumps To Hogan Lovells In DC
Hogan Lovells said Monday that it has brought on a former Allen Overy Shearman Sterling tax partner who specializes in spinoffs, cross-border deals and other corporate transactions.
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December 02, 2024
Ohio Tax Dept. Finalizes Rules Defining Transient Guests
Individual rooms set aside for sleeping in a stand-alone structure are considered sleeping accommodations, the Ohio Department of Taxation clarified in a finalized rule Monday.
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December 02, 2024
Ala. Dept. Says Couple With Other State Wages Not Domiciled
A couple was not domiciled in Alabama in 2018 after attaining wages from several other states and using a Texas address for important documents, the Alabama Tax Tribunal ruled.
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December 02, 2024
Vt. General Revenue Collection Up $103M From Last Year
Vermont's general revenue collection from July through October increased by $103 million from the same period last year, according to the state Agency on Administration.
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December 02, 2024
Maine Beating Tax Estimates By 8.7% Through October
Maine's October general revenue collections exceeded estimates by $25.1 million, boosting the state's coffers through the first third of the fiscal year to $157.1 million, or 8.7%, over budget, according to a report by the state Department of Administrative and Financial Services.
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November 27, 2024
Key State And Local Tax Takeaways From November
An election night when voters sent former President Donald Trump back to the White House for a second term also yielded some key decisions on state and local tax ballot measures, making November a highly consequential month in the state and local tax world. Here, Law360 presents key developments to know from the past month.
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November 27, 2024
Mich. Bill Would Bar Local Property Tax Caps Tied To Rate Cut
Michigan would bar local governments from imposing caps on annual property tax revenue that require an automatic rate reduction as part of a bill introduced in the state House of Representatives.
Expert Analysis
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How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.