State & Local

  • November 25, 2024

    Wayfair Boosts Validity Of Internet Activity Tax Reg, NY Says

    The U.S. Supreme Court decision that scrapped the physical presence requirement for sales tax responsibilities bolsters a New York regulation that outlines when internet activities from out-of-state businesses exceed a federal law's protections against state income taxes, the state's tax agency argued.

  • November 25, 2024

    Calif. Gov. Promises EV Tax Credit If Trump Axes Federal

    California Gov. Gavin Newsom on Monday said that he's preparing to save electric vehicle tax credits — at least for residents of his state — if the Trump administration and a Republican Congress eliminate federal ones.

  • November 25, 2024

    NC Asphalt Co.'s Transfers To Parent Not Taxable, Office Rules

    A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state administrative hearing office ruled, canceling a $2.6 million bill.

  • November 25, 2024

    AG Slams Bid To 'Indoctrinate' Public In NJ RICO Case

    New Jersey Attorney General Matt Platkin has rebuffed attacks from businessman George Norcross and others charged in his office's sprawling racketeering case in a pair of opposition filings, accusing the defendants of attempting to try the case in the press and contending that their argument to toss the case is out of place.

  • November 25, 2024

    Utility Wins $2.4M Md. Sales Tax Refund On Appeal

    A Maryland electric utility is entitled to a $2.4 million sales and use tax refund, a state appeals court said, upholding a tax court decision finding that the equipment at issue was used directly and predominantly in production.

  • November 25, 2024

    SC Revenues Through Oct. Up $437M Over Last Year

    South Carolina's general revenue collection from July through October exceeded last year's collection during the same period by $437 million, according to the state Board of Economic Advisors.

  • November 25, 2024

    NY Authorizes Syracuse To Charge 2% Tax On Hotel Stays

    New York authorized Syracuse to impose a 2% tax on people who stay in hotels or motels in the city under a bill signed by Democratic Gov. Kathy Hochul.

  • November 25, 2024

    NC Revenue Through Oct. Up $59M From Last Year

    North Carolina revenue from July through October totaled roughly $59 million more than it did during the same period last year, according to the state controller's office.

  • November 25, 2024

    Ariz. Revenue Through Oct. Beats Forecast By $235M

    Arizona's general revenue collection from July through October beat a forecast by $235 million, according to a report by the state's joint legislative budget committee.

  • November 25, 2024

    Ark. Bill Would Expand Access To Sales Tax Reports

    Arkansas General Assembly members would be able to request reports of businesses that remit sales and use tax under a bill introduced in the state Senate.

  • November 22, 2024

    La. Lawmakers OK Flat Income Tax, End Of Franchise Tax

    Louisiana lawmakers advanced an amended version of the governor's tax overhaul plan Friday, passing legislation that would move the state to a flat individual income tax rate and eliminate its corporate franchise tax.

  • November 22, 2024

    NJ Hospital Must Give Up More Info In Exemption Fight

    A New Jersey hospital seeking a property tax exemption for unused floors in its building must produce more documentation to show the extent to which it tried to sell or lease that space, the state Tax Court said.

  • November 22, 2024

    Texas Comptroller Adopts Rules For Electronic Tax Notices

    The Texas comptroller adopted regulations to clarify that tax officials must send tax notices to property owners electronically if a property owner has elected to receive notices in that manner, according to a notice published in the state register Friday.

  • November 22, 2024

    The Tax Angle: Tax Prom, 25 Years Of TIGTA

    From a look at the Tax Foundation's 87th annual Tax Prom celebration to the Treasury Inspector General for Tax Administration marking 25 years in operation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • November 22, 2024

    Amazon Wrongly Taxed Retroactively, COST Tells SC Justices

    Amazon was not required to collect and remit South Carolina sales tax on transactions through its marketplace before legislation authorizing that imposition, the Council on State Taxation told the state's Supreme Court in an amicus brief obtained Friday by Law360.

  • November 22, 2024

    Pa. Revenues Through Oct. Beat Estimates By $77M

    Pennsylvania's general fund revenue from July through October outpaced forecasts by roughly $77 million, according to the state Department of Revenue.

  • November 22, 2024

    RI General Revenues Exceed Budget Estimates By $18M

    Rhode Island's general revenues from July through October beat forecasts by $18 million, the state Department of Revenue said.

  • November 22, 2024

    Idaho Revenue Through Oct. Tops Forecast By $41M

    Idaho's total revenue from July through October outpaced a forecast by $41 million, according to the state Division of Financial Management.

  • November 22, 2024

    Taxation With Representation: Stradley Ronon, Davis Polk

    In this week's Taxation With Representation, Amcor PLC buys Berry Global Group Inc., AeroVironment buys BlueHalo, Robinhood Markets Inc. acquires TradePMR, and Comcast Corp. spins off a suite of NBCUniversal cable television networks.

  • November 21, 2024

    Ill. High Court Won't Shield Sun-Times In Trump Tax Case

    The Illinois Supreme Court ruled Thursday that the Chicago Sun-Times can't use an anti-SLAPP law to duck a defamation suit over the paper's coverage of an investigation into a $1 million property tax reduction granted to Trump Tower during the president-elect's first term.

  • November 21, 2024

    Ill. Justices Give Marathon Chance To Avoid $15M Fuel Tax

    Marathon Petroleum presented enough evidence to rebut claims by officials of an Illinois county that it owed about $15 million in fuel taxes on transactions stemming from cash settlements for delivery contracts, the state Supreme Court ruled Thursday, reversing an appellate court.

  • November 21, 2024

    Experts Cool On 'Chill' Defense In NJ RICO Case

    Former prosecutors and academics are doubtful two of New Jersey's most politically connected attorneys can convince a judge that the racketeering case against them will have a chilling effect on lawyering, given that prosecutors only have to show they knew the end game of the notorious Democratic power broker they're accused of helping.

  • November 21, 2024

    Ohio City Tax Exemption Isn't Retroactive, Court Affirms

    An Ohio property in a reinvestment area is not eligible for a city's tax exemption offered to remodeled homes, as the remodel was completed before the property was included in the reinvestment district, an Ohio appellate court affirmed Thursday.   

  • November 21, 2024

    La. Parishes Can't Change Property Values After Court Rulings

    Louisiana parish assessors lack the authority to unilaterally change a property's assessment if they become aware of an error in the assessment after a local board or the state Tax Commission sets the property's value, the state attorney general's office said.

  • November 21, 2024

    Fla. Nonprofit's Admission Fees Tax-Exempt, Dept. Says

    A Florida nonprofit corporation that charges admission and membership fees for use of its facilities does not owe sales tax on the fees, the Florida Department of Revenue said in an advisement released Thursday.

Expert Analysis

  • How Attorneys Can Break Free From Career Enmeshment

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    Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

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