State & Local

  • October 08, 2021

    NY Court Tosses Suit Claiming Landlord Evaded Rent Laws

    A New York state judge has dismissed a proposed class action from tenants who claim their landlord accepted tax breaks only to skirt state rent stabilization laws by reporting initial rents higher than those charged.

  • October 08, 2021

    Mich. Bill Would Allow Hosting Platforms To Collect Local Taxes

    Owners of short-term rental facilities in Michigan could allow hosting platforms or owner agents to collect certain local taxes on the owner's behalf under a bill introduced in the state House of Representatives.

  • October 08, 2021

    Ohio Arby's Property Best Valued At Sale Price, Board Rules

    An Ohio Arby's property was best valued at its $875,000 sales price because neither the state Board of Equalization nor the property owner correctly determined the property's appraisal value, the state Board of Tax Appeals ruled Friday.

  • October 08, 2021

    Calif. Justices Asked To Nix SF Tax Over District's 'Usurpation'

    California's Supreme Court has been asked to take up a challenge against a San Francisco parcel tax adopted via a 2018 ballot measure because of a school district's efforts to "usurp the people's power" and skirt a supermajority vote.

  • October 08, 2021

    Ohio Bartender Not On Hook For Bar's Tax Tab, Board Says

    An Ohio bartender wasn't the responsible party for a sales tax assessment on the restaurant she worked at because she had no meaningful financial responsibilities in the business, the state Board of Tax Appeals ruled Friday.

  • October 08, 2021

    Bank Tax In Washington And Secrets In Philly: SALT In Review

    From Washington state's tax on large banks to Philadelphia's secret meetings on tax reform, RM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • October 08, 2021

    Walmart, Ark. County Settle $71M 'Dark Store' Tax Disputes

    Walmart settled a $71 million assessment dispute with an Arkansas county over the value of 10 properties that centered on the so-called dark store theory, in which the company argued the properties should have been valued as vacant. 

  • October 08, 2021

    NH Justices Affirm Board's Property Tax Abatement Dismissal

    A New Hampshire tax board properly rejected a property tax abatement challenge by condominium owners after finding there wasn't reasonable cause to omit signatures and certifications on their abatement applications, the state's Supreme Court said Friday. 

  • October 08, 2021

    NY Gov. Keeping Cuomo's Top Budget Director On Staff

    New York Gov. Kathy Hochul will retain former Gov. Andrew Cuomo's budget director, a choice met with praise from business interests and concerns from progressives because of the position's power over state fiscal, budget and tax policy.

  • October 08, 2021

    3 SALT Cases To Watch At The Supreme Court This Term

    From settling a difference of opinion on city billboard taxes to deciding whether denying a state tax break for church-owned property was constitutional, state tax pros should watch multiple cases on the U.S. Supreme Court docket this fall.

  • October 08, 2021

    Kan. Panel Sides With Walmart In $125M 'Dark Store' Tax Row

    A split Kansas appellate court panel sided with Walmart and against county commissioners Friday in upholding a tax board's decision that lowered the value of 11 properties by $125 million, finding that the big-box stores could be valued as vacant.

  • October 08, 2021

    Taxation With Representation: Shearman, Latham, Boggs

    In this week's Taxation With Representation, Boston Scientific will buy Baylis Medical, Rigetti Computing will go public by merging with a special purpose acquisition vehicle, and investment firm Stonepeak will buy Teekay LNG Partners LP.

  • October 08, 2021

    Beltway Moves: Former Trump Attys, DHS GC, Skadden

    A California-based litigation boutique is expanding into Washington with a former White House counsel and a band of former top officials from the Trump administration. Additionally, a Sheppard Mullin Richter & Hampton LLP partner was officially confirmed as the U.S. Department of Homeland Security's newest general counsel.

  • October 07, 2021

    NYC Finance Dept. Gives Guidance On SUV Tax Break Limits

    New York City's Department of Finance issued guidance Thursday on how to comply with the city's tax provisions that limit depreciation and first-year expense deductions for sport utility vehicles after 2015.

  • October 07, 2021

    NY Court Rejects Interest To Email Co. On Tax Overpayments

    A New York state appeals court affirmed Thursday that an email services company isn't entitled to interest on overpayments of prepaid corporate tax to New York City and the state.

  • October 07, 2021

    Md. Gov., With $2.5B Budget Surplus, Proposes Tax Cuts

    Many Maryland residents and small businesses would get additional tax cuts under a plan Republican Gov. Larry Hogan proposed Thursday.

  • October 07, 2021

    Calif. Gov. Vetoes Monthly Installments For Property Taxes

    California Gov. Gavin Newsom vetoed a bill that would have allowed county boards of supervisors to adopt policies to allow some taxpayers to pay their property tax in monthly installments.

  • October 07, 2021

    Mich. House Fast-Tracks Refiled SALT Cap Workaround Bill

    Michigan lawmakers moved quickly Thursday to allow a vote on a refiled entity-level tax bill to sidestep the $10,000 federal cap on state and local tax deductions, following the governor's pledge to support the program after its funding was secured.

  • October 07, 2021

    Calif. Co. Owes Biz Tax On Sublet Airport Space, Court Rules

    A California company that leased out space at the Oakland airport owes city business taxes, penalties and interest because it failed to prove the activities constituted less than 20% of its gross receipts, the state appeals court ruled.

  • October 07, 2021

    NY Opens Voluntary Payroll Tax Program 2022 Registration

    Registration for New York's voluntary payroll tax program, which allows employers to levy a payroll tax in place of income taxes, has opened for 2022, the State Department of Taxation and Finance said Thursday.

