State & Local

  • 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.

  • 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. 

Expert Analysis

  • Spartan Arbitration Tactics Against Well-Funded Opponents

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

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