State & Local

  • June 04, 2024

    Mastercard Owes $7.7M In SC Income Tax Case, ALJ Rules

    Mastercard's network, which allows cardholders to buy goods and services and withdraw money, is its income-producing activity, occurs within South Carolina, and thus obligates the company to pay about $7.7 million in taxes, fees and interest, a state administrative law judge ruled in a decision posted Tuesday.

  • June 04, 2024

    NY Senate OKs Tax Break For Mobile Internet Access Gear

    New York would exempt from property tax equipment used for the transmission and switching of radio signals to provide commercial mobile radio service or mobile internet access service under a bill approved by the state Senate.

  • June 04, 2024

    La. Officials Aim To Salvage Redo Of Constitution's Tax Rules

    An effort to open the door for Louisiana's Legislature to make wholesale changes to the state's tax system might take center stage this summer during a tax-focused constitutional convention that could be called after a broader convention was shelved amid concerns about its scope and pace.

  • June 04, 2024

    Calif. Use Tax Applies To Man's Trading Cards, OTA Says

    A California man who bought trading cards from Germany is liable for use tax on the purchase after failing to prove the purchase was made for resale, the state Office of Tax Appeals ruled.

  • June 04, 2024

    Calif. OTA Says Online Retailer Owns LLC Tax Assessment

    A Michigan-based company was doing business in California in 2018 and thus was required to file a return and pay the state's annual limited liability company tax, the state Office of Tax Appeals said.

  • June 04, 2024

    NJ Panel Advances Pilot Program For Prefilled Tax Returns

    New Jersey aims to create a pilot program that would allow the state's tax agency to prepare prefilled personal income tax return forms for certain taxpayers under a bill approved by an Assembly committee.

  • June 04, 2024

    First Citizens Bank Seeks $15M Tax Refund After Bailout

    First Citizens bank is seeking a $15 million refund from the North Carolina Department of Revenue stemming from taxes it paid on a federal bailout it received during the mid-2000s financial crisis, according to a filing in the state court.

  • June 04, 2024

    Pa. Urged To Increase NOL Cap By Chambers Of Commerce

    A group of 70 chambers of commerce in Pennsylvania urged state leaders to increase the state's cap on net operating loss deductions, which is currently capped at 40%.

  • June 04, 2024

    NY Senate OKs 'Noise Tax' On NYC Helicopter Rides

    New York state aims to impose a tax on some helicopter and seaplane rides in New York City in a bid to clamp down on noise pollution as part of a bill passed by the state Senate.

  • June 04, 2024

    Calif. OTA Denies Couple Extra Worthless Stock Deduction

    A California couple failed to demonstrate that they were entitled to a greater income tax deduction for worthless stock than the state Franchise Tax Board allowed, the state Office of Tax Appeals said in an opinion released Tuesday.

  • June 04, 2024

    W.Va. Revenue Through May Up $618M From Estimates

    West Virginia revenue collections from July through May were $618 million over government estimates, according to the state Budget Office.

  • June 04, 2024

    Calif. OTA Rejects Couple's Claim Of Bolivia Residency

    A California couple owes additional state income tax on a retirement account distribution, the state Office of Tax Appeals said in an opinion released Tuesday, rejecting the pair's assertion that they were domiciled in Bolivia at the time.

  • June 04, 2024

    Colo. Orders Disclosure Of Info On Local Property Tax Levies

    Local jurisdictions in Colorado will be required to provide certain information about their property tax levies under legislation signed into law by Democratic Gov. Jared Polis.

  • June 03, 2024

    Treasury Aims To Salvage Corp. Transparency Act At 11th Circ.

    The Corporate Transparency Act is a valid exercise of congressional authority to curb money laundering under the commerce clause and the necessary and proper clause in the Constitution, the U.S. Treasury Department told the Eleventh Circuit on Monday in a bid to restore the law's reporting requirements.

  • June 03, 2024

    Missouri Judge OKs Cannabis Tax By Both City And County

    Both a city in Missouri and the county that surrounds it can collect a tax on marijuana dispensaries, a state circuit judge found.

  • June 03, 2024

    RI Panel OKs Providence Unrestricted Property Tax Rates

    Rhode Island would allow the city of Providence to adopt a classification system that allows for unrestricted tax rates for the city's property classes under a bill moved to the Senate floor for consideration.

  • June 03, 2024

    Pa. Bill Seeks Broader Discount For Timely Sales Tax Filers

    Pennsylvania would expand a discount for businesses that file sales and use tax on time under a bill introduced in the state Senate.

  • June 03, 2024

    Ohio Floats Draft Rule For Administration Of Cannabis Tax

    Ohioans who pay cannabis tax would be able to file for a refund of erroneously paid taxes by filling out a form with the state tax commissioner, the Department of Taxation clarified in a draft rule. 

  • June 03, 2024

    Colo. Creates Income Tax Credit For Eligible Care Workers

    Colorado is creating an income tax credit for care workers totaling $1,200 for individuals and $2,400 for joint filers starting next year as part of a bill signed by Democratic Gov. Jared Polis.

  • June 03, 2024

    DC Settles Tax Fraud Suit Against Tech Co. Founder For $40M

    The District of Columbia will collect $40 million from the founder of a technology and bitcoin holding company to settle a whistleblower complaint that alleged tax fraud, the district's attorney general said Monday.

