State & Local
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February 04, 2025
Texas Revenue Collection Through Jan. Up 5% From Last Year
Texas' net revenue collection from September through January was 5% higher than the same period last fiscal year, according to the state Comptroller's Office.
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February 04, 2025
Calif. Insurer Can't Get Tax Refund On In-State Shipments
A California insurance company can't get a refund of sales taxes paid when it placed orders with three vendors located out of state that the vendors fulfilled with shipments from within the state, the California Office of Tax Appeals ruled.
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February 04, 2025
W.Va. Revenues Through Jan. Beat Forecast By $28M
West Virginia's general revenue collection from July through January exceeded a budget forecast by $28 million, according to a report by the State Budget Office.
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February 04, 2025
NY Assembly Bill Seeks Tax Exemption For Radio Signal Gear
New York would establish a property tax exemption for equipment used for the transmission or switching of radio signals to provide commercial mobile radio service or mobile internet access service under a bill introduced in the state Assembly.
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February 04, 2025
Colo. Senate OKs Sales Tax Audit Confidentiality Rules
Taxpayer information held by third-party sales tax auditors in Colorado would be subject to enhanced confidentiality standards under legislation passed by the state Senate.
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February 04, 2025
Delaware's Revenue Surges $157M In 1st Half Of Fiscal Year
Delaware's total receipts from July through December exceeded the same period in the last fiscal year by $157 million, according to the state Department of Finance.
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February 04, 2025
Md. House Bill Seeks End To Corporate Tax Credits
Maryland would end several corporate tax credits and the state's opportunity zone program under legislation in the state House of Delegates.
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February 04, 2025
Wis. Senate Bill Would Exempt Gun Safes From Sales Tax
Wisconsin would exempt safes that are used to store guns from sales and use tax as part of a bill introduced in the state Senate.
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February 04, 2025
Md. House Bill Would Allow Tax Credits For Local Newsrooms
Maryland would allow state income tax credits for portions of earnings paid to newsroom employees by local news organizations under legislation introduced in the state House of Delegates.
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February 04, 2025
Ariz. Senate Bill Seeks Tax Subtraction For Capital Gains
Arizona would allow a subtraction from state taxable income of a portion of capital gains under legislation introduced in the state Senate.
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February 03, 2025
Calif. Panel Affirms County's Sales Tax
A half-cent sales tax approved by a simple majority of voters in a California county is a general tax, not a special tax, and thus not subject to requirements to be approved by two-thirds of the voters, a California appeals court panel ruled, upholding a trial court decision.
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February 03, 2025
Calif. OTA Denies Sales Tax Refund For Drug System Parts
A biopharmaceutical company is not eligible for refunds of sales and use taxes for components of a diabetes drug delivery system that it developed but was never federally approved, the California Office of Tax Appeals said in a ruling released Monday.
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February 03, 2025
Texas Gov. Floats $10B Property Tax Relief Proposal
Texas Gov. Greg Abbott urged lawmakers to again overhaul the state's property tax regime, saying he would support legislation that would provide at least $10 billion in tax relief.
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February 03, 2025
Ariz. Panel OKs Bill To Clarify Sales Tax Sourcing Location
Arizona would clarify that the location of a transaction for sales tax purposes is the seller's business location if that seller receives the order in the state under legislation approved by a House panel Monday.
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February 03, 2025
Iowa Justices Decline To Hear Capital Gains Deduction Case
The Iowa Supreme Court will not review an appellate court ruling that found two business partners were not eligible to claim a capital gains deduction for gains resulting from their individual sales of goodwill.
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February 03, 2025
Calif. Couple Can't Claim Biz Loss, OTA Says
A California couple cannot claim a business loss deduction for the company they were partners in because they were calendar-year taxpayers and the loss occurred in the wrong year, the state Office of Tax Appeals said in a ruling released Monday.
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February 03, 2025
Ill. Bill Seeks Tax Break For Megaproject Building Materials
Illinois would provide an exemption from any state or local use tax or retailers occupation tax for building materials incorporated into real estate at what are known as megaproject sites as part of a bill filed in the state House of Representatives.
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February 03, 2025
Ill. House Floats Income Tax Deduction Bill For Union Dues
Illinois would create an income tax deduction for union dues for taxpayers who weren't allowed a deduction under federal law as part of a bill filed in the state House of Representatives.
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February 03, 2025
Calif. Couple's Stock Income Subject To State Tax, OTA Says
A California couple is liable for tax and interest assessed on their exercising of nonqualified stock options and vesting of restricted stock units because the income was sourced to the state, the state Office of Tax Appeals said in a ruling released Monday.
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February 03, 2025
Ariz. Justices OK Energy Co.'s Depreciation In Tax Value Fight
The depreciated value of a component of a power transmission company's facilities may be negative for purposes of calculating the property's tax value, the Arizona Supreme Court ruled, partly vacating an appeals court decision.
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February 03, 2025
Minn. Senate Bill Seeks Cuts To Corporate Income Tax Rate
Minnesota would phase down its corporate franchise tax rate and its alternative minimum franchise tax rate over the next two years under a bill introduced in the state Senate on Monday.
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February 03, 2025
Iowa Couple Missed Chance For Solar Tax Credits, Judge Says
An Iowa couple were properly denied solar energy tax credits because they failed to file their application for the credits on time, an administrative law judge ruled.
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February 03, 2025
RI House Bill Would Exempt Beer From Sales And Use Tax
Rhode Island would exempt beer and malt liquors from the state's retail sales and use tax as part of a bill introduced in the state House of Representatives.
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February 03, 2025
Minn. Senate Bill Seeks Broadband Fiber Sales Tax Exemption
Fiber and conduit purchased or leased in Minnesota by internet service providers would be exempt from state sales and use tax under a bill introduced in the state Senate on Monday.
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February 03, 2025
RI Bill Would Allow Taxes On College Endowments Over $1B
Rhode Island would allow cities and towns to tax private university and college endowments of more than $1 billion under a bill introduced in the state House of Representatives.
Expert Analysis
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What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.
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Tips For Litigating Against Pro Se Parties In Complex Disputes
Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.
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Pro Bono Work Is Powerful Self-Help For Attorneys
Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.
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Permanence And Other Elusive Notions: SALT In Review
From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Newman Suspension Shows Need For Judicial Reform
The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.
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How And Why Your Firm Should Implement Fixed-Fee Billing
Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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How Law Firms Can Use Account-Based Marketing Strategies
Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.
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Strategic Succession Planning At Law Firms Is Crucial
Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.
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Potential Calamities, Greatly Exaggerated: SALT In Review
From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Maximizing Law Firm Profitability In Uncertain Times
As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.
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Preparing Your Legal Department For Pillar 2 Compliance
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Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.