State & Local
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June 11, 2024
NH General Revenues Beat Budget Forecast By $143M
New Hampshire general revenue collection from July through May was $143 million higher than projected, according to the state Department of Administrative Services.
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June 11, 2024
La. Will Allow Deadline Discretion In Award Of Tax Incentives
The Louisiana Economic Development agency will have discretion when awarding tax incentives to businesses that miss a deadline for reasons beyond their control under a bill signed by the governor Tuesday.
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June 11, 2024
Vt. Short-Term Rental Tax Proposal Vetoed
A Vermont bill that would have imposed a 3% surcharge on short-term rentals was vetoed by the governor.
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June 10, 2024
Philly Tax Case Could Give Answers On Reach Of Localities
The U.S. Supreme Court, presented with a Philadelphia resident's claim that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce, could answer questions about how much agency localities have to tax work performed elsewhere, panelists said Monday.
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June 10, 2024
Unclaimed Property Group Backs Disney At Mich. High Court
An unclaimed property holder trade organization urged the Michigan Supreme Court to affirm that the state waited too long to demand that Disney and a restaurant company remit unclaimed property, arguing that third-party auditors' lax oversight allowed examinations to languish beyond the statute of limitations.
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June 10, 2024
NJ Panel OKs Relaxing Worker Location Rules For Tax Credits
New Jersey would permanently loosen the employee location requirement for businesses to qualify for some of the state's tax breaks and grant programs as part of a bill advanced by the Senate Economic Growth Committee on Monday.
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June 10, 2024
Ariz. Justices Allow Tax On Marriott Loyalty Rewards Stays
A Marriott-branded hotel in Arizona is liable for state taxes on rooms booked through a customer loyalty program, the state's Supreme Court said, upholding a state tax court decision.
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June 10, 2024
SD Declines To Respond To High Court Use Tax Appeal
The South Dakota Department of Revenue sad it will not file a response in the U.S. Supreme Court to a construction company's petition that argues use tax imposed by the state on movable construction equipment was unconstitutional.
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June 10, 2024
Amazon Presses SC Justices To Review Sales Tax Case
The South Carolina Supreme Court should review an appeals court's opinion that held Amazon was required to collect and remit sales tax on products sold on its marketplace in 2016 and owes the state $12.5 million in tax, the company said in a brief.
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June 10, 2024
Mass. House Omits Local-Option Tax From $6B Housing Bill
A proposal by Massachusetts Gov. Maura Healey to allow local-option transfer fees on high-value real estate sales was left out of a housing package worth more than $6 billion passed by the state House of Representatives.
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June 10, 2024
Kan. Court Rejects Valuation Based On Overturned Precedent
The Kansas Board of Tax Appeals incorrectly relied on overturned precedent when it lowered a Home Depot's property value by almost $2 million, the Kansas Appeals Court ruled.
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June 10, 2024
Neb. To Waive Penalties For Late Taxes After Tornadoes
Nebraska will provide waivers of penalties and interest to people and businesses who are unable to timely file income tax returns and make payments because of tornadoes in April, the state Department of Revenue said.
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June 10, 2024
Justices Seek SG's Input In Philly Tax Credit System Battle
The U.S. Supreme Court asked U.S. Solicitor General Elizabeth Prelogar on Monday to weigh in on a Philadelphia resident's claim that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.
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June 07, 2024
3rd Circ. Backs NJ In Pipeline Co.'s Business Tax Fight
The Third Circuit ruled Friday that New Jersey's partnership filing fee is a state affair that can't be challenged in federal court, dealing a blow to a pipeline company seeking to shed the cost because it does very little business in the state.
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June 07, 2024
Texas Justices Revive Equipment Leasing Co.'s Tax Case
A Texas-based company that leases out heavy equipment was entitled to petition to have its supplies removed from local appraisal rolls in two counties despite previously declining to seek court review of the counties' assessments, the state's high court ruled Friday.
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June 07, 2024
Conn. Extends Biz Net Loss Deduction Carryforward Window
Connecticut will extend by 10 years the window when companies may carry forward a net operating loss deduction for corporation business tax purposes and will allow a deduction for some combined groups affected by the state's shift to combined reporting, under a bill signed by the governor.
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June 07, 2024
Ind. Tax Dept. Says Research Co. Owed Refund For Purchases
An Indiana research company is eligible for a refund of some sales tax paid on equipment purchases that fall under the state's research and development exemption, the state Department of Revenue said Friday.
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June 07, 2024
Dentons Adds Pair Of Husch Blackwell Tax Attys
Two South Carolina tax attorneys have joined Dentons' corporate, tax and private client practice as partners after moving from Husch Blackwell LLP, the firm announced on Thursday.
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June 07, 2024
Ind. Use Tax Applies To Steel Co.'s Equipment, Dept. Says
An Indiana steel mill was correctly assessed use tax on its purchases of skidsteer, a drill press and an air conditioner because the equipment didn't fall under the state's manufacturing equipment exemption, the Indiana Department of State Revenue said.
