State & Local

  • November 26, 2021

    Tax Repeal In NC And Elections In La.: SALT In Review

    From North Carolina's repeal of its corporate income tax to mixed election results in Louisiana, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • November 24, 2021

    7 Things Tax Pros Are Grateful For This Thanksgiving Season

    From the continued extension of federal and state tax deadlines because of the pandemic to clarification on forgiven Paycheck Protection Program loans and the agreement on a global corporate tax overhaul, tax attorneys are grateful for many things this Thanksgiving. Here, Law360 reviews seven developments tax professionals are thankful for this year.

  • November 24, 2021

    NY Estate Tax Deficiency Upheld Due To Improper Filings

    The New York Division of Tax Appeals upheld an income tax deficiency notice issued to a dead man, saying the man's accountant did not properly submit the required forms or establish his qualifications to represent the estate.

  • November 24, 2021

    Pa. House Bill Would Exempt Secondhand Store Sales From Tax

    Pennsylvania would exempt sales made from a secondhand store from state sales tax under a bill introduced in the state House of Representatives.

  • November 24, 2021

    Ore. Tax Court Affirms New Construction Not Subject To Cap

    The Oregon Tax Court ruled that a property was not subject to statutory limits on property tax increases because its growth in assessed value was connected to the completion of the house's construction, affirming a determination by a county assessor.

  • November 24, 2021

    Peloton Seeks Arbitration For Members' Sales Tax Claims

    Peloton urged a New York federal judge to compel arbitration in a proposed class action claiming that the company charged sales tax on its monthly membership subscriptions in three states that don't include such digital goods in their tax bases.

  • November 24, 2021

    Pa. House Bill Would Tax Peer-To-Peer Car Sharing

    Pennsylvania would impose sales tax on sales, leases and deliveries of tangible personal property made by a peer-to-peer car-sharing program marketplace facilitator or a shared vehicle owner under a bill introduced in the state House of Representatives.

  • November 24, 2021

    Pa. House Bill Would Lower Corp. Income Tax Rate

    Pennsylvania would lower its corporate income tax rate from 9.99% to 4.99% under a bill introduced in the state House of Representatives.

  • November 24, 2021

    3 Things Tax Pros Should Know About House's SALT Plan

    The House-passed $1.75 trillion reconciliation bill contains an eightfold increase in the federal deduction cap on state and local taxes paid that, if enacted, could have profound effects on tax policy. Here, Law360 presents three things tax professionals should know about the House version of President Joe Biden's Build Back Better plan.

  • November 24, 2021

    SD High Court Strikes Down Recreational Pot Law

    South Dakota's Supreme Court on Wednesday sided with the state's governor and struck down a ballot initiative to legalize recreational adult-use cannabis that passed with 54% of the vote.

  • November 23, 2021

    Calif. High-Earner Tax Initiative Cleared For Signatures

    Backers of a California initiative that would temporarily increase taxes on personal income over $5 million to help the state invest in technology to detect future pandemics can begin collecting signatures, the state's secretary of state announced.

  • November 23, 2021

    Sens. Seek To Keep Pot Banking Amendment In Defense Bill

    Legislation to expand the cannabis industry's access to banks got another boost of support on Tuesday from a bipartisan group of senators who wrote to urge its inclusion in the final version of the must-pass defense bill that will reach the president's desk.

  • November 23, 2021

    Ohio Floats Rule Explaining Oil And Gas Tax Break

    Ohio would clarify the sales tax exemption for personal property used directly in production of crude oil and natural gas for sale following recently enacted legislation under a rule proposed Tuesday by the state Department of Taxation. 

  • November 23, 2021

    NY Tax Doesn't Apply To Engineering Consulting Services

    A company does not owe state sales and use tax on its engineering and environmental consulting services in New York because such services are considered exempt, the state tax department said.

  • November 23, 2021

    NY Co.'s Web Hosting Services Aren't Taxable

    A New York company that provides web hosting services for mobile devices, including designing, maintaining and optimizing sites, is not subject to sales tax because it isn't offering enumerated services subject to tax, the state tax department said in an opinion.

