State & Local
-
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.
-
May 07, 2024
Mo. Laundromat May Owe Sales Tax On Customer Payments
A Missouri laundromat wouldn't need to remit sales tax on payments made by its customers for use of its laundry machines if the company already paid sales tax when purchasing the machines, the state Department of Revenue said in a letter ruling.
-
May 07, 2024
Calif. Tax Owed By Ex-President Of Delaware Corp., OTA Says
The former president of a corporation that was once based in California is the responsible party for the corporation's sales tax liability, the state Office of Tax Appeals ruled.
-
May 07, 2024
Colo. Lawmakers OK Tax Credit For Job Training Costs
Colorado would create an income tax credit for expenses associated with facility upgrades and purchases of equipment for training programs designed to alleviate staffing shortages as part of a bill passed by lawmakers that goes next to Democratic Gov. Jared Polis.
-
May 07, 2024
Tenn. To Let Cities Exempt Food From Sales Tax
Tennessee will allow municipalities that have adopted a city sales tax rate to exempt retail sales of food from the local tax under a bill signed by the governor.
-
May 07, 2024
Fla. Net Revenue Through March Beats Estimates By $468M
Florida's net revenue collection from July through March was up $468 million over budget estimates, the state Office of Economic and Demographic Research reported.
-
May 07, 2024
Colo. Senate Approves Property Tax Cuts
Colorado would extend temporary property tax rate reductions into 2024 and set lower rates for future years under bipartisan legislation passed Tuesday by the state Senate that is forecast to save property owners nearly $1 billion in its first year if enacted.
-
May 07, 2024
ITFA Protects Apple Music From City Tax, La. Board Says
New Orleans' attempt to impose sales tax on Apple Music streaming subscriptions is blocked by a federal law that prohibits discriminatory taxes on electronic commerce, the Louisiana Board of Tax Appeals ruled.
-
May 07, 2024
Ala. Sees Dip In Net Revenue Through April
Alabama collected roughly $23.49 million less in net revenue from October through April than it did during the same period last fiscal year, the state Department of Revenue reported.
-
May 07, 2024
Calif. Solar Co.'s Tax Assessment Not Time Barred, OTA Says
The increased tax assessment on a California solar lighting company was not barred by the statute of limitations because the company and government failed to tell the state about the federal adjustment, the state Office of Tax Appeals ruled.
-
May 06, 2024
Unclaimed Property Class Action Against Pa. Treasurer Axed
A Pennsylvania federal judge has tossed a potential class action challenging the constitutionality of the state's unclaimed property law, finding that the state treasurer doesn't have to pay interest on property that was otherwise abandoned.
Expert Analysis
-
Ohio Tax Talk: Tax Amendments In Operating Budget Proposal
Starting in 2023, the Ohio House of Representatives' budget bill would amend sales and use, income, and commercial activity tax provisions, so individuals and businesses must monitor its progression, considering the revisions could carry consequences or liability for taxpayers, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
-
A Tale Of 2 State Tax Sourcing Decisions: The Pa. Court's Path
The Pennsylvania Supreme Court’s recent decision in Synthes v. Commonwealth appropriately effectuated the Legislature's intent that ambiguous provisions in Section 17 of the Uniform Division of Income for Tax Purposes Act be construed to reflect the marketplace for the taxpayer's services, says Bruce Fort at the Multistate Tax Commission.
-
A Tale Of 2 State Tax Sourcing Decisions: The Va. Court's Path
The Virginia Supreme Court's textualist approach in Department of Taxation v. R.J. Reynolds diverges from a recent Pennsylvania Supreme Court analysis and mistakenly precludes consideration of the goals and history underlying provisions of the Uniform Division of Income for Tax Purposes Act, says Bruce Fort at the Multistate Tax Commission.
-
Digital Ads And Electric Vehicles: SALT In Review
From the latest move toward a tax on digital advertising to a proposed tax on the charging of electric vehicles, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Could The Supreme Court Legalize Marijuana Federally?
Amid slow legislative and executive movement on cannabis reform, it’s worth examining whether the U.S. Supreme Court could provide a pathway to federal cannabis legalization — a decision that would surely require strange bedfellows given the court’s current ideological makeup, say Whitt Steineker and Mason Kruse at Bradley Arant.
-
Pennsylvania Is Gathering Momentum On Adult-Use Cannabis
Though Pennsylvania has been relatively slow-moving on cannabis reform, recent support from state leaders and pressure from neighboring states signal that legalization efforts are picking up steam, and could lead to the enactment of adult-use legislation soon, says Devin Malone at Clark Hill.
-
Drinking And Driving: SALT In Review
From several proposed tax breaks related to vehicular considerations to one that would aid bourbon distillers in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Kentucky Tax Talk: Trouble With The Incentive Oversight Bill
The potential retroactivity of a bill to increase the transparency and General Assembly oversight of Kentucky’s tax incentive programs would be problematic for businesses that received awards in recent years, despite the legislation being aimed toward future development, say attorneys at Frost Brown.
-
Justices' MoneyGram Opinion Could Spur State Legislation
The U.S. Supreme Court’s recent decision that federal law governs the escheatment of over $250 million in unclaimed MoneyGram checks provides clarity for some issuers, but aspects of related common law remain uncertain and states may take the opportunity to pass multistate escheatment legislation, say attorneys at Alston & Bird.
-
Justices Leave Questions Open On Dual-Purpose Atty Advice
The U.S. Supreme Court's recent dismissal of In re: Grand Jury on grounds that certiorari was improvidently granted leaves unresolved a circuit split over the proper test for deciding when attorney-client privilege protects a lawyer's advice that has multiple purposes, say Susan Combs and Richard Kiely at Holland & Hart.
-
Biz Purchases In Nebraska, Lobsters In Maine: SALT In Review
From a proposed tax exemption on business purchases in Nebraska to an attempt to punish lobster boycotts in Maine, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
High Court Ax Of Atty-Client Privilege Case Deepens Split
The U.S. Supreme Court's recent dismissal of In re: Grand Jury as improvidently granted maintains a three-way circuit split on the application of attorney-client privilege to multipurpose communications, although the justices have at least shown a desire to address it, say Trey Bourn and Thomas DiStanislao at Butler Snow.
-
Comparing NY And NJ Reverse False Claims Statutes
Michael Horn and Lilli Wofsy at Archer & Greiner examine the New York and New Jersey False Claims Acts that give private parties a right to file suits alleging failure to pay the government money, and important distinctions between these state statutes and the federal law that could protect companies facing lawsuits amid substantial incentives for private litigants.