State & Local

  • November 25, 2024

    NY Authorizes Syracuse To Charge 2% Tax On Hotel Stays

    New York authorized Syracuse to impose a 2% tax on people who stay in hotels or motels in the city under a bill signed by Democratic Gov. Kathy Hochul.

  • November 25, 2024

    NC Revenue Through Oct. Up $59M From Last Year

    North Carolina revenue from July through October totaled roughly $59 million more than it did during the same period last year, according to the state controller's office.

  • November 25, 2024

    Ariz. Revenue Through Oct. Beats Forecast By $235M

    Arizona's general revenue collection from July through October beat a forecast by $235 million, according to a report by the state's joint legislative budget committee.

  • November 25, 2024

    Ark. Bill Would Expand Access To Sales Tax Reports

    Arkansas General Assembly members would be able to request reports of businesses that remit sales and use tax under a bill introduced in the state Senate.

  • November 22, 2024

    La. Lawmakers OK Flat Income Tax, End Of Franchise Tax

    Louisiana lawmakers advanced an amended version of the governor's tax overhaul plan Friday, passing legislation that would move the state to a flat individual income tax rate and eliminate its corporate franchise tax.

  • November 22, 2024

    NJ Hospital Must Give Up More Info In Exemption Fight

    A New Jersey hospital seeking a property tax exemption for unused floors in its building must produce more documentation to show the extent to which it tried to sell or lease that space, the state Tax Court said.

  • November 22, 2024

    Texas Comptroller Adopts Rules For Electronic Tax Notices

    The Texas comptroller adopted regulations to clarify that tax officials must send tax notices to property owners electronically if a property owner has elected to receive notices in that manner, according to a notice published in the state register Friday.

  • November 22, 2024

    The Tax Angle: Tax Prom, 25 Years Of TIGTA

    From a look at the Tax Foundation's 87th annual Tax Prom celebration to the Treasury Inspector General for Tax Administration marking 25 years in operation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • November 22, 2024

    Amazon Wrongly Taxed Retroactively, COST Tells SC Justices

    Amazon was not required to collect and remit South Carolina sales tax on transactions through its marketplace before legislation authorizing that imposition, the Council on State Taxation told the state's Supreme Court in an amicus brief obtained Friday by Law360.

  • November 22, 2024

    Pa. Revenues Through Oct. Beat Estimates By $77M

    Pennsylvania's general fund revenue from July through October outpaced forecasts by roughly $77 million, according to the state Department of Revenue.

  • November 22, 2024

    RI General Revenues Exceed Budget Estimates By $18M

    Rhode Island's general revenues from July through October beat forecasts by $18 million, the state Department of Revenue said.

  • November 22, 2024

    Idaho Revenue Through Oct. Tops Forecast By $41M

    Idaho's total revenue from July through October outpaced a forecast by $41 million, according to the state Division of Financial Management.

  • November 22, 2024

    Taxation With Representation: Stradley Ronon, Davis Polk

    In this week's Taxation With Representation, Amcor PLC buys Berry Global Group Inc., AeroVironment buys BlueHalo, Robinhood Markets Inc. acquires TradePMR, and Comcast Corp. spins off a suite of NBCUniversal cable television networks.

  • November 21, 2024

    Ill. High Court Won't Shield Sun-Times In Trump Tax Case

    The Illinois Supreme Court ruled Thursday that the Chicago Sun-Times can't use an anti-SLAPP law to duck a defamation suit over the paper's coverage of an investigation into a $1 million property tax reduction granted to Trump Tower during the president-elect's first term.

  • November 21, 2024

    Ill. Justices Give Marathon Chance To Avoid $15M Fuel Tax

    Marathon Petroleum presented enough evidence to rebut claims by officials of an Illinois county that it owed about $15 million in fuel taxes on transactions stemming from cash settlements for delivery contracts, the state Supreme Court ruled Thursday, reversing an appellate court.

  • November 21, 2024

    Experts Cool On 'Chill' Defense In NJ RICO Case

    Former prosecutors and academics are doubtful two of New Jersey's most politically connected attorneys can convince a judge that the racketeering case against them will have a chilling effect on lawyering, given that prosecutors only have to show they knew the end game of the notorious Democratic power broker they're accused of helping.

  • November 21, 2024

    Ohio City Tax Exemption Isn't Retroactive, Court Affirms

    An Ohio property in a reinvestment area is not eligible for a city's tax exemption offered to remodeled homes, as the remodel was completed before the property was included in the reinvestment district, an Ohio appellate court affirmed Thursday.   

  • November 21, 2024

    La. Parishes Can't Change Property Values After Court Rulings

    Louisiana parish assessors lack the authority to unilaterally change a property's assessment if they become aware of an error in the assessment after a local board or the state Tax Commission sets the property's value, the state attorney general's office said.

  • November 21, 2024

    Fla. Nonprofit's Admission Fees Tax-Exempt, Dept. Says

    A Florida nonprofit corporation that charges admission and membership fees for use of its facilities does not owe sales tax on the fees, the Florida Department of Revenue said in an advisement released Thursday.

  • November 21, 2024

    MTC Panel Shelves Real-Time Sales Tax Audit Proposal

    The Multistate Tax Commission's Audit Committee opted not to proceed with considering a tax practitioner's proposal to develop a real-time sales tax audit program, but the project could be revisited after the intergovernmental organization fills vacant auditor positions, the panel's chair said Thursday.

  • November 21, 2024

    Minn. Tax Court Won't Revisit Stipulated $1M Property Value

    The Minnesota Tax Court rejected a challenge to a $1 million property valuation, saying it had already set that value to reflect a stipulation reached between the local assessor and the previous owner for the assessment date at issue.

  • November 21, 2024

    Florida Co.'s Purchases For Attractions R&D Are Exempt

    A Florida taxpayer's research and development expenses related to the development of new engineered attractions qualify for the state's research and development exemptions, the state Department of Revenue said in an advisement released Thursday.

  • November 21, 2024

    Miss. Collections Through Oct. Down $39M From Last Year

    Mississippi's general revenue collection from July through October underperformed the same period in the last fiscal year by $39 million, according to the state Department of Revenue.

  • November 20, 2024

    Fla. Couple Ask To Revive Suit Over Unclaimed Property

    A Florida couple asked the Eleventh Circuit Wednesday to revive their proposed class suit against the state's chief financial officer over a law that allows officials to hold unclaimed money indefinitely, arguing that it is a taking without just compensation because the state never pays interest on the amount held.

  • November 20, 2024

    NY Agency Says Ex-CUNY Employee's Payout Is Tax-Exempt

    A pension payment from the City University of New York to an employee who left CUNY before being vested in the retirement program is still tax-exempt retirement income, the state's tax department said.

Expert Analysis

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

  • Frames Of Deference: SALT In Review

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    From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Navigating A Potpourri Of Possible Transparency Act Pitfalls

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    Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.

  • How Methods Are Evolving In Textualist Interpretations

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    Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.

  • Local Taxes And Repercussions: SALT In Review

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    From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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