State & Local

  • 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.

  • June 24, 2024

    NM Sued Over Sustainable Building Credit Award Process

    A New Mexico apartment complex alleges that the state violated its due process rights after it was denied sustainable building tax credits for most of its units, according to a complaint filed in federal court.

  • June 24, 2024

    Mass. Tax Board Won't Trim Home Value Over Area Conditions

    A Massachusetts homeowner's testimony of the poor condition of nearby properties was insufficient to lower his home's assessed value, a state tax panel said in a decision released Monday, upholding the value found by a local assessor.

  • June 24, 2024

    Ariz. Includes New Jet Fuels In Definition For Excise Tax

    Arizona expanded the definition of jet fuel subject to the state's 3.05-cent-per-gallon excise tax under legislation signed by Democratic Gov. Katie Hobbs.

  • June 24, 2024

    La. Cuts Severance Tax Rates On Certain Oil, Gas Production

    Louisiana will temporarily reduce its severance tax rates on production from inactive and orphan oil and gas wells under a bill the governor signed.

  • June 21, 2024

    Supreme Court Leaves Lifeline For Billionaire Income Tax

    The U.S. Supreme Court narrowed but did not entirely block the path to billionaire income tax legislation when the majority's opinion declined to weigh constitutional questions about taxing unrealized gains in its decision to uphold a mandatory repatriation levy.

  • June 21, 2024

    Vt. Lawmakers Override Veto Of Short-Term Rental Surcharge

    Vermont legislators overrode the governor's veto of legislation that imposes a 3% surcharge on short-term rentals.

  • June 21, 2024

    Ore. High Court Affirms Tax On Out-Of-State Tobacco Co.

    An out-of-state tobacco company is liable for Oregon's excise tax, the state high court said, agreeing with the Oregon Tax Court that the company's in-state sales activities nullified protections in federal law against triggering state taxation.

  • June 21, 2024

    Texas Justices Say Settlement Doesn't Bar Oncor's Tax Fight

    A settlement agreement doesn't preclude Texas power company Oncor from seeking to correct the value of its electric transmission lines on county appraisal rolls, the state's high court ruled Friday, weighing in on a dispute that divided two lower appeals courts.

  • June 21, 2024

    Ohio House Bill Would Tax Car Condos As Residential Parcels

    Ohio would classify car condominiums as residential property for property tax purposes under a bill introduced in the state House of Representatives.

  • June 21, 2024

    Ex-Chicago Alderman Burke Can't Delay Sentencing

    Former Chicago Alderman Ed Burke can't postpone his Monday sentencing on charges of racketeering, extortion and bribery to await a U.S. Supreme Court ruling on the scope of federal bribery law, an Illinois federal judge ruled Friday, saying that decision will have "little or no impact" on Burke's fate.

  • June 21, 2024

    Kansas Adopts Fewer Tax Brackets, Reduces Bank Tax

    Kansas will go from three to two income tax brackets, reduce the state's bank privilege tax and make other tax changes under a bill signed Friday by Gov. Laura Kelly, who previously had resisted shifting to two brackets.

  • June 21, 2024

    Ex-Mass. Pol Hit With New Charges In COVID Fraud Case

    A former Massachusetts state senator already accused of pandemic-related fraud has been charged alongside his sister with attempting to cover up a scheme to make him eligible for unemployment benefits, the U.S. attorney's office announced Friday.

  • June 21, 2024

    Ohio Board Says Zoning Change Doesn't Cut Properties' Value

    The Ohio Board of Tax Appeals rejected on Friday arguments from an owner of five parcels that changes to their zoning that occurred within a year of when they were purchased warranted reducing the properties' values below their sales prices.

  • June 21, 2024

    Taxation With Representation: Travers Smith, Potamitis Vekris

    In this week's Taxation With Representation, RSK Group Ltd. gets a £500 million ($632 million) investment, Boston Scientific Corp. acquires Silk Road Medical Inc., Masdar takes a part of Terna Energy SA, and Tate & Lyle PLC buys CP Kelco from JM Huber Corp.

  • June 20, 2024

    Trump Calls For Engoron's Recusal In Civil Fraud Case

    Former President Donald Trump and other defendants fighting a $465 million civil fraud judgment called on New York Supreme Court Justice Arthur Engoron to recuse himself Thursday in light of a once-suspended real estate attorney's recent judicial misconduct claims, which have since sparked a judicial investigation.

  • June 20, 2024

    Calif. High Court Strikes Anti-Tax Measure From Nov. Ballot

    A ballot measure that would make it more difficult to raise taxes in California would revise the state constitution and cannot be enacted by citizen initiative, the state's highest court held Thursday in an opinion that ordered the measure struck from the ballot.

  • June 20, 2024

    Nebraska Net Revenue Misses Estimate By $49M

    Nebraska's net general fund receipts for July through May came in $49 million below a budget projection, according to a monthly report by the state Department of Revenue.

  • June 20, 2024

    La. Tax Agency Proposes Expanding Informal Payment Plans

    Louisiana taxpayers with less than $50,000 in taxes due would be able to pay over five years in an informal installment plan, the Louisiana Department of Revenue said in a proposed rule that would increase the current threshold.

Expert Analysis

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

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