State & Local
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December 20, 2024
Banks, Not Credit Cos., Can Duck New Ill. Fee Law For Now
An Illinois federal judge ruled Friday that credit card companies like Visa and Mastercard must comply with Illinois' landmark law restricting certain credit card fees; however, she also held that national banks and federal savings associations aren't subject to the law, at least for now.
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December 20, 2024
Pact Board Fails To OK Remote Seller Back Sales Tax Plan
A voluntary disclosure program proposal that would allow remote sellers to limit their back sales tax liabilities in states that participate in the Streamlined Sales and Use Tax Agreement fell one vote shy of receiving approval Friday from the interstate compact's Governing Board.
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December 20, 2024
Tax Pact Board Approves Oral Hygiene Product Definiton
The Streamlined Sales Tax Governing Board approved Friday adding a new definition for oral healthcare products to the sales tax compact that it oversees, which will allow its member states to exempt items such as toothpaste and oral irrigators from tax.
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December 20, 2024
NJ Atty Says RICO Case Only Alleges He Acted As Lawyer
New Jersey attorney William Tambussi has slammed the Garden State's response to his bid to toss charges against him in the state's sweeping indictment against power broker George E. Norcross III, claiming it does not show how his routine legal work constitutes a crime.
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December 20, 2024
Mich. Tax Panel's Rubber-Stamp Of Valuation Nixed By Court
A Michigan tax panel "rubber-stamped" a city's $16.5 million valuation of an apartment complex, the state appeals court found, saying questions of fact remained on the city's consideration of the property's purchase price.
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December 20, 2024
NY Settles Unclaimed Gift Card Balance Dispute For $4.4M
A gift card company will pay nearly $4.4 million for helping a retailer wrongly keep unused gift card funds belonging to New York residents, the state attorney general said Friday.
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December 20, 2024
Mich. Duplex Wrongly Added To Site's Tax Value, Court Says
A Michigan municipality should not have boosted the assessment of a property by adding in the value of a third duplex it had erroneously omitted from its tax rolls, the state appeals court said, reversing a state tax panel.
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December 19, 2024
Outgoing Wash. Gov. Proposes Wealth Tax In Budget
Washington state would levy a 1% tax on residents with worldwide wealth of more than $100 million and increase taxes on businesses under a budget proposal from outgoing Gov. Jay Inslee.
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December 19, 2024
Fla. Court Won't Dismiss JetBlue Airline Miles Tax Case
JetBlue can proceed with its arguments that the Florida Department of Revenue's method of determining the airline's miles flown in the state violated the U.S. Constitution's commerce and due process clauses, a state court ruled.
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December 19, 2024
La. Remote Seller Entity Eyes Swift Guidance On Tax Changes
The Louisiana Sales and Use Tax Commission for Remote Sellers plans to release guidance soon on sales tax changes that will take effect Jan. 1 under a tax overhaul package the governor recently signed, the agency's executive director said Thursday.
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December 19, 2024
New Jersey Power Broker Says RICO Case Isn't Fit For Jury
Defendants dubbed the "Norcross Enterprise" are fighting back against New Jersey Attorney General Matthew Platkin's assertion that their bid to toss a criminal indictment accusing them of engaging in a sprawling racketeering scheme is out of place, claiming the state misunderstands the roles of judge and jury.
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December 19, 2024
Top State And Local Tax Cases Of 2024
From the U.S. Supreme Court declining to hear a construction company's case over South Dakota apportionment to the Minnesota Tax Court's ruling on a packing product company's nexus in the state, this has been a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2024 and their impact going into the new year.
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December 18, 2024
NY Apportionment Regs OK, Court Finds In Paychex Dispute
The New York state tax agency did not exceed its authority when it adopted a regulation that doesn't permit Paychex to include reimbursements for certain expenses, such as paying employee wages, in its business receipts, a state court found Wednesday, handing a defeat to Paychex.
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December 18, 2024
Court Urged To Reject Arbitration In Walmart Fla. Tax Suit
A class action claiming Walmart unlawfully taxed delivery fees in Florida should not go to arbitration, the shopper bringing the suit told a Florida federal court, opposing Walmart's motion to compel arbitration and dismiss the case.
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December 18, 2024
Justices Limit Wis. Charity Tax Case To 1st Amendment Fight
The U.S. Supreme Court will limit its review of a Wisconsin Catholic charity's appeal of the state's denial of an unemployment tax exemption, the court said in an amended order, agreeing to review the group's First Amendment question.
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December 18, 2024
Fla. Says Gym Dues Paid During Tax Holiday Are Exempt
Gym membership dues paid during a monthlong summer sales tax holiday in Florida are exempt from tax, the state Department of Revenue said, finding that the date of the actual payment is what determines eligibility.
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December 17, 2024
Fla. Taxpayer Owes Tax On Palladium Purchases, Dept. Says
A Florida taxpayer is liable to pay state sales tax on its purchases of palladium, as palladium is not tax-exempt in the state, the Florida Department of Revenue said in a technical advisement.
