State & Local

  • 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.

  • July 18, 2024

    Rising Star: Latham's Eric Kamerman

    Eric Kamerman of Latham & Watkins LLP in recent years handled the tax aspects of several multibillion-dollar acquisitions of powerhouses in British soccer and American fashion, earning him recognition as one of the tax attorneys under age 40 honored by Law360 as Rising Stars.

  • July 18, 2024

    Top International Tax Cases To Watch In The 2nd Half Of 2024

    Tax attorneys will be tracking several high-stakes cases in the second half of 2024 that could define the bounds of the IRS' ability to craft regulations or lodge direct challenges aimed at what it sees as the tax avoidance maneuvers of multinational corporations. Here, Law360 looks at key international tax cases to follow during the rest of the year.

  • July 17, 2024

    Mo. Tax Commission Affirms Hotels' Combined $37.6M Value

    A Missouri county correctly valued three hotels at a combined $37.6 million, the state tax commission said, affirming a hearing officer's finding that an appraiser for the hotels included pandemic-related deductions that undermined the credibility of the appraisals.

  • July 17, 2024

    Minn. Court Says VFW Property Subject To Lower Tax Rate

    A group of properties used as a Veterans of Foreign Wars post in Minnesota should be subject to a lower property tax classification because they weren't used for revenue-making purposes, the state's tax court ruled.

  • July 17, 2024

    Mo. Property Owners' Tax Challenge Time-Barred, Court Says

    A group of Missouri property owners can't proceed with their appeal of assessments they claimed were unconstitutional taxes, a state appeals court ruled, finding the challenge was time-barred as an appeal of a special assessment.

  • July 17, 2024

    Ore. Fishing Biz Income Cut, Tax Deductions Raised By Court

    Owners of a commercial fishing and boat fabrication business in Oregon are permitted adjustments to their 2018 income and expense deductions, the state tax court said, allowing a deduction for boat depreciation and some per diem expenses.

  • July 17, 2024

    Dividends Wrongly Included, Water Utility Tells NJ Tax Court

    A water services company operating in New Jersey told the state's tax court that the Division of Taxation erred in denying its attempt to exclude $25 million in intercompany dividends for tax years 2017 and 2018, because the amounts were wrongly included in its federal returns.

  • July 17, 2024

    Disney To Join IBM's Bid To Bring NY Tax Fight To Justices

    The Walt Disney Co. joined IBM in asking the U.S. Supreme Court for more time to file a petition for review of a New York high court decision that upheld tax on royalties received from foreign affiliates.

  • July 17, 2024

    SC Golf Club Dues Are Tax Exempt, Dept. Clarifies

    South Carolina's 5% amusement tax doesn't apply to monthly and annual membership dues paid to golf clubs, the state's Department of Revenue clarified in an opinion.

  • July 17, 2024

    Connell Foley Adds Wilson Elser Tax Pro In Group Upgrade

    Connell Foley LLP strengthened its tax and estate team this week with the promotion of several attorneys up to partner and the addition of a mergers and acquisitions and corporate restructuring tax expert previously of counsel at Wilson Elser Moskowitz Edelman & Dicker LLP.

  • July 17, 2024

    Ohio Board Lowers Value Of Kohl's Property By $800K

    The Ohio Board of Tax Appeals lowered the appraised value of a Kohl's property Wednesday by roughly $822,000, saying a county appraiser wrongly concluded that the property's highest and best use would be for use by a national company.

  • July 17, 2024

    Miss. Revenue Up $56M From Last Fiscal Year

    Mississippi revenue collection in the 2024 fiscal year was up $56 million from the previous fiscal year, according to the state Department of Revenue.

  • July 17, 2024

    Ark. Extends Some Tax Deadlines Following Severe Storms

    Arkansas will extend some tax filing and payment deadlines for those affected by severe storms, Gov. Sarah Huckabee Sanders said.

  • July 17, 2024

    The Tax Angle: Child Care, Medical Debt, Small Biz Relief

    As talks take place on Capitol Hill over the impact the expiration of the Tax Cuts and Jobs Act will have on small businesses and child care, here's a peek into a reporter's notebook on a few developing tax stories.

  • July 17, 2024

    Wayfair, Colo. City Agree To Dismiss Sales Tax Suit

    Wayfair and a Colorado city have agreed to end a suit by the home furnishings retailer over past sales taxes, stipulating a dismissal of all claims between the parties in state district court.

  • July 17, 2024

    Rising Star: Cravath's Kiran Sheffrin

    Kiran Sheffrin of Cravath Swaine & Moore LLP has advised companies from Anheuser-Busch InBev to Valvoline on multibillion-dollar deals, including a $50 billion combination resulting in the formation of pharmaceutical giant Viatris, earning her a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.

Expert Analysis

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

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    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

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    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

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    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

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    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

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    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

  • Bad Ideas That Won't Go Away: SALT In Review

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    From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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