State & Local
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August 01, 2024
Alaska Extends Tax Break To Independent Power Producers
Alaska extended its broad tax exemption for public utilities to independent power facilities in a bid to encourage new energy development as part of a bill signed by the governor.
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August 01, 2024
Mass. Panel Upholds Tax On NH Resident During Pandemic
The Massachusetts revenue commissioner was correct to deny an abatement of state taxes for a New Hampshire resident based in a Massachusetts office who worked at home during the COVID-19 pandemic, a state panel said.
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August 01, 2024
Idaho Revenue In Fiscal 2024 Up $53M From Forecasts
Idaho's revenue collection in the 2024 fiscal year was $53 million higher than predicted, according to the state Division of Financial Management.
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August 01, 2024
Mo. Video Service Fee Exemptions Not Retroactive, Cities Say
A new law that exempts streaming and satellite television services from video service provider fees does not render moot a group of cities' claim for back taxes from Netflix, Hulu, DirectTV and Dish, the cities told a Missouri circuit court.
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July 31, 2024
'Tax Avoidance' Fuels Global Reporting Pushback, Pro Says
A lobbying effort from multinational corporations to dissuade states from adopting mandatory worldwide combined reporting aims to keep billions of dollars in profits that were shifted into tax-friendly jurisdictions beyond the reach of tax administrators, a retired researcher from a progressive think tank said Wednesday.
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July 31, 2024
Humana Appeals Fla. Tax On Gain From Failed Aetna Merger
Humana challenged Florida's bid to tax a portion of an $850 million merger termination fee it received from Aetna after a proposed merger ended after a court blocked it, arguing that the capital gain was nonbusiness income that wasn't apportioned to Florida.
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July 31, 2024
Wash. Court To Rethink Gas Chain's Tax Duty On Fuel Cards
A Washington state appeals court said it would reconsider its May decision that a Pacific Northwest gas station chain that issued fuel cards to customers must pay the state business and occupation tax when holders of those cards purchase gas from other participating gas station chains.
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July 31, 2024
Neb. Panel Considers Ending Income, Property Taxes
Nebraska would eliminate its income, corporate income and property taxes and fund the government with a consumption tax as part of a bill debated Wednesday.
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July 31, 2024
Minn. Tax Court Agrees Parking Lot's Value Is $4M, Not $10M
A Minneapolis parking lot would be best valued as a buy-and-hold investment property and thus its assessed value should be lowered from $10.3 million to $3.9 million, the Minnesota Tax Court said.
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July 31, 2024
Minn. Shopping Center's $97M Value Upheld By State Justices
A Minnesota shopping center was correctly valued for tax purposes at nearly $97 million, the state Supreme Court said Wednesday, rejecting the property owner's argument that the valuation should consider a calculation of effective rent instead of market rent.
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July 31, 2024
Ex-Chicago Alderman Should Serve Full Supervision, Feds Say
A former Chicago alderman and attorney convicted of tax crimes should not be allowed an early reprieve from his court-ordered supervision because it has become his main form of punishment following his compassionate release from prison, the government has told an Illinois federal court.
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July 31, 2024
Ohio Tax Board Says Two McDonald's Properties Overvalued
Two Ohio McDonald's restaurants were overvalued by the Lorain County Board of Revision, the state tax appeals board ruled, agreeing with the company's appraisal taking into consideration comparable properties.
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July 30, 2024
States Fail To Advance MTC Project On Trucking Receipts Reg
A Multistate Tax Commission project on creating a model regulation that would allow states to source trucking receipts based on where deliveries occur appears to be shelved after a commission panel narrowly failed Tuesday to approve a motion seeking to further explore the subject.
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July 30, 2024
Ex-HFZ Capital Chief Can't Reduce Bail In $86M Fraud Case
A Manhattan judge on Tuesday denied, for now, a request by the former head of troubled real estate firm HFZ Capital Group to lower a hefty bail requirement so he can get out of Rikers Island while fighting $86 million theft and tax fraud charges.
