State & Local
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March 05, 2024
Ariz. Senate OKs Public Nuisance Tax Refund Referendum
Arizona's voters could enact a property tax refund program to be used in cases where a property's market value is harmed by a public nuisance, under a resolution passed by the state Senate.
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March 04, 2024
Trump Blasts DA's Gag Order Motion In NY Hush Money Case
Donald Trump's attorneys on Monday slammed the Manhattan district attorney's request for a gag order in the hush money case against the former president, arguing it would be unconstitutional to silence the "leading candidate in the 2024 election" in the midst of the primary season.
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March 04, 2024
Co. Presses NJ Tax Court For $3.6M Refund On Software Sales
An information technology services company asked the New Jersey Tax Court for a refund of $3.6 million in sales and use taxes paid on a host of software and information service transactions, arguing those sales qualified for exemptions under state law.
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March 04, 2024
Calif. Owes Microsoft $94M After Foreign Dividend Ruling
Microsoft Corp. can include 100% of dividends received from foreign affiliates in the denominator of its California sales factor and is due a $94 million refund, the state Office of Tax Appeals ruled in opinions obtained Monday by Law360.
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March 04, 2024
Minn. House Bill Seeks Repeal Of Upcoming Delivery Fee
Minnesota would repeal its newly enacted 50-cent retail delivery fee, set to take effect July 1, under legislation introduced Monday in the state House of Representatives.
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March 04, 2024
Iowa Sales Tax Owed On Corn Yield Trial Testing, Dept. Says
Iowa is due sales tax on corn testing services performed in the state by a South Dakota company, but not on its hybrid corn testing performed out of state, the Iowa Department of Revenue said in an order released Monday.
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March 04, 2024
Pa. Justices Shouldn't Take Up 'Jock Tax' Case, Players Say
The Pennsylvania Supreme Court should not accept Pittsburgh's request for review of a state Commonwealth Court decision ending the city's fee on nonresident professional athletes, a group of pro sports players associations told the justices.
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March 04, 2024
Wis. Gov. Vetoes GOP Income Tax Cut Proposal, Again
A proposal by Wisconsin Republicans to expand the range of income subject to the state's second-lowest tax bracket was vetoed by the Democratic governor, with Republicans expressing frustration over the governor's third rejection of their tax cut proposals.
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March 04, 2024
NJ Floats Axing Monthly Reports For Railroad Property Tax
New Jersey would eliminate a requirement for taxpayers with railroad property tax obligations to submit monthly reports of their net railway operating income, under proposed regulatory amendments that the state Division of Taxation proposed Monday.
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March 04, 2024
RI House OKs Interest Waivers For Commercial Properties
Rhode Island would allow a waiver of interest to be issued for overdue property taxes for commercial properties under a bill passed in the state House of Representatives.
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March 04, 2024
Md. House OKs Local Property Tax Credit Options
Local governments in Maryland could award tax credits for certain properties that are used for housing homeless people or have undergone health and safety improvements under legislation passed by the state House of Delegates.
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March 04, 2024
NJ Says Tax Form Error May Require Filers To Amend Returns
The New Jersey Division of Taxation said that it made a mistake on a 2023 corporate tax return form pertaining to allocation of S corporation income and that taxpayers who followed those instructions must file amended returns.
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March 04, 2024
Texas Revenue Collection Through Feb. Declines
Texas' net revenue collection from September through February is lagging behind last year for the same period, according to a report by the state comptroller's office.
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March 04, 2024
Ind. Casino Co.'s Out-Of-State Payments Taxable, Court Says
A casino based in Indiana should have the value of certain payments to other state governments included in its state tax base when calculating its corporate income tax liability, an Indiana court said.
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March 04, 2024
Ore. House Panel OKs Tax Break For Wildfire Damages
Funds received in Oregon through civil actions related to wildfires would be exempt from state income tax under legislation approved Monday by a House panel.
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March 04, 2024
Minn. Senate Bill Would Exempt Utilities From Property Taxes
Utility providers in Minnesota would be exempt from real and personal property taxes under legislation introduced Monday in the state Senate.
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March 04, 2024
RI Senate Bill Would Repeal Local Food Tax By 2028
Rhode Island would reduce its 1% local food tax every year until 2028, when the tax would be repealed, under a bill introduced in the state Senate.
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March 04, 2024
RI Senate Bill Would Nix Tax On Overtime Pay
Rhode Island would temporarily exclude overtime payments from taxpayers' gross income under a bill introduced in the state Senate.
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March 04, 2024
Trump's Former Finance Chief Pleads Guilty To Perjury
Allen Weisselberg, the longtime former financial chief of Donald Trump's real estate business empire, admitted Monday to lying under oath in the New York attorney general's civil fraud case as part of a plea deal to serve five months in jail.