  • November 23, 2021

    NY Tax Doesn't Apply To Some Sales Of Spinal Stimulators

    New York sales tax doesn't apply to spinal cord stimulators sold to qualified tax-exempt organizations that provide medical services for compensation, but does apply to sales made to nonexempt medical providers, the state tax department said in an opinion.

  • November 23, 2021

    NJ Gov. Extends Deadlines For Overpaid Tax Refunds, Credits

    New Jersey Gov. Phil Murphy signed an executive order Tuesday clarifying a host of state deadlines that were extended due to the coronavirus pandemic, specifying that taxpayers have until April 1, 2022, to file certain claims for overpaid taxes.

  • November 23, 2021

    Ore. Tax Dept. Floats Changes To Underpayment Thresholds

    The Oregon Department of Revenue proposed new thresholds for triggering penalties for substantial underpayment of corporate and individual income tax, enacting cost-of-living adjustments required by state law.

  • November 23, 2021

    Tenn. Panel Upholds Consideration Of Tax Credits In Valuation

    A Tennessee County may consider the value of tax credits in assessing the value of a property, a state commission ruled, affirming a ruling by the Tennessee Board of Equalization.

  • November 22, 2021

    Clifford Chance Builds Int'l Practice By Adding Osler Partner

    Clifford Chance announced Monday that it is bolstering its U.S and international tax, pensions and employment practice, bringing to its New York office a former managing partner from Osler Hoskin & Harcourt with extensive experience in cross-border corporate transactions.

  • November 22, 2021

    Md. Says Digital Ad Tax Dispute Has No Place In Fed. Court

    Maryland's first-in-the-nation digital advertising tax doesn't constitute a penalty against large technology companies and therefore federal courts are barred under the Tax Injunction Act from hearing a challenge to the levy, the state comptroller argued.

  • November 22, 2021

    Fla. Gov. Proposes Halting Gas Tax For Five Months

    Florida Gov. Ron DeSantis on Monday proposed suspending the state's gas tax for five months, which he said would provide more than $1 billion in tax relief to combat the rising costs of inflation.

  • November 22, 2021

    3 Firms Will Lead Consolidated Mattel Suit In Chancery

    Robbins LLP, Schubert Jonckheer & Kolbe LLP and Bragar Eagel & Squire PC will lead a consolidated derivative lawsuit in Delaware Chancery Court against toy giant Mattel Inc. and its officers over $109 million in tax reporting errors for two fiscal quarters in 2017.

  • November 22, 2021

    NY Homeless Nonprofit Executive Cops To Stealing $2.4M

    The operator of a New York homeless shelter copped to raiding nearly $2.4 million from the nonprofit's coffers and failing to pay taxes on it while she and her family lived in the lap of luxury, state Attorney General Letitia James announced Monday.

  • November 22, 2021

    Ariz. Floats Transaction Privilege Tax Rules For Server Rentals

    The Arizona Department of Revenue proposed a policy to clarify when dedicated computer servers, virtual private servers and web hosting are taxable rentals of tangible personal property subject to the state's transaction privilege tax.

Featured Stories

  • Tax Repeal In NC And Elections In La.: SALT In Review

    David Brunori

    From North Carolina's repeal of its corporate income tax to mixed election results in Louisiana, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 7 Things Tax Pros Are Grateful For This Thanksgiving Season

    Amy Lee Rosen

    From the continued extension of federal and state tax deadlines because of the pandemic to clarification on forgiven Paycheck Protection Program loans and the agreement on a global corporate tax overhaul, tax attorneys are grateful for many things this Thanksgiving. Here, Law360 reviews seven developments tax professionals are thankful for this year.

  • 3 Things Tax Pros Should Know About House's SALT Plan

    Maria Koklanaris

    The House-passed $1.75 trillion reconciliation bill contains an eightfold increase in the federal deduction cap on state and local taxes paid that, if enacted, could have profound effects on tax policy. Here, Law360 presents three things tax professionals should know about the House version of President Joe Biden's Build Back Better plan.

Expert Analysis

  • Kentucky Tax Talk: Why Local-Level Reform May Finally Work

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    Though the Kentucky General Assembly has been trying to expand local taxing authority for decades, tax reform may finally have a real chance of success in 2022, as local authorities have gained a new perspective after many struggled to maintain reliable revenue streams during the pandemic, say attorneys at Frost Brown.

