State & Local

  • September 23, 2024

    Minn. Court Won't Slash Home's $189K Tax Valuation

    A Minnesota homeowner's attempt to cut the tax valuation of his home by nearly one-third was rejected by the state tax court, which said his use of comparable sales fell short of the evidence needed to overturn the assessment.

  • September 23, 2024

    SC General Fund Revenue Up $184M From Last Year

    South Carolina's general fund revenue from July through August beat last year's total for that period by $184 million, according to the state Board of Economic Advisors.

  • September 23, 2024

    Squire Patton Tax Ace Joins Winston & Strawn In Dallas

    Winston & Strawn LLP announced Monday it has expanded its tax offerings with the addition of an experienced attorney from Squire Patton Boggs LLP in Texas.

  • September 23, 2024

    Walmart Accused Of Wrongly Taxing Delivery Fees In Fla.

    Walmart unlawfully collects sales tax on delivery fees in Florida, a customer claimed in a proposed class action removed to federal court, saying the tax cannot apply if customers may choose to pick up the order themselves.

  • September 23, 2024

    ND General Revenues Up $350M Over Budget Forecast

    North Dakota's general revenue collection from July 2023 through August 2024 came in $350 million over estimates, according to the state's Legislative Council.

  • September 23, 2024

    RI General Revenue Collection Beats Estimates By $49M

    Rhode Island's total general revenue exceeded budget estimates by $49 million for July through August, according to the state Department of Revenue.

  • September 23, 2024

    Ala. Biz Tax Refund Denied For Lack Of Family Entity Election

    An Alabama taxpayer was properly assessed business privilege tax in 2021 after failing to file the correct form to be considered a family limited liability entity, the state Tax Tribunal ruled.

  • September 20, 2024

    NY Sales Tax Applies To Use Of Portal Software, Dept. Says

    New York state and local sales taxes apply to charges for the use of a web portal host's software by customers and applicants, the state tax department said, finding the charges constitute the sale of prewritten software.

  • September 20, 2024

    NJ Explains Sales Tax Reduction Phaseout For EVs

    New Jersey will subject zero-emission vehicles to a reduced sales tax starting Oct. 1, before increasing the levy in 2025, the state Division of Taxation said as part of an FAQ page released Friday that specified other tax changes.

  • September 20, 2024

    NJ Resident Owes NY Tax For Remote Work During COVID

    A vice president of an investment fund with a New York office owes income tax to that state for days he worked from home in New Jersey during the COVID-19 pandemic in 2020, a New York administrative law judge determined.

  • September 20, 2024

    NY Tax Dept. Says Biz's Data Services Subject To Sales Tax

    A mobile and web analytics company in New York must collect and remit state and local sales tax for its services, according to the state Department of Taxation and Finance.

  • September 20, 2024

    NY Auctioneer Can't Lower Tax Bill After Price Drop

    An auction house can't exclude payment reductions that are granted to a successful irrevocable bidder from its receipts subject to sales tax, the New York state taxation department said.

  • September 20, 2024

    IRS Special Trial Attorney Joins Hochman Salkin In California

    When Hochman Salkin Toscher Perez PC's newest principal, Sebastian Voth, was studying at Emory University School of Law, a former chief counsel for the Internal Revenue Service told students that the IRS was a great place to start their careers. After 15 years as an IRS attorney, Voth found that the agency was also a great place to work, he told Law360 Pulse in an interview Friday.

  • September 20, 2024

    La. Tax Agency Expands Informal Payment Plans

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

  • September 20, 2024

    Nev. Tax Agency Allows Penalty Waivers Due To Agent Errors

    The Nevada Department of Taxation can decide to waive penalties and interest for late payments from a taxpayer if the payment was late because of an error made by a taxpayer's agent, the state tax commission said in an updated regulation.

  • September 20, 2024

    NY Biz Out-Of-State Email Services Not Taxable, Dept. Says

    A New York business that subscribes to an out-of-state email hosting service doesn't need to pay sales tax, the state tax department said, as taxing such services isn't allowed under the federal Internet Tax Freedom Act.

  • September 20, 2024

    NY Curtain Walls Subject To Sales Tax, Dept. Says

    Tax is owed on the sales of curtain walls to a contractor for installation in New York buildings regardless of whether the installations constituted capital improvements to the properties, the state tax department said in an advisory opinion.

  • September 20, 2024

    NY Tobacco And Vapor Taxes Apply To Man's Product Sales

    A New Yorker owes the tobacco excise tax and a 20% supplemental tax on vapor products on his sales of product that are similar to electronic cigarettes, the state Department of Taxation and Finance said.

  • September 20, 2024

    Miss. Revenue Through Aug. Up $3M From Last Year

    Mississippi's revenue collection from July through August exceeded last year's total for that period by $3 million, according to the state Department of Revenue.

  • September 20, 2024

    Mass. Offering Tax Amnesty In November, December

    Massachusetts will grant amnesty in November and December to certain delinquent taxpayers under a program authorized by the Legislature, the state Department of Revenue said.

  • September 20, 2024

    Ill. Revenue Through Aug. Tops Forecast By $245M

    Illinois revenue for the first two months of the 2025 fiscal year totaled $245 million more than estimated, according to the Office of Management of Budget.

  • September 20, 2024

    Taxation With Representation: Gibson Dunn, Holland & Knight

    In this week's Taxation With Representation, CACI International buys Azure Summit Technology, Hotel Engine lands a valuation led by Permira, and Knowles Corp. sells its microphone business to Syntiant Corp.

  • September 20, 2024

    NY Food Waste Removal Taxable, Department Says

    Food waste removal from grocery stores, restaurants and other locations is taxable for a New York contractor because the waste has no value, so the service does not qualify as tax-exempt transportation, the state tax department said.

  • September 20, 2024

    Ore. Couple Denied Tax Deduction For Below-Market Rentals

    An Oregon couple were correctly denied income tax deductions for expenses related to rental properties, the state tax court said, because they did not charge the renters market rates, disqualifying the rentals as income-producing properties.

  • September 20, 2024

    NY Sales Tax Doesn't Apply To Woman's Travel Business

    A New York woman who runs a travel business does not need to collect sales tax on the fees she charges for her planning and concierge services, the state Department of Taxation and Finance said. 

Expert Analysis

  • 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.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

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