State & Local

  • June 26, 2024

    Idaho Tax Revenue Through May Down $36M From Forecasts

    Idaho's revenue collection from July through May was $36 million lower than predicted, according to the state Division of Financial Management.

  • June 26, 2024

    Neb. Gov. Signals July Start To Property Tax Special Session

    Nebraska's governor announced his intent to call the state's unicameral Legislature into a special session starting July 25 to focus on what he described as a worsening property tax crisis.

  • June 26, 2024

    Ariz. General Revenues Through May Up $314M From Forecast

    Arizona's general revenue collection from July through May was $314 million higher than was forecast, according to the state Joint Budget Committee.

  • June 26, 2024

    Ore. Tax Court OKs Deduction For Horse Boarder's Biz Costs

    The owners of an Oregon horse boarding facility that lost money for eight years operated it with a profit motive, the state tax court ruled, allowing the couple a tax deduction for the business expenses sustained.

  • June 25, 2024

    Hawaii Adopts Fines For Excise, Rental Tax Reporting Failures

    Hawaii will impose fines for failures to comply with the reporting requirements of the state's general excise tax and transient accommodations tax laws as part of a bill signed by the governor.

  • June 25, 2024

    Hawaii Allows Tax Dept. To Serve Subpoenas Outside State

    Hawaii authorized its Department of Taxation to serve administrative subpoenas outside the state under a bill signed by the governor.

  • June 25, 2024

    Newsom Defends Calif. Tax Policy In State Of State Speech

    Gov. Gavin Newsom vigorously defended his state's fiscal policy Tuesday, declaring that California is not a high-tax state despite having the nation's highest overall individual income tax burden and highest gas tax.

  • June 25, 2024

    Bristol-Myers Fights NJ City's $4.6M Fee On Campus Upgrade

    Bristol-Myers Squibb asked the New Jersey Tax Court to reverse the state's upholding of a $4.6 million nonresidential development fee on renovations to buildings on a 91-acre campus, arguing the improvements were excluded from the levy.

  • June 25, 2024

    Hawaii Conforms To Fed. Code For Income, Estate Tax

    Hawaii conformed its income tax and estate and generation-skipping transfer tax laws to the federal tax code as amended through 2023 under a bill signed by the governor.

  • June 25, 2024

    Ohio Floats Rules Outlining Administration Of Cannabis Taxes

    The Ohio Department of Revenue published a proposed regulation outlining how the state will administer cannabis taxes, including assessment processes and recordkeeping requirements.

  • June 25, 2024

    Pa. Biz Group, Top Senate Tax Writer Oppose Biz Income Reg

    A proposed Pennsylvania regulation outlining what constitutes apportionable business income improperly suggests that the state could enforce combined reporting and ignore precedent limiting the taxation of multistate corporations, a business advocacy group and chair of the state Senate's tax-writing committee have argued.

  • June 25, 2024

    Minn. Tax Court OKs Dept.'s DuPont Apportionment Method

    The Minnesota tax department correctly applied an alternative method of apportionment to manufacturing company DuPont that better represented the company's taxable income in the state following transactions involving forward exchange contracts, the state's tax court ruled.

  • June 25, 2024

    DC Council OKs Tax Hikes On High-End Property, Payroll

    Washington, D.C., would impose a special tax rate on high-end residential properties, boost the premium for the district's paid leave program and make other tax and spending changes under legislation passed Tuesday by the district council.

  • June 25, 2024

    Ariz. Court Slashes Value Of Low-Income Housing Complex

    An Arizona housing complex subject to restrictions related to federal low-income housing tax credits was overvalued by a local assessor, the Arizona Tax Court said, slashing the valuation of the property by about three-fourths.

  • June 25, 2024

    T-Mobile Settles Gross Receipts Tax Dispute With Ohio

    T-Mobile reached a settlement with Ohio over the company's claims that the state tax agency incorrectly sourced certain receipts and double-counted others when it issued a $775,000 commercial activity tax assessment, according to a state Board of Tax Appeals order issued Tuesday.

  • June 25, 2024

    La. Board Finds Part Of Water Levies To Be Illegal Tax

    A portion of a conservation district's charges for pumping water is an unconstitutional severance tax, the Louisiana Board of Tax Appeals ruled, saying the charges weren't allowed to be used to fund a metering program.

  • June 25, 2024

    Ex-DOJ Atty Among New Trio At Chamberlain Hrdlicka

    Chamberlain Hrdlicka White Williams & Aughtry has strengthened its tax controversy and litigation practice with the addition of three attorneys in Atlanta, including a former senior trial attorney in the Tax Division of the U.S. Department of Justice for more than three decades.

  • June 25, 2024

    Tax Pros Worry Credit Sales Could Raise Substance Issues

    Tax professionals are concerned that deals involving a new way to sell clean energy tax credits for cash could face IRS scrutiny after the agency scored a high-profile win over a telecommunications company by deploying an aggressive interpretation of what's known as the economic substance doctrine.

  • June 25, 2024

    Ore. Tax Court Affirms $13M Valuation For Lowe's Retail Outlet

    The Oregon Tax Court affirmed the $13.4 million tax valuation of a Lowe's home improvement warehouse, rejecting the company's argument that the property should be valued as if it did not have a lease in place.

  • June 24, 2024

    Conn. Gov. Calls Special Session To Address Tax On Cars

    Connecticut's governor called on the state Legislature to convene a special session Wednesday to consider legislation affecting taxes imposed on motor vehicles and other provisions governing assessments on insurance companies and interest payments imposed on certain businesses that kept employees on payroll during the pandemic.

  • June 24, 2024

    MTC Modifies Draft Rule On Sourcing Trucking Receipts

    The Multistate Tax Commission released a tweak to its draft alternative trucking sourcing rule that would strictly source receipts from ground transportation companies to the state of delivery during a meeting Monday.

  • June 24, 2024

    La. To Provide Sales Tax Rebates For Data Center Purchases

    Louisiana will provide state and local sales and use tax rebates for taxes paid on the lease or purchase of eligible data center equipment and the development, acquisition or repair of qualified data centers under a bill signed by the governor.

  • June 24, 2024

    Ex-Chicago Alderman Gets Two Years For Boosting Law Firm

    An Illinois federal judge on Monday sentenced former Chicago Alderman Ed Burke to two years in prison and fined him $2 million for using his official position to steer tax business to his personal law firm, closing what prosecutors called "another sordid chapter" in the city's history of public corruption.

  • June 24, 2024

    Hawaii Lowers Pass-Through Tax, Allows Credit Carryover

    Hawaii cut the rate of tax it imposes on pass-through entities that elect to be taxed at the entity level and will allow pass-through tax credits to be carried forward to subsequent years under a bill signed by the governor.

  • June 24, 2024

    Tax Preparers Win Recommendation For Class Cert. In OT Suit

    A group of tax preparers have met the requirements to form a class in a suit accusing their former employer of failing to pay overtime, a New York federal magistrate judge said, rejecting the employer's argument that their request for class status came too late.

Expert Analysis

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

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