State & Local
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October 09, 2024
Mo. Clinics Fail To Meet Charity Requirement For Exemption
Health clinics in four Missouri counties are not eligible for charitable exemptions from property tax despite being part of a nonprofit organization, the state's tax commission ruled.
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October 09, 2024
Calif. OTA Upholds RV Seller's Penalty For Unreported Sales
A California recreational vehicle dealer was correctly penalized for not reporting $4.2 million worth of sales, the state Office of Tax Appeals said, finding unpersuasive the business' claim that it was difficult to find competent people to handle its tax compliance.
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October 09, 2024
Election Uncertainty Hampers Companies' Tax Planning
With the November election approaching, businesses are bracing for the potential impact of two very different sets of tax policies, with the resulting uncertainty making long-term tax planning increasingly difficult.
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October 09, 2024
Calif. OTA Denies Redo On $200K Tax Bill For Med Equipment
A California orthopedic equipment provider will not get a rehearing on a $200,000 sales tax assessment for items found to not qualify for an exemption allowed for medicine, the state Office of Tax Appeals said.
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October 09, 2024
Calif. OTA Says Spouse's Tax Refund Claim Untimely
A California spouse was correctly denied an income tax refund for tax years 2009 and 2010 for overpayments owed to their deceased partner because the claim was filed outside the statute of limitations, the state Office of Tax Appeals ruled.
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October 08, 2024
Louisiana High Court Won't Review Expedia's Hotel Tax Win
The Louisiana Supreme Court on Tuesday rejected state and local government appeals of a ruling that said Expedia and some of its affiliates do not owe Louisiana sales taxes on the full price of accommodation rentals they charged to customers booking through their platforms.
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October 08, 2024
Tax Pact Rejects Option For Multiple Sales Tax Rate Structure
The Streamlined Sales Tax Governing Board rejected a proposal Tuesday that would have allowed states that participate in the sales tax simplification compact it oversees to adopt a second sales tax rate in a specific area, a move that left Nebraska noncompliant with the compact.
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October 08, 2024
Tax Pact OKs Challenges To State Compliance Determinations
The Streamlined Sales Tax Governing Board approved on Tuesday a clarification to the tax simplification compact it oversees that specifies that challenges can be lodged against certain board decisions, including whether a state's tax system complies with the compact.
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October 08, 2024
Tax Pact Board OKs Requiring More State Nexus, Tax Info
The Streamlined Sales Tax Governing Board approved a set of disclosed practices Tuesday that will require states that participate in the tax simplification compact that it oversees to specify how they make nexus and tax determinations in certain scenarios.
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October 08, 2024
Hawaiian Justices Revive Airline's $1.6M Tax Appeal
A tax appeal by Hawaiian Airlines was incorrectly dismissed, Hawaii's highest court ruled, remanding the case to the state tax court for a decision over whether the airline is liable for a $1.6 million assessment.
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October 08, 2024
Pa. Justices Wary Of Linking Mask Tax To Consumer Harms
Several justices of the Pennsylvania Supreme Court seemed cautious Tuesday about extending the state's consumer protection law liability to retailers who collect sales tax on tax-exempt items, pointing to the state's refund system as an existing form of relief for overcharged customers.
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October 08, 2024
Fla. Waives Dyed Fuel Penalties Following Helene
Florida will temporarily waive penalties for businesses and individuals that use or sell dyed diesel fuel for on-highway use through Oct. 15 in response to Hurricane Helene, the state Department of Revenue said.
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October 08, 2024
Mo. Revenue Collection Drops $127M From Previous Year
Missouri's net revenue collection from July through September sank $127 million from the same period last fiscal year, according to a report by the state Department of Revenue.
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October 08, 2024
SD Tax Revenues Through Sept. Down $10M From Forecast
South Dakota's general fund revenue from July through September trailed a budget estimate by $10 million, according to the state Bureau of Finance and Management.
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October 07, 2024
Pa. Supreme Court Snapshot: Mask Taxes, Pride Month Post
The Pennsylvania Supreme Court during its October argument session will weigh whether retailers improperly collecting sales tax on face masks, which were exempted due to the COVID-19 pandemic, amounts to "commerce" that could trigger the state's consumer protection law.
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October 07, 2024
Mich. Supreme Court Snapshot: Insulin Prices, Disney Audit
The Michigan Supreme Court's first oral argument session of the 2024-25 term promises to be a busy one, involving an investigation into Eli Lilly's insulin prices with big implications for the scope of Michigan's consumer protection law and Disney's appeal of an order to turn over decades-old uncashed checks to the state treasurer.
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October 07, 2024
Mont. Tax Revenue Through Sept. Up $4M From Last Year
Montana's general fund revenue from July through September climbed $4 million higher than the total for that period last year, according to a monthly report by the state Department of Revenue.
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October 07, 2024
Treasury Proposes Exempting Tribal Cos. From Income Tax
Tribal-owned businesses would not be subject to federal income tax under proposed regulations released Monday by the U.S. Department of the Treasury, a move that would also allow such entities to be eligible to receive direct cash payments in lieu of clean energy tax credits.
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October 07, 2024
Stormwater Fees Not Illegal Tax, Mich. Appellate Panel Finds
Stormwater drainage charges in Ann Arbor constitute a lawful fee and not an illegal tax, the Michigan Appeals Court ruled, saying the charges did not require voter approval as demanded under the state constitution for increased local tax rates.
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October 07, 2024
Ark. Net Revenue Tops Forecast By $18M Through Sept.
Arkansas net general revenue from July through September exceeded an estimate by $18 million, the state Department of Finance and Administration reported.
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October 07, 2024
Va. Provides Tax Deadline Relief For Hurricane Helene Victims
Virginia will waive interest and penalties for late personal income tax filings and payments in areas of the state affected by Hurricane Helene, the state Department of Taxation said.
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October 07, 2024
Va. Rejects Full Add-Back Exception For Royalty Payments
A company that files and pays Virginia tax can only be eligible for a partial exception to the state's add-back for royalty payments made to its affiliate out of state, the state tax commissioner ruled.
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October 07, 2024
Ariz. Solar Facility Cost Was Purchase Price, Court Says
Arizona was correct to use the purchase price of a solar power facility as its original cost for tax valuation purposes, but a dispute remains on whether that value reflected only the equipment at issue, the state's tax court said.
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October 07, 2024
Justices Won't Hear Construction Co.'s SD Use Tax Appeal
The U.S. Supreme Court declined on Monday to hear a construction company's argument that South Dakota's refusal to apportion use tax on its equipment based on the number of days it was used in the state was unconstitutional.
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October 07, 2024
High Court Won't Look At Texas Tax Foreclosure Fight
The U.S. Supreme Court declined on Monday to review a Texas high court ruling that upended an oil company's victory over litigants challenging the tax foreclosure sale of mineral interests.
Expert Analysis
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6 Practice Pointers For Pro Bono Immigration Practice
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.
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Lessons From Country Singer's Personal Service Saga
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.
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7 E-Discovery Predictions For 2024 And Beyond
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.
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Other Views On Administration And Land Tax: SALT In Review
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.
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5 Litigation Funding Trends To Note In 2024
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.
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4 Legal Ethics Considerations For The New Year
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.
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What The Law Firm Of The Future Will Look Like
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.
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4 PR Pointers When Your Case Is In The News
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.
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10 Considerations For Litigating A New York Tax Case
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.
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Revenue Agencies At Their Finest: SALT In Review
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.
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Law Firm Strategies For Successfully Navigating 2024 Trends
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.
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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.
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How Attorneys Can Be More Efficient This Holiday Season
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.