State & Local

  • September 28, 2021

    Tenn. Outlines Sales Tax Refund Process For Customers

    Tennessee will allow customers who erroneously paid sales or use tax to a dealer to request a refund from the state in special circumstances, the state Department of Revenue said in a notice.

  • September 28, 2021

    Ark. Couple Not Entitled To Deductions, Judge Rules

    An Arkansas couple cannot claim income tax deductions for business-related expenses because they failed to prove they were entitled to the deductions, an administrative law judge ruled.

  • September 28, 2021

    La. Pipeline Denied Tax Assessment Cut In 3 Parishes

    A Louisiana appeals court rejected a pipeline's attempt to lower its tax assessments in three parishes based on a partnership interest sale price, holding that there was insufficient evidence to prove the sale reflected the property's fair market value.

  • September 28, 2021

    Texas Dems Caution Party Leaders Against GILTI Changes

    U.S. House Democrats from Texas have urged their party leaders in Congress to reconsider changes to the tax on global intangible low-taxed income that they said would make U.S. businesses uncompetitive.

  • September 28, 2021

    Ark. Use Tax Owed On Airplane Purchase, Judge Rules

    An Arkansas man who bought an airplane and later sold it to buy a new one owes use tax on his purchase of the new plane because it isn't considered a trade-in, an administrative law judge ruled.

  • September 28, 2021

    Ark. House Bill Would Cut Income Tax Rate

    Arkansas would reduce its income tax levied against individuals, trusts and estates by one percentage point under a bill introduced Tuesday in the state House of Representatives.

  • September 27, 2021

    Texas, Miss., La. Seek To Stop Federal Tax Cut Limitations

    Texas, Louisiana and Mississippi asked a Texas federal court Monday to stop the U.S. Treasury Department from enforcing a federal provision limiting states from using coronavirus aid to offset tax cuts, arguing it unconstitutionally micromanages state tax policy decisions.

  • September 27, 2021

    Tribes Urge 7th Circ. To Find Land Sales Don't Nix Tax Break

    Four Chippewa tribes asserted to the Seventh Circuit that a federal judge incorrectly interpreted a treaty and common law in finding that reservation lands can be subject to property taxes by Wisconsin once the land is sold to non-Indians.

  • September 27, 2021

    Ga. Appeals Court Remands Waste Fee Dispute To Trial Court

    A Georgia appeals court said Monday that a lower court erroneously dismissed a proposed class action claiming Atlanta's solid waste removal fee was an illegal tax because it was collected from people whose waste wasn't removed by the city.

  • September 27, 2021

    Former Ga. Tax Man's Case Too Old To Pursue, 11th Circ. Told

    A Georgia federal court correctly dismissed a suit against the state's Department of Revenue by a former employee because his claims of violations of his constitutional rights were too old to pursue, a fellow former employee told the Eleventh Circuit.

  • September 27, 2021

    La. Justices Won't Review Sugar Co.'s Sales Tax Refund Bid

    The Louisiana Supreme Court declined Monday to review a lower court's finding that a sugar manufacturer is entitled to a sales tax refund on items with a useful life of more than one year.

  • September 27, 2021

    Ark. Co.'s Assessment Must Be Adjusted, Judge Says

    An Arkansas administrative law judge partially sustained a corporate income tax assessment against an unnamed company for the 2014 through 2016 tax years but said the assessment should be adjusted based on his analysis.

  • September 27, 2021

    Dems Face Time Crunch To Pass Budget Bill By Year's End

    Congressional Democrats will likely face delays as they try to meet President Joe Biden's goal of completing a $3.5 trillion budget reconciliation bill by December that includes family incentives and tax hikes on corporations and wealthy individuals.

  • September 27, 2021

    Miss. Floats Rule Applying Sales Tax To Cloud Computing

    Mississippi would specify that cloud computing services are subject to sales and use tax under amendments that the state Department of Revenue proposed to regulations governing the taxation of computer equipment and services.

  • September 27, 2021

    Ark. Taxpayer Ineligible For Most Refunds, Dept. Rules

    An Arkansas taxpayer cannot be granted sales tax refunds on all but two transactions because the taxpayer failed to provide evidence of eligibility for the refunds, an administrative law judge ruled.

  • September 27, 2021

    Mo. Short-Term Rental Home Classified As Business

    A home consistently used for short-term rentals should be classified as commercial instead of residential for tax purposes because it was insured through a short-term rental platform and wasn't a primary residence for anyone, the Missouri Tax Commission ruled.

  • September 27, 2021

    Fla. Pitches Rule Changes For Property Tax Oversight Program

    Florida would change its property tax oversight program to extend the time frame to three years for a property owner to transfer the accrued benefit from certain assessment limitations on homestead property, the Department of Revenue said in proposed amendments.

  • September 26, 2021

    House Leaders Gear Up For Floor Vote On $3.5T Budget Bill

    Changes are likely coming for the $3.5 trillion budget reconciliation bill even as House leaders plan to bring the measure to the floor for a vote later in the week, House Speaker Nancy Pelosi, D-Calif., said Sunday.

  • September 24, 2021

    Michigan Asks To Apportion Tax On Keweenaw Bay Tribe

    Michigan has urged a federal judge to tweak his recent ruling that the state can't collect a use tax from the Keweenaw Bay Indian Community and its members for property used within tribal territory, saying the state should be allowed to apportion the tax to collect it from tribal members.

  • September 24, 2021

    Texas Tells Court To Reject ITFA, Deny $4.7M Refund To Apple

    The Texas comptroller asked a state court to deny Apple a $4.7 million refund of tax paid on sales of iCloud and iTunes Match services, arguing in part that a federal law preempting discriminatory taxes on electronic commerce is unconstitutional.

