State & Local

  • July 03, 2024

    Fox Rothschild Hires Pryor Cashman Nonprofit Leads

    Fox Rothschild LLP announced Wednesday the hiring of two Pryor Cashman LLP partners for its corporate department in New York.

  • July 03, 2024

    Hawaii Creates Panel To Study Mitigation Of Biz Tax Burdens

    Hawaii will create a business revitalization task force to study potential mitigation of regulatory and tax burdens imposed on companies in the state as part of a bid to improve its economic competitiveness and business climate under a bill signed by the governor.

  • July 03, 2024

    NY Extends Tax Breaks For Green Roofs On City Buildings

    New York is extending for another three years a property tax abatement program that encourages residential and commercial buildings in New York City as part of a bill signed by Gov. Kathy Hochul. 

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    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.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    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.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    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.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    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.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    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.

  • Permanence And Other Elusive Notions: SALT In Review

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    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.

  • Newman Suspension Shows Need For Judicial Reform

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    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.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    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.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    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.

  • Strategic Succession Planning At Law Firms Is Crucial

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    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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