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December 17, 2024
NJ To Add Crypto Question To Personal Income Tax Returns
New Jersey plans on updating its personal income tax returns to include a question asking if a taxpayer held or engaged in transactions involving digital assets such as cryptocurrencies, the state Division of Taxation's top official said Tuesday.
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December 17, 2024
NY Urges Justices To Pass On IBM, Disney Royalty Tax Fight
The U.S. Supreme Court should decline to hear appeals by IBM and Disney that claim New York state's tax treatment of royalties received from foreign affiliates resulted in unconstitutional discrimination against interstate commerce, the state told the court Tuesday.
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December 17, 2024
Mo. Appeals Court Won't Rethink Quash Of County Pot Taxes
The Missouri Court of Appeals said it will not reconsider its ruling that barred counties from levying taxes on cannabis sales within municipalities, rejecting a request by two counties seeking to impose such taxes.
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December 17, 2024
Pa. Supreme Court Says Judge's Side Job Sinks Tax Rulings
A Pennsylvania state judge who held a side job on a Philadelphia tax appeals board had nullified rulings he made on a local hospital's tax cases, the state's Supreme Court said Tuesday, reasoning that holding both jobs was a "constitutionally impermissible conflict of duties."
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December 17, 2024
Ex-Pol Can't Shake Fraud Rap Over Jury's Racial Makeup
A Massachusetts federal judge denied a Vietnamese-American former state senator's bid to undo his conviction for unlawfully accepting unemployment assistance and filing a false tax return, rejecting claims that jury selection was tainted by "racial animus" on the part of prosecutors.
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December 16, 2024
NY Courts Shifting Bundled Transaction Precedent, Attys Say
A New York state appeals court ruling from earlier this year that upheld a sales tax assessment on usage agreements for laser medical equipment created a presumption of taxability for bundled transactions that is difficult for businesses to overcome, practitioners said Monday.
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December 16, 2024
Va. Gov. Proposes Income Tax Exemption For Workers' Tips
Virginia would exempt income from tips from state income tax as part of a budget proposal from Republican Gov. Glenn Youngkin, the governor's office announced Monday.
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December 16, 2024
NY Gov. Vetoes Change To Property Tax Interest Rates
New York Gov. Kathy Hochul vetoed legislation that would have linked the state's interest rates for delinquent residential property taxes to the prime rate and lowered the minimum rate from 12% to 2%, with a cap of 16%.
Top State And Local Tax Policies Of 2024
Taxes are often unpopular, but in 2024, voters in a couple of states approved taxes that target those with larger earnings, and one state’s voters embraced using tax policy to combat problems surrounding homelessness. Here, Law360 looks at some notable state and local tax policies of the past year.
State Tax Revenue Stable In 2024, But Warning Signs Abound
State tax revenues have been stable in 2024 despite continuing tax rate cuts in many states, but some research groups are predicting difficult years ahead as the last of the federal funding from the pandemic runs out.
NY Tax Chief Sees New Tech Aiding Partnership Audits
The acting commissioner of New York state's tax agency said Tuesday that she's excited about the possibility of harnessing advancements in technology to further scrutinize returns from complex partnerships that are difficult for auditors to digest on their own.
Top State And Local Tax Policies Of 2024
Taxes are often unpopular, but in 2024, voters in a couple of states approved taxes that target those with larger earnings, and one state’s voters embraced using tax policy to combat problems surrounding homelessness. Here, Law360 looks at some notable state and local tax policies of the past year.
State Tax Revenue Stable In 2024, But Warning Signs Abound
State tax revenues have been stable in 2024 despite continuing tax rate cuts in many states, but some research groups are predicting difficult years ahead as the last of the federal funding from the pandemic runs out.
NY Tax Chief Sees New Tech Aiding Partnership Audits
The acting commissioner of New York state's tax agency said Tuesday that she's excited about the possibility of harnessing advancements in technology to further scrutinize returns from complex partnerships that are difficult for auditors to digest on their own.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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Top State And Local Tax Policies Of 2024
Taxes are often unpopular, but in 2024, voters in a couple of states approved taxes that target those with larger earnings, and one state’s voters embraced using tax policy to combat problems surrounding homelessness. Here, Law360 looks at some notable state and local tax policies of the past year.
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Top State And Local Tax Cases Of 2024
From the U.S. Supreme Court declining to hear a construction company's case over South Dakota apportionment to the Minnesota Tax Court's ruling on a packing product company's nexus in the state, this has been a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2024 and their impact going into the new year.
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State Tax Revenue Stable In 2024, But Warning Signs Abound
State tax revenues have been stable in 2024 despite continuing tax rate cuts in many states, but some research groups are predicting difficult years ahead as the last of the federal funding from the pandemic runs out.
Expert Analysis
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
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As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
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Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
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California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
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Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.