  • Taxpayer Considerations For La. Audit Program Participation

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    While the Louisiana Department of Revenue's recently announced transfer pricing managed audit program could resolve time-consuming, expensive audits for many taxpayers, companies nevertheless need to consider the attendant risks in participation, say Jaye Calhoun and William Kolarik at Kean Miller.

  • Pa. Tax Talk: Tax Cap Cases Highlight Chevron Issues

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    The Commonwealth Court's recent decision in Alcatel-Lucent USA v. Pennsylvania — the latest in a string of cases using the Chevron test to address remedy for a tax cap for net loss carryover — underscores the subjective nature of the test and how it can be construed to reach seemingly disparate results, says Jennifer Karpchuk at Chamberlain Hrdlicka.

  • Opportunity Zone Regulations Require More Fine Tuning

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    Problems with the latest revisions to the qualified opportunity zone investment rules reinforce a recurring theme of regulatory hiccups that may prevent investors and communities from actualizing the program's potential benefits, unless we have more guidance, says Mitchell Goldberg at Berger Singerman.

  • Ohio Tax Talk: Lessons From Apple Commercial Activity Audit

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    The Ohio Tax Commissioner’s recent audit of Apple, which led to allegations that the company underpaid its commercial activity tax, serves as a reminder for other Ohio taxpayers to educate themselves on the tax's exemptions and the supporting documentation they require, says Edward Rivin at Frost Brown.

  • How Florida Borrowers Can Reduce Mortgage Taxes

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    The steady growth of Florida development activity involving apartments, retail centers, office buildings and other projects has been accompanied by a corresponding rise in transaction taxes, but there are some strategies that borrowers can employ to reduce mortgage taxes when buying or refinancing, says Gary Kaleita at Lowndes.

  • Texas Tax Talk: Alarming Redefinition Of Nontaxable Services

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    In a concerning trend following two rulings from the Texas Comptroller, taxpayers in a variety of industries are facing audits that attempt to reclassify traditionally nontaxable service agreements as taxable equipment rentals, thereby unexpectedly increasing businesses' sales tax exposure, say attorneys at Baker Botts.

  • Kentucky Tax Talk: Confusion Over Manufacturing Exemptions

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    The Kentucky Court of Appeals' recent opinion in Century Aluminum v. Department of Revenue grappled with the state's sales and use tax exemptions for machinery, equipment and supplies used in manufacturing — but the decision seems to be at odds with an earlier court ruling, leaving taxpayers with unclear guidance, say attorneys at Frost Brown.

  • NY Tax Considerations For Fund Managers Handling Crypto

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    Attorneys at Mayer Brown address whether transactions in cryptocurrency and nonfungible tokens should be considered eligible for the self-trading exemptions under New York City unincorporated business tax and New York state personal income tax.

  • Pa. Tax Talk: Uniformity Clause At The State's High Court

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    As the Pennsylvania Supreme Court considers whether a property tax assessment violated the state Constitution's uniformity clause in Kennett Consolidated School District v. Chester County Board of Assessment Appeals, a 2019 ruling from the court — Sands Bethworks Gaming v. Department of Revenue — may help predict the pending outcome, says Jennifer Karpchuk at Chamberlain Hrdlicka.

  • Ohio Tax Talk: Adjusting To The Latest Telework Tax Rules

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    Due to Ohio's recently enacted H.B. 110, Ohio businesses with pandemic-related work-from-home policies must carefully analyze their withholding practices and individuals working remotely must consider whether they have overpaid their municipal income tax liability, say Christopher Tassone and Edward Rivin at Frost Brown.

  • How Tax Code Changes Affect State AG Settlement Talks

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    Meghan Stoppel and Gianna Puccinelli at Cozen O'Connor discuss how newly implemented tax code regulations that allow companies to deduct some payments made to resolve a government investigation or prosecution will change settlement negotiations with state attorneys general.

  • How Western States Help The Wealthy Avoid Taxes, Creditors

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    The race by certain states in the western U.S. to legalize shell companies, private trusts and other mechanisms allowing wealthy individuals to avoid taxes and creditors underlies the U.S.' status as a secrecy haven of choice, says Daniel Pascucci at Mintz.