State & Local

  • May 08, 2024

    Calif. Justices Weigh Striking Anti-Tax Ballot Initiative

    California Supreme Court justices sought to understand Wednesday if a measure approved for the November ballot that would make it harder to raise taxes would eliminate lawmakers' ability to tax and would illegally revise — rather than amend — the state constitution.

  • May 08, 2024

    Va. Tax Head Allows Modified Apportionment For Manufacturer

    The Virginia tax commissioner abated most of a company's corporate income tax assessment after finding the business was eligible to use a modified apportionment method for manufacturers.

  • May 08, 2024

    Va. Rental Tax Doesn't Apply To Co.'s Long-Term Leases

    A company that leases mobile and construction equipment from its parent company doesn't owe Virginia motor vehicle rental tax because the leases aren't short-term rentals, the state tax commissioner ruled. 

  • May 08, 2024

    Va. Tax Head Finds Royalties Ineligible For Full Exception

    A corporation filing in Virginia that paid royalties to an affiliate wasn't entitled to a state income tax exception for the full amount of the expense, the state tax commissioner said, citing a state Supreme Court ruling and concluding that the company's refund claim couldn't be granted.

  • May 08, 2024

    Va. Tax Head Won't Change Taxpayer's Apportionment Factor

    A Virginia taxpayer that owns more than 10% of a limited partnership's interest is still not entitled to an alternate apportionment method, the state tax commissioner said in a letter ruling. 

  • May 08, 2024

    Calif. Senate Committee Recommends Data Extraction Tax

    California would levy its 7.25% state sales and use tax on large online companies with digital advertising revenue above $2.5 billion and use the tax revenue to fund a credit regime for local news outlets under a bill passed by a Senate committee Wednesday.

  • May 08, 2024

    Ind. Youth Center Rightly Denied Tax Exemption, Board Says

    An Indiana youth center was correctly denied a religious tax exemption because the property is used to the benefit of the adopted children of the organization's founder, the state Board of Tax Review said in a decision published Wednesday.

  • May 08, 2024

    La. Board Says Class Claims On Solar Credits Need Tax Pleas

    Louisiana residents who have joined in a class action seeking damages from deferred solar panel tax credits that were capped annually must amend their claims to include tax violations, the state Board of Tax Appeals said.

  • May 08, 2024

    Colo. House OKs Temporary Income Tax Cut, Refund Changes

    Colorado would temporarily lower its flat income tax rate for the current tax year and could reduce the rate in upcoming years based on the levels of future state surpluses under legislation approved Wednesday by the state House of Representatives.

  • May 08, 2024

    NJ Utility Co. Appeals Tax Assessment On Labor Fees

    A utility company based in New Jersey asked the state tax court to set aside a roughly $342,000 sales and use tax assessment, arguing that the Division of Taxation included labor charges that were not taxable.

  • May 08, 2024

    La. House OKs Constitutional Convention For Tax Overhaul

    The Louisiana House of Representatives approved legislation that would call a convention to rework some elements of the state constitution, including moving certain tax provisions into state statutes to give lawmakers more flexibility to address a looming budget deficit.

  • May 08, 2024

    A Foley Hoag Co-Chair Joins Litigation Firm As Name Partner

    Litigation and dispute resolution firm Elliott Kwok Levine & Jaroslaw LLP will operate under a new name after welcoming as its newest name partner a former federal prosecutor who most recently co-chaired Foley Hoag LLP's white-collar crime and government investigations practice.

  • May 08, 2024

    Va. Biz's Forklift Exempt From Use Tax, Commissioner Rules

    A forklift owned by a business engaged in electronics dismantling and recycling qualifies for a use tax exemption because it was used for industrial processing, the Virginia tax commissioner said.

  • May 08, 2024

    Va. Tax Head Denies Exceptions For Receivables Factoring

    The Virginia tax commissioner said a corporation that sold invoices to another entity doesn't qualify for an expense exception for factoring costs because it was unable to prove there was a valid business purpose other than the avoidance of tax.

  • May 08, 2024

    Colo. Lawmakers Approve Film Tax Credit Extension

    Colorado's film production tax credit would run through 2031 and make changes to the credit under legislation passed Wednesday by the state Senate and headed to the governor.

  • May 08, 2024

    Mass. Dept. Says Part Of Bundled Phones' Value Not Taxable

    Consumers buying discounted mobile phones in Massachusetts as part of a bundled package owe sales tax only on the amount actually paid, the state tax department said, responding to a 2023 court ruling.

  • May 08, 2024

    Colo. Lawmakers OK Historic Structure Tax Credit Extension

    Colorado's tax credit for rehabilitation of historic structures would be extended and apply to structures as young as 30 years old under legislation approved by the Senate and headed to the governor.

  • May 07, 2024

    LA Cannabis Co. Owes $216K In Taxes, City Says

    Los Angeles has slapped a Venice cannabis shop with a lawsuit accusing it of shirking a more than $200,000 tax obligation, asking a state court for to force the dispensary to pay up.

  • May 07, 2024

    SD Unapportioned Use Tax Unconstitutional, US Justices Told

    South Dakota's imposition of an unapportioned use tax on a construction company's movable construction equipment — some of which was used in the state for one day — violates the fair apportionment requirement of the commerce clause, the company told the U.S. Supreme Court on Tuesday.

  • May 07, 2024

    Colo. House OKs Tax Credits For Gifts Through Intermediaries

    Colorado would allow income tax credits for charitable gifts made through certain intermediaries instead of directly to qualifying organizations under legislation approved Tuesday by the state House of Representatives.

  • May 07, 2024

    Calif. OTA Backs Excluding Dealership Sale From Sales Factor

    A business that operates car dealerships rightly had the gross receipts from its sale of an Alaskan dealership excluded from its California sales factor, the California Office of Tax Appeals ruled.

  • May 07, 2024

    Ore. Tax Court Drops Values Of Residential Parcels

    The Oregon Tax Court ruled that the real market values of two parcels teed up for a residential subdivision should be lowered after agreeing with the owner's comparable sales study and development cost analysis.

  • May 07, 2024

    Colo. Legislature OKs Apprenticeship Tax Credit

    Colorado would create a refundable income tax credit for the creation of apprenticeship programs, up to $12,600 per apprentice per year, under a bill passed by the state Senate.

  • May 07, 2024

    Colo. House OKs Conservation Easement Tax Break Extension

    Colorado would extend its conservation easement tax credit through 2031 and raise its statewide annual cap on available credits under legislation approved Tuesday by the state House of Representatives.

  • May 07, 2024

    Calif. Credit For Tax Paid Doesn't Apply To Couple, OTA Says

    A couple is not entitled to a credit against their California tax liability for capital gains tax paid in Virginia, even if the tax was paid in error, the California Office of Tax Appeals ruled. 

Expert Analysis

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

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