State & Local

  • 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.

  • 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.

Expert Analysis

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

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