State & Local

  • July 25, 2024

    Ore. Court Won't Toss Law Capping Taxable Home Values

    A homeowner's attempt to lower the taxable value of his property was denied by the Oregon Tax Court, which said it did not have the authority to determine whether a law capping annual taxable value increases for some properties was unconstitutional.

  • July 24, 2024

    Pfizer's Fuel Cells Can't Be Taxed, Conn. Justices Rule

    A fuel cell module that powers Pfizer Inc.'s research campus in Groton, Connecticut, is not subject to personal property taxes, the state's high court ruled Wednesday, upholding a lower court decision that allowed FuelCell Inc. to avoid several multimillion-dollar local tax assessments and penalties.

  • July 24, 2024

    Mich. Tribunal Upholds $4.4M Value For Car Wash

    A Michigan car wash was correctly valued at $4.4 million, the state Tax Tribunal said after rejecting the property owner's argument that the value should be reduced due to functional obsolescence.

  • July 24, 2024

    Book Publisher Settles Gross Receipts Tax Dispute With Ohio

    Chicken Soup for the Soul Publishing LLC settled its appeal of a nearly $143,000 Ohio commercial activity tax assessment, ending a case in which it alleged that a federal law that limits state taxes on net income protected certain gross receipts from tax.

  • July 24, 2024

    Ohio Chicken Farm Ruled Overvalued By County

    An Ohio chicken farm was overvalued by the local tax board, the state board of tax appeals said, after taking into consideration an appraisal by the owner that valued the property based on its special use as a hatchery.

  • July 24, 2024

    Nationwide Urges Mich. Court To Stand By Unitary Biz Ruling

    The Michigan Court of Appeals properly ruled that insurance companies that are part of Nationwide should file their taxes as a unitary group, the company told the appeals court, saying the state Treasury Department's request for reconsideration should be denied.

  • July 24, 2024

    NH Extends Business Profits, Enterprise Tax Credits

    New Hampshire business profits tax credits and business enterprise credits that were set to expire in 2025 and 2027 were extended under a bill signed by Republican Gov. Chris Sununu.

  • July 24, 2024

    Affordable Housing Pro Moves Practice To Nelson Mullins

    An attorney who specializes in advising clients on completing affordable housing development projects has recently moved her practice to Nelson Mullins Riley & Scarborough's Pittsburgh office.

  • July 24, 2024

    New Jersey Joining IRS Free E-File Program in 2025

    The IRS' Direct File free electronic tax return filing program will be available in New Jersey in the 2025 tax filing season, the U.S. Department of the Treasury and the Internal Revenue Service said Wednesday.

  • July 24, 2024

    Neb. To Raise Interest Rate On Late Tax Payments In 2025

    Nebraska will raise the interest rate assessed on delinquent payments of taxes to 8%, an increase of 3 percentage points, starting next year, the state Department of Revenue said.

  • July 24, 2024

    Wayfair To Pay Disputed Taxes To Colo. City, Legislators Told

    Wayfair agreed to pay some disputed sales taxes to settle a lawsuit with a Colorado city, an attorney for the city told a state legislative panel Wednesday, though he added that a confidentiality agreement restricted what he could say about the deal.

  • July 24, 2024

    RI Man Correctly Taxed On Unemployment Compensation

    The Rhode Island Division of Taxation didn't err in levying additional income tax against a man who didn't report all his unemployment compensation on his state tax return, a hearing officer ruled.

  • July 24, 2024

    Dentons Brings On Former Big 4 Exec As New Global CEO

    Global law firm Dentons, which has made a name for itself by aggressive growth through combinations, has tapped a new global chief executive officer with leadership experience at accounting giant EY, the firm's first change at the top in over a decade.

  • July 23, 2024

    Pa. Justices Will Hear Pittsburgh's Appeal For Its 'Jock Tax'

    The Pennsylvania Supreme Court has accepted the city of Pittsburgh's request to review a lower court decision that ended the city's fee on nonresident professional athletes, also known as the jock tax, the court said.

  • July 23, 2024

    JetBlue Says Fla. Illegally Taxes Miles Flown Outside State

    A Florida law that defines what counts as miles flown inside Florida for tax purposes unconstitutionally encompasses territory outside the state's boundaries, JetBlue told a state court.

  • July 23, 2024

    Mich. Raises Fine For Unreported Property Transfers

    Michigan increased a penalty for property owners who fail to notify an assessor's office of a transfer of ownership under a bill signed Tuesday by Democratic Gov. Gretchen Whitmer.

  • July 23, 2024

    Neb. Gov. Sets Guardrails On Proposed Sales Tax Expansion

    Nebraska's governor said his plan to broaden the state's sales tax regime to pay for property tax relief won't tax agricultural items, manufacturing materials, food or services or items exempt in surrounding states.

  • July 23, 2024

    Tax Foreclosure Kickback Suit Too Late, Mich. County Says

    A Wayne County, Michigan, treasurer has argued in Michigan federal court that a putative class action accusing the county and other parties of engaging in a tax foreclosure and kickbacks scheme is time-barred.

  • July 23, 2024

    Ariz. Justices OK Use Of Power Deal In Plant's Valuation

    An Arizona power plant's income from a power purchase agreement may be considered in the income analysis of the valuation of the property, the state Supreme Court said, sending the matter back to the state tax court.

  • July 23, 2024

    Winston & Strawn Adds MoFo Tax Pro As Partner In NY

    Winston & Strawn LLP has added a transactional tax specialist from Morrison Foerster LLP as a partner with the firm's transactions department and tax practice in New York.

  • July 23, 2024

    No Victims, No Fraud, Trump Says In $465M Judgment Appeal

    Donald Trump has appealed the $465 million judgment against him, arguing that the New York attorney general exceeded her authority in her civil fraud suit against the former president because the statute in question does not apply to victimless transactions.

  • July 23, 2024

    Ariz. Court OKs Hospital District Tax For Legal Costs

    A property tax levied to fund an Arizona hospital district's expenses including legal fees was properly authorized and did not require approval by voters, the Arizona Tax Court said, rejecting a suit by a local taxpayer.

  • July 23, 2024

    Alaska Creates Tax Credits For Cos.' Child Care Expenses

    Alaska established a tax credit for expenditures made by businesses to operate child care facilities for employees' children under a bill that became law without the governor's signature.

  • 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.

Expert Analysis

  • 4 Legal Ethics Considerations For The New Year

    Author Photo

    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.

  • What The Law Firm Of The Future Will Look Like

    Author Photo

    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.

  • 4 PR Pointers When Your Case Is In The News

    Author Photo

    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.

  • 10 Considerations For Litigating A New York Tax Case

    Author Photo

    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.

  • Revenue Agencies At Their Finest: SALT In Review

    Author Photo

    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.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

    Author Photo

    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.

  • Attorneys' Busiest Times Can Be Business Opportunities

    Author Photo

    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.

  • How Attorneys Can Be More Efficient This Holiday Season

    Author Photo

    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.

  • 5 Trends To Watch In Property And Casualty Class Actions

    Author Photo

    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

  • A Bold Idea And A Striking Disregard: SALT In Review

    Author Photo

    From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Traps To Avoid When Selling CRE In Las Vegas Area

    Author Photo

    When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.

  • How Clients May Use AI To Monitor Attorneys

    Excerpt from Practical Guidance
    Author Photo

    Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.

  • The Pop Culture Docket: Judge D'Emic On Moby Grape

    Author Photo

    The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.

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