State & Local

  • November 08, 2021

    La. Court Revives Steel Co.'s Bid For Local Sales Tax Refund

    A Louisiana steel company that was procedurally barred from seeking a local sales tax refund stemming from an overpayment to a contractor for faulty work should be allowed to appeal, a state appeals court ruled.

  • November 08, 2021

    Minn. Sets Hearing On Sales And Use Tax Collection Changes

    The Minnesota Department of Revenue scheduled a hearing on proposed rules changes that would update terminology and processes for sales and use tax collections and record-keeping.

  • November 08, 2021

    Varying Local Sales Tax Rules May Violate Wayfair, Atty Says

    States such as Colorado and Louisiana that have home-rule localities may be on questionable legal ground in applying local taxes to online sales because of their decentralized tax administration and varying tax bases, a tax practitioner said Monday.

  • November 07, 2021

    House Sends Infrastructure Bill To Biden, $1.75T Budget Stalls

    The House cleared a bipartisan $1.2 trillion infrastructure bill, which includes a controversial increase in IRS oversight of cryptocurrency trading, but left the fate of President Joe Biden's $1.75 trillion domestic spending legislation largely unsettled.

  • November 05, 2021

    Cannabis Bill Roundup: Okla. Eyes Taxing Medical Pot Harvest

    An Oklahoma state senator submitted a bill for the state's next legislative session to remove the sales tax exemption for the cultivation of medical marijuana, while U.S. Senate Democrats proposed adding their cannabis policy items to a must-pass defense bill. Here are the major legislative developments in cannabis reform from the last week. 

  • November 05, 2021

    As Local Taxes Proliferate, So Too Do Court Challenges

    Just as state taxation was the new frontier in the mid-20th century, local taxation has garnered increasing attention as political subdivisions seek new and creative ways to assert their authority in the pursuit of revenue.

  • November 05, 2021

    Customer Says Uber Eats Overcharges On Sales Tax

    Uber Eats users are paying inflated prices because of how the food delivery service calculates sales taxes with its promotions, according to a proposed class action filed Friday in New York federal court.

  • November 05, 2021

    Wash. Voters Want New Capital Gains Tax Repealed

    Washington voters appear to have expressed disapproval of a new 7% capital gains tax and two other new taxes the state enacted this year, calling in nonbinding referendums for the tax hikes to be repealed.

  • November 05, 2021

    Mich. Makes Premium Cigar Tax Cap Permanent

    Michigan will eliminate the sunset date for a 50-cent tax cap on premium cigars under a bill signed by the governor.

  • November 05, 2021

    Ark. Food Tour Subject To Tourism Excise Tax, Agency Says

    An Arkansas company that provides food tours and pays for its customers' meals owes tourism tax, but not sales tax, the state's Department of Finance and Administration said.

  • November 05, 2021

    Transfer Pricing And Auto Racing: SALT In Review

    From Louisiana's new transfer-pricing initiative to Ohio's attempt to tax auto racing on residents' TV screens, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news. 

  • November 05, 2021

    Mont. Rule Details Scholarship Credit Limit, Eligible Schools

    The Montana Department of Revenue proposed rule changes for its program that provides tax credits for donations to scholarship programs and school districts, implementing legislation that increased the credit limit from $150 to $200,000 per year.

  • November 05, 2021

    SC Floats Technical Guidance On SALT Cap Workaround

    The South Carolina Department of Revenue issued draft guidance that would address a host of technical questions about complying with the state's new entity-level tax to bypass the federal cap on state and local tax deductions.

  • November 05, 2021

    Ark. Online Marketplace Must Collect, Remit Sales Tax

    An Arkansas company maintaining an online marketplace for government agencies to sell surplus items is considered a marketplace facilitator, the state Department of Finance and Administration said in a legal opinion.

  • November 05, 2021

    Etsy Ducks Face Mask Sales Tax Suit In Pennsylvania

    Etsy was among the latest retailers to beat claims it violated Pennsylvania law by collecting sales tax on face masks during the pandemic, after a federal judge tossed a proposed class action Friday.

  • November 05, 2021

    Ore. Seeks To Clarify Tax Rules On Streaming Apps

    The Oregon Department of Revenue proposed a rule that clarifies the treatment of revenue from streaming applications in determining broadcasters' sales factor for the purposes of the state's corporate activity tax.

  • November 04, 2021

    House Vote On Dems' $1.75T Budget Could Slip To Weekend

    Continuing negotiations Thursday over lifting the cap on state and local tax deductions and changes to other provisions in the Democrats' $1.75 trillion domestic spending bill threatened to push voting on the legislation into the weekend.

  • November 04, 2021

    Colo. Voters Reject Cannabis Tax Hike Measure

    Colorado voters rejected a ballot initiative seeking to annually increase the state's sales tax on retail cannabis from 15% to 20% by 2024 and put the money toward tutoring and after-school programs.

  • November 04, 2021

    Mich. Will Exempt Menstrual Products From Sales Tax

    Michigan will exempt menstrual products from state sales tax under a bill signed into law Thursday, amid a class action that claims taxing the products is unconstitutional and after calls from the governor to eliminate the tax.

  • November 04, 2021

    Colorado Voters Reject Property Tax Cut Initiative

    Colorado voters rejected an initiative that would reduce the taxable rate of residential and commercial property, according to unofficial results as of Thursday.

