State & Local

  • May 30, 2024

    Gas Station Chain Owes Wash. Tax For In-Network Sales

    A Pacific Northwest gas station chain that issued fuel cards to customers must pay the Washington state business and occupation tax when holders of those cards purchase gas from other participating gas station chains, a Washington appeals court panel found, partially upholding the trial court.

  • May 30, 2024

    Casino Asks Ind. Justices To Review Add-Back Law's Scope

    A casino operator asked the Indiana Supreme Court to review a state tax court decision that said the company needed to add back excise taxes and license fees paid to other states when determining its Indiana income tax base.

  • May 30, 2024

    Colo. Creates Low-Income Housing Investment Tax Credit

    Colorado will allow an income tax credit for investments in certain low-income housing projects and increase the amount of affordable housing tax credits it offers under a bill signed Thursday by Democratic Gov. Jared Polis.

  • May 30, 2024

    Mich. Senate Bill Seeks Biz Tax Break For Organ Donor Leave

    Michigan businesses that offer employees paid leave to donate organs would be able to receive a tax credit under a bill introduced in the state Senate on Thursday.

  • May 30, 2024

    Maine Revenues Through April Down $102M From Forecast

    Maine's revenue collection from July through April missed budget projections by $102 million, according to the state Department of Administrative and Financial Services.

  • May 30, 2024

    Ariz. Looks To Keep Rebate Tax Fight With IRS Alive

    Arizona's one-time income tax rebates last year should not be subject to federal tax, the state told a federal court, urging it to reject the Internal Revenue Service's push to dismiss the state's suit challenging the taxation.

  • May 30, 2024

    Colorado Extends Rural Jump-Start Tax Credits

    Colorado extended income tax credits for certain new businesses and new hires through 2030 under a bill signed by Democratic Gov. Jared Polis.

  • May 30, 2024

    Mass. Foreclosure Law May Be Unconstitutional, Judge Says

    A Massachusetts law blocking towns and cities from returning excess funds from foreclosure sales may be an unconstitutional taking, a federal judge has said.

  • May 30, 2024

    NY To Provide Sales Tax Break For Energy Storage Equipment

    New York will exempt receipts for retail sales of residential energy storage systems equipment from state and local sales and use taxes, effective Saturday, the state Department of Taxation and Finance said Thursday.

  • May 30, 2024

    Mich. Total Revenue Through April Falls $590M From Last Year

    Michigan's total general revenue from October through April was down $590 million compared with the same period last fiscal year, the state Budget Office said Thursday.

  • May 30, 2024

    Ex-KPMG Manager Joins Davis+Gilbert As Tax Partner

    A former managing director at KPMG has joined New York law firm Davis+Gilbert LLP as a tax partner in its corporate and transactions practice, Davis+Gilbert announced.

  • May 30, 2024

    Colo. To Offer Freight Rail, Rail Operator Tax Credits

    Colorado will offer two new tax credits for use of freight rails that start or end in coal transition communities and for the cost of improving or maintaining a rail line at risk of abandonment under a bill signed by the governor. 

  • May 30, 2024

    Black Business Owners Sue Over Impact Of Transparency Act

    The Corporate Transparency Act creates unique burdens on businesses owned by people of color, immigrants and other marginalized groups, the Black Economic Council of Massachusetts and several company owners said in the latest legal challenge to the anti-money laundering law.

  • May 29, 2024

    Iowa Offers Tax Penalty Relief For Counties Hit By Storms

    Iowa will consider requests for tax penalty relief from people in several counties who missed state tax filing and payment deadlines because their records were destroyed by recent storms, the state Department of Revenue said Wednesday.

  • May 29, 2024

    NJ Tax Chief Urges Cos. To Respond To Nexus Questionnaires

    The New Jersey Division of Taxation's top official encouraged businesses Wednesday not to ignore questionnaires from the agency regarding whether they had filing obligations before the state switched to combined reporting, warning that failure to respond could lead to high estimated assessments.

  • May 29, 2024

    Tenn. Orders Study Of State, Local Tax Collection Costs

    Tennessee will require a study on the cost to businesses of collecting and remitting state and local taxes and the cost to the state of remuneration to businesses for sales tax collection, under a bill signed by the governor.

  • May 29, 2024

    La. Lawmakers OK Deadline Discretion In Awarding Incentives

    Louisiana would give the state's economic development agency discretion in awarding tax incentives to businesses that miss a deadline for reasons beyond their control as part of a bill passed in the state Senate.

  • May 29, 2024

    Kansas Gov. Sets June Special Session On Taxes

    The Republican-led Kansas Legislature will meet in a special session June 18 to consider tax relief legislation, the state's governor said Wednesday, calling for compromise following her veto of a bill to reduce income tax rates.

  • May 29, 2024

    Ind. Tax Court Says Hotel In Construction Was Fairly Assessed

    An Indiana hotel that was under construction in 2010 was properly assessed despite claims that the county assessor had not assessed all unfinished commercial properties equally, the state tax court ruled.

  • May 29, 2024

    NC Total Revenue Through April Dips $23M From Last Year

    North Carolina's total revenue for July through April fell $23 million from last year, the Office of the State Comptroller said.

  • May 29, 2024

    Colo. Creates Tax Credit For Creative Industries Infrastructure

    Colorado established a state income tax credit for capital improvement projects that support creative industries, under legislation signed by Gov. Jared Polis.

  • May 29, 2024

    Colo. Extends, Expands Film Production Tax Credit

    Colorado extended its film production tax credit, previously set to end this year, and increased the amount of qualifying expenses that may be claimed for the credit under legislation signed by Democratic Gov. Jared Polis.

  • May 29, 2024

    Colo. Creates Quantum Tech Investment Credits

    Colorado authorized a pair of tax credits to promote investment in quantum technology development facilities by entities that are also receiving certain federal grants under legislation signed into law by Gov. Jared Polis.

  • May 29, 2024

    Treasury Details Which Tech Would Get Clean Energy Credits

    Treasury released proposed rules Wednesday outlining which technologies would qualify for new zero-emission energy tax credits, saying wind, solar and geothermal are among those that would make the cut.

  • May 28, 2024

    Minn. To Raise Coming Payroll Tax For Family Leave Program

    Minnesota will raise the payroll premium for its upcoming family and medical leave program under legislation signed by the governor over the objections of Republican lawmakers who said the package was rushed through during the Legislature's final hours.

Expert Analysis

  • Pro Bono Work Is Powerful Self-Help For Attorneys

    Author Photo

    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.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

    Author Photo

    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.

  • Permanence And Other Elusive Notions: SALT In Review

    Author Photo

    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.

  • Newman Suspension Shows Need For Judicial Reform

    Author Photo

    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.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

    Author Photo

    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.

  • How Law Firms Can Use Account-Based Marketing Strategies

    Author Photo

    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

    Author Photo

    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

    Author Photo

    From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Maximizing Law Firm Profitability In Uncertain Times

    Author Photo

    As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.

  • Preparing Your Legal Department For Pillar 2 Compliance

    Author Photo

    Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.

  • What Large Language Models Mean For Document Review

    Author Photo

    Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.

  • Participating In Living History Makes Me A Better Lawyer

    Author Photo

    My role as a baron in a living history group, and my work as volunteer corporate counsel for a book series fan association, has provided me several opportunities to practice in unexpected areas of law — opening doors to experiences that have nurtured invaluable personal and professional skills, says Matthew Parker at the Nebraska Department of Health and Human Services.

  • Another Ark. Tax Cut And Chicago Transit: SALT In Review

    Author Photo

    From yet another income tax cut in Arkansas to proposed extra funding for Chicago transit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.