State & Local

  • 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.

  • May 09, 2024

    Chamberlain Hrdlicka Rehires Tax Atty From Atlanta Boutique

    Chamberlain Hrdlicka White Williams & Aughtry PC has rehired one of its former tax attorneys, who joins the firm in Atlanta after working at a tax law-focused boutique, the firm announced Wednesday.

  • May 09, 2024

    Va. Sales Tax Applies To IT Co.'s Purchases, Tax Head Rules

    A Virginia information technology company that bought various assets for use in an exam-room device owes sales tax on those purchases, the state's tax commissioner ruled.

  • May 08, 2024

    NY AG Says $6M NRA Verdict Should Stand

    A New York state court should not undo a jury's finding that the National Rifle Association allowed its officers to misappropriate $6.4 million of donor money, the state's attorney general has argued, saying trial evidence abundantly laid out evidence of misconduct and organizational failures.

  • May 08, 2024

    Credit Suisse Urges Mich. Panel To Reverse Biz Loss Denial

    A Credit Suisse attorney pressed the Michigan Court of Appeals on Wednesday to clarify how the state's tax laws account for losses from real estate mortgage investment conduits, saying a lower court incorrectly denied its attempt to carry forward $21.3 million in losses.

  • May 08, 2024

    Ark. Curbs Finance Dept.'s Power To Challenge Tax Rulings

    Arkansas will limit the state Department of Finance and Administration's ability to challenge the state Tax Appeals Commission's decisions in sales and use tax disputes as part of a bill signed by Gov. Sarah Huckabee Sanders.

  • 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.

Expert Analysis

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • 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.

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