State & Local

  • July 11, 2024

    'Bridgegate' Defense Offers Road Map For NJ RICO Case

    Counsel for the powerful New Jersey mogul and Democratic operatives facing explosive racketeering charges are likely to justify their actions as just business, experts told Law360, describing defense tactics similar to the ones that absolved defendants in "Bridgegate," New Jersey's most notorious politics-fueled crime in recent history.

  • July 11, 2024

    Mich. Asks Appeals Court To Rethink Nationwide's Tax Win

    Michigan insurance companies that are part of Nationwide are required to file taxes as individual entities and not as a unitary group, Michigan's tax department said, asking the state Court of Appeals to reconsider its opinion in the case.

  • July 11, 2024

    Apple Challenges $14.8M Fla. Tax Bill In Sourcing Dispute

    Apple asked a Florida state court to find that the state Department of Revenue incorrectly sourced revenue from sales of digital services and licensing agreements to in-state customers instead of out-of-state locations where the company performed its work, according to a complaint Law360 obtained Thursday.

  • July 11, 2024

    Minn. Ends Fiscal Year $421M Ahead Of Revenue Estimates

    Minnesota's total net revenue for the fiscal year was $421 million higher than forecast, according to the state Department of Management and Budget.

  • July 11, 2024

    Ohio Revenue Trails Estimates By $928M In Fiscal 2024

    Ohio's general revenue in the 2024 fiscal year was $928 million lower than estimates, according to the state Office of Budget and Management.

  • July 11, 2024

    Ohio Justices To Hear Arguments In Aramark Tax Dispute

    Hospitality services provider Aramark will argue its appeal of a denied tax break for reimbursements received from clients before the Ohio Supreme Court and not before a master commissioner, the court said Thursday.

  • July 10, 2024

    NJ Panel Says Tax Amendment Challenge Had No Real Claim

    A New Jersey state appeals court on Wednesday tossed a challenge to an amendment blocking certain appeals from being litigated in the state's tax court, reasoning that parties can still fight tax matters in trial court.

  • July 10, 2024

    Pa. House OKs EV Fee, End Of Tax On Residential Charging

    Pennsylvania would impose an annual fee on electric vehicles and plug-in hybrid electric vehicles and eliminate an alternative fuels tax on electricity for charging done at private residences under a bill the state House of Representatives passed Wednesday.

  • July 10, 2024

    MGM's Suit Against Mich. Tax For Ill. Riverboat Sale Tossed

    A Michigan subsidiary of MGM failed a requirement to request an alternative apportionment method before going to court in its challenge of a corporate income tax assessed on gains from its sale of an interest in a riverboat casino, the state Court of Claims ruled.

  • July 10, 2024

    NJ OKs Relaxing Worker Location Rules For Tax Credits

    New Jersey made it easier for businesses with remote employees to qualify for some of the state's tax breaks and grant programs by loosening the state's employee location requirement under a bill signed by Gov. Phil Murphy on Wednesday.

  • July 10, 2024

    A&E Overcomes NYC's Rejection Of Debt Deductions

    A&E Television Networks may claim a New York City corporate tax deduction for certain debt expenses, a city administrative law judge said in a determination released Wednesday, saying deductions allowed federally are also allowed against the city tax.

  • July 10, 2024

    NJ Expands Film Tax Credit To More Digital Productions

    New Jersey expanded its film tax credit program's definition of digital media content to include other forms of digital content under a bill signed Wednesday by Democratic Gov. Phil Murphy.

  • July 10, 2024

    Ohio Board Boosts Value Of Wendy's Property To $2.1M

    An Ohio city and school board proved that a property housing a newly constructed Wendy's restaurant was undervalued based on comparable properties in the area and that its value should be increased to $2.1 million, the state's Board of Tax Appeals ruled.

  • July 10, 2024

    Fla. Net Revenue Through May Beats Estimates By $1B

    Florida's net revenue collection from July 2023 through May was $1.06 billion higher than estimates, according to the state Office of Economic and Demographic Research.

  • July 10, 2024

    Calif. Ends Fiscal Year With Revenue $3B Over Estimates

    California's general fund revenue in the 2024 fiscal year was $3 billion higher than estimated, the California state controller said Wednesday.

  • July 09, 2024

    NY Judge In Trump Case OKs Narrow Subpoena For Atty

    An attorney who told reporters he held an impromptu hallway conversation with a New York state judge in the lead-up to February's $464.6 million civil fraud judgment against Donald Trump must turn over any communications he had with the court regarding the underlying action, according to a Tuesday ruling.

  • July 09, 2024

    Calif. Health Players Back Managed Care Tax Amid Uncertainty

    A ballot measure backed by some of the biggest healthcare players in California is designed to protect billions of dollars in revenue for the state's Medicaid program. Its impact may hinge on persuading more doctors to serve low-income patients.

  • July 09, 2024

    Mont. Floats Regs To Implement Income Tax Changes

    Montana would implement legislation enacted in 2021 that made substantive changes to the state's individual income tax under regulatory updates proposed by the state Department of Revenue.

  • July 09, 2024

    Mo. Exempts Streaming, Satellite Cos. From Local Fees

    Missouri will exempt streaming and satellite TV companies from local franchise fees as part of two bills signed into law by the governor Tuesday, despite cities in the state banding together to seek such fees from Netflix, Hulu, DirecTV and others in class actions.

  • July 09, 2024

    Ohio Justice Criticizes Dialysis Co.'s Tax Apportionment Claim

    An Ohio Supreme Court justice expressed deep skepticism Tuesday about a dialysis company's arguments that a portion of its receipts from medical services that it provided to Ohio patients should be sourced to other states.

  • July 09, 2024

    Mich. Property Tax Elimination Fails To Get On 2024 Ballot

    A constitutional amendment that would have eliminated Michigan's property taxes will not appear on the 2024 state ballot after its backers failed to submit the signatures needed to qualify, the secretary of state's office confirmed Tuesday.

  • July 09, 2024

    Ex-NRA Finance Chief Agrees To 10-Year NY Nonprofit Ban

    A former chief financial officer of the National Rifle Association has agreed not to serve as a fiduciary of a New York nonprofit for 10 years as part of a settlement in the state attorney general's suit in state court alleging he and other executives misused donor money, according to deal terms disclosed Tuesday.

  • July 09, 2024

    Hawaii Justices Will Hear Airline's Tax Complaint

    Hawaiian Airlines will be able to contest a state intermediate court order that found the tax appeal court did not have jurisdiction over the airline's tax appeal, the state Supreme Court ruled.

  • July 09, 2024

    Mo. Allows Opt-Outs To Pass-Through Entity Tax

    Missouri will allow members of pass-through entities to opt out of the state's entity-level tax that bypasses the $10,000 federal cap on state and local tax deductions under a bill signed by the governor Tuesday. 

  • July 09, 2024

    Iowa's Total 2024 Receipts $266M Higher Than Previous Year

    Iowa's total receipts for the 2024 fiscal year were $266 million higher than the previous fiscal year, according to a memo from the state's Department of Management.

Expert Analysis

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

  • A Bold Idea And A Striking Disregard: SALT In Review

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    From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Traps To Avoid When Selling CRE In Las Vegas Area

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    When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.

  • How Clients May Use AI To Monitor Attorneys

    Excerpt from Practical Guidance
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    Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.

  • The Pop Culture Docket: Judge D'Emic On Moby Grape

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    The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.

  • Breaking Down High Court's New Code Of Conduct

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    The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.

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