State & Local

  • March 18, 2024

    Amazon Loses Rehearing Bid In $12.5M SC Sales Tax Dispute

    Amazon does not merit a rehearing of a South Carolina appeals court panel ruling that the online retail giant owes the state $12.5 million in sales tax for marketplace sales made before the landmark Wayfair decision, the panel said Monday.

  • March 18, 2024

    NY Gov. Audits Pot Regulator After Troubled Rollout

    New York Gov. Kathy Hochul on Monday announced an audit of the Empire State's embattled cannabis regulator to address the rocky implementation of the adult-use marijuana market, which has been plagued by delays, litigation and an explosion of unlicensed sellers.

  • March 18, 2024

    NJ Assembly OKs Easing Biz Tax Credit Rules

    New Jersey would permanently relax the on-site employee location requirements for businesses claiming certain tax credits or grants as part of a bill passed Monday by the state Assembly.

  • March 18, 2024

    La. Tax Board Says Grainger Must Give Info On Other Protests

    Industrial manufacturing and services company W.W. Grainger must provide documents relating to administrative protests in other states as it disputes its Louisiana corporate tax liability, the state Board of Tax Appeals ruled.

  • March 18, 2024

    Ariz. Rebates Trigger Federal Tax, IRS Tells Court

    Arizona's one-time 2023 payments to taxpayers are subject to federal taxation because they do not qualify for exclusions for general welfare or disaster relief payments, the Internal Revenue Service told a federal court.

  • March 18, 2024

    DirecTV Freed From Local Louisiana Tax On Video Sales

    Louisiana state law bars a host of local governments from assessing sales taxes on DirecTV's sales of video-on-demand and pay-per-view content to subscribers, the state Board of Tax Appeals ruled, saying the transactions qualified as tax-exempt services.

  • March 18, 2024

    La. Board Says T-Mobile Unit Can Seek Refund For Affiliate

    A T-Mobile entity can pursue a $2.1 million sales tax refund claim in Louisiana on behalf of an affiliate because an agency relationship exists between the two, the state Board of Tax Appeals ruled.

  • March 18, 2024

    NJ Tax Collection Through Feb. Down $396M From Last Year

    New Jersey's revenue collections from July through February declined by $396 million, or 1.5%, from the same period in the last fiscal year, the state Department of the Treasury said Monday in a monthly report.

  • March 18, 2024

    Ore. Tax Court Rejects Valuation Corrections By County

    The Oregon Tax Court agreed with a residential property owner that a county assessor's corrections of a valuation due to errors were not valid, restoring the valuation to the property's real market value before the corrections.

  • March 18, 2024

    La. Nursing Home Meals Are Tax-Exempt, Board Says

    Adult care facilities in Louisiana can obtain refunds of local sales taxes on food provided to residents because the meals are considered sales for resale and are exempt, the state Board of Tax Appeals ruled.

  • March 18, 2024

    NY Tax Collections Through Feb. Down $8.1B, Tax Dept. Says

    New York tax collections from July through February were $8.1 billion lower than in the last fiscal year, according to figures released by the state Department of Taxation and Finance.

  • March 18, 2024

    Ohio Fracking Co. Calls Penalties An Abuse Of Discretion

    A fracking company that mostly prevailed in a sales and use tax dispute before the Ohio Supreme Court has asked the state's Board of Tax Appeals to eliminate penalties on the remaining assessments for vehicles the high court determined were subject to tax.

  • March 18, 2024

    Md. Senate OKs Letting Only Owners Appeal Tax Values

    Maryland would allow property tax assessment appeals only by the owners of the properties in question under emergency retroactive legislation approved by the state Senate.

  • March 18, 2024

    NYC Corporate Tax Nexus Threshold Rises Due To Inflation

    New York City's corporate tax nexus threshold increased to $1.128 million as of Jan. 1, 2024, due to a formula in the law that adjusts it for inflation, according to the city's Department of Finance.

  • March 18, 2024

    Mass. Condo Owners Didn't Prove Property Was Overvalued

    Two Massachusetts property owners failed to prove their condominium was overvalued in the 2022 tax year because they didn't account for differences in the comparable properties they offered, the state tax board said in a decision released Monday.