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July 30, 2024
Legalization Foes Mount New Challenge To NY Pot Program
A group of anti-cannabis activists renewed their challenge to New York's proposal to use public funds to help marijuana retailers launch their businesses, alleging in a new state court lawsuit that the policy violates federal law.
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July 30, 2024
Mo. Hits Revenue Triggers For Continued Income Tax Cuts
Missouri has hit the needed revenue markers for additional tax cuts to be triggered that were passed under bills in 2022, the governor announced Tuesday.
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July 30, 2024
SC County's $5.4B Sales Tax Ballot Measure Called Misleading
Language in a South Carolina county's upcoming transportation sales tax ballot measure projected to raise $5.4 billion and in its enacting ordinance unlawfully mislead voters, environmental groups charge in a suit filed Tuesday.
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July 30, 2024
Ohio Bill Would Create Credit For Property Tax, Rent
Ohio would allow homeowners and renters to claim a refundable property tax credit or rebate if their property tax or rent-equivalent tax exceeds 5% of their household income under a bill introduced in the House of Representatives.
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July 30, 2024
MTC Digital Work Group Examines Taxing Bundled Products
A Multistate Tax Commission work group aiming to harmonize state tax rules for digital products is completing a project on how to tax products that are sold in a bundle, with a goal of having a draft document by September, officials said Tuesday.
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July 30, 2024
Neb. Gov. Defends Property Tax Plan At Committee Hearing
Nebraska's governor testified Tuesday that his plan to fund lower property taxes by broadening the sales tax base and upping some consumption taxes works out to a tax cut, despite objections from tax groups who claim the plan would harm residents and businesses.
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July 30, 2024
Ropes & Gray Adds Partner To Int'l Tax Practice
Ropes & Gray LLP recently added a tax adviser with a wealth of experience navigating transactions, funds and investments for clients as a partner in its New York office, the firm said.
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July 30, 2024
Local Leaders Ask Senate To Extend New Markets Credit
Congress should consider making the new markets tax credit permanent and extending opportunity zones as a way to help local governments, local leaders told the Senate Finance Committee on Tuesday.
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July 30, 2024
Husch Blackwell Hires UB Greensfelder Partner In St. Louis
Several years after Husch Blackwell LLP's newest partner, Garrett Reuter Jr., graduated from law school, he joined Greensfelder Hemker & Gale PC to work alongside his late father. Now, he's bringing clients he grew up watching his father work with, to a new platform.
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July 30, 2024
Pa. Joining IRS' Free E-File Program In 2025
The IRS will make its Direct File free online tax filing program available to Pennsylvania taxpayers for the 2025 filing season, Treasury Secretary Janet Yellen said Tuesday, making it the third state to join the program after a dozen states participated in a pilot version this year.
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July 30, 2024
NM Extends Filing Deadlines For Wildfire Affected Areas
New Mexico taxpayers affected by the South Fork and Salt wildfires will have until Nov. 1 to file taxes, matching the federal extension by the Internal Revenue Service, according to the state Taxation and Revenue Department.
Expert Analysis
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Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.
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A Vision For Economic Clerkships In The Legal System
As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.
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E-Discovery Quarterly: Recent Rulings On Text Message Data
Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.
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Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts
There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.
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NY Tax Talk: Primary Function Is Key Analysis For Sales Tax
Two sales tax cases recently decided by New York's Appellate Division illustrate why both taxpayers and the state's Department of Revenue subscribe to the primary function test, a logical way to determine whether business transactions are subject to sales tax, say Elizabeth Cha and Jeremy Gove at Eversheds Sutherland.
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Time To Fix NYC's Broken Property Assessment System
A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.
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Strange Notions Bubble Up: SALT In Review
From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Don't Use The Same Template For Every Client Alert
As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.
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Think Like A Lawyer: Follow The Iron Rule Of Trial Logic
Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.
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The Art Of Asking: Leveraging Your Contacts For Referrals
Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.
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4 Ways To Refresh Your Law Firm's Marketing Strategy
With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.
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Consider 2 Alternative Exit Plans In RE Distress Scenarios
In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.
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SC's Courts Have It Wrong On Amazon Marketplace Sales Tax
The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.