State & Local
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June 27, 2024
AG Says Trump Recusal Bid Relies On 'Distortion Of Facts'
New York's attorney general says Donald Trump is relying on a "distortion of facts" in seeking to oust the judge who ordered the former president to pay $465 million in penalties in his civil fraud case.
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June 27, 2024
Conn. Lawmakers OK Tax Changes For Cars, Insurance Biz
A Connecticut proposal to retool the state's motor vehicle tax regime in a bid to head off a potential tax increase, as well as change assessments on insurance companies, was passed by the state House on Thursday and next goes to the governor.
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June 27, 2024
Mich. Lawmakers OK Flexibilty For Remote Tribunal Hearings
The Michigan Tax Tribunal would be allowed to hold remote hearings for residential property and small-claims matters at one party's request under a bill passed Thursday by the state Legislature.
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June 27, 2024
Mich. Senate OKs Fix For Potential Double Tax On Deliveries
Michigan would allow certain marketplace facilitators of deliveries to deduct sales tax that they paid to sellers to avoid potential double-taxation issues under a bill approved by the state Senate.
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June 27, 2024
Ex-Skadden Tax Head And M&A Pro Joins Freshfields In NY
Freshfields Bruckhaus Deringer LLP has added the former head of the tax practice at Skadden Arps Slate Meagher & Flom LLP as a partner this week, who brings to the role experience in deals like 21st Century Fox's $71 billion acquisition by Disney and the merger of T-Mobile and Sprint.
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June 27, 2024
Fla. County Owes Tax To Other County, Fla. Justices Rule
The Florida Supreme Court ruled Thursday that counties are not immune from being taxed on properties they own in other counties, affirming a decision that said Pinellas County cannot claim sovereign immunity to duck taxes on property it owns in neighboring Pasco County.
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June 27, 2024
Ind. Tax Doesn't Apply To Practice's Supplement Purchases
An Indiana medical practice should be refunded sales tax paid on purchases of dietary supplements because the practice was able to prove the purchases were made for resale, the state Department of Revenue ruled.
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June 27, 2024
Ind. Biz Wrongly Taxed For Sales To Leasing Co., Dept. Says
An Indiana furniture retailer was wrongly assessed additional tax for sales it made to a leasing company, the state Department of Revenue said in a letter of finding.
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June 26, 2024
Conn. Senate OKs Changes To Tax On Cars, Insurance Cos.
Connecticut would change how it values and taxes motor vehicles, exempt some businesses from interest on certain tax underpayments and change the calculation of assessments on insurance companies under emergency-certified omnibus legislation the state Senate passed Wednesday at the start of a special session.
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June 26, 2024
Repatriation Tax Ruling May Sway State Wealth Tax Debates
The U.S. Supreme Court's upholding of the federal repatriation tax could indirectly affect state tax policy discussions, including by influencing consideration of wealth taxes and encouraging states to keep potential due process issues in mind when enacting tax legislation.
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June 26, 2024
Fiserv Co. Challenges Fla. Tax Sourcing Rules
Fiserv entity Checkfree asked a Florida state court to throw out a $4 million corporate income tax assessment, arguing that revenue from its payment facilitation services should be sourced out-of-state where the services are performed.
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June 26, 2024
5th Circ. Affirms Block On ARPA Tax Rule For Texas, La., Miss.
A Texas federal judge properly ruled that the federal government could not enforce a provision in the American Rescue Plan Act that prohibits states from using pandemic aid to offset tax cuts, the Fifth Circuit said.
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June 26, 2024
Maine's Revenue Through May Lags Estimates By $50M
Maine's revenue collection from July through May missed budget estimates by roughly $50 million, according to the state Department of Administrative and Financial Services.
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June 26, 2024
Wis. Revenues Through May Outpace Last Year By $232M
Wisconsin general revenue collection from July through May was $232 million higher than the same period last fiscal year, according to the state Department of Revenue.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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A Ministry Of Silly Ideas: SALT In Review
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.
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What Ariz. Ruling Means For Taxation Of Digital Services
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.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
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.
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Tips For Litigating Against Pro Se Parties In Complex Disputes
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.
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Pro Bono Work Is Powerful Self-Help For Attorneys
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.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
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.
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Permanence And Other Elusive Notions: SALT In Review
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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Newman Suspension Shows Need For Judicial Reform
The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.
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How And Why Your Firm Should Implement Fixed-Fee Billing
Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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How Law Firms Can Use Account-Based Marketing Strategies
Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.
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Strategic Succession Planning At Law Firms Is Crucial
Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.
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Potential Calamities, Greatly Exaggerated: SALT In Review
From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Maximizing Law Firm Profitability In Uncertain Times
As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.