State & Local

  • September 19, 2024

    Calif. Says FDIC's $20M Tax Refund Bid Must Wait

    A California tax collection agency asked a New York federal court to throw out Federal Deposit Insurance Corp. claims seeking a more than $20 million tax refund on behalf of the shuttered Signature Bank, saying the agency is entitled to wait for a potential IRS audit to end. 

  • September 19, 2024

    Nev. Board Explains Commerce Tax Filing Break For Small Biz

    Nevada no longer requires small businesses that are exempt from commerce tax to file commerce tax returns, the state Tax Commission explained.

  • September 19, 2024

    Nev. Reg Explains Expansion Of Voluntary Disclosures

    More Nevada taxpayers are able to voluntarily disclose their failures to file taxes to the state tax commission under a new regulation.

  • September 19, 2024

    Fuel Sent Out Of State Isn't Taxed, Co. Tells Texas Justices

    A Texas energy company fighting its franchise tax bill told the state's Supreme Court that the comptroller's sourcing approach for its fuel sales wrongly apportioned a sale to the state that was shipped out of state.

  • September 19, 2024

    Tax Or Fee, Utility Rates Beyond Review, Ga. Justices Hear

    A Georgia city told the state Supreme Court on Thursday that its use of utility fees to bolster city coffers was not an illegal tax, despite a sports bar owner's claims to the contrary, and that a trial court rightly said it could not decide the matter.

  • September 19, 2024

    Okla. August Revenue Below Estimates By $14M, Office Says

    Oklahoma revenue for August was $14.3 million below estimates, the state Office of Management and Enterprise Services announced.

  • September 19, 2024

    Md. Corp's. Part Owner Not Liable For Unpaid Tax, Court Says

    A part owner of a Maryland consulting company was not personally liable for the company's unpaid income tax withholdings because he did not exercise personal control over the corporation's fiscal management, the Appellate Court of Maryland affirmed.

  • September 19, 2024

    Tenn. Revenues Slightly Above Expectations, Report Says

    Tennessee's general revenue collection was $1.3 million higher than budgeted for the first two months of the fiscal year, according to the state's Department of Finance and Administration. 

  • September 18, 2024

    MTC Group Considering Partnership Apportionment Factors

    A Multistate Tax Commission group working on state taxation of partnerships said Wednesday that it is exploring for inclusion in a draft white paper some states' requirements to merge the apportionment factors of a partnership or limited liability company with those of a corporate partner that may own part of the partnership.

  • September 18, 2024

    La. Gov. Eyeing November Special Session For Tax Overhaul

    Louisiana's top tax official said Wednesday that he's hopeful lawmakers will be called into a special session in November to enact a flat personal income tax rate, broaden the sales tax base and tee up changes to the state constitution.

  • September 18, 2024

    Nev. Tax Agency Changes Regs For Contacting Audit Subjects

    Nevada has changed requirements for how state Department of Taxation auditors must contact taxpayers who are the subject of an audit and has authorized the auditors to estimate delinquent taxes due based on records provided by a taxpayer, under regulatory updates approved by the state Tax Commission.

  • September 18, 2024

    NJ Total Revenues Through Aug. Up $253M From Last Year

    New Jersey collected $253 million more revenue from July through August compared with last year, according to a monthly report by the state Department of the Treasury.

  • September 18, 2024

    Ariz. Youth Get Sales Tax Break For Small Businesses

    Small Arizona businesses operated by people under 19 are no longer required to collect and remit sales taxes under legislation passed in June, the state tax department said.

  • September 18, 2024

    IRS Delays Deadlines For Pa. Victims Of Tropical Storm

    Taxpayers in four Pennsylvania counties will have until Feb. 3, 2025, to file individual and business tax returns and make payments after portions of the state were hit by Tropical Storm Debby, the Internal Revenue Service said Wednesday.

  • September 18, 2024

    Calif. Tax Revenues Through Aug. Beat Estimate By $2.3B

    California's total receipts for the first two months of the fiscal year were $2.3 billion over estimates, according to a State Controller's Office report.

  • September 18, 2024

    NY Tax Collection Through Aug. Beats Last Year By $2.5B

    New York's net tax collection from April through August outpaced the total for the same span last year by $2.5 billion, according to the state's Department of Taxation and Finance.

  • September 18, 2024

    Ore. Tax Court OKs Refund Offset For Debt To State

    An Oregon couple's state tax refund was rightly offset to pay a delinquent account with another state agency, the state tax court ruled, saying state law required the offset and the court has no jurisdiction over the other agency's action.

  • September 18, 2024

    Accounting Firm Prunes Flower Bulb Co.'s $2M Tax Bill Case

    The North Carolina Business Court has narrowed a flower bulb retailer's negligence suit alleging its former accounting firm failed to sound the alarm about a major change in tax law, finding there was no fiduciary duty owed but that there may have been a breach of contract.

  • September 18, 2024

    Md. 2024 Fiscal Year Revenue Beats Forecast By $217M

    Maryland collected $217 million more in revenue than expected during the 2024 fiscal year, according to a final report by the state comptroller.

  • September 18, 2024

    Latham Adds A&O Shearman Energy Group Co-Lead In DC

    Latham & Watkins LLP has hired the former co-head of Allen Overy Shearman Sterling's U.S. energy, natural resources and infrastructure group to its team of transactional tax partners based in Washington, D.C., the firm announced Monday.

  • September 18, 2024

    Va. General Revenues Through Aug. Up $303M

    Virginia's general revenue collection from the start of the fiscal year through August outpaced last year's total for the same period by $303 million, according to a statement from the state secretary of finance.

  • September 17, 2024

    Prepaid Wireless Cards Not Subject To Tax, NC Justices Told

    A North Carolina cellphone retailer wasn't obliged to remit tax on sales of prepaid wireless cards because the cards are gift cards that can be used for nontaxable services and sales, an attorney for the company told the state Supreme Court on Tuesday.

  • September 17, 2024

    Vt. Supreme Court Upholds $1.1M Property Valuation

    The Vermont Supreme Court on Tuesday upheld the nearly $1.1 million valuation of a residential property determined by a hearing officer, saying the officer was not wrong to base the determination in part on a town assessment that was later found to be problematic. 

  • September 17, 2024

    Better Days Ahead For Associates, Recruiters Say

    Things are looking up for associates, recruiters say, as a strong economic outlook for the legal industry appears to be driving increased demand for younger attorneys after two straight years of layoffs.

  • September 17, 2024

    Blumenauer Pushes House Speaker To Put Pot Bill To Vote

    U.S. Rep. Earl Blumenauer, D-Ore., on Monday urged House Speaker Mike Johnson to bring bipartisan cannabis legislation to a vote following revelations that Richard Nixon admitted privately that marijuana was "not particularly dangerous" while he publicly waged the war on drugs.

Expert Analysis

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

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