State & Local

  • July 23, 2021

    NY Remote Worker Tax Rule Unconstitutional, Prof Says

    A tax professor and Connecticut resident has again launched a legal challenge to New York's tax rule allowing it to claim days worked outside the state as days worked in New York for sourcing purposes, he told Law360 on Friday

  • July 23, 2021

    Ohio Panel Again Rejects Bid To Hike Harrah's Track Value

    An Ohio appeals court rejected a school board's bid to raise a Harrah's casino and racetrack's value by $45 million over two tax years, finding the board recycled arguments that were unsuccessful in prior litigation over the property's appraisal.

  • July 23, 2021

    Va. Restaurant Shareholder Not Liable For Unpaid Sales Tax

    A Virginia restaurant shareholder is not liable for the restaurant's unpaid sales and use tax liabilities because he was not a responsible officer under state law, the state tax commissioner said, abating the assessments that had been converted to him.

  • July 23, 2021

    Calif. Panel Says County's Tax Law Didn't Need Supermajority

    A California appeals court ruled that a 1% county sales tax passed by voters was a general tax that needed only simple majority approval for enactment, reversing a lower court's decision invalidating the measure for lacking supermajority approval.

  • July 23, 2021

    Va. Sales Tax Due On Co.'s Return Labels, Tax Agency Says

    An online retailer of clothing and other products owes Virginia sales tax on return labels and fees for putting logos on merchandise, the state tax department said, rejecting the company's assertions that the labels and fees are exempt.

  • July 23, 2021

    Wash. Agency Highlights Impending Property Tax Changes

    Several changes to Washington's property tax administration, including an expansion of an urban area property tax exemption and a new exemption for construction to replace property destroyed by natural disasters, take effect Sunday, the state tax department said.

  • July 23, 2021

    Firm Ruled Entitled To Va. Sales And Use Tax Refund

    The Virginia tax commissioner said that a multilevel marketing firm's dealers could have reasonably believed items were for resale, so the related sales will be removed from an audit and the firm will receive a sales and use tax refund.

  • July 23, 2021

    Mich. Panel Denies Residence Tax Break For Partnership

    A Michigan partnership can't claim a principal residence exemption for a home in which the partnership's general partner lives, the state Court of Appeals ruled, saying state law doesn't extend the property tax relief to partnerships.

  • July 23, 2021

    NYC Official Threatens To Block Tax Collection Over Budget

    The New York City public advocate said in a court filing he will block the city's collection of property taxes unless Mayor Bill de Blasio meets with him to discuss his concerns about the city's budget for fiscal year 2022. 

  • July 23, 2021

    NY Bill Easing Rules For NYC Tax Breaks Sent To Gov.

    A New York state bill that would ease deadline rules for certain projects aiming to qualify for New York City property tax breaks was delivered to Gov. Andrew Cuomo's desk for consideration.

  • July 23, 2021

    Va. Commissioner Finds Company Subject To State Bank Tax

    The Virginia tax commissioner determined that a federally chartered stock savings bank that does business in the state is considered a bank subject to the state's bank franchise tax.

  • July 23, 2021

    Va. Corp. Group Subject To Bank Tax For Nontraditional Biz

    A group of affiliated companies is subject to Virginia's bank franchise tax because it is engaged in business in the state, even if that business is not traditional banking business, the state tax commissioner said.

  • July 23, 2021

    Streamlined Tax Workgroup Eyes Uniform Pot Definitions

    A Streamlined Sales Tax Governing Board workgroup intends to explore whether it can develop uniform definitions for marijuana and marijuana products as part of the interstate compact's agreement, a chair of the board's advisory panel said Friday.

  • July 23, 2021

    Biden's Tax Plans Complicate Opportunity Zone Investing

    President Joe Biden's proposals to increase taxes on long-term capital gains add an extra layer of complexity to opportunity zone investments because investors may not know the long-term tax consequences of their financial decisions.

  • July 23, 2021

    Ark. Co. Can't Challenge 8 Years Of Corp. Income Taxes

    An Arkansas company cannot challenge corporate income taxes for an eight-year period because the challenge was either too late or too early, an administrative law judge ruled, dismissing the challenge.

