State & Local

  • May 10, 2024

    Use Of AI For Tax Comment Letters Poses Ethical Quandaries

    While artificial intelligence can streamline the process of conducting a comprehensive review of complex, IRS-proposed federal tax regulations, tax attorneys must be aware of professional and ethical considerations when using it to help draft comment letters to submit to the agency.

  • May 10, 2024

    Mo. Net Revenue Collection Through April Up $280M

    Missouri's net general revenue collection from July through April was $280 million higher than in the previous fiscal year, according to a report by the state Office of Administration, Division of Budget and Planning. 

  • May 10, 2024

    Colo. Lawmakers OK MTC Method For Corp. Tax Reporting

    Colorado would conform its method for determining the makeup of a combined corporate group with Multistate Tax Commission standards under legislation approved by lawmakers and sent to Democratic Gov. Jared Polis.

  • May 10, 2024

    Pa.'s General Revenue Collection Beat Estimates By $739M

    Pennsylvania's general fund revenue from July through April was $739 million higher than budget estimates, according to a monthly report released Friday by the state Department of Revenue.

  • May 10, 2024

    Colo. Lawmakers OK $700M Child Tax Credit

    Colorado's lawmakers have approved legislation to create a child tax credit worth about $700 million annually and sent the bill to Democratic Gov. Jared Polis.

  • May 10, 2024

    The Week In Trump: All Eyes On NY As Other Cases Lag

    Donald Trump's Manhattan hush money trial took center stage with dramatic testimony from adult film actress Stormy Daniels, while the former president's criminal cases in Georgia and Florida ran into delays that could last through Election Day.

  • May 10, 2024

    Calif. OTA In Untested Area On Ruling That Biz Wants Binding

    A decision by California's Office of Tax Appeals that Microsoft can include 100% of the dividends from foreign affiliates in its California sales factor denominator pleased businesses, who now want the OTA to designate the opinion as precedential, thus binding on it and the state Franchise Tax Board.

  • May 09, 2024

    Court Split Warrants Review Of Philly Credits, Justices Told

    A split among state courts over whether state and local taxes must be aggregated when evaluating their constitutionality is more significant than Philadelphia has suggested, a city resident told the U.S. Supreme Court on Thursday in seeking review of the city's refusal to credit her taxes paid to Delaware.

  • May 09, 2024

    Okla. To End Moratorium On Local Sales Tax Hikes On Food

    Oklahoma will end a moratorium barring counties and municipalities from increasing local sales taxes on food under a bill signed by the governor.

  • May 09, 2024

    Iowa Streamlines Abandoned Property Delivery To Owners

    Iowa streamlined its procedure for the delivery of abandoned property by allowing the state treasurer to deliver such property directly to a person determined to be its owner under a bill signed by the governor.

  • May 09, 2024

    NY Tribunal Affirms Couple Can't Claim Real Estate Deduction

    A New York couple was correctly denied a real estate deduction on their personal income tax returns because the husband didn't qualify as a real estate professional, the state Tax Appeals Tribunal affirmed in a decision released Thursday.

  • May 09, 2024

    Mass. Tax Board Axes Home's Value Based On Similar Sales

    A Massachusetts home was overvalued, the state Appellate Tax Board ruled, finding evidence of comparable sales presented by the homeowner to be persuasive.

  • May 09, 2024

    Ala. To Give Employers Tax Credit For Offering Child Care

    Alabama employers that offer a child care facility for their employees will be able to claim an income tax credit up to $600,000 per year under a bill enacted by the governor Thursday.

  • May 09, 2024

    Ore. Tax Court Drops Valuation Of Mobile Home Park

    An Oregon mobile home park should be reduced in value from $2.3 million to $1.7 million because an income analysis presented by the owners reflected the property's real market value better than a local assessor's method, the state's tax court said.

  • May 09, 2024

    Colo. Lawmakers Approve Extended Property Tax Cuts

    Colorado would extend its current temporary property tax rate reductions into 2024 and would lower tax rates for future years under legislation passed by Colorado lawmakers that could save property owners about $1 billion in its first year.

  • May 09, 2024

    Va. Cos.' Agent Can Add Info In Tax Suit, Commissioner Says

    A taxpayer who served as the buying agent for companies that provide mobile communications services to customers in Virginia may offer additional documentation to resolve a disputed retail sales and use tax assessment that resulted from an audit, the state tax commissioner said.

  • May 09, 2024

    Apple Tells Court Md. Digital Ad Tax Violates Federal Law

    Maryland's tax on digital advertising unlawfully discriminates against electronic commerce and violates the commerce clause of the U.S. Constitution, Apple told the Maryland Tax Court during oral arguments Thursday.

  • May 09, 2024

    NYC Pizzeria Owes Sales Tax On Bulk Sale Purchase Of Biz

    A New York City pizzeria is liable for sales tax owed to the state by a business it purchased, an administrative law judge said in a determination released Thursday.

  • May 09, 2024

    Treasury's Energy Tax Credit Regs Leave Room For 'Chaining'

    The U.S. Department of the Treasury has said it is prohibiting the practice known as chaining that links two new ways to monetize clean energy tax credits, but recent final rules governing the two methods left the door open to possible exceptions.

  • May 09, 2024

    NY Tribunal Upholds Tax On Temp Agency's Software Sales

    A company owes New York sales tax on sales of software that helped businesses gather and manage temporary employees, the state Tax Appeals Tribunal ruled in a decision released Thursday, saying the transactions were sales of tangible personal property instead of nontaxable services.

  • May 09, 2024

    La. Lawmakers OK Local Tax Break For Certain Eye Meds

    Louisiana would expand a local sales tax exemption to include prescriptions used to treat eye-related conditions under a bill that was unanimously passed by the state Senate and next goes to the governor.

  • May 09, 2024

    Ind. Tax Review Board Says Home Isn't Tax-Exempt Parsonage

    An Indiana home owned by a religious organization doesn't qualify for a property tax exemption granted to religious organizations because the property was shown to be used for nonreligious purposes, the state Board of Tax Review said.

  • May 09, 2024

    Mo. Lawmakers Approve Opt-Outs To Pass-Through Entity Tax

    Missouri would allow members of pass-through entities to opt out of the state's entity-level tax that bypasses the $10,000 federal cap on state and local tax deductions under a bill that state lawmakers passed Thursday, sending it to the governor.

  • May 09, 2024

    NH Revenues Through April Up $142M Over Budget Forecast

    New Hampshire general fund receipts were $142 million higher than budget estimates in July through April, according to a report by the state Department of Administrative Services.

  • May 09, 2024

    Va. Builder's Sand Purchases Found Subject To Sales Tax

    A Virginia homebuilder that purchased dirt and sand must pay sales tax on those purchases because both are tangible personal property, the state's tax commissioner ruled.

Expert Analysis

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

  • A Bold Idea And A Striking Disregard: SALT In Review

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    From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Traps To Avoid When Selling CRE In Las Vegas Area

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    When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.

  • How Clients May Use AI To Monitor Attorneys

    Excerpt from Practical Guidance
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    Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.

  • The Pop Culture Docket: Judge D'Emic On Moby Grape

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    The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.

  • Breaking Down High Court's New Code Of Conduct

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    The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.

  • Legal Profession Gender Parity Requires Equal Parental Leave

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    To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.

  • 'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor

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    Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.

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