  • June 03, 2024

    Taxes Take Center Stage In Pot Industry Amid Fed. Policy Shift

    The federal government's move to loosen restrictions on cannabis is expected to trigger a wave of mergers and acquisitions structured as asset deals in the industry, especially among struggling retail operations willing to restructure in order to raise profits and lower their tax liabilities.

  • June 03, 2024

    Conn. To Require Interest Waivers For Some Delinquent Taxes

    Connecticut will require municipal tax collectors to waive interest on delinquent property taxes when the delinquency is determined to be due to a mistake by a tax collector or assessor and not the taxpayer's fault under a bill signed by the governor.

  • June 03, 2024

    Ohio Property Sale Price Not Timely Enough To Raise Value

    An Ohio property made up of four lots was properly valued and should not have its value increased based on a 2017 sale, because the sale was not timely, the state Board of Tax Appeals ruled.

  • June 03, 2024

    La. Tax Board Granted Authority To Call Virtual Hearings

    The Louisiana Board of Tax Appeals is now able to hold virtual hearings under a bill signed by the governor.

  • June 03, 2024

    Minn. Tax Court Lowers Home Value Over Native Burial Mound

    The valuation of a lakeside parcel including a legally protected Native American burial mound must be lowered because a split of the property as envisioned by assessors would have been unlikely to gain the needed approvals, the Minnesota Tax Court said.

Expert Analysis

  • Key Income Tax Issues Triggered By Remote Employees

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    A host of fact-specific tax determinations arise in connection with remote work arrangements, from defining working-condition fringe benefit exclusions to nexus-dependent state withholding obligations, complicating compliance for corporate tax counsel and human resources professionals, say Thomas Cryan and Spencer Walters at Ivins Phillips.

  • Justices Poised To Reject Narrowing Unclaimed Property Law

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    After U.S. Supreme Court oral arguments in the so-called MoneyGram case — a dispute between Delaware and several other states over which has the right to about $300 million in unclaimed property — the court seems ready to rule against Delaware, but nuances of the court's reasoning will have a broader sweep, say attorneys at Alston & Bird.

  • Digital Tax In Md., Incentives In Ore.: SALT In Review

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    From the defeat of Maryland's tax on digital advertising to incentives proposed in Oregon, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Texas Tax Talk: Previewing 2023 Legislative Priorities

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    Recent directives issued by the Texas House Ways and Means and Senate Finance Committees suggest high-profile items such as property tax reform, tax incentives for large, capital-intensive industrial projects, and more will be prioritized in the 2023 legislative session, say Alison Andrews and Matthew Larsen at Baker Botts.

  • Rushed Multilateral Negotiations Caused Two-Pillar Tax Mess

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    Cracks appearing in the two pillars of the 2021 global tax plan stem from a multilateral tax policy process that rushed to issue rules without first resolving fundamental differences between countries or ensuring that the U.S., a key player, could implement them, says Jefferson VanderWolk at Squire Patton.

  • Post-Litigation Refund Strategies To Defeat Class Certification

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    The Third Circuit's recent revival of the Duncan v. Governor of the Virgin Islands class action shows that defendants should strongly consider tendering refunds to class representatives — even after they file suit — to create a substantial obstacle to certification, say attorneys at Covington.

  • Football In Florida, Chips In New York: SALT In Review

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    From the tax implications of an NFL star's relocation in Miami to the incentives that lured a chipmaker to upstate New York, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Internet Gaming Biz Hit The Jackpot With Wire Act Ruling

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    A Rhode Island federal court's order in IGT v. Garland last month — siding with the First Circuit's interpretation of the Wire Act and confirming it applies only to sports betting — opens up opportunities for interstate online gaming and gambling, which will entail harmonized regulation and taxation regimes, say attorneys at Blank Rome.

  • The CHIPS Act: Key Takeaways For Semiconductor Industry

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    The Biden administration’s recently signed CHIPS Act signals that the U.S. is making progress toward bolstering the domestic semiconductor industry, and manufacturers must prepare by understanding the requirements of the act and associated Department of Commerce guidance, say attorneys at Miller & Chevalier.

  • Groceries In SD, Streaming Services In Illinois: SALT In Review

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    From the South Dakota governor's proposed grocery exemption to the defeat of a tax on streaming services in Illinois, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Digital Taxation Is Necessary, But Tough To Manage

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    The U.S. government has started to tackle complex new tax laws as the digital economy continues to grow, but this demands guidelines that will facilitate the growth while protecting investors and the government's finances, say attorneys at Cadwalader.

  • Whistleblowers Will Be Key To Curbing Cannabis Fraud In NY

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    As New York begins accepting license applications for its legal marijuana market, qui tam suits brought by whistleblowers under the New York False Claims Act will be a valuable tool for safeguarding the integrity of the developing industry, especially with regard to combating tax fraud, say Max Rodriguez and Sidney Cobb at Pollock Cohen.

  • Tax Cuts Proposed In Fla., Vetoed In Calif.: SALT In Review

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    From Florida's proposed $1.1 billion in tax cuts to the California governor's veto of a business exemption, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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