State & Local

  • 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.

  • July 01, 2024

    Womble Bond Adds Int'l Tax Partner In Houston Office

    Womble Bond Dickinson has added a partner to its corporate and securities group in Houston who will focus on tax law and cross-border transactions, the firm announced.

  • July 01, 2024

    NJ Tax Court Sends E-Cig Tax Dispute To Trial

    A trial is needed to determine whether an e-cigarette company destroyed its nicotine cartridges in order to reduce its audit liability and whether those trashed cartridges could still be taxed, the New Jersey Tax Court ruled.

  • July 01, 2024

    Nelson Mullins Adds 9-Attorney Tax Team In Houston

    Nelson Mullins Riley & Scarborough LLP announced Monday that five partners and four other tax attorneys have joined its new Houston office from Chamberlain Hrdlicka White Williams & Aughtry, including a former Texas Supreme Court justice.

  • July 01, 2024

    Longtime IRS Trial Atty Joins Jones Day In NY

    An attorney who spent his entire career at the IRS has moved to private practice at Jones Day, the firm said on Monday.

  • June 28, 2024

    NJ Lawmakers OK Corp. Tax Hike, Expansion Of Tax Credits

    New Jersey would reinstate the nation's highest corporate income tax rate on large corporations, offer tax incentives for capital investments from artificial intelligence companies and relax employee location requirements for businesses to receive tax breaks, under legislation lawmakers passed Friday alongside the state's budget.

  • June 28, 2024

    Mont. Tax Dept. Adopts Updated Regs For Water's-Edge Filers

    Montana will carry out recently enacted legislation that eliminated a requirement for a so-called water's-edge return to include income and apportionment factors from corporate affiliates incorporated in a now-defunct list of tax havens under regulatory updates adopted by the state Department of Revenue.

  • June 28, 2024

    Key State And Local Tax Takeaways From June

    As state legislatures hurried to pass bills and finish sessions before the end of the fiscal year, and courts handed down several key decisions, June was a consequential month in the state tax world. Here, Law360 presents key state and local tax developments to know from the past month.

  • June 28, 2024

    Ohio Tax Applies To Quest Testing Kit Purchases, Board Says

    Two Quest Diagnostics subsidiaries are not eligible for a refund of sales tax paid on testing kits, reagents and hormones because those items are not drugs exempt from tax, the Ohio Board of Tax Appeals said Friday.

  • June 28, 2024

    Mass. Senate OKs $5B Housing Bill Without Local-Option Tax

    Massachusetts would authorize about $5 billion in bonding authority to promote housing under legislation passed by the state Senate that leaves out a local-option real estate transfer fee sought by Democratic Gov. Maura Healey.

Expert Analysis

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

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