State & Local

  • September 10, 2021

    Iowa Tax Dept. Defines Marketable Foods For Consumption

    Marketable foods for human consumption that are exempt from sales and use tax are defined as final products ready for consumption and not ingredients requiring further processing, the Iowa Department of Revenue said in an adopted rule.

  • September 10, 2021

    Iowa Rule Aims To Change Order For Claiming Tax Credits

    Iowa would change the order in which certain tax credits for businesses and individuals can be claimed under a rule proposed by the state Department of Revenue.

  • September 09, 2021

    NRA Members' Intervention In AG Suit Fails, Lacking Numbers

    A New York State judge Thursday denied an initial attempt by two NRA members to intervene in a bid to oust accused executives and preserve their organization from dissolution by the New York attorney general, dismissing the effort for being about 250,000 members shy of the requisite number for standing.

  • September 09, 2021

    Justices Asked To Mull Agency's Delegation Rule In ACA Row

    The U.S. Supreme Court has been asked to weigh in on whether an agency rule delegating rulemaking authority to a private entity violates the U.S. Constitution's nondelegation doctrine.

  • September 09, 2021

    Mich. Panel OKs Tampon Tax Repeal Amid Legal Battle

    A Michigan tax-writing committee approved a pair of bills Thursday that would exempt menstrual products such as tampons and sanitary napkins from sales and use tax, while the state is facing a lawsuit claiming the tax unconstitutionally discriminates against women.

  • September 09, 2021

    Ill. Offers Estimated Payment Penalty Relief For Entity-Level Tax

    Illinois will waive penalties for late estimated payments for the state's new entity-level tax that acts as a workaround to the federal cap on state and local tax deductions, the state Department of Revenue announced Thursday.

  • September 09, 2021

    Hodgson Russ Partner, Ex-NY Sen. Named To NY Pot Board

    A partner at Hodgson Russ LLP and a former state Democratic senator have been tapped to serve on New York's Cannabis Control Board, a body that will help create and implement the regulatory framework for the state's cannabis industry.

  • September 09, 2021

    Tenn. Tax Board Boosts Exemption For Health Facility

    A Tennessee tax appeals board has increased the percentage of a health care facility's tax-exempt value, finding that the square footage used in calculating the portion of exempt versus nonexempt value was erroneous.

  • September 09, 2021

    Calif. Office Upholds Underreported Taxable Sales Calculation

    The California Office of Tax Appeals said it won't reduce the measure of a limited partnership's underreported taxable sales and that the California Department of Tax and Fee Administration correctly imposed a negligence penalty.

  • September 09, 2021

    Calif. Couple Failed To Justify Late Tax Payments, Judge Says

    A California couple failed to prove they had reasonable cause for late tax payments because of health setbacks, an administrative law judge ruled, saying their returns had not been on time even before their health problems.

  • September 09, 2021

    Calif. Appeals Office Finds Unreported Elevator Purchase Taxable

    A California corporation's unreported purchase of an elevator is subject to sales tax, the California Office of Tax Appeals said.

  • September 09, 2021

    Mich. Panel OKs Tax Exclusions For Delivery, Installation Fees

    Michigan would exclude delivery and installation charges for tangible personal property from sales and use taxes under two bills that a state House of Representatives committee approved Thursday.

  • September 09, 2021

    MVP: Sullivan & Worcester's Richard L. Jones

    Sullivan & Worcester LLP tax partner Richard L. Jones helped clients prevail in key decisions in Massachusetts implicating the technology industry, including Oracle's successful challenge in the state's highest court over sales tax on software, earning him a spot as one of Law360's 2021 Tax MVPs.

  • September 09, 2021

    Calif. To Offer Cos. In Some Areas Tax Relief Amid Wildfires

    Businesses in California counties affected by the statewide declared emergency amid wildfires are eligible to apply for a three-month extension to file and pay taxes, the state Department of Tax and Fee Administration announced Thursday.

  • September 09, 2021

    Calif. Corp. Didn't Show Cause For Late Tax Payments

    A California company can't claim a $6 million refund after making late tax payments because it failed to prove reasonable cause for the late filing and did not qualify for a penalty abatement, an administrative law judge ruled.

  • September 09, 2021

    Calif. Tax Board Correctly Applied Tax Method, Judge Says

    The California Franchise Tax Board correctly applied the state's graduated tax rate to a nonresident because the taxpayer had additional California income that was unreported, an administrative law judge ruled.

  • September 08, 2021

    La. Delays Tax Referendums Because Of Hurricane Ida

    Louisiana will delay its elections by a month because of the devastation wreaked by Hurricane Ida, the secretary of state announced Wednesday, pushing back October referendums for a centralized sales tax commission and income tax code overhaul until November.

  • September 08, 2021

    Calif. Justices Asked To Nix SF Tax Over 'Improper Collusion'

    A San Francisco parcel tax adopted via a 2018 ballot measure should be nullified because "improper collusion" between a school district and its teachers union required the proposal to receive a supermajority vote, California's Supreme Court has been told.

  • September 08, 2021

    T-Mobile Appeals $11.4M Ga. High-Tech Refund Denial

    Equipment that T-Mobile South purchased to build a broadband internet network in Georgia is computer equipment, not voice technology, and thus qualifies for the state's high-tech exemption and an $11.4 million tax refund, the company told a state appeals court.

  • September 08, 2021

    Va. City Asks Justices To Pass On Church's Tax Break Suit

    A Virginia city urged the U.S. Supreme Court to decline hearing a church's claims that a lower court violated the First Amendment in denying a tax break for a church-owned property after determining its occupants weren't the church's ministers.

