State & Local

  • November 13, 2024

    Louisiana House Panel Advances Sales Tax Overhaul

    Louisiana would broaden its state sales tax to include more services and eliminate various exemptions and exceptions as lawmakers consider legislation to eliminate the corporate income tax as part of a group of bills the state House Ways and Means Committee agreed to Wednesday.

  • November 13, 2024

    Denver Voters OK Sales Tax Hike For Hospital

    Denver will boost its total local sales tax rate by 0.34 of a percentage point under Issue 2Q, which voters passed, with the revenue from the tax slated for city hospital Denver Health.

  • November 13, 2024

    Ga. October Revenue $89M Less Than Prior Year

    Georgia's October general fund receipts were $89 million less than in October 2023, according to the state Department of Revenue.

  • November 13, 2024

    Texas Dealers Owe Tax On Service Agreements, Ruling Says

    Sales and use taxes on maintenance agreements on a manufacturer's industrial equipment sold in Texas are the responsibility of the dealers selling the property, the state's comptroller said, responding to an inquiry from the manufacturer.

  • November 13, 2024

    Trump, GOP Victories May Imperil OECD Global Tax Plan

    President-elect Donald Trump's and Republicans' victories in the U.S. elections this month call into question whether the OECD's two-pillar global tax plan can be effectively implemented and whether the plan's minimum tax backstop rule can be applied amid threats of retaliatory tax measures by the U.S.

  • November 12, 2024

    Wash. Ballot Win Gives States Blueprint For 'Age Wave' Care

    Washington's first-in-the-nation program to provide long-term care insurance backed by a payroll tax won a decisive victory at the polls last week, offering a potential model for other states as baby boomers age out of the workforce and more families seek eldercare.

  • November 12, 2024

    Mass. Court Says IRS Deal Didn't Fix Man's State Tax Debt

    The former corporate officer of a now-defunct Massachusetts company didn't overpay on his outstanding tax liability despite entering into a settlement agreement with the Internal Revenue Service, a state appeals court said Tuesday.

  • November 12, 2024

    SD AG Issues Explanation Of Property Tax Hike Limit Initiative

    South Dakota's attorney general released a final explanation for an initiative that could appear on the state's 2026 general election ballot and would limit annual property tax assessment increases for nonagricultural property, according to a news release published Tuesday.

  • November 12, 2024

    Walmart Seeks Arbitration In Fla. Delivery Fee Tax Fight

    A class action alleging Walmart unlawfully charged Florida shoppers sales tax on delivery fees should be settled through arbitration as agreed to by the customers before they made any purchases, the retailer told a Florida federal court.

  • November 12, 2024

    Calif. Total Receipts Through Oct. Beat Forecasts By $9B

    California's total receipts from July through October exceeded estimates by roughly $9 billion, according to the state controller.

  • November 12, 2024

    Missouri Appeals Court Quashes County Cannabis Taxes

    The Missouri Constitution bars counties from levying taxes on cannabis sales made inside incorporated municipalities that can impose their own taxes, a state appeals court held Tuesday in ruling in favor of a dispensary that challenged two counties' taxes.

  • November 12, 2024

    SD Total Revenues Through Oct. Down $42M From Last Year

    South Dakota's total revenue collection in July through October fell nearly $42 million compared with the same period last fiscal year, according to a report by the state Bureau of Finance and Management.

  • November 08, 2024

    Disaster Tax Relief Could Be On Slate In Lame-Duck Session

    Congress returns to Washington, D.C., on Tuesday following former President Donald Trump's reelection, and while lawmakers will likely be gearing up for next year's tax negotiations, there are some tax policies that could pass during the lame-duck session, including disaster tax relief.

  • November 08, 2024

    La. House Panel OKs Constitutional Property Tax Change

    The Louisiana House Ways and Means Committee advanced a bill Friday that, if approved by the Legislature to be placed on the ballot and then passed by voters, would create a constitutional amendment moving property tax provisions from the constitution to state statute.

  • November 08, 2024

    Va. Tax Head Allows 1-Time Credit For Erroneous Collection

    A provider of installation, maintenance and inspection services for fire suppression systems and kitchen hood and ventilation systems that erroneously collected and remitted Virginia sales tax may be eligible for a one-time credit against a use tax assessment, the state tax commissioner said in a letter ruling.

  • November 08, 2024

    Shutts & Bowen Adds Complex Taxation Pro In Sarasota

    Shutts & Bowen LLP has brought on a new partner at the firm's growing Sarasota, Florida, office, bringing close to 20 years of private practice tax law experience to the firm's private client services practice group.

  • November 08, 2024

    Mass. Hay Farm Not Eligible For Ag Tax Break, Court Affirms

    A Massachusetts land parcel that is used for growing and harvesting hay is not eligible for a reduced tax assessment as agricultural land because not enough of the parcel is devoted to the haying operation, the state Court of Appeals affirmed Friday.

  • November 08, 2024

    Md. Digital Ad Tax Violates 1st Amendment, 4th Circ. Told

    Maryland's digital ad tax law violates the First Amendment, a conservative tax advocacy group told the Fourth Circuit, urging it to reverse a ruling upholding the tax against a challenge from the U.S. Chamber of Commerce and others.

  • November 07, 2024

    La. House Panel OKs Flat Income Tax, Nix Of Franchise Tax

    The Louisiana House tax-writing committee passed legislation Thursday that would create a flat personal income tax rate and eliminate the state's franchise tax, giving initial approval to portions of the governor's broader tax overhaul plan that lawmakers are slated to debate in the coming weeks.

  • November 07, 2024

    Fla. Counties Say Notice Was Insufficient In $5B Bond Deal

    A group of Florida counties and tax collectors asked the Florida Supreme Court Thursday to reverse a decision that found they could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, arguing they were not given proper notice of the bond validation hearing.

  • November 07, 2024

    MTC Digital Work Group Eyes Streamlined Sales Tax Approach

    The Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products said Thursday that it would investigate another group's model for how to tax products that are sold in a bundle.

  • November 07, 2024

    Colo. Voters Approve Collection Of Gambling Tax Above Cap

    Colorado voters overwhelmingly approved a ballot measure that allows the state to keep and spend sports betting tax revenue beyond a previously approved statutory cap and use the money for water projects instead of refunding it to casinos, according to unofficial results provided by a representative of the secretary of state's office Thursday.

  • November 07, 2024

    Minn. Court Nudges $50K Off Tax Value Of St. Paul Home

    A Minnesota home was over-assessed and should have its valuation reduced by $50,000, according to the state's tax court, taking into consideration a comparable sales analysis presented by the owners.

  • November 07, 2024

    Ariz. Textile Launderer Denied Manufacturing Tax Break

    An Arizona company that launders, sanitizes and rents textiles to the healthcare industry was correctly denied a use tax exemption because it was not a manufacturing or processing operation eligible for the break, an Arizona appeals court said Thursday.

  • November 07, 2024

    NJ Bills Seek Tax Amnesty Program To Increase School Aid

    New Jersey would offer a tax amnesty program next year in an effort to boost funding for schools under legislation that a trio of Republicans filed in the state Assembly and Senate.

Expert Analysis

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    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.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    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.

  • Going The Extra Miles: SALT In Review

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    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.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    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.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    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.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    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.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    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.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    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.

  • Rock Climbing Makes Me A Better Lawyer

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    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.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    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.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    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.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    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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