State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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July 18, 2024
Rising Star: Latham's Eric Kamerman
Eric Kamerman of Latham & Watkins LLP in recent years handled the tax aspects of several multibillion-dollar acquisitions of powerhouses in British soccer and American fashion, earning him recognition as one of the tax attorneys under age 40 honored by Law360 as Rising Stars.
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July 18, 2024
Top International Tax Cases To Watch In The 2nd Half Of 2024
Tax attorneys will be tracking several high-stakes cases in the second half of 2024 that could define the bounds of the IRS' ability to craft regulations or lodge direct challenges aimed at what it sees as the tax avoidance maneuvers of multinational corporations. Here, Law360 looks at key international tax cases to follow during the rest of the year.
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July 17, 2024
Mo. Tax Commission Affirms Hotels' Combined $37.6M Value
A Missouri county correctly valued three hotels at a combined $37.6 million, the state tax commission said, affirming a hearing officer's finding that an appraiser for the hotels included pandemic-related deductions that undermined the credibility of the appraisals.
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July 17, 2024
Minn. Court Says VFW Property Subject To Lower Tax Rate
A group of properties used as a Veterans of Foreign Wars post in Minnesota should be subject to a lower property tax classification because they weren't used for revenue-making purposes, the state's tax court ruled.
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July 17, 2024
Mo. Property Owners' Tax Challenge Time-Barred, Court Says
A group of Missouri property owners can't proceed with their appeal of assessments they claimed were unconstitutional taxes, a state appeals court ruled, finding the challenge was time-barred as an appeal of a special assessment.
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July 17, 2024
Ore. Fishing Biz Income Cut, Tax Deductions Raised By Court
Owners of a commercial fishing and boat fabrication business in Oregon are permitted adjustments to their 2018 income and expense deductions, the state tax court said, allowing a deduction for boat depreciation and some per diem expenses.
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July 17, 2024
Dividends Wrongly Included, Water Utility Tells NJ Tax Court
A water services company operating in New Jersey told the state's tax court that the Division of Taxation erred in denying its attempt to exclude $25 million in intercompany dividends for tax years 2017 and 2018, because the amounts were wrongly included in its federal returns.
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July 17, 2024
Disney To Join IBM's Bid To Bring NY Tax Fight To Justices
The Walt Disney Co. joined IBM in asking the U.S. Supreme Court for more time to file a petition for review of a New York high court decision that upheld tax on royalties received from foreign affiliates.
Expert Analysis
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Tips For Litigating Against Pro Se Parties In Complex Disputes
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.
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Pro Bono Work Is Powerful Self-Help For Attorneys
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.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
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.
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Permanence And Other Elusive Notions: SALT In Review
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.
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Newman Suspension Shows Need For Judicial Reform
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.
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How And Why Your Firm Should Implement Fixed-Fee Billing
Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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How Law Firms Can Use Account-Based Marketing Strategies
Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.
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Strategic Succession Planning At Law Firms Is Crucial
Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.
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Potential Calamities, Greatly Exaggerated: SALT In Review
From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Maximizing Law Firm Profitability In Uncertain Times
As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.
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Preparing Your Legal Department For Pillar 2 Compliance
Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.
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What Large Language Models Mean For Document Review
Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.
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Participating In Living History Makes Me A Better Lawyer
My role as a baron in a living history group, and my work as volunteer corporate counsel for a book series fan association, has provided me several opportunities to practice in unexpected areas of law — opening doors to experiences that have nurtured invaluable personal and professional skills, says Matthew Parker at the Nebraska Department of Health and Human Services.