State & Local

  • August 13, 2024

    Treasury's Loss Rules Take Broad Approach To Min. Tax Deal

    The U.S. Treasury Department recently dashed the hopes of multinational corporations seeking regulations that would have carved out an international minimum tax agreement from interacting with long-standing domestic rules aimed at preventing companies from using the same economic loss twice.

  • August 13, 2024

    IRS Delays Tax Deadlines In Vermont After Hurricane Debby

    Taxpayers in Vermont will be given until Feb. 3 to file individual and business tax returns and make payments after the state was hit by Hurricane Debby, the Internal Revenue Service said Tuesday.

  • August 13, 2024

    Shipping Co.'s Cleaning Services Taxable, Wash. Court Affirms

    A Washington state court properly denied a shipping company's request for a refund of sales tax paid on cleaning services for its shipping containers because the containers weren't integral to the ships' use, a state appellate court affirmed.

  • August 13, 2024

    Anheuser-Busch Fights Mo. Tax On Items Sent Out Of State

    Anheuser-Busch is seeking a refund of about $262,000 in Missouri sales and use taxes it says it paid on a variety of exempt transactions, including taxes paid on iPhones that were ultimately shipped to out-of-state employees and computer items used in the beer manufacturing process.

  • August 12, 2024

    UN Eyes Two Early Changes For Tax Pact In Latest Draft

    Diplomats would draft two legally binding protocols under the United Nations framework convention on international tax cooperation while creating the convention itself under the latest draft guidance for negotiators after they select from a shortlist of possible topics, including the digital economy and wealth taxation.

  • August 12, 2024

    Past Tax Ideas Offer Insight Into A Harris-Walz Presidency

    An analysis of tax proposals previously put forth by Vice President Kamala Harris and Minnesota Gov. Tim Walz, the Democrats' presumptive nominees for president and vice president, indicates they could pursue a tax agenda geared toward providing tax relief to middle- and lower-income Americans.

  • August 12, 2024

    Ill. Allows Discretion On Investment Tax Credit Repayment

    Illinois businesses that failed to meet the mandatory employment threshold for the angel investment tax credit may be granted discretion when it comes to the repayment of the credit amounts, under a bill signed by Democratic Gov. J.B. Pritzker. 

  • August 12, 2024

    IRS Extends Tax Deadlines For Minn. Storm Victims

    Minnesota taxpayers affected by severe storms and flooding have until February to file tax returns and make payments, the Internal Revenue Service said Monday.

  • August 12, 2024

    Miss. Urges State Justices To Uphold Tax On Freight Charges

    The Mississippi Supreme Court should find that the state's use tax laws clearly subject freight charges to tax, the state Department of Revenue argued in seeking to overturn a lower court decision that negated a tax assessment on third-party charges a pipeline company paid.

  • August 12, 2024

    Ill. Will Analyze State, County Property Tax Systems

    Illinois will conduct a study of the state's property tax system along with a review of Cook County's classification system under a bill signed by Democratic Gov. J.B. Pritzker.

  • August 12, 2024

    Mo. Goodwill Qualifies For Charitable Property Tax Exemption

    A Missouri Goodwill employing those with "barriers to employment" qualifies for a charitable purpose exemption, making it exempt from property tax, the state tax commission ruled. 

  • August 12, 2024

    Mich. Yacht Club's Seawalls Subject To Tax, Tribunal Says

    A Michigan yacht club's seawalls are not exempt from property tax because the seawall's primary purpose is not for erosion control, the state Tax Tribunal said.

  • August 12, 2024

    Ind. Tax Board Reverses Valuation Of Rental Property

    An Indiana tax board must reconsider the use of a single-family property that is rented out by its corporate owner, since the local assessor valued the home like an owner-occupied residence, the state's tax court said.

  • August 12, 2024

    Mo. Commission Says Lowe's Can't Value Stores As Vacant

    The Missouri State Tax Commission rejected arguments from Lowe's to reduce the value of three properties by a combined $11.7 million, disagreeing with the home improvement giant's arguments that the properties should be valued as though they were vacant.

  • August 09, 2024

    The Long Road To Legalizing Pot In Florida And South Dakota

    Voters in Florida and South Dakota will have the opportunity this Election Day to legalize recreational marijuana for adults 21 and over, and while the two efforts vary in their particulars, they both follow years of work by legalizers to craft a proposal that could gain court approval.

  • August 09, 2024

    3 Ways AI Tools Are Starting To Affect SALT Practices

    The rise of artificial intelligence platforms is beginning to pose questions about how states may seek to tax their usage and how tax practitioners can harness generative AI's capabilities to streamline their work while being mindful of ethical obligations. Here, Law360 spotlights three areas where AI is starting to affect the state and local tax field.

  • August 09, 2024

    Mo. Owes $1.5M Tax Refund To AT&T Entity, Co. Says

    AT&T should be granted a $1.53 million refund of erroneously paid Missouri sales tax on exempt goods and services, the company told the state Administrative Hearing Commission.

  • August 09, 2024

    Ind. Orthodontist Wrongly Taxed On Retainer Purchases

    An Indiana-based orthodontist office was wrongly assessed sales tax on purchases of retainers because they qualify for a resale exemption, the state Department of Revenue said.

  • August 09, 2024

    Ind. Garden Supply Co. Wrongly Taxed On Out-Of-State Sales

    An Indiana-based business that sells flowers and garden supplies to customers in other states was wrongly assessed sales tax on transactions through its website, the state Department of Revenue said.

  • August 09, 2024

    IRS Direct File To Be Offered In Connecticut Next Year

    The Internal Revenue Service's free electronic tax filing program known as Direct File will be available in Connecticut for the 2025 tax filing season, the agency and the U.S. Department of the Treasury announced Friday.

  • August 09, 2024

    Ind. Couple Wrongly Taxed On Ky. Income, Dept. Says

    An Indiana couple were wrongly assessed individual income tax on money earned in Kentucky, the Indiana Department of Revenue said.

  • August 09, 2024

    Mich. Court Says Tax Cap Voided By Law Firm's New Roof

    A new roof installed on the office of a Michigan law firm was an addition to the property, allowing its taxable value to increase beyond a statutory cap, the state Court of Appeals ruled, upholding a state tax tribunal finding.

  • August 09, 2024

    What Books Tax Pros Recommend For This Summer

    As practitioners monitor the tax implications of the U.S. presidential election as well as what might come out of the next European Commission, they may want to take a break with a good book. Here, Law360 takes a look at tax specialists' summer reading recommendations.

  • August 09, 2024

    Taxation With Representation: Latham, Freshfields, Wachtell

    In this week's Taxation With Representation, Quantum Capital Group agrees to a roughly $3 billion deal for Cogentrix Energy, Apax Partners LLP is acquiring Thoughtworks for roughly $1.75 billion, and Mallinckrodt inks a $925 million deal for Therakos.

  • August 08, 2024

    Meta Tells Court Md. Digital Ad Tax Unlawfully Discriminates

    Maryland's tax on digital advertising unlawfully discriminates against electronic commerce and violates the commerce clause and the First Amendment of the U.S. Constitution, Meta told the Maryland Tax Court during oral arguments Thursday in one of several related cases pending before the court.

Expert Analysis

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    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.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    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.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    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.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    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.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    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.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    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.

  • Permanence And Other Elusive Notions: SALT In Review

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    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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