State & Local

  • October 01, 2024

    IRS Delays Tax Deadlines In Ill. After July Storms

    Taxpayers in seven Illinois counties will have until Feb. 3 to file individual and business tax returns and make payments after portions of the state were hit by severe storms and tornadoes in July, the Internal Revenue Service said Tuesday.

  • September 30, 2024

    Calif. Lets Cities Exceed 2% Cap On Transactions And Use Tax

    California authorized certain local jurisdictions to impose a transactions and use tax for general or specific purposes that exceeds a 2% statutory cap, under a bill signed by Democratic Gov. Gavin Newsom.

  • September 30, 2024

    Key State And Local Tax Takeaways From September

    From IBM and Disney asking the U.S. Supreme Court to tackle their disputes with New York over the taxation of foreign royalties they received to a Michigan court battle over whether insurance companies should file as a unitary group, September provided a busy start to autumn in the state and local tax world. Here, Law360 presents key developments to know from the past month.

  • September 30, 2024

    Calif. Requires Disclosure Of Local Tax Rebate Agreements

    California will require cities and counties to annually disclose to the state Department of Tax and Fee Administration information regarding agreements that result in the direct or indirect payment, transfer, diversion or rebate of local sales and use tax revenue under a bill signed by Democratic Gov. Gavin Newsom.

  • September 30, 2024

    Colo. Panel Advances Small Biz Property Tax Break

    Colorado would reduce personal property taxes of small businesses with an income tax credit under draft legislation endorsed by an interim panel.

  • September 30, 2024

    Delaware Revenue Receipts Up By $21M Through Aug.

    Delaware's revenue receipts from July through August increased by more than $21 million from the same period last fiscal year, according to the state Department of Finance.  

  • September 30, 2024

    W.Va. Bill Seeks Personal Income Tax Cuts At Gov.'s Request

    West Virginia would lower its income tax rates for all brackets under a Senate bill introduced Monday in a special legislative session that was called by Gov. Jim Justice in an attempt to cut taxes.

  • September 30, 2024

    Paychex Tells NY Court Apportionment Reg Ripe For Ruling

    Paychex told a New York state court that its challenge to a state apportionment rule is ready for adjudication, with the employment services provider saying it shouldn't have to wait for the conclusion of an audit to bring its dispute to court.

  • September 30, 2024

    Ex-Jersey Shore Mayor Admits To Benefits Theft, Tax Crimes

    The former mayor of Wildwood, New Jersey, has admitted to unlawfully obtaining state health benefits, failing to disclose his outside employment and neglecting to report income from that job on state tax returns, New Jersey Attorney General Matthew J. Platkin and the Office of Public Integrity and Accountability announced Monday.

  • September 30, 2024

    Idaho Tax Revenue Through Aug. Up $191K From Forecast

    Idaho's general revenue collection from July through August outpaced budget estimates by $191,000, according to a report from the state Division of Financial Management.

  • September 30, 2024

    Ala. Doctor Can't Claim Rural Physician Credit, Tribunal Says

    An Alabama doctor cannot claim the state's rural physician tax credit because the community the doctor worked in didn't qualify, the state tax tribunal ruled.

  • September 30, 2024

    Mich. General Revenues Through Aug. Down $435M

    Michigan's general revenues from October 2023 through August were $435 million below the last fiscal year, according to a monthly report from the state budget office on Monday.

  • September 27, 2024

    Transfer Pricing Guru On Assisting States, Combined Filing

    Ednaldo Silva’s transfer pricing analytics company EdgarStat LLC recently renewed its contract with New Jersey, furthering his decadeslong run of assisting states that aim to curb profit shifting by scrutinizing intercompany transactions. Silva spoke to Law360 about his transfer pricing philosophy and how he envisions combined reporting affecting the field.