  • September 24, 2021

    Ky. Judge Enjoins Treasury From Enforcing State Tax Cut Limit

    The U.S. Department of the Treasury may not enforce a provision barring states from using federal coronavirus relief funds to offset revenue reductions such as tax cuts, a federal judge ruled Friday, giving a victory to Kentucky and Tennessee.

  • September 24, 2021

    Hawaii General Excise Tax Can Apply In Foreign Trade Zones

    A 1934 federal law establishing foreign trade zones does not preempt Hawaii from imposing its general excise tax on activities in such a zone, the Hawaii deputy attorney general said in an opinion.

  • September 24, 2021

    Tenn. Tax Board Classifies Timeshare Complex As Residential

    A Tennessee tax appeals board has classified a resort and condominium development operating as a timeshare as residential instead of an income-producing property for tax purposes, siding with the complex's owners and reversing a county decision.

  • September 24, 2021

    NJ Expands Property Tax Exemptions In 3 Cities

    New Jersey will expand its Garden State Growth Zone property tax exemption program to allow Atlantic City to participate and allow Paterson and Trenton to participate for 10 more years under a bill signed Friday by Democratic Gov. Phil Murphy.

  • September 24, 2021

    Miss. Lawmakers Reach Deal To Legalize, Tax Medical Pot

    Mississippi lawmakers announced an agreement Friday on legislation to legalize and tax medical cannabis — 4½ months after the state Supreme Court invalidated a voter-approved measure to legalize marijuana for medical use.

Expert Analysis

  • What COVID-19 Means For The M&A Insurance Market

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    Alvin Reynolds and Richard French at Atlantic Global Risk address the impact of COVID-19 on M&A insurance market dynamics, policy terms and claims, and explain new applications to support distressed transactions. 

  • Excessive Regulation And Taxation Hinder Small Biz Recovery

    State and federal legislators must act to release the chokehold on small businesses imposed by ill-conceived coronavirus relief packages and disparate rules, regulations and tax policies reaching out for them beyond state borders, says Bradley Scott at Halstead Bead.

  • Md. Digital Ad Tax Likely To Share Fate With Wash. Bank Tax

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    Maryland's digital advertising tax contains some of the same constitutional infirmities as Washington's banking surtax — which was ruled unconstitutional by a Washington state court last week — and will spawn similar litigation if the Maryland Legislature passes it over the governor's veto, say attorneys at Eversheds Sutherland.

  • Would California's Foreclosure Moratorium Be Enforceable?

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    If passed, a proposed California law — preventing foreclosure on residential property while a state of emergency related to COVID-19 is in effect — will face significant legal challenges and constitutional questions, say attorneys at Duane Morris.

  • Adapting 2020 Tax Expectations To COVID-19 Developments

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    Attorneys at Steptoe & Johnson consider unexpected international, federal and state tax developments that have occurred in response to the global pandemic, how they may impact individuals and corporations, and what measures may follow.

  • States Likely To Ramp Up FCA Enforcement Amid COVID-19

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    Companies should prepare for aggressive False Claims Act enforcement by states recovering from pandemic-related financial losses by ensuring compliance programs meet state requirements and developing internal procedures for investigating whistleblower complaints, says Peter Hyun at Wiley Rein.

  • If Md.'s Digital Ad Tax Is Passed, Court Challenges Will Follow

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    Currently awaiting Gov. Larry Hogan's signature or veto, Maryland’s proposed digital advertising tax is unique in its breadth and the many ways in which it appears to violate federal and constitutional law, say attorneys at Eversheds Sutherland.

  • How Streaming Video Cos. Are Challenging New Taxes

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    As more cities and states attempt to tax internet-based video streaming services like Netflix, companies offering these services are arguing that the taxes either do not apply to them or are unlawful, and two recent cases provide useful insights on whether those challenges are likely to succeed, says Timothy Yoo at Bird Marella.

  • Kentucky Tax Talk: Budget Focuses On Pandemic Relief

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    Kentucky’s modified budget bill reflects drastic changes to the commonwealth’s priorities since the start of the 2020 General Assembly session, for instance including tax incentives to help sustain the farming and craft alcohol industries — staples of the state’s economy suffering from the effects of COVID-19, say attorneys at Frost Brown.

  • State And Local Tax Considerations In Light Of COVID-19

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    Now that many states have extended tax filing deadlines, state tax agencies face a range of additional concerns arising out of the pandemic — from conforming to new changes in federal law to telecommuting, credit and incentive considerations, say attorneys at Skadden.

  • How Marketplace Facilitator Taxation Is Evolving

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    Since the U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair held that economic nexus was a sufficient basis for state-imposed tax, states have begun requiring marketplace facilitators, such as Amazon and Etsy, to collect and remit tax from third-party sellers using their platforms, but lack of uniformity makes compliance challenging, says Jay Jetter at Snell & Wilmer.

  • 8 Opportunity Zone Gain Rules That May Aid Investors

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    Taxpayers may elect to invest capital gains from virtually any type of asset into a qualified opportunity fund within 180 days of recognizing their qualified gain, providing adequate time to park such funds while performing investment due diligence amid economic challenges created by the COVID-19 crisis, says Alejandra Lopez at Holthouse Carlin.

  • Tax Agencies Should Show Mercy To Fix State Budgets

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    States seeking to refill depleted budgets due to the coronavirus pandemic could recover revenues more quickly if they practice lenience in collecting delinquent business taxes, says Michael Wynne at Jones Day.

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