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June 07, 2024
Ind. Utility Co. Liable For Sales Tax On Products Purchases
An Indiana water processing facility is liable for sales tax on its purchases of products like pipes and limestone because the purchases don't fall under the state's manufacturing or environmental exemptions, the Department of State Revenue said.
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June 07, 2024
Taxation With Representation: Vinson, Latham, Ropes & Gray
In this Week's Taxation with Representation, Waste Management buys Stericycle, Becton Dickinson pays $4.2 billion for Edwards Lifesciences' critical care products unit, Aquiline Capital Partners raises over $3.4 billion in fund capital, and Bain Capital buys PowerSchool Holdings.
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June 07, 2024
Pa. Business Income Rule Sparks Worries Of Tax Overreach
A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has raised concerns from tax practitioners over whether the agency is seeking to expand its taxing authority over multistate businesses.
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June 06, 2024
NRA Can't Undo $6.4M Misconduct Verdict In NY AG Case
A New York judge on Thursday rejected a request by the National Rifle Association and its longtime executives to set aside a jury's $6.4 million verdict that found they misspent charitable funds, saying Attorney General Letitia James provided sufficient evidence for the jurors to rule in her favor.
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June 06, 2024
Vt. Conforms State Law To Fed. Income, Estate Tax Statutes
Vermont conformed its income tax law to federal income tax and estate tax statutes and will allow municipalities to enact local-option taxes without charter amendments that require approval by the state General Assembly under a bill signed by the governor.
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June 06, 2024
Colorado To Study Simplification Of Local Lodging Taxes
Colorado will expand the scope of a task force responsible for simplifying the state's sales and use tax regime to improve the local lodging tax system as part of a bill signed into law by Democratic Gov. Jared Polis.
Expert Analysis
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Comparing NY And NJ Reverse False Claims Statutes
Michael Horn and Lilli Wofsy at Archer & Greiner examine the New York and New Jersey False Claims Acts that give private parties a right to file suits alleging failure to pay the government money, and important distinctions between these state statutes and the federal law that could protect companies facing lawsuits amid substantial incentives for private litigants.
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Ohio Tax Talk: Amnesty Or Voluntary Disclosure?
Ohio's governor recently signed legislation to allow a two-month tax amnesty if the revenue is needed, but considering Ohio's current tax surplus and the fact that many taxpayers would be precluded, those owing back taxes should consider whether voluntary disclosure remains a better option, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Property In Pa. And Corporate Income In Mo.: SALT In Review
From the latest attempt to do away with Pennsylvania's property tax to an assault on Missouri's corporate income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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The Forces Defining Sales Tax Policy And Compliance In 2023
In the coming year, expect to see tax policymakers grapple with the complexity of state and local tax compliance, cryptocurrency, metaverse transactions, and more, says Scott Peterson at Avalara.
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Start The Revolution Without Me: SALT In Review
From a sweeping push toward taxing the rich to a proposed tax review board in Indiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Atty-Client Privilege Arguments Give Justices A Moving Target
Recent oral arguments before the U.S. Supreme Court in a case regarding the scope of the attorney-client privilege appeared to raise more questions about multipurpose counsel communications than they answered, as the parties presented shifting iterations of a predictable, easily applied test for evaluating the communications' purpose, say Trey Bourn and Thomas DiStanislao at Butler Snow.
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States Must Align Distribution Age Rules With Secure 2.0
To prevent unintended escheatment of retirement benefits, states will need to undertake legislative efforts to amend unclaimed property standards that conflict with the Secure 2.0 Act's required minimum distribution age increases, says Michael Giovannini at Alston & Bird.
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Va. Tax Nixed, NJ Shoplifter Targeted: SALT In Review
From a tax declared unconstitutional in Virginia to a New Jersey prosecutor's attempt to include sales tax in a shoplifting charge, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Midterm Cannabis Results Remind That Progress Is Not Linear
It may appear odd that the majority of state proposals for adult-use cannabis failed in November’s midterm elections when legalization is polling at an all-time high, but history moves in fits and starts, and there are clearly still some blind spots and hidden variables affecting voter perceptions, say Whitt Steineker and Mason Kruse at Bradley Arant.
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Wash. B&O Tax Proposal Is A Step In The Right Direction
The Washington Tax Structure Work Group’s proposal to swap the state’s problematic business and occupation tax for a Texas-style margins tax is far from a perfect solution, but it has opened the door for a long-overdue conversation about B&O tax changes that would provide much-needed administrative relief, says Nikki Dobay at Greenberg Traurig.
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This Year's Top 10 Developments In State And Local Tax
Attorneys at Grant Thornton rank the 10 biggest state and local tax issues of 2022, including the adoption of state pass-through entity taxes, Maryland's digital advertising tax and American Rescue Plan Act litigation.
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What To Expect In 2023: SALT In Review
Starting with predictions for the coming year, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Texas Tax Talk: What To Know About The Prefiled Bills
Many of the Texas tax bills prefiled ahead of the state's January 2023 legislative session predictably reduce property tax, but it remains unclear how online sales tax sourcing will be addressed, and an expiring school district property tax incentive program will be reimplemented, say Matt Larsen and Alison Andrews at Baker Botts.