State & Local

  • December 13, 2024

    NC Justices Grant Philip Morris Win On Tax Credit Cap

    North Carolina's $6 million cap on cigarette export tax credits limits only the credits that can be claimed in a year, not the amount of credit that can be generated, the North Carolina Supreme Court ruled Friday, handing a victory to tobacco giant Philip Morris.

  • December 13, 2024

    Amazon Was A Taxable Seller Before Wayfair, SC Agency Says

    Amazon's sales of third-party products in South Carolina were subject to taxation even before the U.S. Supreme Court's landmark Wayfair decision, the state Revenue Department told the state Supreme Court on Friday, urging it to uphold an appeals court decision.

  • December 13, 2024

    Ark. Justices Back Biz's $4M Refund In Apportionment Fight

    An Arkansas motor fuel company is eligible for a $4 million income tax refund after amending its corporate income tax returns to apportion all its interest expenses to the state, the Arkansas Supreme Court affirmed, saying the expenses were nonbusiness expenses that could be deducted.

  • December 13, 2024

    Tax Pact Group Fleshes Out Voluntary Disclosure Plan

    A proposal for a voluntary disclosure program that allows remote sellers to limit their back sales tax liabilities to the past two years was expanded to include sellers that have inventory in member states during a Streamlined Sales Tax Governing Board meeting Friday.

  • December 13, 2024

    NJ Revenue Collection Through Nov. Up $309M

    New Jersey's major revenues from July through November rose $309 million compared with the same period last fiscal year, according to a report by the state Department of the Treasury.

  • December 13, 2024

    Taxation With Representation: Kirkland, Davis Polk, Wachtell

    In this week's Taxation With Representation, Google and TPG Rise Climate partner with Intersect Power, Gen Digital Inc. acquires MoneyLion Inc., Patient Square Capital acquires Patterson Companies Inc., and the Buffalo Bills and Miami Dolphins sell minority ownership shares to private equity firms.

  • December 13, 2024

    La. Tax Board OKs Resale Exemption For Used Car Dealer

    The sale of a new car to a licensed used car dealer in Louisiana was not subject to state sales tax because the car was intended for resale to another entity, a state tax board ruled Friday.

  • December 13, 2024

    Minn. Senior Home's Tax Appeal Nixed For Lack Of Info

    A Minnesota senior living community failed to provide a local assessor with required income and expense information related to its property tax appeal, the Minnesota Tax Court said, dismissing the case.

  • December 12, 2024

    IRS Wants Choice Retained In Dual Loss Rules, Official Says

    The Internal Revenue Service is working to preserve flexibility for taxpayers in rules aimed at preventing companies from using the same economic loss twice after concerns were raised about how the rules could negatively interact with the Pillar Two global minimum tax, an official said Thursday.

  • December 12, 2024

    IRS Chief Makes Case To Restore $20B Funding Shortfall

    Congress should reverse a $20 billion IRS funding gap in a year-end budget bill to help the agency modernize its technology, improve customer service and collect unpaid taxes from wealthy businesses and individuals, Internal Revenue Commissioner Daniel Werfel said Thursday.

  • December 12, 2024

    Wash. Justices OK Tax Break For Pharmacy Benefits Manager

    A Washington pharmacy benefits manager is exempt from a state business tax on its services for Medicaid patients because its corporate sibling paid premium taxes in connection with the same services, the state's high court affirmed Thursday.

  • December 12, 2024

    Va. Says Additional Income Tax Owed After IRS Adjustment

    A woman is liable for additional income tax assessed by Virginia after the Internal Revenue Service adjusted her federal adjusted gross income, the state's tax commissioner ruled.

  • December 12, 2024

    Va. Income Tax Assessments For 1997-1999 Ruled Collectible

    Virginia individual income tax assessments issued to a man for 1997, 1998 and 1999 are collectible because the state Department of Taxation initiated collection actions within the applicable statute of limitations, the state tax commissioner said.

  • December 12, 2024

    Va. Steel Co.'s Installation Fees Are Subject To Tax

    A Virginia company that makes steel products is liable for sales tax on fees for installation and rebar tying, because the charges are made in connection with the sale of tangible property, the state tax commissioner ruled. 

  • December 12, 2024

    Va. Tax Applies To Septic Tank Sales, Commissioner Says

    A Virginia septic tank company is liable for remitting sales and use tax on its sales of tanks because it was not the end user of the products, the state tax commissioner ruled. 

  • December 12, 2024

    Ga. General Fund Receipts Through Nov. Down $8.3M

    Georgia's general fund receipts from July through November trailed collections during the same period last year by $8.3 million, according to the governor's office.

  • December 12, 2024

    Ky. General Revenue Through Nov. Up $62M From Last Year

    Kentucky's general fund revenue from July through November beat collections during the same period last fiscal year by $62 million, according to the Office of the State Budget Director.

  • December 11, 2024

    NRA Ordered To Reform Policies After NY Misconduct Verdict

    A New York judge ordered changes to the National Rifle Association's board structure and organizational policies Wednesday to "prevent future violations of law," following a jury verdict that found widespread financial misconduct and whistleblower retaliation within the gun group.

  • December 11, 2024

    More Facts Needed In RJ Reynolds Tax Row, Mich. Court Says

    More facts are needed on whether part of a $4.9 billion sale of trademarks by R.J. Reynolds to a Japanese company should be taxable in Michigan, a state court said Wednesday, declining to rule immediately.

  • December 11, 2024

    Minn. General Revenues In Nov. $80M Under Forecasts

    Minnesota's total revenue collection in November trailed forecasts by $80 million, according to the state Management and Budget Office.

  • December 11, 2024

    NJ Former Tax Auditor Can't Be Shielded From Subpoena

    The director of the New Jersey Division of Taxation must turn over the contact information of a former auditor so that a liquor store can try to subpoena her in its sales tax case, the state tax court ruled.

  • December 11, 2024

    Mo. Net Revenues Through Nov. Down $203M From Last Year

    Missouri's total net revenue from July through November underperformed last year's collections during the same period by $203 million, according to the state Division of Budget and Planning.

  • December 11, 2024

    Ohio Regs Clarify E-File Rule For Withholding Taxpayers

    Ohio taxpayers who are required to file and pay withholding tax must do so electronically, the state Department of Taxation clarified in a finalized regulation amendment.

  • December 11, 2024

    Ariz. Ending Local Taxes On Long-Term Residential Rentals

    Long-term rentals of residential property in Arizona will no longer be subject to local taxes or fees after Jan. 1 under recent legislation, the state Department of Revenue said Wednesday.

  • December 11, 2024

    Calif. Total Revenues Through Nov. Beat Forecast By $4B

    California total revenues from July though November beat forecasts by $4 billion, according to a report published by the State Controller's Office.

Expert Analysis

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • 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.

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