State & Local

  • April 22, 2024

    Seattle Property Owners Can't Use COVID To Stop $160M Tax

    A Washington appeals court said on Monday that Seattle can keep a $160 million property tax to pay for waterfront improvements, in an opinion that rejected an argument that diminished property values after COVID-19 should force the city to recalculate the tax.

  • April 22, 2024

    Pepperidge Farm Says P.L. 86-272 Bars Ill. Tax On NJ Affiliate

    Pepperidge Farm asked the Illinois Independent Tax Tribunal to vacate a roughly $944,000 corporate tax assessment, arguing that P.L. 86-272 shielded an out-of-state affiliate's sales-related activities from Illinois income tax.

  • April 22, 2024

    Colo. Sales Tax Can't Touch Netflix Subscriptions, Judge Says

    A Colorado judge has sided with Netflix Inc. in a fight with the state over whether its streaming service subscriptions are subject to sales tax, finding that because the subscriptions can't be physically touched, they don't fit the law's definition of "tangible" property.

  • April 22, 2024

    NY Creates New Affordable Housing, Conversion Tax Breaks

    Developers in New York City could qualify for new property tax abatement programs for building affordable housing and converting office buildings into affordable housing units under the New York state budget that Democratic Gov. Kathy Hocul signed into law.

  • April 22, 2024

    Iowa Lowers Tax Rates For Captive Insurance Premiums

    Iowa will lower the tax rates imposed on some captive insurance companies' reinsurance premiums under a bill signed into law by the governor.

  • April 22, 2024

    La. Water Pump Charge Dispute Will Go To Trial

    A trial will be needed to decide whether two Louisiana water companies are correct in arguing that a conservation district's charges for pumping water are considered taxes, the state Board of Tax Appeals ruled.

  • April 22, 2024

    North Carolina Revenue Through March Up $434M

    North Carolina's total revenue collection from July through March was $434 million higher than during the same period last year, according to a report by the state controller office.

  • April 22, 2024

    Miss. Tax Collections In March Top Previous Year By $34M

    Mississippi collected $34 million more in tax revenue from July through March compared with the same period last year, the state Department of Revenue said.

  • April 22, 2024

    Alaska High Court Blocks City From Collecting Back Tax

    An Alaskan city that successfully challenged the state's oil and gas property tax system can't assess taxes on the property from the start of the appeal nearly 20 years ago, the state's high court ruled.   

  • April 22, 2024

    Minn. Tax Panel OKs Corp. Disclosures, Reporting Study

    Minnesota would require disclosure of some tax information of large corporations and would examine the state's corporate tax base, including the prospect of worldwide combined reporting, under legislation approved by a House committee.

  • April 22, 2024

    Colo. To Forgive Underpayments Caused By State's Bad Info

    Colorado will hold vendors harmless for underpayments of sales or use tax caused by errors in a state Department of Revenue information system database under a bill signed by Democratic Gov. Jared Polis.

  • April 22, 2024

    Ex-NJ Mayor Used Office To Get Job From Atty, AG Says

    The former mayor of Wildwood, New Jersey, has been indicted on new charges accusing him of using his elected position to obtain a job from a city attorney and of not paying state taxes on his earnings from that position, New Jersey Attorney General Matthew J. Platkin announced Monday.

  • April 22, 2024

    Colo. Will Standardize Booking Sites' Reporting Requirements

    Accommodation intermediaries used to book lodging in Colorado would be treated the same as a marketplace facilitator and won't be required to do additional reporting under a bill signed by Gov. Jared Polis. 

  • April 22, 2024

    Trump, NY AG Reach Deal To OK $175M Fraud Appeal Bond

    Donald Trump's lawyers agreed Monday to bond conditions requiring the former president to give up control of his $175 million cash deposit pending appeal of a $465 million civil fraud judgment, staving off scrutiny from both the New York attorney general and the judge who entered the award.

  • April 22, 2024

    NY Offers Tax Credits To News Cos. For Employee Costs

    New York will offer income tax credits to independently owned print and broadcast news companies for job creation and retention under a budget bill signed by Gov. Kathy Hochul.

  • April 22, 2024

    Mo. Tax Board Says Horse Breeding Farm Is Agricultural Land

    A Missouri property used to breed and care for horses that are shown at shows should have been classified as agricultural instead of commercial, the state tax commission ruled.

  • April 22, 2024

    Ohio City Tax Applies To Deloitte Remote Worker, Board Says

    A former Deloitte employee who lived and worked outside Cincinnati during the coronavirus pandemic is liable for the city's income tax during the period after the Ohio Board of Tax Appeal ruled Monday that recent precedent in a similar case applied. 

  • April 22, 2024

    Mass. Justices Say For-Profit Biz Can't Duck Billboard Tax

    A for-profit advertisement company cannot get a tax exemption for its management of billboards owned by the Massachusetts Bay Transit Authority, the state's high court said Monday.

  • April 22, 2024

    Colo. House OKs Ballot Measure On Betting Tax Revenue

    Colorado voters would decide whether to let the state keep and spend certain sports betting tax revenue rather than refunding it to casinos under legislation passed by the state House to place the question on the November ballot.

  • April 22, 2024

    Okla. To Expand Property, Income Tax Break For Airports

    Oklahoma will expand a property and income tax exemption for municipally owned airports in the state under a bill signed by the governor.

  • April 22, 2024

    Coverage Recap: Day 1 Of Trump's NY Hush Money Trial

    Law360 reporters are providing live updates from the Manhattan criminal courthouse as Donald Trump goes on trial for allegedly falsifying business records related to hush money payments to adult film actress Stormy Daniels ahead of the 2016 election. Here's a full recap from day one.

  • April 19, 2024

    Trump On Verge Of Legal History As Full NY Jury Picked

    Jury selection wrapped up Friday in the hush money trial of Donald Trump, setting the stage for opening statements to begin on Monday after a New York appeals court denied a last-ditch bid by the former president to delay the unprecedented case.

  • April 19, 2024

    Expedia's Win Against La. Hotel Taxes Upheld On Appeal

    Expedia and some of its affiliates do not owe Louisiana sales taxes on the full price of accommodation rentals they charged to customers booking through their platforms, a Louisiana appeals court said, upholding a trial court decision.

  • April 19, 2024

    Iowa Senate OKs Expedited Transition To Flat Income Tax

    Iowa would expedite the state's transition from a graduated individual income tax to a flat income tax and reduce the proposed flat tax rate under a bill the state Senate passed Friday.

  • April 19, 2024

    Oracle Appeals Mo. Denial Of $2.5M Use Tax Refund Claim

    Oracle asked the Missouri Administrative Hearing Commission to overturn the state tax department's denial of a $2.5 million use tax refund claim, arguing that the company incorrectly invoiced the taxes to customers but subsequently refunded them the money.

Expert Analysis

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 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.

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