  • November 04, 2021

    Mich. House OKs Sales, Use Tax Exemption For Auto Rebates

    Manufacturer rebates for motor vehicles would be exempt from Michigan's 6% sales and use taxes under legislation passed by the state's House of Representatives.

  • November 04, 2021

    Ark. Biz Can't Escape Assessed Sales And Use Tax, Judge Says

    An Arkansas business that had sales and use tax assessed for actions including material sales, stock withdrawals, repairs and waste disposal failed to prove it was not liable for the assessed taxes, an administrative law judge ruled.

  • November 04, 2021

    Mich. Bill Floats Property Tax Break Tied To Rent Limits

    Michigan would allow local governments to cap rent for older adults and people with disabilities and impose a lower property tax on the affected properties under a bill introduced in the state Senate.

  • November 04, 2021

    Wis. Explains Exemptions For Fuel, Electricity In Manufacturing

    Fuel or electricity used in manufacturing activities such as running a printing press or powering a forklift is exempt from Wisconsin sales and use tax, the state Department of Revenue explained in a notice.

  • November 04, 2021

    Fla. Bill Would Halve Sales And Use Tax On Mobile Homes

    Florida would halve its sales and use tax on mobile homes under a bill introduced Thursday in the state Senate.

Expert Analysis

  • Business Community Mostly Wins On Tax Ballot Measures

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    Thanks to corporate efforts, voters across the country rejected a range of state and local ballot measures that would have raised taxes, with the exception of San Francisco, where a slew of changes will create significant compliance challenges for businesses, say attorneys at Eversheds Sutherland.

  • Building Owners Face An Even Stricter NYC Climate Plan

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    New York City building owners and real estate developers should regard the city council's recent vote to expand strict greenhouse gas emissions limits to more buildings as an affirmation of the city's aggressive plans to address climate change, says Raymond Pomeroy at Stroock.

  • 10th Circ. IRS Summons Ruling Shows Cannabis Biz Dilemma

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    The recent Tenth Circuit decision in Speidell v. U.S., allowing the IRS to summon records from Colorado marijuana regulators in an audit proceeding, illustrates the tension state-legal marijuana business owners face when information requested in a civil proceeding is about conduct potentially criminal under federal law, says Jennifer Benda at Hall Estill.

  • Justices Should Review NH's State Telework Tax Case

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    By agreeing to review New Hampshire's lawsuit challenging Massachusetts' tax on nonresident income earned outside its borders, the U.S. Supreme Court can confirm the clear unconstitutionality of this and similar laws in other states, says Edward Zelinsky at the Cardozo School of Law.

  • Post-Election Tax Policy Scenario 3: A Divided Government

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    Attorneys at Brownstein Hyatt consider whether Democrats and Republicans will find common ground on tax policies and legislation regarding COVID-19 relief, domestic research and manufacturing, pension and retirement savings, foreign taxation of U.S. companies, and infrastructure development if the upcoming election results in a divided government.

  • Post-Election Tax Policy Scenario 2: A Democratic Sweep

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    Russell Sullivan and Radha Mohan at Brownstein Hyatt consider former Vice President Joe Biden’s perspective that a better economy addresses income inequality, and the likelihood of passing specific tax measures in the event of a Democratic sweep, despite varying party perspectives.

  • La. Tax Proposal Signals Progress On Centralized Collection

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    The Louisiana Association of Tax Administrators' recent proposal to centralize sales and use tax collection in the state is a significant step forward in light of localities’ past refusal to consider this approach, but it still faces many political and administrative obstacles, say attorneys at Kean Miller.

  • Post-Election Tax Policy Scenario 1: A Republican Sweep

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    Attorneys at Brownstein Hyatt analyze tax policies implemented by the Trump administration, such as the Tax Cuts and Jobs Act, and consider what will be on the agenda if Republicans gain full control of both the legislative and executive branches in the election.

  • How Fla. Homebuilders Can Protect Pre-Closing Deposits

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    In light of Florida developers' recent success in negotiating for homebuilders to release deposits while some closing conditions remain unfulfilled, there are some ways homebuilders can safeguard their payments, but none of them are easy, says Gary Kaleita at Lowndes Drosdick.

  • The Fate Of The ACA And What's Next For Health Care

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    The U.S. Supreme Court's decision in Texas v. U.S. could render the Affordable Care Act unconstitutional in whole or in part, which, combined with the upcoming election, could drive a wide range of impacts on health care policy, businesses and patients, say Michael King and Emily Felder at Brownstein Hyatt.

  • Preparing The Next Generation Of Female Trial Lawyers

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    To build the ranks of female trial attorneys, law firms must integrate them into every aspect of a case — from witness preparation to courtroom arguments — instead of relegating them to small roles, says Kalpana Srinivasan, co-managing partner at Susman Godfrey.

  • Mentorship Is Key To Fixing Drop-Off Of Women In Law

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    It falls to senior male attorneys to recognize the crisis female attorneys face as the pandemic amplifies an already unequal system and to offer their knowledge, experience and counsel to build a better future for women in law, says James Meadows at Culhane Meadows.

  • Kentucky Tax Talk: What Appeals Board Reinstatement Means

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    While local customs and precedent set by the Kentucky Board of Tax Appeals prior to 2016 will likely be back upon the board's pending reinstatement, taxpayers and practitioners should be aware of several important practice and structural changes, say attorneys at Frost Brown.

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