  • September 27, 2024

    Ex-Residents Say Mass. Stretched Law To Tax $4.7M Gain

    Massachusetts' taxation of a $4.7 million gain from a stock sale wrongly commingled the business of a former resident taxpayer with that of a company he owned, he and his wife told a state appeals court.

  • September 27, 2024

    Ex-Mass. State Sen. Says Conviction By All-White Jury Unfair

    A former Massachusetts state senator has said his conviction on pandemic unemployment aid and tax fraud charges should be thrown out in part because the jury was all white.

  • September 27, 2024

    NJ Assembly OKs Assessing Tax Anytime For Fraud Refunds

    New Jersey would eliminate a statute of limitations on income tax assessments for erroneous refunds induced by fraud under a bill passed by the state Assembly.

  • September 27, 2024

    Mich. Bills Seek To Create Aerospace R&D Credits

    Michigan would create a research and development tax credit for aerospace and defense businesses, for up to $5 million per taxpayer annually, under bills introduced in the state Senate.

  • September 27, 2024

    Delta, PacifiCorp Intangibles Taxable, Ore. Tells State Justices

    Oregon's tax court was wrong to exempt Delta Air Lines from taxation of its intangible property and was correct to refuse the exemption for energy provider PacifiCorp, the state's tax department told the Oregon Supreme Court.

  • September 27, 2024

    La. Dept. Says No Tax Due On Casinos' Gifts To Patrons

    Louisiana casinos and gambling businesses are not subject to the state's sales and use tax for complimentary items they give to patrons as incentives, the state Department of Revenue said in a notice.

  • September 27, 2024

    Tenn. Water Treatment Plant's Piping Ruled Tax-Exempt

    Tennessee sales and use tax won't apply to contractors' purchases of piping used in the expansion of a municipal water treatment plant, the state Department of Revenue said in a ruling. 

  • September 27, 2024

    Ind. Tax Dept. Says Ky. Truck Driver Wrongly Taxed

    A Kentucky truck driver who worked for an Indiana-based company was incorrectly assessed local income tax for the county where the business is located, the Indiana Department of State Revenue said in a letter ruling.

  • September 27, 2024

    Taxation With Representation: Kirkland, Skadden, Cleary

    In this week's Taxation With Representation, Blackstone and Vista Equity Partners acquire Smartsheet Inc., Macquarie Asset Management takes a stake in D.E. Shaw Renewables Investment Group, and Apogee Enterprises Inc. buys UW Interco LLC from Heartwood Partners.

  • September 27, 2024

    Vt. General Revenue Through Aug. Gets $30M Boost

    Vermont's general revenue collection from July through August beat the total from the same period last year by roughly $30 million, according to the state Agency for Administration.

  • September 26, 2024

    Pa. Supreme Court Upholds Taxes On Like-Kind Exchanges

    A group of Pennsylvania real estate partners owe the state personal income tax assessed on their like-kind exchange, Pennsylvania's highest court ruled Thursday, with the majority upholding a lower court finding that the state Department of Revenue correctly issued the assessment.

  • September 26, 2024

    Colo. Property Tax Deferral Program Could Balloon, Panel Told

    Use of a property tax deferral program in Colorado is expected to rise under a recent legislative change opening it to nearly all property owners, the state's treasurer told a legislative commission Thursday, calling the extent of the program's growth difficult to predict.

Expert Analysis

  • Recruitment Trends In Emerging Law Firm Frontiers

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    BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.

  • Money, Money, Money: Limiting White Collar Wealth Evidence

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    As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

  • How Associates Can Build A Professional Image

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    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

  • Firms Must Rethink How They Train New Lawyers In AI Age

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    As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

  • Think Like A Lawyer: Always Be Closing

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    When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.

  • Credit Cards And Trading Cards: SALT In Review

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    From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Calif. Budget Will Likely Have Unexpected Tax Consequences

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    A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

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    Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

  • Lean Into The 'Great Restoration' To Retain Legal Talent

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    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

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    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

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    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

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