State & Local
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June 11, 2024
Precedent Favors Nationwide In Mich. Tax Fight, Judge Says
A Michigan Court of Appeals judge said Tuesday that the state's tax agency was asking the court to turn its back on recent precedent to hold that Nationwide entities couldn't file as a unitary business to share insurance tax credits across their group members.
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June 11, 2024
RI Lawmakers OK Sharing Info About Biz Entities' Tax Status
Rhode Island would allow its Division of Taxation and secretary of state's office to share information on a business' tax status as part of a bill passed by lawmakers and headed to the governor.
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June 11, 2024
NY Senate Confirms Gov.'s Appointment To Tax Tribunal
The New York State Senate confirmed Democratic Gov. Kathy Hochul's nominee for the state's Tax Appeals Tribunal, according to a statement from the governor's office.
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June 11, 2024
Colo. To Allow Tax Credits For Gifts Through Intermediaries
Colorado will allow taxpayers to claim income tax credits for charitable gifts made through certain intermediaries instead of directly to qualifying organizations under a bill signed by Democratic Gov. Jared Polis.
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June 11, 2024
NJ City's Watershed Property Is Subject To Tax, Court Says
An undeveloped property in West Milford, New Jersey, that's owned by Newark was properly valued by West Milford, as the property is a watershed subject to tax, the New Jersey Tax Court ruled.
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June 11, 2024
Texas General Revenue Up $263M From Last Fiscal Year
Texas brought in $263 million more in general revenue from September through May than it did during the same period last fiscal year, the state comptroller's office said.
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June 11, 2024
Conn. Man's Land Not Used For Farming, Appeals Court Finds
A tax assessor in Connecticut properly declassified a property owner's land as farmland, the state's appellate court ruled in an opinion released Tuesday, affirming a trial court's finding that the property was no longer used for farming.
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June 11, 2024
No Tax Owed On Mailed Ads, Insurer Tells Mich. Appeals Court
Advertisements mailed for a Michigan insurance provider by an out-of-state direct-mail contractor should not incur the state's use tax, the insurer told a state appeals court Tuesday.
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June 11, 2024
Global Combined Reporting Catches States' Eyes, Expert Says
States in the last two years are showing interest in worldwide combined reporting at a level not seen in decades, a tax expert said.
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June 11, 2024
Ohio Revenue Through May Misses Estimate By $1B
Ohio general revenue fund receipts from July through May totaled roughly $1 billion less than expected, according to the state's Office of Budget and Management.
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June 11, 2024
State Tax Agencies Should Eye Chevron Cases, Official Says
Although the concept known as Chevron deference refers to federal agencies' interpretations of ambiguous laws, state tax officials should be paying close attention to the outcome of two cases that could overturn or significantly weaken Chevron as soon as Thursday, an official said.
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June 11, 2024
Kostelanetz Partners Talk Benefits Of Atlanta Tax Firm Tie-Up
Kostelanetz LLP partners Bryan Skarlatos and Todd Welty discuss the firm’s recent combination with Atlanta boutique Welty PC.
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June 11, 2024
NH General Revenues Beat Budget Forecast By $143M
New Hampshire general revenue collection from July through May was $143 million higher than projected, according to the state Department of Administrative Services.
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June 11, 2024
La. Will Allow Deadline Discretion In Award Of Tax Incentives
The Louisiana Economic Development agency will have discretion when awarding tax incentives to businesses that miss a deadline for reasons beyond their control under a bill signed by the governor Tuesday.
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June 11, 2024
Vt. Short-Term Rental Tax Proposal Vetoed
A Vermont bill that would have imposed a 3% surcharge on short-term rentals was vetoed by the governor.
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June 10, 2024
Philly Tax Case Could Give Answers On Reach Of Localities
The U.S. Supreme Court, presented with a Philadelphia resident's claim that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce, could answer questions about how much agency localities have to tax work performed elsewhere, panelists said Monday.
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June 10, 2024
Unclaimed Property Group Backs Disney At Mich. High Court
An unclaimed property holder trade organization urged the Michigan Supreme Court to affirm that the state waited too long to demand that Disney and a restaurant company remit unclaimed property, arguing that third-party auditors' lax oversight allowed examinations to languish beyond the statute of limitations.
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June 10, 2024
NJ Panel OKs Relaxing Worker Location Rules For Tax Credits
New Jersey would permanently loosen the employee location requirement for businesses to qualify for some of the state's tax breaks and grant programs as part of a bill advanced by the Senate Economic Growth Committee on Monday.
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June 10, 2024
Ariz. Justices Allow Tax On Marriott Loyalty Rewards Stays
A Marriott-branded hotel in Arizona is liable for state taxes on rooms booked through a customer loyalty program, the state's Supreme Court said, upholding a state tax court decision.
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June 10, 2024
SD Declines To Respond To High Court Use Tax Appeal
The South Dakota Department of Revenue sad it will not file a response in the U.S. Supreme Court to a construction company's petition that argues use tax imposed by the state on movable construction equipment was unconstitutional.
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June 10, 2024
Amazon Presses SC Justices To Review Sales Tax Case
The South Carolina Supreme Court should review an appeals court's opinion that held Amazon was required 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 said in a brief.
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June 10, 2024
Mass. House Omits Local-Option Tax From $6B Housing Bill
A proposal by Massachusetts Gov. Maura Healey to allow local-option transfer fees on high-value real estate sales was left out of a housing package worth more than $6 billion passed by the state House of Representatives.
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June 10, 2024
Kan. Court Rejects Valuation Based On Overturned Precedent
The Kansas Board of Tax Appeals incorrectly relied on overturned precedent when it lowered a Home Depot's property value by almost $2 million, the Kansas Appeals Court ruled.
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June 10, 2024
Neb. To Waive Penalties For Late Taxes After Tornadoes
Nebraska will provide waivers of penalties and interest to people and businesses who are unable to timely file income tax returns and make payments because of tornadoes in April, the state Department of Revenue said.
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June 10, 2024
Justices Seek SG's Input In Philly Tax Credit System Battle
The U.S. Supreme Court asked U.S. Solicitor General Elizabeth Prelogar on Monday to weigh in on a Philadelphia resident's claim that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.
Expert Analysis
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General Counsel Need Data Literacy To Keep Up With AI
With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.
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Kentucky Tax Talk: Clash Over Industrial Supplies Exemption
Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.
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Navigating Discovery Of Generative AI Information
As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.
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Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
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A Ministry Of Silly Ideas: SALT In Review
From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.
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Tips For Litigating Against Pro Se Parties In Complex Disputes
Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.
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Pro Bono Work Is Powerful Self-Help For Attorneys
Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.
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Permanence And Other Elusive Notions: SALT In Review
From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Newman Suspension Shows Need For Judicial Reform
The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.
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How And Why Your Firm Should Implement Fixed-Fee Billing
Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.