State & Local

  • July 24, 2024

    Book Publisher Settles Gross Receipts Tax Dispute With Ohio

    Chicken Soup for the Soul Publishing LLC settled its appeal of a nearly $143,000 Ohio commercial activity tax assessment, ending a case in which it alleged that a federal law that limits state taxes on net income protected certain gross receipts from tax.

  • July 24, 2024

    Ohio Chicken Farm Ruled Overvalued By County

    An Ohio chicken farm was overvalued by the local tax board, the state board of tax appeals said, after taking into consideration an appraisal by the owner that valued the property based on its special use as a hatchery.

  • July 24, 2024

    Nationwide Urges Mich. Court To Stand By Unitary Biz Ruling

    The Michigan Court of Appeals properly ruled that insurance companies that are part of Nationwide should file their taxes as a unitary group, the company told the appeals court, saying the state Treasury Department's request for reconsideration should be denied.

  • July 24, 2024

    NH Extends Business Profits, Enterprise Tax Credits

    New Hampshire business profits tax credits and business enterprise credits that were set to expire in 2025 and 2027 were extended under a bill signed by Republican Gov. Chris Sununu.

  • July 24, 2024

    Affordable Housing Pro Moves Practice To Nelson Mullins

    An attorney who specializes in advising clients on completing affordable housing development projects has recently moved her practice to Nelson Mullins Riley & Scarborough's Pittsburgh office.

  • July 24, 2024

    New Jersey Joining IRS Free E-File Program in 2025

    The IRS' Direct File free electronic tax return filing program will be available in New Jersey in the 2025 tax filing season, the U.S. Department of the Treasury and the Internal Revenue Service said Wednesday.

  • July 24, 2024

    Neb. To Raise Interest Rate On Late Tax Payments In 2025

    Nebraska will raise the interest rate assessed on delinquent payments of taxes to 8%, an increase of 3 percentage points, starting next year, the state Department of Revenue said.

  • July 24, 2024

    Wayfair To Pay Disputed Taxes To Colo. City, Legislators Told

    Wayfair agreed to pay some disputed sales taxes to settle a lawsuit with a Colorado city, an attorney for the city told a state legislative panel Wednesday, though he added that a confidentiality agreement restricted what he could say about the deal.

  • July 24, 2024

    RI Man Correctly Taxed On Unemployment Compensation

    The Rhode Island Division of Taxation didn't err in levying additional income tax against a man who didn't report all his unemployment compensation on his state tax return, a hearing officer ruled.

  • July 24, 2024

    Dentons Brings On Former Big 4 Exec As New Global CEO

    Global law firm Dentons, which has made a name for itself by aggressive growth through combinations, has tapped a new global chief executive officer with leadership experience at accounting giant EY, the firm's first change at the top in over a decade.

  • July 23, 2024

    Pa. Justices Will Hear Pittsburgh's Appeal For Its 'Jock Tax'

    The Pennsylvania Supreme Court has accepted the city of Pittsburgh's request to review a lower court decision that ended the city's fee on nonresident professional athletes, also known as the jock tax, the court said.

  • July 23, 2024

    JetBlue Says Fla. Illegally Taxes Miles Flown Outside State

    A Florida law that defines what counts as miles flown inside Florida for tax purposes unconstitutionally encompasses territory outside the state's boundaries, JetBlue told a state court.

  • July 23, 2024

    Mich. Raises Fine For Unreported Property Transfers

    Michigan increased a penalty for property owners who fail to notify an assessor's office of a transfer of ownership under a bill signed Tuesday by Democratic Gov. Gretchen Whitmer.

  • July 23, 2024

    Neb. Gov. Sets Guardrails On Proposed Sales Tax Expansion

    Nebraska's governor said his plan to broaden the state's sales tax regime to pay for property tax relief won't tax agricultural items, manufacturing materials, food or services or items exempt in surrounding states.

  • July 23, 2024

    Tax Foreclosure Kickback Suit Too Late, Mich. County Says

    A Wayne County, Michigan, treasurer has argued in Michigan federal court that a putative class action accusing the county and other parties of engaging in a tax foreclosure and kickbacks scheme is time-barred.

  • July 23, 2024

    Ariz. Justices OK Use Of Power Deal In Plant's Valuation

    An Arizona power plant's income from a power purchase agreement may be considered in the income analysis of the valuation of the property, the state Supreme Court said, sending the matter back to the state tax court.

  • July 23, 2024

    Winston & Strawn Adds MoFo Tax Pro As Partner In NY

    Winston & Strawn LLP has added a transactional tax specialist from Morrison Foerster LLP as a partner with the firm's transactions department and tax practice in New York.

  • July 23, 2024

    No Victims, No Fraud, Trump Says In $465M Judgment Appeal

    Donald Trump has appealed the $465 million judgment against him, arguing that the New York attorney general exceeded her authority in her civil fraud suit against the former president because the statute in question does not apply to victimless transactions.

  • July 23, 2024

    Ariz. Court OKs Hospital District Tax For Legal Costs

    A property tax levied to fund an Arizona hospital district's expenses including legal fees was properly authorized and did not require approval by voters, the Arizona Tax Court said, rejecting a suit by a local taxpayer.

  • July 23, 2024

    Alaska Creates Tax Credits For Cos.' Child Care Expenses

    Alaska established a tax credit for expenditures made by businesses to operate child care facilities for employees' children under a bill that became law without the governor's signature.

  • July 23, 2024

    Ohio Municipal Airport Is Exempt From Tax, Board Rules

    An Ohio municipal airport is exempt from property tax despite leasing certain hangars to private individuals, the state Board of Tax Appeals ruled Tuesday. 

  • July 23, 2024

    SC Revenue Tops Fiscal Year Estimate By $364M

    South Carolina's general revenue collection for the 2024 fiscal year was $364 million higher than a budget forecast, according to the state Board of Economic Advisors.

  • July 23, 2024

    Orrick Hires Ex-Winston & Strawn Tax Partner In Chicago

    Orrick Herrington & Sutcliffe LLP announced the hiring of a former partner at Winston & Strawn LLP for its renewables tax equity and tax credit team.

  • July 22, 2024

    US Treasury Working To Extend Pillar 1 DST Compromise

    As OECD-led negotiations continue on a taxing rights overhaul known as Pillar One after a missed June deadline, the U.S. Treasury Department is working to extend the political agreement between it and several countries to nullify their digital services taxes once the rights overhaul is implemented.

  • July 22, 2024

    SC County Can't Create Tax To Fund Private Roads, AG Says

    A South Carolina county has the ability to create a special tax district to fund the creation and maintenance of public roads but not private roads, the state attorney general's office said.

Expert Analysis

  • Strange Notions Bubble Up: SALT In Review

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    From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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