  • March 15, 2024

    Colo. Judge Iffy On State's Logic For Netflix Sales Tax

    A Colorado state judge Friday seemed skeptical of the state's arguments for why a Netflix subscription should be subject to sales tax, commenting that she has no illusions of owning "Bridgerton" when streaming the show online.

  • March 15, 2024

    Neb. Justices Find Co. Officer On Hook For Unpaid Use Tax

    The president of a now-defunct company is liable to pay an additional use tax assessment because he was responsible for the business' financial management, the Nebraska Supreme Court ruled Friday.

  • March 15, 2024

    Colo. OKs Local-Option Property Tax Credits

    Local governments in Colorado will be authorized to grant property tax incentives to encourage improvement in areas of local concern under legislation signed into law Friday by Democratic Gov. Jared Polis.

  • March 15, 2024

    Mich. Bills Would Exempt Catering For Nonprofit Fundraisers

    Michigan would exempt catered fundraiser meals for nonprofits from state sales and use tax under bills introduced in the state House of Representatives.

  • March 15, 2024

    Okla. Senate Passes Gov. Contractor Sales Tax Exemption

    Oklahoma would exempt sales of personal property to contractors working on behalf of government entities from sales tax as part of a bill passed by the Senate.

  • March 15, 2024

    Md. Energy Storage Credit Extension Passed By Senate

    Maryland would extend for two years a tax credit for the installation of residential or commercial energy storage systems under legislation passed by the state Senate.

  • March 15, 2024

    The Tax Angle: House GOP Plots TCJA Renewal Strategy

    House Republicans left Washington this week for their annual two-day legislative issues conference, hoping to expand their control of the chamber in the upcoming November elections and planning their strategy for renewal of their historic 2017 tax overhaul law.

  • March 15, 2024

    Trump's NY Trial Delayed After Late Document Dump

    A New York judge on Friday postponed for at least several weeks the Manhattan district attorney's hush money trial against Donald Trump, citing a last-minute deluge of discovery from federal prosecutors.

  • March 15, 2024

    Fla. Says Lower Court Properly Dismissed Fiserv's Tax Suit

    Florida's tax department did not waive the jurisdictional requirements for a court challenge by subsidiaries of online payment company Fiserv in a sourcing dispute, the department argued Friday as it urged an appeals court to uphold a dismissal of the case.

  • March 15, 2024

    Md. Senate OKs Early Payout On Revitalization Tax Credit

    Recipients of a Maryland tax credit for certain revitalization projects could claim the full credit at once in some cases instead of over a five-year period, under legislation approved by the state Senate.

Featured Stories

  • The Tax Angle: House GOP Plots TCJA Renewal Strategy

    Stephen K. Cooper

    House Republicans left Washington this week for their annual two-day legislative issues conference, hoping to expand their control of the chamber in the upcoming November elections and planning their strategy for renewal of their historic 2017 tax overhaul law.

  • Direct Hit On Tax Regs Unlikely If Justices Ditch Chevron

    Kat Lucero

    A decision from the U.S. Supreme Court later this year on two cases challenging the so-called Chevron doctrine, which gives federal agencies wide latitude to interpret ambiguous laws, isn't likely to immediately affect tax regulations.

  • Trump Hush Money 'Half Mary': Blame The Lawyers, Sort Of

    No Photo Available

    Donald Trump's informal advice-of-counsel defense in the criminal hush money case in New York is a potentially risky, long-shot attempt at "having it both ways" by blaming his lawyers without having to testify or divulge details of their relationship, experts say.

Expert Analysis

  • What Recent Study Shows About AI's Promise For Legal Tasks

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    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.

  • Gonna Fly Now From California: SALT In Review

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    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.

  • Business Litigators Have A Source Of Untapped Fulfillment

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    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.

  • Think Like A Lawyer: Forget Everything You Know About IRAC

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    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.

  • How New EU Tax And Transfer Pricing Rules May Affect M&A

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    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.

  • How Firms Can Ensure Associate Gender Parity Lasts

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    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.

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

  • 7 Common Myths About Lateral Partner Moves

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    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.