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March 01, 2024
Pa. Supreme Court Snapshot: Judge's Side Gig Vexes Tax Row
In its first argument session of 2024, the Supreme Court of Pennsylvania will once again have seven justices on the bench to hear cases concerning issues like a judge taking a second job, following last year's elevation of Superior Court Judge Daniel D. McCaffery to fill the vacancy left by the death of former Chief Justice Max Baer in 2022.
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March 01, 2024
Ill. Appeals Panel Affirms Airline Fuel Sale Is Taxable
A single-member limited liability company operating as an Illinois retailer isn't entitled to an exemption from tax collected on sales of aviation fuel to American Airlines and US Airways, and can't claim a $162.7 million refund, a state appeals court held, affirming the state's Independent Tax Tribunal.
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March 01, 2024
Fla. Senate OKs Amendment Exempting Ag Land
The Florida Senate approved a joint resolution that would exempt property on land classified as agricultural from property taxes if a constitutional amendment is approved by voters and enacted by the Legislature.
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March 01, 2024
Colo. Revenue Collection In January Down $177M
Colorado's general revenue collection in January was roughly $177 million lower than it was in the same month last year, according to data from the state's Department of Revenue.
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March 01, 2024
NY Appeals Court OKs Cutting Golf Course Value By Millions
A New York appeals court backed a decision cutting a golf course's fair market value over several years from as high as $37 million to as low as $9 million, finding that an expert report and testimony by the property's owners were supported by the facts of the case.
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March 01, 2024
Maine Tax Revenues Through Jan. Up $48M Over Estimates
Maine's revenue collection from July through January for fiscal year 2024 was $48 million over budget forecasts, the state Department of Administrative and Financial Services reported.
Expert Analysis
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Cannabis Supercenters: Key Benefits And Legal Issues
Barstow, California’s novel plan to convert an abandoned mall into a cannabis supercenter could offer a potential blueprint for cannabis companies to thrive in a saturated market and for communities to repurpose underutilized retail spaces — but certain financing, zoning and leasing issues will need to be assessed, says Christopher Gordon at Fox Rothschild.
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Taxing The Digital Economy: The Good, The Bad And The Ugly
U.S. tech companies should watch for important developments in international taxation, including the resolution of Apple's decade-old state aid case, growing frustration with the Organization for Economic Cooperation and Development's global tax plan and adoption of the digital services tax instead, says Joyce Beebe at Rice University's Baker Institute for Public Policy.
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Kentucky Tax Talk: Pros, Cons Of The SALT Cap Workaround
Recent legislation that allows pass-through entities to be taxed at the entity level — Kentucky’s response to the federal cap on state and local tax deductions — could result in significant savings for taxpayers, but whether it applies to sole proprietorships and other aspects of the law are unclear, say attorneys at Frost Brown.
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Big Tax Changes For Multinational Cos. In Budget Proposal
The Biden administration’s fiscal year 2024 budget proposes changes that would materially alter decades-old Internal Revenue Code provisions, requiring a shift in multinational corporations' tax planning strategies comparable to that required after enactment of the Tax Cuts and Jobs Act, say Xenia Garofalo and Kyle Colonna at Eversheds Sutherland.
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Home Seized, Tax Paid, Government Enriched: SALT In Review
From a Minnesota county's profit on a home seizure to a California proposal to raise corporate income taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Mich. Statute Of Limitations Cases Carry Nationwide Impacts
The outcomes of Dine Brands v. Eubanks and Walt Disney v. Eubanks, currently working their way through the Michigan courts, are likely to affect how statutes of limitations in unclaimed property audits are calculated nationwide as well as within the state, given the widespread adoption of similar model provisions by many other states, say attorneys at McDermott.
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Wash. Fallout And New York Pets: SALT In Review
From the early fallout of Washington state's capital gains ruling to a proposed tax credit for adopting pets in New York, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inside Calif.'s New Unclaimed Property Compliance Program
As California gears up to launch its voluntary compliance program for taxpayers with unreported property owed to the state, eligible holders should be aware of kinks that may initially arise and of potential audit risks, say attorneys at Alston & Bird.
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Missouri's Big Idea And NY's Online Thought: SALT In Review
From a Missouri bill that could eventually end the state's corporate income tax to a proposed tax on online deliveries in New York City, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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9th Circ. Ruling Legitimizes Classwide Injury In Predominance
The Ninth Circuit's recent ruling that vacated class certification in Van v. LLR makes clear that the question of injury is highly relevant to the predominance analysis, and underscores the importance of making a persuasive argument that injury is individualized within the class, say attorneys at Skadden.
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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.
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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.
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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.