State & Local

  • June 12, 2024

    NY Court Strikes Housing Tax Break's Labor Dispute Process

    A New York state court has undercut a provision in a since-expired affordable housing tax break that enabled a city watchdog to issue judgments against developers who underpaid construction workers, deeming the provision unconstitutional because decisions could not be appealed.

  • June 12, 2024

    Senate Budget Chair Seeks End To Carried Interest Tax Break

    Lawmakers should end the favorable tax treatment of income from carried interest compared with ordinary earned income, Senate Budget Committee Chairman Sheldon Whitehouse said Wednesday.

  • June 12, 2024

    Digital Taxes May Take Hold Regardless Of Treaty Signing

    An internationally agreed-upon freeze on digital levies may continue to thaw even if countries meet their impending deadline to sign a related treaty for new corporate tax rules, in part because the accord faces a hazy path to formal ratification.

  • June 12, 2024

    Mass. Tax Board Knocks $4M Off Valuation Of Elder Housing

    A Massachusetts tax panel slashed the valuation of a residential complex for low-income seniors by nearly two-thirds in a decision released Wednesday, agreeing with the owner that restrictions on the property justified a lower assessment.

  • June 12, 2024

    NM Home Dialysis Co. Gets $2M Tax Bill Thrown Out

    A New Mexico business that provides at-home dialysis care to patients was wrongly hit with a $2 million gross receipts tax assessment and penalty notice, the state Administrative Hearings Office ruled, finding the company provided exempt healthcare services.

  • June 12, 2024

    Mass. Tax Board Says No To Decrease In Parcel Values

    The owner of a pair of Massachusetts land parcels failed to show they were overvalued by local assessors, a state tax board ruled in a decision released Wednesday, saying the owner sought relief beyond the board's authority on several issues.

  • June 12, 2024

    Ohio Bill Seeks Tax Break For Items Bought By Logistics Cos.

    Ohio would create a sales and use tax exemption for items purchased by logistics businesses to transport manufactured products, general merchandise and grocery products under a bill introduced in the state Senate.

  • June 12, 2024

    Ore. Tax Court Affirms No Retroactive Fix To Home Value

    The tax valuation of an Oregon residence erroneously assessed at a larger square footage cannot be retroactively reduced, the Oregon Tax Court said, upholding the state tax department's rejection of the request.

  • June 12, 2024

    Kan. Tax Collection Through May Up $134M From Last Year

    Kansas' total tax revenue collected from July through May grew $134 million from the previous fiscal year, according to a monthly report by the state Department of Revenue.

  • June 12, 2024

    Ohio Tax Board Undoes Vacant Eatery's COVID-19 Value Cut

    An Ohio County Board of Revision erred when it lowered a vacant restaurant property's value after the property owner argued the value had dropped as a result of the COVID-19 pandemic, the state Board of Tax Appeals ruled.

  • June 12, 2024

    Treasury Issued Over $1B In Clean Vehicle Tax Credits

    The clean vehicle tax credit of up to $7,500 has saved buyers more than $1 billion in total upfront costs since January, the U.S. Treasury Department announced Wednesday, saying the figures represent a major milestone in lowering transportation costs since the incentive was updated in 2022.

  • June 12, 2024

    Florida Net Revenue Through April Beats Estimate By $879M

    Florida's net revenue from July through April exceeded forecasts by $879 million, the state Office of Economic and Demographic Research reported.

  • June 12, 2024

    Colo. Dept. OKs Tax Credit For Donations To Adoption Agency

    Donations to an agency that seeks adoptive parents for children qualify for Colorado's child care contribution tax credit, the state Department of Revenue said.

  • June 11, 2024

    Tax Agencies Must Exercise Caution With AI, Experts Say

    Artificial intelligence has the potential to make tax administration more efficient and effective but must be approached with great caution to minimize significant risks including privacy, fairness and quality control, experts on the subject said Tuesday.

  • June 11, 2024

    Precedent Favors Nationwide In Mich. Tax Fight, Judge Says

    A Michigan Court of Appeals judge said Tuesday that the state's tax agency was asking the court to turn its back on recent precedent to hold that Nationwide entities couldn't file as a unitary business to share insurance tax credits across their group members.

  • June 11, 2024

    RI Lawmakers OK Sharing Info About Biz Entities' Tax Status

    Rhode Island would allow its Division of Taxation and secretary of state's office to share information on a business' tax status as part of a bill passed by lawmakers and headed to the governor.

  • June 11, 2024

    NY Senate Confirms Gov.'s Appointment To Tax Tribunal

    The New York State Senate confirmed Democratic Gov. Kathy Hochul's nominee for the state's Tax Appeals Tribunal, according to a statement from the governor's office.

  • June 11, 2024

    Colo. To Allow Tax Credits For Gifts Through Intermediaries

    Colorado will allow taxpayers to claim income tax credits for charitable gifts made through certain intermediaries instead of directly to qualifying organizations under a bill signed by Democratic Gov. Jared Polis.

  • June 11, 2024

    NJ City's Watershed Property Is Subject To Tax, Court Says

    An undeveloped property in West Milford, New Jersey, that's owned by Newark was properly valued by West Milford, as the property is a watershed subject to tax, the New Jersey Tax Court ruled. 

  • June 11, 2024

    Texas General Revenue Up $263M From Last Fiscal Year

    Texas brought in $263 million more in general revenue from September through May than it did during the same period last fiscal year, the state comptroller's office said.

  • June 11, 2024

    Conn. Man's Land Not Used For Farming, Appeals Court Finds

    A tax assessor in Connecticut properly declassified a property owner's land as farmland, the state's appellate court ruled in an opinion released Tuesday, affirming a trial court's finding that the property was no longer used for farming.

  • June 11, 2024

    No Tax Owed On Mailed Ads, Insurer Tells Mich. Appeals Court

    Advertisements mailed for a Michigan insurance provider by an out-of-state direct-mail contractor should not incur the state's use tax, the insurer told a state appeals court Tuesday.

  • June 11, 2024

    Global Combined Reporting Catches States' Eyes, Expert Says

    States in the last two years are showing interest in worldwide combined reporting at a level not seen in decades, a tax expert said.

  • June 11, 2024

    Ohio Revenue Through May Misses Estimate By $1B

    Ohio general revenue fund receipts from July through May totaled roughly $1 billion less than expected, according to the state's Office of Budget and Management.

  • June 11, 2024

    State Tax Agencies Should Eye Chevron Cases, Official Says

    Although the concept known as Chevron deference refers to federal agencies' interpretations of ambiguous laws, state tax officials should be paying close attention to the outcome of two cases that could overturn or significantly weaken Chevron as soon as Thursday, an official said.

Expert Analysis

  • Preparing Law Students For A New, AI-Assisted Legal World

    Author Photo

    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

    Author Photo

    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

    Author Photo

    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

    Author Photo

    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

    Author Photo

    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

    Author Photo

    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

    Author Photo

    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

    Author Photo

    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

    Author Photo

    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

    Author Photo

    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

    Author Photo

    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

    Author Photo

    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

    Author Photo

    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.