State & Local

  • June 27, 2024

    RI To Allow Single-Sales-Factor Apportionment For Banks

    Rhode Island will allow banking institutions doing business that is subject to tax in and outside the state to apportion their income using only the receipts factor under a bill signed into law by the governor.

  • June 27, 2024

    Ind. Dept. Says Some Of Co.'s Software Purchases Are Exempt

    The Indiana Department of Revenue ruled that only some purchases of prewritten software by a company are exempt from sales tax because the company proved it wasn't a purchase of tangible property.

  • June 27, 2024

    Nev. Regs Clarify Sales Tax Exemption Letters For Nonprofits

    Nevada clarified under regulatory amendments approved by the state Legislative Commission that a letter providing for an exemption from sales and use tax for eligible nonprofit organizations applies only to tax liabilities that would have accrued on or after the date such a letter was issued.

  • June 27, 2024

    NY Historic Building Rehab Tax Credits Apply Per Structure

    New York's $5 million tax-credit cap for rehabilitation projects of historic properties is applied on a per-structure basis even if multiple structures are included on a single application, the state Department of Taxation and Finance said in a declaratory ruling.

  • June 27, 2024

    Google Tells Md. Court Digital Ad Tax Violates Federal Law

    Maryland's first-in-the-nation digital advertising tax violates a federal law protecting electronic commerce from discriminatory treatment as well as the U.S. Constitution, Google told the state's tax court during oral arguments Thursday.

  • June 27, 2024

    AG Says Trump Recusal Bid Relies On 'Distortion Of Facts'

    New York's attorney general says Donald Trump is relying on a "distortion of facts" in seeking to oust the judge who ordered the former president to pay $465 million in penalties in his civil fraud case.

  • June 27, 2024

    Conn. Lawmakers OK Tax Changes For Cars, Insurance Biz

    A Connecticut proposal to retool the state's motor vehicle tax regime in a bid to head off a potential tax increase, as well as change assessments on insurance companies, was passed by the state House on Thursday and next goes to the governor.

  • June 27, 2024

    Mich. Lawmakers OK Flexibilty For Remote Tribunal Hearings

    The Michigan Tax Tribunal would be allowed to hold remote hearings for residential property and small-claims matters at one party's request under a bill passed Thursday by the state Legislature.

  • June 27, 2024

    Mich. Senate OKs Fix For Potential Double Tax On Deliveries

    Michigan would allow certain marketplace facilitators of deliveries to deduct sales tax that they paid to sellers to avoid potential double-taxation issues under a bill approved by the state Senate.

  • June 27, 2024

    Ex-Skadden Tax Head And M&A Pro Joins Freshfields In NY

    Freshfields Bruckhaus Deringer LLP has added the former head of the tax practice at Skadden Arps Slate Meagher & Flom LLP as a partner this week, who brings to the role experience in deals like 21st Century Fox's $71 billion acquisition by Disney and the merger of T-Mobile and Sprint.

  • June 27, 2024

    Fla. County Owes Tax To Other County, Fla. Justices Rule

    The Florida Supreme Court ruled Thursday that counties are not immune from being taxed on properties they own in other counties, affirming a decision that said Pinellas County cannot claim sovereign immunity to duck taxes on property it owns in neighboring Pasco County.

  • June 27, 2024

    Ind. Tax Doesn't Apply To Practice's Supplement Purchases

    An Indiana medical practice should be refunded sales tax paid on purchases of dietary supplements because the practice was able to prove the purchases were made for resale, the state Department of Revenue ruled.

  • June 27, 2024

    Ind. Biz Wrongly Taxed For Sales To Leasing Co., Dept. Says

    An Indiana furniture retailer was wrongly assessed additional tax for sales it made to a leasing company, the state Department of Revenue said in a letter of finding.

  • June 26, 2024

    Conn. Senate OKs Changes To Tax On Cars, Insurance Cos.

    Connecticut would change how it values and taxes motor vehicles, exempt some businesses from interest on certain tax underpayments and change the calculation of assessments on insurance companies under emergency-certified omnibus legislation the state Senate passed Wednesday at the start of a special session.

  • June 26, 2024

    Repatriation Tax Ruling May Sway State Wealth Tax Debates

    The U.S. Supreme Court's upholding of the federal repatriation tax could indirectly affect state tax policy discussions, including by influencing consideration of wealth taxes and encouraging states to keep potential due process issues in mind when enacting tax legislation.

  • June 26, 2024

    Fiserv Co. Challenges Fla. Tax Sourcing Rules

    Fiserv entity Checkfree asked a Florida state court to throw out a $4 million corporate income tax assessment, arguing that revenue from its payment facilitation services should be sourced out-of-state where the services are performed.

  • June 26, 2024

    5th Circ. Affirms Block On ARPA Tax Rule For Texas, La., Miss.

    A Texas federal judge properly ruled that the federal government could not enforce a provision in the American Rescue Plan Act that prohibits states from using pandemic aid to offset tax cuts, the Fifth Circuit said.

  • June 26, 2024

    Maine's Revenue Through May Lags Estimates By $50M

    Maine's revenue collection from July through May missed budget estimates by roughly $50 million, according to the state Department of Administrative and Financial Services.

  • June 26, 2024

    Wis. Revenues Through May Outpace Last Year By $232M

    Wisconsin general revenue collection from July through May was $232 million higher than the same period last fiscal year, according to the state Department of Revenue.

  • June 26, 2024

    Idaho Tax Revenue Through May Down $36M From Forecasts

    Idaho's revenue collection from July through May was $36 million lower than predicted, according to the state Division of Financial Management.

  • June 26, 2024

    Neb. Gov. Signals July Start To Property Tax Special Session

    Nebraska's governor announced his intent to call the state's unicameral Legislature into a special session starting July 25 to focus on what he described as a worsening property tax crisis.

  • June 26, 2024

    Ariz. General Revenues Through May Up $314M From Forecast

    Arizona's general revenue collection from July through May was $314 million higher than was forecast, according to the state Joint Budget Committee.

  • June 26, 2024

    Ore. Tax Court OKs Deduction For Horse Boarder's Biz Costs

    The owners of an Oregon horse boarding facility that lost money for eight years operated it with a profit motive, the state tax court ruled, allowing the couple a tax deduction for the business expenses sustained.

  • June 25, 2024

    Hawaii Adopts Fines For Excise, Rental Tax Reporting Failures

    Hawaii will impose fines for failures to comply with the reporting requirements of the state's general excise tax and transient accommodations tax laws as part of a bill signed by the governor.

  • June 25, 2024

    Hawaii Allows Tax Dept. To Serve Subpoenas Outside State

    Hawaii authorized its Department of Taxation to serve administrative subpoenas outside the state under a bill signed by the governor.

Expert Analysis

  • Strange Notions Bubble Up: SALT In Review

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    From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 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.

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