State & Local

  • January 08, 2025

    Calif. Egg Farm Isn't Eligible For Research Credit, OTA Rules

    The owners of a California egg farm can't claim the state's research and development tax credit for the 2012 tax year because the projects didn't constitute experimentation, the Office of Tax Appeals ruled.

  • January 08, 2025

    Md. Bill Would Drop Residency Tax Threshold To 3 Months

    Maryland would reduce the threshold for residency for income tax purposes from six months to three under legislation introduced Wednesday in the state's General Assembly.

  • January 08, 2025

    Ky. House Bill Would Exempt Nonprofits From Sales Tax

    Kentucky would exempt nonprofit institutions from sales tax on the purchase or sale of personal property or services as part of a bill introduced in the state House of Representatives.

  • January 08, 2025

    Ky. Wouldn't Tax Tips And Overtime Pay Under House Bill

    Kentucky would exclude payment received from tips and overtime pay from the calculations of individual income tax liability as part of a bill introduced in the state House of Representatives.

  • January 08, 2025

    Md. Bills Float Allowing Tech Cos. To Transfer Tax Benefits

    Certain technology companies in Maryland would be allowed to transfer unused tax benefits to other businesses under legislation introduced Wednesday in the state's General Assembly.

  • January 08, 2025

    Md. Bill Would Allow County Tax Hikes On High Incomes

    Maryland counties would be allowed to raise their local income tax rates for high incomes, with the revenue taxed at the higher rates dedicated to public transit and education, under legislation introduced Wednesday in the state General Assembly.

  • January 07, 2025

    Ex-Ill. Speaker Madigan Testifies In His Racketeering Trial

    Former Illinois House Speaker Michael Madigan took the stand in his own defense Tuesday, testifying that he neither traded his public office for private gain nor demanded or accepted anything valuable in exchange for his official action, adding that he was "very angry" to learn that people who he'd recommended for jobs did little to no work.

  • January 07, 2025

    'Unflattering' Story Not Defamatory, Gannett Says

    A tax firm's defamation suit against USA Today should be tossed, the newspaper's owner told Texas justices Monday, arguing that a 2021 investigative series was not defamatory even if its "gist" was "unflattering."

  • January 07, 2025

    Calif. Resident Kept State Domicile, Owes Tax, OTA Says

    A person who traveled from California to Florida and back is considered a California resident and domiciled in California and thus owes additional state income tax and interest, the California Office of Tax Appeals affirmed.

  • January 07, 2025

    Calif. Hydroponics Co. Can't Escape $1M Tax Bill

    A California company selling hydroponics equipment is not entitled to a redetermination of more than $1 million in tax liability, and no adjustments to state audits of the company's unreported taxable sales are required, the state Office of Tax Appeals ruled.

  • January 07, 2025

    Mont. Bill Floats Mine, Data Center Property Tax Changes

    Montana would lower the property tax rate imposed on metal mines, certain agricultural land and railroads but raise the rate on data center property as part of a bill introduced in the state Senate.

  • January 07, 2025

    Calif. Resident's Late Filing Means No EITC Refund, OTA Says

    A California resident filed her state tax return too late and is not entitled to a refund she claimed for the state earned income tax credit, the Office of Tax Appeals ruled.

  • January 07, 2025

    Mont. Bill Calls For Property Tax Appraisals Every 2 Years

    Montana would require all real property to be reappraised every two years for tax purposes as part of a bill introduced in the state House of Representatives.

  • January 07, 2025

    Detroit Settles Protracted Tax Fight Over Holding Co.'s Gain

    Detroit reached a tentative settlement in a long-running tax assessment dispute stemming from a holding company's gain from selling stock in a Canadian tobacco testing company, the city said in a court filing Tuesday.

  • January 07, 2025

    ND Gov. Pitches Property Tax Reform In Annual Address

    North Dakota would cap local property tax increases at 3% and double a major exemption under a plan pitched by the state's new governor that he said would eliminate the tax on many primary residences in the next decade.

  • January 07, 2025

    Mont. Bill Seeks Review Process For Tax-Exempt Property

    Montana would require the state Department of Revenue to create a program to review property that is exempt from taxation under a bill introduced in the state House of Representatives.

  • January 07, 2025

    Mont. Bill Seeks Lower Electronic Tax Payment Threshold

    Montana would lower the threshold above which tax liabilities must be paid electronically to one-tenth of the current amount as part of a bill introduced in the state House of Representatives.

  • January 07, 2025

    Mont. Bill Seeks Electronic Notice Option For Taxpayers

    Montana would give taxpayers the option to receive communications from the state Department of Revenue electronically under a bill introduced in the state House of Representatives.

  • January 07, 2025

    Developer Says Mass. Stalling $15M Brownfields Tax Credit

    The developer of a 3.5-acre luxury condo and apartment complex in Boston's Seaport District is accusing the state of improperly second-guessing the work of its licensed environmental remediation consultant to deny a $15.3 million brownfields tax credit, then dragging its feet on an administrative appeal.

  • January 07, 2025

    NH Total Revenues Through Dec. $41M Under Estimate

    New Hampshire's total revenue collection from July through December trailed forecasts by $41 million, according to a report by the state Department of Administrative Services.

  • January 07, 2025

    Fla. Net Revenues Through Nov. Beat Estimates By $435M

    Florida's general revenue collection from July through November exceeded budget forecasts by $435 million, according to a report by the state's Office of Economic and Demographic Research.

  • January 07, 2025

    No Problem With $217M Dam Repair Tax, Mich. Panel Says

    A Michigan appellate panel on Monday said a $217 million special assessment levied on property owners for dam repairs and lake level restoration after devastating 2020 floods was established through a legally sound process, ruling the owners were never entitled to have a pseudo-judicial review of the tax.

  • January 07, 2025

    Baker McKenzie Adds Tax Partners In California And New York

    Baker McKenzie is fortifying its tax practice by hiring a partner in San Francisco with experience in planning tax positions and handling controversies for technology-driven companies and rehiring another in New York who is skilled at state taxes and journalism.

  • January 07, 2025

    Ore. Tax Court Affirms Value Error's Fix Applies Only To 1 Year

    The Oregon Department of Revenue correctly adjusted the maximum assessed value of a property for only one tax year based on the correction of an earlier error, the Oregon Tax Court ruled.

  • January 07, 2025

    Iowa General Revenue Collection Through Dec. Up $124M

    Iowa's general fund receipts from July through December were $124 million higher than during the same period last fiscal year, according to the state's Department of Management.

Expert Analysis

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    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'

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    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

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    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.

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