  • September 08, 2021

    NY Floats Child Care Tax Credit Rule For Jobs Program

    New York's economic development arm proposed regulation changes in Wednesday's state register to allow for enhanced tax credits for businesses operating or sponsoring child care services for their employees while undertaking certain economic development projects.

  • September 08, 2021

    SC Asks State Justices To Snub Amicus In Bookstore Tax Fight

    South Carolina's revenue department has asked the state's Supreme Court to reject a furniture company's amicus brief backing book retailer Books-A-Million's challenge to a sales tax bill, arguing it mischaracterizes the department's position and is self-serving.

  • September 08, 2021

    MVP: Gibson Dunn's Pamela Lawrence Endreny

    Pamela Lawrence Endreny led a Gibson Dunn & Crutcher LLP tax team representing Merck in a pair of colossal deals, a $2.75 billion acquisition of VelosBio and $9.2 billion sale of Organon & Co., earning her a spot among Law360's 2021 Tax MVPs.

  • September 08, 2021

    Alaska Should Exempt Biz Inputs From Sales Tax, COST Urges

    If Alaska lawmakers pass legislation imposing a state sales and use tax, they should exempt business inputs from taxation and adopt the Streamlined Sales and Use Tax Agreement, the Council on State Taxation said.

  • September 08, 2021

    Md. Extends Tax Deadlines For Cos. Affected By Hurricane Ida

    Maryland will extend tax payment deadlines for businesses affected by Hurricane Ida, the state comptroller announced.

Expert Analysis

  • La. Tax Proposal Signals Progress On Centralized Collection

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    The Louisiana Association of Tax Administrators' recent proposal to centralize sales and use tax collection in the state is a significant step forward in light of localities’ past refusal to consider this approach, but it still faces many political and administrative obstacles, say attorneys at Kean Miller.

  • Post-Election Tax Policy Scenario 1: A Republican Sweep

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    Attorneys at Brownstein Hyatt analyze tax policies implemented by the Trump administration, such as the Tax Cuts and Jobs Act, and consider what will be on the agenda if Republicans gain full control of both the legislative and executive branches in the election.

  • How Fla. Homebuilders Can Protect Pre-Closing Deposits

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    In light of Florida developers' recent success in negotiating for homebuilders to release deposits while some closing conditions remain unfulfilled, there are some ways homebuilders can safeguard their payments, but none of them are easy, says Gary Kaleita at Lowndes Drosdick.

  • The Fate Of The ACA And What's Next For Health Care

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    The U.S. Supreme Court's decision in Texas v. U.S. could render the Affordable Care Act unconstitutional in whole or in part, which, combined with the upcoming election, could drive a wide range of impacts on health care policy, businesses and patients, say Michael King and Emily Felder at Brownstein Hyatt.

  • Preparing The Next Generation Of Female Trial Lawyers

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    To build the ranks of female trial attorneys, law firms must integrate them into every aspect of a case — from witness preparation to courtroom arguments — instead of relegating them to small roles, says Kalpana Srinivasan, co-managing partner at Susman Godfrey.

  • Mentorship Is Key To Fixing Drop-Off Of Women In Law

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    It falls to senior male attorneys to recognize the crisis female attorneys face as the pandemic amplifies an already unequal system and to offer their knowledge, experience and counsel to build a better future for women in law, says James Meadows at Culhane Meadows.

  • Kentucky Tax Talk: What Appeals Board Reinstatement Means

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    While local customs and precedent set by the Kentucky Board of Tax Appeals prior to 2016 will likely be back upon the board's pending reinstatement, taxpayers and practitioners should be aware of several important practice and structural changes, say attorneys at Frost Brown.

  • 5 Ways Firms Can Avoid Female Atty Exodus During Pandemic

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    The pandemic's disproportionate impact on women presents law firms with a unique opportunity to devise innovative policies that will address the increasing home life demands female lawyers face and help retain them long after COVID-19 is over, say Roberta Liebenberg at Fine Kaplan and Stephanie Scharf at Scharf Banks.

  • IRS Real Estate Push Should Wake Up Foreign Investors

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    Two recently announced Internal Revenue Service audit campaigns targeting nonresident alien investment in U.S. real estate should prompt foreign investors to prepare for greater scrutiny as the agency works to improve tax compliance around such transactions, say attorneys at Holland & Knight.

  • NY Tax Talk: Trump Tax Returns, Revenue Rebound, Reform

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    In the latest New York tax news update, Craig Reilly at Hodgson Russ discusses President Donald Trump's ongoing tax return disclosure battle, a rebound in the state's post-COVID-19 revenue decline, noteworthy tax appeals cases involving Disney and Mars, and recent guidance on corporate tax reform.

  • How The State And Local Regulatory Landscape Is Expanding

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    States and localities are employing creative methods to emerge as key players in regulatory enforcement traditionally dominated by the federal government, including False Claims Act investigations, unfair and deceptive acts and practices claims, and pharmaceutical sector regulation, say attorneys at Troutman Pepper.

  • Colo. Ballot Measure Will Help Fix Property Tax Regime

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    If Colorado voters pass Amendment B in the upcoming election, it would repeal a now-unnecessary policy aimed at keeping residential property taxes low and serve as an important first step in providing the General Assembly with the flexibility and discretion it needs to responsibly allocate tax revenues, say Jonathan Bender and Colin Oldberg at Holland & Hart.

  • CFTC Climate Change Report Highlights Costs Of Inaction

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    The Commodity Futures Trading Commission's recent report on climate change and financial markets makes it clear that while government regulation of carbon dioxide pollution may have negative consequences, letting greenhouse gas emissions go unaddressed could harm investors, asset managers and financial institutions, says Nicholas Fox at Goldberg Segalla.

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