  • October 07, 2021

    NYC Lost $850M In Property Taxes Due To COVID

    New York City lost $850 million in property taxes in the 2022 fiscal year mainly as a result of the coronavirus pandemic wiping out growth in the office sector, the New York state comptroller announced Thursday. 

  • October 07, 2021

    Payment Agreement On Taxes Valid, La. AG Says

    A payment-in-lieu-of-taxes agreement between Louisiana local governments and a home improvement store passes muster under the state constitution because a city board owns the property where the business is located, the state attorney general said.

  • October 07, 2021

    NY Man Owes Max Penalty On Untaxed Cigarettes

    A New Yorker owes the maximum penalty on his possession of untaxed cigarettes because he failed to prove the penalty assessment constituted an excessive fine, the state Division of Tax Appeals said in a determination released Thursday.

  • October 07, 2021

    NY Taxpayer Meets Burden Of Proof To Claim Child Tax Credit

    A New York taxpayer can claim a child tax credit after having provided documentation from his child care provider, the state Division of Tax Appeals said in a determination released Thursday.

  • October 07, 2021

    Ohio Bill Seeks Biz Tax Credits To Offset Health Plan Costs

    Ohio businesses could claim refundable tax credits to offset a portion of their health insurance premiums that cover resident employees under a bill introduced in the state House of Representatives.

Expert Analysis

  • Justices Likely To Shield Treasury From Preemptive Action

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    Recent U.S. Supreme Court oral arguments in CIC Services v. Internal Revenue Service suggest the court will resolve a circuit split by ruling the Anti-Injunction Act shields the U.S. Department of the Treasury from preemptive challenges — bad news for those hoping to challenge unfavorable regulations, says Monte Silver at Silver & Co.

  • Next Steps For Now-Legal Mississippi Medical Marijuana

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    While unlikely to derail Mississippi's rollout of newly legal medical marijuana, a shortage of funds and a state Supreme Court review are among the challenges the state faces as it prepares for summer availability, says Ben Mitchell at Butler Snow.

  • Opportunity Zone Investment Options Should Be Expanded

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    Future opportunity zone legislation should limit the capital gains requirement and broaden tax incentives to allow participation from currently excluded investors with deep connections to community revitalization, says Venroy July at Miles & Stockbridge.

  • 2020 Election May Mark A Turning Point For Marijuana Law

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    Following the November election, the marijuana industry is more likely than ever to accelerate its exponential growth as new state legalizations pressure nearby revenue-hungry states to reform their own laws — and these developments could force changes on the federal level as well, says Tom Firestone at Baker McKenzie.

  • Ohio Tax Talk: Takeaways In Intangible Contract Rights Ruling

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    Ohio taxpayers who generate revenue from sales of certain intangible property and services can learn important lessons from Defender Security v. McClain, a recent state supreme court decision on situsing and documentation, says Christopher Tassone at Frost Brown.

  • Post-Election Financial Services Regulatory Outlook

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    Attorneys at Arnold & Porter explore regulatory expectations for the financial services sector in the wake of the presidential election, including federal agency leadership, banking regulation and agency actions, renewed focus on consumer protection, predictions for fintech, and prospects for a new financial transaction tax.

  • NY Right To Investigate Trump Consulting Fees For Tax Fraud

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    New York authorities correctly put aside political considerations and took the appropriate first step in any tax fraud investigation by seeking bank and corporate records to investigate potential connections between Trump Organization write-offs and income mirrored by Ivanka Trump's consulting company, says Daren Firestone at Levy Firestone.

  • NJ Cannabis Strides Highlight Nearby States' Need To Legalize

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    As New Jersey's ballot measure approving adult-use cannabis gives the state a strong head start in the race to legalization, neighboring states Pennsylvania, New York and Connecticut need to move quickly to follow suit or risk losing out on significant cannabis tax revenue, say attorneys at Saul Ewing.

  • Colo. Tax Vote Offers Insights On Framing Policy

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    Colorado residents’ recent decision to incrementally lower the state income tax rate shows that voters may not consider overarching consequences for infrastructure and services when presented with the opportunity for even a modest tax cut without a specific negative impact, says Trey Rogers of the Denver Metro Chamber of Commerce.

  • Ala. High Court Ruling Jeopardizes Tax Sales Held In Court

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    The Alabama Supreme Court’s recent refusal to reconsider its decision in Stiff v. Equivest Financial — that a tax sale occurring inside the courthouse, and not on the front steps, was void — gives taxpayers ammunition to invalidate an untold number of tax sales across the state, say attorneys at Nelson Mullins.

  • Business Community Mostly Wins On Tax Ballot Measures

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    Thanks to corporate efforts, voters across the country rejected a range of state and local ballot measures that would have raised taxes, with the exception of San Francisco, where a slew of changes will create significant compliance challenges for businesses, say attorneys at Eversheds Sutherland.

  • Building Owners Face An Even Stricter NYC Climate Plan

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    New York City building owners and real estate developers should regard the city council's recent vote to expand strict greenhouse gas emissions limits to more buildings as an affirmation of the city's aggressive plans to address climate change, says Raymond Pomeroy at Stroock.

  • 10th Circ. IRS Summons Ruling Shows Cannabis Biz Dilemma

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    The recent Tenth Circuit decision in Speidell v. U.S., allowing the IRS to summon records from Colorado marijuana regulators in an audit proceeding, illustrates the tension state-legal marijuana business owners face when information requested in a civil proceeding is about conduct potentially criminal under federal law, says Jennifer Benda at Hall Estill.

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