State & Local

  • July 23, 2024

    Ohio Municipal Airport Is Exempt From Tax, Board Rules

    An Ohio municipal airport is exempt from property tax despite leasing certain hangars to private individuals, the state Board of Tax Appeals ruled Tuesday. 

  • July 23, 2024

    SC Revenue Tops Fiscal Year Estimate By $364M

    South Carolina's general revenue collection for the 2024 fiscal year was $364 million higher than a budget forecast, according to the state Board of Economic Advisors.

  • July 23, 2024

    Orrick Hires Ex-Winston & Strawn Tax Partner In Chicago

    Orrick Herrington & Sutcliffe LLP announced the hiring of a former partner at Winston & Strawn LLP for its renewables tax equity and tax credit team.

  • July 22, 2024

    US Treasury Working To Extend Pillar 1 DST Compromise

    As OECD-led negotiations continue on a taxing rights overhaul known as Pillar One after a missed June deadline, the U.S. Treasury Department is working to extend the political agreement between it and several countries to nullify their digital services taxes once the rights overhaul is implemented.

  • July 22, 2024

    SC County Can't Create Tax To Fund Private Roads, AG Says

    A South Carolina county has the ability to create a special tax district to fund the creation and maintenance of public roads but not private roads, the state attorney general's office said.

  • July 22, 2024

    Ohio Tax Board Hikes CVS Property Value Back To $2.3M

    An Ohio CVS had its valuation wrongly decreased to $1.4 million by the local tax board based on increased depreciation values and inferior comparable properties, the state's tax appeals board said, increasing the value back to $2.3 million.

  • July 22, 2024

    La. Floats Documentation Rules For Pass-Throughs, NOLs

    The Louisiana Department of Revenue proposed regulations that list the information taxpayers must provide when reporting a net operating loss as a nonresident or when claiming a pass-through entity exclusion.

  • July 22, 2024

    State & Local Tax Policy To Watch In The 2nd Half Of 2024

    From a pending ballot measure in Oregon to raise taxes on large businesses to a special session in Nebraska focusing on sales and property taxes, some states could experience significant shifts to their tax systems in the second half of 2024. Here, Law360 examines policies to monitor during the rest of the year.

  • July 22, 2024

    Ill. Imposes 20-Year Time Limit On Property Tax Refund Claims

    A 20-year time limit was set on refund requests that result from final orders of the Illinois Property Tax Appeal Board under a bill signed by Gov. J.B. Pritzker. 

  • July 22, 2024

    Colo. Dept Says No Sales Tax On DNA Test Kits, Analysis

    A company's sales in Colorado of DNA analyses and collection kits are not taxable, the state revenue department said in a ruling released Monday, but the company's use of the kits is subject to use tax.

  • July 19, 2024

    Pa. Bill Seeks Tax Exclusion For Affordable Housing Projects

    Pennsylvania would exclude affordable housing projects developed through the federal Rental Assistance Demonstration program from the state's realty transfer tax under a bill introduced in the state Senate.

  • July 19, 2024

    Miss. Justices To Weigh Pipeline's Tax Bill On 3rd-Party Fees

    The Mississippi Supreme Court agreed to hear the state tax agency's appeal of a trial court's ruling that negated a use tax assessment on third-party freight charges a pipeline company paid, opting to decide the case instead of sending it to an intermediate appeals court.

  • July 19, 2024

    NY Ice Cream Store Manager Not Liable For Tax, ALJ Says

    The manager of a New York ice cream store is not the person responsible for the store's sales tax assessment, as he didn't have the authority to handle store finances, an administrative law judge said in a determination released Friday.

  • July 19, 2024

    Ohio Coal Plant Correctly Valued At $13M, Board Rules

    A shuttered coal plant in Ohio was properly valued at $13 million, despite the plant owner's assertion that the buildings on the property had no value, the state Board of Tax Appeals ruled. 

  • July 19, 2024

    Taxation With Representation: A&O Shearman, Gibson Dunn

    In this week's Taxation With Representation, Cleveland-Cliffs Inc. buys Stelco Holdings Inc., KBR acquires LinQuest Corp., Blue Owl Capital Inc. purchases Atalaya Capital Management LP, and Amphenol Corp. buys two mobile networks units from CommScope.

  • July 19, 2024

    Ill. Seller Sourcing Fix Adds Fuel To Constitutional Complaints

    A bill before Illinois Gov. J.B. Pritzker is being touted as a legislative fix to a contentious state law requiring retailers to base their sourcing methods on whether they are in-state or remote, but challengers of the law say the proposal would exacerbate an issue of unequal treatment.

  • July 18, 2024

    Neb. Gov. Unveils Plan For Property Tax Cuts

    Nebraska's governor on Thursday revealed a plan to cut property taxes ahead of a special session of the state Legislature, proposing a hard cap on property tax increases and the elimination of over a hundred sales tax exemptions.

  • July 18, 2024

    Tax Pact Board Approves Digital Goods Sourcing Plan

    The Streamlined Sales Tax Governing Board gave final approval Thursday to a proposal allowing states to apply the highest, lowest or a blended state and local tax rate inside a five-digit ZIP code area to sales of digital goods when buyers aren't required to provide their full address.

  • July 18, 2024

    Ind. Tax Board Says German Cultural Center Not Tax-Exempt

    The Indiana Board of Tax Review determined that an event center owned by an organization that promotes German culture doesn't qualify for a property tax exemption because the property is used for social purposes rather than cultural preservation.

  • July 18, 2024

    Ind. Tax Board Agrees With $2M Valuation Of Unfinished Home

    An Indiana local assessor correctly valued an unfinished mansion at $2.2 million in 2021 and $2.4 million in 2022, a state review board determined after agreeing with the assessor's cost approach.

  • July 18, 2024

    Ex-Venable Trusts And Estates Partner Joins Stradling In LA

    Stradling Yocca Carlson & Rauth PC announced that it launched a trusts and estates practice with the hiring of an experienced Los Angeles-based partner from Venable LLP.

  • July 18, 2024

    Pa. Eliminates Tax On At-Home Charging For EVs

    Pennsylvania will eliminate the tax on electricity used to charge electric vehicles at private residences and impose an annual fee on some electric and hybrid vehicles under a bill signed by Gov. Josh Shapiro. 

  • July 18, 2024

    Pa. To Simplify Returns Of Unclaimed Property Below $500

    Pennsylvania will allow the state treasurer to automatically return unclaimed property to its verified owners when the property's value is less than $500 under a bill signed by Democratic Gov. Josh Shapiro.

  • July 18, 2024

    Mo. Commission Upholds Shopping Area's $5 Million Value

    A Missouri shopping center was properly valued at $5.1 million, the state Tax Commission ruled, finding that the property owner failed to prove the value should be lowered. 

  • July 18, 2024

    Del. Net General Revenue Receipts Up By $54M For 2024

    Delaware's net receipts in the 2024 fiscal year increased by $54 million from the preceding year, according to the state's Department of Finance.

Expert Analysis

  • 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.

  • 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.

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