  • July 23, 2021

    Ark. Judge Rejects Corp. Tax Challenge As Untimely, Unripe

    An Arkansas company cannot challenge corporate income taxes for an eight-year period because the challenge was either too late or too early, an administrative law judge ruled, dismissing the challenge.

  • July 23, 2021

    Biz Inputs In Ky. And Moviemaking In Calif.: SALT In Review

    From a Kentucky court's ruling on business inputs to film incentives in California, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • July 22, 2021

    19 States, Biz Group Back Mo.'s Tax Cut Limit Suit In 8th Circ.

    A business advocacy organization and 19 states implored the Eighth Circuit on Thursday to reverse a judge's finding that Missouri lacked standing to challenge a federal law barring states from using coronavirus pandemic aid to offset net tax revenue reductions.

  • July 22, 2021

    Ariz.'s Challenge Against Fed. Tax Mandate Tossed By Judge

    A federal judge Thursday threw out Arizona's request to drop the so-called tax mandate from the most recent coronavirus pandemic aid package, finding the state didn't demonstrate that the provision was ambiguous or that the state has been harmed.

  • July 22, 2021

    Duke Energy Accuses SC Of Overreach In $20M Tax Credit Row

    Duke Energy again urged a South Carolina appeals court to find the state Department of Revenue violated the company's due process rights by changing a longstanding application of a tax credit cap and disallowing nearly $20 million in credits claimed.

  • July 22, 2021

    Ill. Emergency Rules Require Food Deliverers To Collect Tax

    Certain food delivery services that are considered marketplace facilitators must collect a Chicago soft drink tax and metropolitan authority's retailer tax under emergency rules promulgated by the Illinois Department of Revenue.

  • July 22, 2021

    McDermott Adds Tax Partners From Baker McKenzie, DLA Piper

    McDermott Will & Emery LLP has added partners from Baker McKenzie and DLA Piper to its Boston and Chicago offices to advise clients on international tax matters, the firm announced Thursday.

  • July 22, 2021

    GlobalFoundries Denied $220M NY Tax Credit Refund

    Semiconductor maker GlobalFoundries was properly denied nearly $220 million in state tax credits because qualifying for two different tax break categories didn't entitle it to a 100% refund, New York's Division of Tax Appeals said in a decision released Thursday.

  • July 22, 2021

    Disney World Property Values Cut By $428M In Fla. Settlement

    The assessed values of 15 Walt Disney World properties will be reduced by a total of $428 million for a five-year period after the entertainment giant settled a dispute with a Florida county property appraiser.

  • July 22, 2021

    Calif. Creates Film Tax Credits, Diversity Reporting Rules

    California will establish a new credit for productions filmed at certified studio construction projects, expand the state's existing film tax credit program and require credit recipients to report on diversity information under a bill signed into law.

Featured Stories

  • Biz Inputs In Ky. And Moviemaking In Calif.: SALT In Review

    David Brunori

    From a Kentucky court's ruling on business inputs to film incentives in California, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Biden's Tax Plans Complicate Opportunity Zone Investing

    Amy Lee Rosen

    President Joe Biden's proposals to increase taxes on long-term capital gains add an extra layer of complexity to opportunity zone investments because investors may not know the long-term tax consequences of their financial decisions.

  • Pot Legalization Bill Empowers US Agencies In New Ways

    No Photo Available

    Under a historic bill to federally legalize marijuana, the U.S. Food and Drug Administration and units of the U.S. Treasury would assume powerful roles in setting policy around the drug, while other agencies would gain new abilities to dole out grants and conduct research.

Expert Analysis

  • How Western States Help The Wealthy Avoid Taxes, Creditors

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    The race by certain states in the western U.S. to legalize shell companies, private trusts and other mechanisms allowing wealthy individuals to avoid taxes and creditors underlies the U.S.' status as a secrecy haven of choice, says Daniel Pascucci at Mintz.

