State & Local
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May 17, 2024
Ohio School Board Can't Appeal Property Value To Court
An Ohio school board is prohibited from appealing a board of revision's valuation of a property that the school board didn't own to a court of common pleas, a state appeals court ruled.
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May 17, 2024
Mo. Lawmakers OK Fee Carveout For Streaming, Satellite Cos.
Missouri would exempt streaming and satellite TV companies from local franchise fees that cable companies pay under a bill headed to the governor's desk after the state House of Representatives gave its approval Friday.
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May 17, 2024
Missouri Bill To Ban St. Louis Teleworker Tax Fails To Pass
A push by Missouri lawmakers to prevent St. Louis from imposing its earnings tax on remote workers stalled Friday for the fourth consecutive year when the state Senate adjourned for the year without giving the proposal final approval.
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May 17, 2024
Judge Sets Hearing For Delay In Hunter Biden's Tax Trial
A California federal judge agreed Friday to consider Hunter Biden's request to push back his $1.4 million criminal tax trial, setting a hearing to address his claim that the dates interfere with his Delaware gun trial and threaten to prevent him from getting a fair shake.
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May 17, 2024
Md. Urges Court To Nix Google's Digital Ad Tax Challenge
Google's challenge to Maryland's digital ad tax should be summarily thrown out because the federal law cited by the company in its case is itself unconstitutional, whereas the tax is constitutionally sound, Maryland's comptroller told the state's tax court.
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May 17, 2024
Kansas Gov. Vetoes Tax Omnibus, Calls For Special Session
Kansas Democratic Gov. Laura Kelly has vetoed three tax bills, one of which would have restructured the state's income tax brackets and made other tax changes, saying the plan was too costly for the state.
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May 17, 2024
RI General Revenue Through April Exceeds Forecast By $6M
Rhode Island's total general revenue from July through April was $6 million higher than budget estimates, according to a report by the state's Department of Revenue.
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May 17, 2024
Kan. Tax Collection Through April Up $316M From Last Year
Kansas' total tax revenue collected from July through April grew $316 million from the previous fiscal year, according to a monthly report by the state Department of Revenue.
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May 17, 2024
Taxation With Representation: Wachtell Lipton, Freshfields
In this week's Taxation with Representation, Nippon Life acquires Corebridge Financial, Crescent Energy buys SilverBow Resources and Uber purchases Foodpanda.
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May 17, 2024
Virgin Islands Silent 2 Years On $1.1M Tax Refund, Court Told
A man living on the island of St. Thomas claims he requested a tax refund of more than $1.1 million from the U.S. Virgin Islands Bureau of Internal Revenue more than two years ago and still hasn't heard back, according to a complaint in federal court.
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May 16, 2024
Pact's Biz Group Drops W.Va. Streaming Tax Compliance Fight
The Streamlined Sales Tax Governing Board's business group on Thursday dropped its allegations that West Virginia's tax on streaming services threw it out of compliance with the interstate tax simplification compact that the board oversees.
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May 16, 2024
NJ Lets Some School Districts Hike Property Taxes Above Cap
New Jersey will allow school districts that experienced cuts in state school aid to request increases in local property tax levies above previously permitted amounts without voter approval under a bill signed by Gov. Phil Murphy.
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May 16, 2024
Calif. Digital Tax Clears Key Hurdle, Will Go To Full Senate
A bill calling for California to levy its 7.25% state sales and use tax on large online companies with digital advertising revenue above $2.5 billion passed a key Senate committee Thursday and will go to the full state Senate.
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May 16, 2024
Tax Pact Votes Down Nexus Recommendation For Gross Sales
A proposed recommendation from the Streamlined Sales Tax Governing Board for states to use gross sales to measure whether a remote seller crossed a state's economic nexus threshold fell two votes shy of final approval Thursday.
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May 16, 2024
Colo. To Charge Oil, Gas Fees Based On Spot Prices
Colorado will levy new fees on oil and gas producers based on the spot price of a barrel of oil or natural gas under legislation signed into law Thursday by Gov. Jared Polis.
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May 16, 2024
CBRE Biz's Software Liable For NY Sales Tax, Judge Rules
A facilities management business owned by CBRE is liable for New York sales tax on its bundled services, which included sales of prewritten software, an administrative law judge said in a determination released Thursday.
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May 16, 2024
Iowa To Give Tax Break For Gains From Livestock Sales
Iowa taxpayers that make more than half of their income from farming will be able to exclude the capital gains from sales of cattle or horses from income under a bill signed by the governor.
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May 16, 2024
Ohio House Panel OKs Sales Tax Change For Delivery Cos.
Companies that deliver goods in Ohio would be able to obtain a waiver to opt out of being considered a seller in order to avoid double taxation under a bill approved by the state House Ways and Means Committee.
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May 16, 2024
BCLP Sues St. Louis Over City Taxes On Partners' Income
Bryan Cave Leighton Paisner LLP is suing St. Louis, Missouri, after the Midwestern city accused the firm of being delinquent on nearly $275,000 in earnings taxes, contending the municipality unlawfully taxed partners who don't live in the city, according to its court filing.
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May 16, 2024
Okla. Revenue Through April Beat Estimates By $285M
Oklahoma's general revenue collection from July through April exceeded budget forecasts by $285 million, according to a monthly report by the state Office of Management and Enterprise Services.
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May 16, 2024
Miss. Revenue Collection Through April Up $51M
Mississippi revenue collection from July through April was up $51 million from last fiscal year, according to a monthly report by the state Department of Revenue.
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May 16, 2024
Biden Admin Proposes To Loosen Restrictions On Marijuana
President Joe Biden on Thursday announced that his administration has formally recommended relaxing restrictions on marijuana, marking the most significant federal policy shift on cannabis since the drug was criminalized more than 50 years ago.
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May 15, 2024
State Digital Goods Sourcing Proposal Clears Early Hurdle
States could apply the highest, lowest or a blended state and local tax rate inside a five-digit ZIP code area to sales of digital goods when buyers aren't required to provide their full address under a proposal given preliminary approval Wednesday by the Streamlined Sales Tax Governing Board.
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May 15, 2024
Minn. Tax Court OKs Trim To Restaurant Property's Value
A Minnesota restaurant property should have its valuation lowered after the property owner provided a more reliable appraisal report, the state Tax Court ruled.
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May 15, 2024
Md. Tax Court Affirms Denial Of Credit For Townhouses
A Maryland real estate developer was correctly denied a tax credit for townhouses built in Baltimore, as the credit is limited to certain multifamily buildings, the state tax court ruled.
Expert Analysis
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4 Ways To Motivate Junior Attorneys To Bring Their Best
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.
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Former Minn. Chief Justice Instructs On Writing Better Briefs
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.
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Stay Interviews Are Key To Retaining Legal Talent
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.
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Neb. Justices Should Weigh IRC Terms In Dividend Tax Case
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.
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Strange But True, Here And There: SALT In Review
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.
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Judicial Independence Is Imperative This Election Year
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.
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Spartan Arbitration Tactics Against Well-Funded Opponents
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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What Recent Study Shows About AI's Promise For Legal Tasks
Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.
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Gonna Fly Now From California: SALT In Review
From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Business Litigators Have A Source Of Untapped Fulfillment
As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.
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Think Like A Lawyer: Forget Everything You Know About IRAC
The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.
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How New EU Tax And Transfer Pricing Rules May Affect M&A
Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.
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How Firms Can Ensure Associate Gender Parity Lasts
Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.