State & Local

  • July 23, 2024

    Ohio Municipal Airport Is Exempt From Tax, Board Rules

    An Ohio municipal airport is exempt from property tax despite leasing certain hangars to private individuals, the state Board of Tax Appeals ruled Tuesday. 

  • July 23, 2024

    SC Revenue Tops Fiscal Year Estimate By $364M

    South Carolina's general revenue collection for the 2024 fiscal year was $364 million higher than a budget forecast, according to the state Board of Economic Advisors.

  • July 23, 2024

    Orrick Hires Ex-Winston & Strawn Tax Partner In Chicago

    Orrick Herrington & Sutcliffe LLP announced the hiring of a former partner at Winston & Strawn LLP for its renewables tax equity and tax credit team.

  • July 22, 2024

    US Treasury Working To Extend Pillar 1 DST Compromise

    As OECD-led negotiations continue on a taxing rights overhaul known as Pillar One after a missed June deadline, the U.S. Treasury Department is working to extend the political agreement between it and several countries to nullify their digital services taxes once the rights overhaul is implemented.

  • July 22, 2024

    SC County Can't Create Tax To Fund Private Roads, AG Says

    A South Carolina county has the ability to create a special tax district to fund the creation and maintenance of public roads but not private roads, the state attorney general's office said.

  • July 22, 2024

    Ohio Tax Board Hikes CVS Property Value Back To $2.3M

    An Ohio CVS had its valuation wrongly decreased to $1.4 million by the local tax board based on increased depreciation values and inferior comparable properties, the state's tax appeals board said, increasing the value back to $2.3 million.

  • July 22, 2024

    La. Floats Documentation Rules For Pass-Throughs, NOLs

    The Louisiana Department of Revenue proposed regulations that list the information taxpayers must provide when reporting a net operating loss as a nonresident or when claiming a pass-through entity exclusion.

  • July 22, 2024

    State & Local Tax Policy To Watch In The 2nd Half Of 2024

    From a pending ballot measure in Oregon to raise taxes on large businesses to a special session in Nebraska focusing on sales and property taxes, some states could experience significant shifts to their tax systems in the second half of 2024. Here, Law360 examines policies to monitor during the rest of the year.

  • July 22, 2024

    Ill. Imposes 20-Year Time Limit On Property Tax Refund Claims

    A 20-year time limit was set on refund requests that result from final orders of the Illinois Property Tax Appeal Board under a bill signed by Gov. J.B. Pritzker. 

  • July 22, 2024

    Colo. Dept Says No Sales Tax On DNA Test Kits, Analysis

    A company's sales in Colorado of DNA analyses and collection kits are not taxable, the state revenue department said in a ruling released Monday, but the company's use of the kits is subject to use tax.

  • July 19, 2024

    Pa. Bill Seeks Tax Exclusion For Affordable Housing Projects

    Pennsylvania would exclude affordable housing projects developed through the federal Rental Assistance Demonstration program from the state's realty transfer tax under a bill introduced in the state Senate.

  • July 19, 2024

    Miss. Justices To Weigh Pipeline's Tax Bill On 3rd-Party Fees

    The Mississippi Supreme Court agreed to hear the state tax agency's appeal of a trial court's ruling that negated a use tax assessment on third-party freight charges a pipeline company paid, opting to decide the case instead of sending it to an intermediate appeals court.

  • July 19, 2024

    NY Ice Cream Store Manager Not Liable For Tax, ALJ Says

    The manager of a New York ice cream store is not the person responsible for the store's sales tax assessment, as he didn't have the authority to handle store finances, an administrative law judge said in a determination released Friday.

  • July 19, 2024

    Ohio Coal Plant Correctly Valued At $13M, Board Rules

    A shuttered coal plant in Ohio was properly valued at $13 million, despite the plant owner's assertion that the buildings on the property had no value, the state Board of Tax Appeals ruled. 

  • July 19, 2024

    Taxation With Representation: A&O Shearman, Gibson Dunn

    In this week's Taxation With Representation, Cleveland-Cliffs Inc. buys Stelco Holdings Inc., KBR acquires LinQuest Corp., Blue Owl Capital Inc. purchases Atalaya Capital Management LP, and Amphenol Corp. buys two mobile networks units from CommScope.

  • July 19, 2024

    Ill. Seller Sourcing Fix Adds Fuel To Constitutional Complaints

    A bill before Illinois Gov. J.B. Pritzker is being touted as a legislative fix to a contentious state law requiring retailers to base their sourcing methods on whether they are in-state or remote, but challengers of the law say the proposal would exacerbate an issue of unequal treatment.

  • July 18, 2024

    Neb. Gov. Unveils Plan For Property Tax Cuts

    Nebraska's governor on Thursday revealed a plan to cut property taxes ahead of a special session of the state Legislature, proposing a hard cap on property tax increases and the elimination of over a hundred sales tax exemptions.

  • July 18, 2024

    Tax Pact Board Approves Digital Goods Sourcing Plan

    The Streamlined Sales Tax Governing Board gave final approval Thursday to a proposal allowing states to apply the highest, lowest or a blended state and local tax rate inside a five-digit ZIP code area to sales of digital goods when buyers aren't required to provide their full address.

  • July 18, 2024

    Ind. Tax Board Says German Cultural Center Not Tax-Exempt

    The Indiana Board of Tax Review determined that an event center owned by an organization that promotes German culture doesn't qualify for a property tax exemption because the property is used for social purposes rather than cultural preservation.

  • July 18, 2024

    Ind. Tax Board Agrees With $2M Valuation Of Unfinished Home

    An Indiana local assessor correctly valued an unfinished mansion at $2.2 million in 2021 and $2.4 million in 2022, a state review board determined after agreeing with the assessor's cost approach.

  • July 18, 2024

    Ex-Venable Trusts And Estates Partner Joins Stradling In LA

    Stradling Yocca Carlson & Rauth PC announced that it launched a trusts and estates practice with the hiring of an experienced Los Angeles-based partner from Venable LLP.

  • July 18, 2024

    Pa. Eliminates Tax On At-Home Charging For EVs

    Pennsylvania will eliminate the tax on electricity used to charge electric vehicles at private residences and impose an annual fee on some electric and hybrid vehicles under a bill signed by Gov. Josh Shapiro. 

  • July 18, 2024

    Pa. To Simplify Returns Of Unclaimed Property Below $500

    Pennsylvania will allow the state treasurer to automatically return unclaimed property to its verified owners when the property's value is less than $500 under a bill signed by Democratic Gov. Josh Shapiro.

  • July 18, 2024

    Mo. Commission Upholds Shopping Area's $5 Million Value

    A Missouri shopping center was properly valued at $5.1 million, the state Tax Commission ruled, finding that the property owner failed to prove the value should be lowered. 

  • July 18, 2024

    Del. Net General Revenue Receipts Up By $54M For 2024

    Delaware's net receipts in the 2024 fiscal year increased by $54 million from the preceding year, according to the state's Department of Finance.

Expert Analysis

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

  • What Recent Study Shows About AI's Promise For Legal Tasks

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    Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.

  • Gonna Fly Now From California: SALT In Review

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    From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Litigation Inspiration: A Source Of Untapped Fulfillment

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    As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.

  • Think Like A Lawyer: Forget Everything You Know About IRAC

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    The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.

  • How New EU Tax And Transfer Pricing Rules May Affect M&A

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    Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.

  • How Firms Can Ensure Associate Gender Parity Lasts

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    Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

  • 7 Common Myths About Lateral Partner Moves

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    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

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