State & Local
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November 14, 2024
Amazon Tells SC Justices No Sales Tax Owed Pre-Wayfair
South Carolina's highest court should overturn an appeals court's opinion that Amazon was required prior to the landmark Wayfair decision to collect and remit sales tax on products sold on its marketplace in 2016 and owes the state $12.5 million in tax, the company told state justices.
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November 14, 2024
Mich. Lawmakers OK Research And Development Tax Credits
Michigan would offer a research and development tax credit up to $2 million for qualifying expenses under bills passed by the state Senate and sent to Gov. Gretchen Whitmer.
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November 14, 2024
HCA Healthcare, Fla. Dept. Reach Deal On $13.8M Tax Bill
HCA Healthcare Inc. and the Florida Department of Revenue have settled the company's claims that some of HCA's nonbusiness income was incorrectly classified as business income and a federal credit was not applied to HCA's $13.8 million corporate income tax assessment.
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November 14, 2024
Ohio General Revenue Collection Up $313M From Estimates
Ohio's total revenues from July through October beat estimates by $313 million, the state Office of Budget and Management reported.
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November 14, 2024
Ky. Revenues Through Oct. Rise $500K From Last Year
Kentucky general revenue collection from July through October rose roughly $500,000 compared with the same period last year, according to the Office of State Budget Director.
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November 14, 2024
Mass. Pitches Rule For Nonresident Apportionment
Massachusetts pass-through entities must apportion their income using the state's new single sales factor method to determine state income for their nonresident members, the state Department of Revenue said in a proposed regulation reflecting recent legislation.
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November 13, 2024
Boston Says Celebrity Chef Owes $1.6M In Taxes
The city of Boston is taking celebrity chef Barbara Lynch to court, alleging that for more than a decade she has failed to pay over $1.6 million in personal property taxes for her group of restaurants, which she is in the process of closing and attempting to sell.
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November 13, 2024
Detroit Fire Fee Ruling Concerns Mich. Justice
A Michigan Supreme Court justice on Wednesday said he was troubled by a lower appellate ruling he said seemed to imply that municipalities can work around a state law barring sneaky taxes, in this case by stating a charge for fire prevention services is really just the cost of a permit allowing property owners to do business in Detroit.
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November 13, 2024
Tax Fraud A Potential Topic In Lame-Duck Session, Aides Say
Congress could include disaster-related tax relief and a legislative fix in a year-end package to address rampant fraud associated with the employee retention tax credit, staffers for the House Ways and Means and Senate Finance committees said Wednesday.
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November 13, 2024
Louisiana House Panel Advances Sales Tax Overhaul
Louisiana would broaden its state sales tax to include more services and eliminate various exemptions and exceptions as lawmakers consider legislation to eliminate the corporate income tax as part of a group of bills the state House Ways and Means Committee agreed to Wednesday.
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November 13, 2024
Denver Voters OK Sales Tax Hike For Hospital
Denver will boost its total local sales tax rate by 0.34 of a percentage point under Issue 2Q, which voters passed, with the revenue from the tax slated for city hospital Denver Health.
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November 13, 2024
Ga. October Revenue $89M Less Than Prior Year
Georgia's October general fund receipts were $89 million less than in October 2023, according to the state Department of Revenue.
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November 13, 2024
Texas Dealers Owe Tax On Service Agreements, Ruling Says
Sales and use taxes on maintenance agreements on a manufacturer's industrial equipment sold in Texas are the responsibility of the dealers selling the property, the state's comptroller said, responding to an inquiry from the manufacturer.
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November 13, 2024
Trump, GOP Victories May Imperil OECD Global Tax Plan
President-elect Donald Trump's and Republicans' victories in the U.S. elections this month call into question whether the OECD's two-pillar global tax plan can be effectively implemented and whether the plan's minimum tax backstop rule can be applied amid threats of retaliatory tax measures by the U.S.
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November 12, 2024
Wash. Ballot Win Gives States Blueprint For 'Age Wave' Care
Washington's first-in-the-nation program to provide long-term care insurance backed by a payroll tax won a decisive victory at the polls last week, offering a potential model for other states as baby boomers age out of the workforce and more families seek eldercare.
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November 12, 2024
Mass. Court Says IRS Deal Didn't Fix Man's State Tax Debt
The former corporate officer of a now-defunct Massachusetts company didn't overpay on his outstanding tax liability despite entering into a settlement agreement with the Internal Revenue Service, a state appeals court said Tuesday.
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November 12, 2024
SD AG Issues Explanation Of Property Tax Hike Limit Initiative
South Dakota's attorney general released a final explanation for an initiative that could appear on the state's 2026 general election ballot and would limit annual property tax assessment increases for nonagricultural property, according to a news release published Tuesday.
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November 12, 2024
Walmart Seeks Arbitration In Fla. Delivery Fee Tax Fight
A class action alleging Walmart unlawfully charged Florida shoppers sales tax on delivery fees should be settled through arbitration as agreed to by the customers before they made any purchases, the retailer told a Florida federal court.
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November 12, 2024
Calif. Total Receipts Through Oct. Beat Forecasts By $9B
California's total receipts from July through October exceeded estimates by roughly $9 billion, according to the state controller.
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November 12, 2024
Missouri Appeals Court Quashes County Cannabis Taxes
The Missouri Constitution bars counties from levying taxes on cannabis sales made inside incorporated municipalities that can impose their own taxes, a state appeals court held Tuesday in ruling in favor of a dispensary that challenged two counties' taxes.
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November 12, 2024
SD Total Revenues Through Oct. Down $42M From Last Year
South Dakota's total revenue collection in July through October fell nearly $42 million compared with the same period last fiscal year, according to a report by the state Bureau of Finance and Management.
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November 08, 2024
Disaster Tax Relief Could Be On Slate In Lame-Duck Session
Congress returns to Washington, D.C., on Tuesday following former President Donald Trump's reelection, and while lawmakers will likely be gearing up for next year's tax negotiations, there are some tax policies that could pass during the lame-duck session, including disaster tax relief.
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November 08, 2024
La. House Panel OKs Constitutional Property Tax Change
The Louisiana House Ways and Means Committee advanced a bill Friday that, if approved by the Legislature to be placed on the ballot and then passed by voters, would create a constitutional amendment moving property tax provisions from the constitution to state statute.
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November 08, 2024
Va. Tax Head Allows 1-Time Credit For Erroneous Collection
A provider of installation, maintenance and inspection services for fire suppression systems and kitchen hood and ventilation systems that erroneously collected and remitted Virginia sales tax may be eligible for a one-time credit against a use tax assessment, the state tax commissioner said in a letter ruling.
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November 08, 2024
Shutts & Bowen Adds Complex Taxation Pro In Sarasota
Shutts & Bowen LLP has brought on a new partner at the firm's growing Sarasota, Florida, office, bringing close to 20 years of private practice tax law experience to the firm's private client services practice group.
Expert Analysis
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.
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How To Grow Marketing, Biz Dev Teams In A Tight Market
Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
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Rock Climbing Makes Me A Better Lawyer
Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.
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Think Like A Lawyer: Dance The Legal Standard Two-Step
From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.
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Shake-Ups For Courts In Different Fields: SALT In Review
From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.