State & Local

  • June 06, 2024

    NY Lawmakers OK Change To Tax Tribunal's Client Rep Rules

    New York would allow individuals to choose from an expanded list of representatives in matters before the Tax Appeals Tribunal under a bill passed by the state Legislature that goes next to Democratic Gov. Kathy Hochul.

  • June 06, 2024

    Fox Rothschild Brings On Tax Pro From Atlanta Boutique

    Fox Rothschild LLP has added an attorney in Atlanta from tax law boutique Wiggam Law to strengthen the firm's taxation and wealth planning department.

  • June 06, 2024

    Colorado Extends Contaminated Land Cleanup Tax Credit

    Colorado will extend its environmental remediation of contaminated land income tax credit for five years under a bill signed by Democratic Gov. Jared Polis.

  • June 06, 2024

    NY Senate OKs Bill Expanding Digital Gaming Credit

    New York would expand its income tax credit for digital gaming production by lowering the production cost required to qualify and eliminating the in-state production cost threshold under a bill passed by the Senate. 

  • June 06, 2024

    State Digital Tax Rules Lack Consistency, Clarity, Tax Pros Say

    Courts have reached different conclusions over whether state definitions of tangible personal property encompass certain elements of the digital economy, underscoring the inconsistent tax treatment of digital transactions and a need for guidance on the issue, tax professionals said Thursday.

  • June 06, 2024

    Mass. Tax Collections Beat Estimates By $700M Through May

    Massachusetts' total tax collections from July through May were $700 million higher than expected, according to the state Department of Revenue.

  • June 06, 2024

    NJ Corp. Tax Overhaul Regs Expected By Nov., Director Says

    New Jersey is on track to release regulations this fall on an omnibus law from last year that changed several provisions of the state's corporate income tax system, the state Division of Taxation's acting director said Thursday.

  • June 05, 2024

    Citibank Can't Avoid Paying $6M Wash. Biz Tax

    Washington's high court won't spare Citibank from a $6 million business tax bill, declining to revisit a ruling that the bank's money-making activities amounted to a physical presence in the state despite not having any local branches open at the time.

  • June 05, 2024

    Ill. Budget Has Higher Cap On NOLs, Sports Betting Tax Hike

    Illinois will extend a cap on corporate net operating loss deductions, increase its sports betting tax and reduce sales tax rebates for retailers under a $53.1 billion fiscal year 2025 budget signed Wednesday by Democratic Gov. J.B. Pritzker.

  • June 05, 2024

    Colo. To Exempt Modular Homes From Sales Tax

    Colorado will exempt new modular home sales from state tax under a bill signed into law by Gov. Jared Polis.

  • June 05, 2024

    Calif. OTA Says Avis Owes $12.6M Tax On Asset Acquisition

    An acquisition by car rental company Avis of an indirect affiliate's vehicle management business does not constitute a merger and is therefore subject to tax, the California Office of Tax Appeals ruled.

  • June 05, 2024

    Colo. To Allow Tax Credit For Employee-Owned Businesses

    Colorado will allow new businesses that are employee-owned to claim an income tax credit for business expenses under a bill signed by Democratic Gov. Jared Polis.

  • June 05, 2024

    NY Gov. Indefinitely Halts Manhattan Congestion Pricing

    New York Gov. Kathy Hochul on Wednesday shelved congestion pricing just weeks before officials were set to implement a fee for vehicles entering Manhattan's busiest corridor, in a dramatic about-face following intense backlash and litigation from residents and business owners grappling with the high cost of living.

  • June 05, 2024

    Hawaii To Adjust Income Tax Brackets, Up Standard Deduction

    Hawaii will adjust its individual income tax brackets and increase its standard deduction to account for inflation and will exempt certain medical services from the state's general excise tax under bills signed by the governor.

  • June 05, 2024

    Minn. Justices Back Doctor's Penalty For Frivolous Tax Claim

    Minnesota's penalty for filing a frivolous tax claim is constitutional, and the penalty as applied to a nonresident doctor and his wife over nearly $1.2 million in undeclared income is also sound, the Minnesota Supreme Court said Wednesday.

  • June 05, 2024

    Win May Embolden IRS Use Of Economic Substance Doctrine

    The IRS' successful wielding of the economic substance doctrine to characterize multinational telecommunications corporation Liberty Global's sophisticated set of intercompany deals as an abusive tax shelter could encourage the agency to apply similar analysis to even the most basic tax transactions.

  • June 05, 2024

    Ohio Senate Bill Seeks To Double Film Tax Credit Cap

    Ohio would double the amount of film and theater production tax credits it can award annually and eliminate its credit for film and theater capital improvement projects under a bill introduced in the state Senate.

  • June 05, 2024

    Colo. To Look At Federal Taxable Income As State Basis

    Colorado is directing its state auditor to evaluate its use of federal taxable income as the basis for state taxable income under legislation signed into law by Gov. Jared Polis.

  • June 04, 2024

    Recreational Marijuana To Be On SD Ballot For 3rd Time

    Recreational marijuana advocates have successfully put a measure on South Dakota's November ballot, giving state voters a third shot at legalizing the drug just two years after they declined to do so.  

  • June 04, 2024

    Mastercard Owes $7.7M In SC Income Tax Case, ALJ Rules

    Mastercard's network, which allows cardholders to buy goods and services and withdraw money, is its income-producing activity, occurs within South Carolina, and thus obligates the company to pay about $7.7 million in taxes, fees and interest, a state administrative law judge ruled in a decision posted Tuesday.

  • June 04, 2024

    NY Senate OKs Tax Break For Mobile Internet Access Gear

    New York would exempt from property tax equipment used for the transmission and switching of radio signals to provide commercial mobile radio service or mobile internet access service under a bill approved by the state Senate.

  • June 04, 2024

    La. Officials Aim To Salvage Redo Of Constitution's Tax Rules

    An effort to open the door for Louisiana's Legislature to make wholesale changes to the state's tax system might take center stage this summer during a tax-focused constitutional convention that could be called after a broader convention was shelved amid concerns about its scope and pace.

  • June 04, 2024

    Calif. Use Tax Applies To Man's Trading Cards, OTA Says

    A California man who bought trading cards from Germany is liable for use tax on the purchase after failing to prove the purchase was made for resale, the state Office of Tax Appeals ruled.

  • June 04, 2024

    Calif. OTA Says Online Retailer Owns LLC Tax Assessment

    A Michigan-based company was doing business in California in 2018 and thus was required to file a return and pay the state's annual limited liability company tax, the state Office of Tax Appeals said.

  • June 04, 2024

    NJ Panel Advances Pilot Program For Prefilled Tax Returns

    New Jersey aims to create a pilot program that would allow the state's tax agency to prepare prefilled personal income tax return forms for certain taxpayers under a bill approved by an Assembly committee.

Expert Analysis

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

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