State & Local
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August 27, 2024
Maine Joining IRS' Free E-File Program In 2025
The Internal Revenue Service's free electronic tax filing program, Direct File, will be available in Maine for the 2025 tax filing season, the IRS and U.S. Treasury Department announced Tuesday.
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August 26, 2024
US Should Extend Expiring TCJA Tax Cuts, Chamber Says
The expiration of the 2017 Tax Cuts and Jobs Act in 2025 gives the next Congress an opportunity to pass pro-growth tax policies, the U.S. Chamber of Commerce said Monday.
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August 26, 2024
Pa. Goodwill Qualifies For Charitable Exemption, Court Says
A Goodwill store in Pennsylvania qualifies for a charitable exemption from property tax, the state's Commonwealth Court ruled Monday, finding the store satisfies constitutional requirements for the exemption by providing employee training and driver's training.
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August 26, 2024
Va. Tax Head Denies Sales Tax Refund To Medical Device Co.
The Virginia Department of Taxation correctly assessed sales and use tax on a medical device and equipment manufacturer, which was unable to prove it erroneously paid the tax, the state's tax commissioner said in a letter ruling.
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August 26, 2024
Va. Tax Head Partially Allows Charitable Deduction
Virginia's tax commissioner said unidentified taxpayers were able to provide documentation to show they had made cash donations to a church and should be allowed an income tax deduction, according to a letter ruling.
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August 26, 2024
Va. Tax Dept. Says Co.'s Filing Status Change Was Legal
The Virginia Department of Taxation wrongly charged a company for filing a combined corporate income tax return, the state tax commissioner said, as the company was eligible to change its filing status.
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August 26, 2024
SC Ends Fiscal Year With Revenues $355M Over Forecast
South Carolina's general fund ended the 2024 fiscal year with revenues $355 million higher than expected, according to the state Board of Economic Advisors.
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August 26, 2024
Mo. Lowe's 'Dark Store' Comparables Get Rejected
A Missouri Lowe's property was properly valued at $9 million, the state tax commission ruled, rejecting the property owner's attempt to use vacant storefronts as comparable properties.
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August 26, 2024
ND General Fund Revenues Top Estimates By $3M In July
North Dakota's general fund revenue in the first month of the 2025 fiscal year was $3 million over estimates, according to a monthly report by the state Legislative Council.
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August 26, 2024
Mo. Circle K Station's $1.2M Value Upheld
A Circle K gas station in Missouri was correctly assessed, despite the property owner's protest, because the owner failed to provide comparable properties to prove the value should be reduced, the state's tax commission ruled.
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August 26, 2024
Va. Tax Boss Says Refund Owed For Product-Testing Gear
A Virginia manufacturer is eligible for a sales tax exemption for equipment used for product testing because the property was used during the company's manufacturing process, the Virginia tax commissioner said, reversing a decision by the state's tax department.
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August 23, 2024
Wash. Justices Affirm Convicted Ex-State Auditor Disbarment
The Washington Supreme Court affirmed a recommendation to disbar convicted former state auditor Troy X. Kelley after he was imprisoned on felony theft charges, finding that Kelley's crimes justified the disbarment sanction.
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August 23, 2024
Local Assessors Blast Colo. Property Tax Proposal
A draft bill to reduce property tax increases, to be introduced in Colorado's upcoming special legislative session, would create significant burdens for local administration, a pair of assessors told a legislative property tax commission Friday.
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August 23, 2024
Mich. Appeals Panel Denies Cos.' Bids To Adjust Asset Basis
Two companies may not account for depreciation they didn't receive credit for under Michigan law to increase the basis of assets they sold when determining their state tax liabilities, a state appeals panel said, upholding a trial court.
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August 23, 2024
Colo. Board Wrong In Nixing Fees From Valuation, Court Rules
The Colorado Board of Assessment Appeals improperly applied a state Supreme Court decision that erroneously revived a dispute over whether fees should be included in a resort's property valuation, a state appeals court ruled.
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August 23, 2024
Wis. Agency Upholds $4M Sales Tax Bill On Lease Payments
The Wisconsin Department of Revenue didn't err in finding that a company's lease agreements were taxable as they constituted a sale and lease-back of tangible property, the state Tax Appeals Commission ruled, upholding a nearly $4 million sales tax bill.
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August 23, 2024
Issues Lurk In Remote Seller, Marketplace Laws, Tax Pro Says
States should consider more harmony in their remote seller and marketplace facilitator laws to address a handful of compliance issues that continue to persist for businesses six years after Wayfair, a tax practitioner said Friday.
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August 23, 2024
NM General Revenues From July Through March Up $421M
New Mexico collected $421 million more in revenue than estimated between July 2023 and March 2024, according to a report by the state's Legislative Finance Committee.
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August 23, 2024
Ariz. Revenue Collection Starts 2025 Up $83M From Forecast
Arizona's total general revenue in July was $83 million higher than forecast, according to a report by the Joint Legislative Budget Committee.
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August 23, 2024
Idaho's July Revenue Collection Down $5M From Estimates
Idaho's general revenue collection at the start of the 2025 fiscal year was $5 million below forecasts, according to a report by the state Division of Financial Management.
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August 23, 2024
DC Eyes Joining IRS Direct File For 2026, Revenue Rep Says
The District of Columbia is considering joining the Internal Revenue Service's free electronic tax filing program, Direct File, in 2026, a representative of the district's tax agency said Friday.
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August 23, 2024
Taxation With Representation: Latham, Wachtell, Paul Weiss
In this week's Taxation With Representation, Arch Resources merges with Consol Energy in a deal worth $5.2 billion, Advanced Micro Devices agrees to purchase ZT Systems for $4.9 billion, and Japanese tobacco company JT Group inks a deal to buy Vector Group for $2.4 billion.
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August 22, 2024
Chevron's Fall Likely To Surface In State Tax Cases, Pro Says
Taxpayers likely will raise the U.S. Supreme Court's overturning of the Chevron deference doctrine in challenges to state tax regulations, but it remains to be seen how effective those arguments will be, an attorney for a multistate business trade organization said Thursday.
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August 22, 2024
Justices Disfavor External Consistency Test, Mass. Atty Says
The U.S. Supreme Court likely will decline to hear a construction company's argument that South Dakota's refusal to apportion use tax on its equipment was unconstitutional, a Massachusetts tax agency attorney predicted Thursday, saying the justices have no appetite for applying the external consistency test anymore.
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August 22, 2024
StubHub Appeals $8.5M Wis. Sales Tax Assessment
Online ticket marketplace StubHub told the Wisconsin Court of Appeals that a lower court correctly determined it wasn't on the hook for an $8.5 million sales tax assessment because it didn't directly act as a ticket seller.
Expert Analysis
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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.
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Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects
With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.
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Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.