  • Texas Tax Talk: Planning For Property Tax Break's Sunset

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    With the Texas Economic Development Act and its property tax benefits expiring on Dec. 31, 2022, developers considering a large project in the state should analyze the program's advantages and requirements and be prepared to apply well in advance of the sunset date, say attorneys at Baker Botts.

  • The Changing Pennsylvania Tax Landscape For Remote Work

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    Businesses with employees in Pennsylvania should be prepared to adapt to a post-COVID-19 world now that temporary guidance regarding remote work has expired and pre-pandemic rules regarding employment tax withholding and nexus have been applied, say Wendi Kotzen and Christopher Jones at Ballard Spahr.

  • Justices Open The Door Wider For Donor Info Law Challenges

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    The U.S. Supreme Court’s recent decision in Americans for Prosperity Foundation v. Bonta, striking down California's requirement that charities disclose the identity of major donors, will make similar state and federal statutes more vulnerable to constitutional challenge, says Lloyd Mayer at Notre Dame Law School.

  • Justices Should Find California Donor Law Unconstitutional

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    The U.S. Supreme Court's decision in Americans for Prosperity Foundation v. Bonta should strike down a California law requiring charities to disclose their donors because the state’s interest in this information is not sufficiently compelling to overcome constitutional rights to free speech and peaceful assembly, says James Skyles at Skyles Law Group and M2M Legal.

  • NY Consumer Data And Digital Ad Tax Bills Face Big Hurdles

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    Two recently proposed New York bills — one imposing a tax on the collection of consumer data and another taxing digital advertising services — have many administrative and constitutional issues to resolve before they can be considered practical and passed into law, say attorneys at Bilzin Sumberg.

  • NY Solar Project Order Creates Uncertainty For Developers

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    A recent New York Public Service Commission order ending the requirement for separate deeds for tariff-supported solar projects is a major departure from the commission's prior orders, and raises new compliance and permitting questions for developers, say Kimberly Nason and Kaitlin Vigars at Phillips Lytle.

  • Pa. Tax Talk: Takeaways From 2 Commonwealth Court Rulings

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    A Pennsylvania appellate court's recent decision in Good Shepherd Rehabilitation v. Allentown sets a positive precedent for other nonprofits subject to Allentown's aggressive tax position, and its recent decision in Mandler v. Commonwealth offers a reminder that some taxes, including payroll withholding taxes, are never dischargeable in bankruptcy, says Jennifer Karpchuk at Chamberlain Hrdlicka.

  • Ohio Tax Talk: One Company's Trash Is Another's Exemption

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    The Ohio Supreme Court's recent decision in NAT Transportation v. McClain, allowing a trash hauling company to apply a transportation-for-hire tax exemption by finding that waste can constitute personal property of the disposer, provides taxpayers with a road map for claiming the exemption, say Christopher Tassone and Edward Rivin at Frost Brown.

  • 1st Amendment Questions After Maryland Billboard Tax Ruling

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    The Maryland high court's recent decision in Clear Channel v. Department of Finance of Baltimore, upholding a local excise tax on billboards against a First Amendment challenge, leaves open the possibility that state and local taxes on advertising businesses are unlikely to burden speech and are subject only to rational basis review, say attorneys at Pillsbury.

  • Texas Tax Talk: Sales Tax Sourcing And Court Access Issues

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    Texas taxpayers should focus on two consequential tax policy developments from this legislative session: the insufficient response to the Texas Comptroller of Public Accounts' controversial local sales tax sourcing regulation, and how changes to administrative appeal procedures may affect access to courts, say attorneys at Baker Botts.

  • Kentucky Tax Talk: Biz Expansion, COVID Relief Take Spotlight

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    In a rare off-year legislative session, the Kentucky General Assembly prioritized several tax initiatives to provide immediate assistance to struggling businesses and expand new industries, such as cryptocurrency mining, in a post-pandemic world, say attorneys at Frost Brown.

  • La. Tax Talk: Legislature Takes On Tax Reform

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    Louisiana taxpayers may see some needed tax improvements if the Legislature enacts major proposed reforms, like the long-overdue centralization of state and local sales and use tax collection, elimination of the antiquated corporation franchise tax, and reduction of income tax rates, say attorneys at Kean Miller.