State & Local

  • September 03, 2021

    Ark. ALJ Affirms Tax On Weed Control, Tool Hauling Equipment

    An Arkansas administrative law judge determined that equipment used to control weeds and haul tools doesn't qualify for a state use tax exemption for farming equipment, affirming tax assessments issued by the state Department of Finance and Administration.

  • September 03, 2021

    Miss. Tax On Gambling Winnings Applies To All Gaming Sites

    The Mississippi Department of Revenue adopted a rule specifying that the state's 3% tax on gambling winnings applies to payouts from all gaming establishments, regardless of how they are licensed.

  • September 03, 2021

    Fla. Justices Say Low Property Tax Error Can't Prompt Do-Over

    Florida's Supreme Court affirmed in a split decision that a county appraiser shouldn't have assessed additional taxes on a property that was drastically undervalued because of clerical error, upholding that the property didn't originally escape taxation.

  • September 03, 2021

    California Drivers And Ohio Musicians: SALT In Review

    From California's dispute over ride-hailing drivers to Ohio's proposed incentives for the music industry, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • September 03, 2021

    IRS Gets Green Light From Court On Pot Co. Summonses

    The IRS can proceed with summonses seeking sales reports and other data on a marijuana dispensary, as a Colorado federal court ruled that the information requests are within the agency's authority to investigate its tax reporting and liabilities.

  • September 02, 2021

    Conn. Justices Rule Mental Health Home Temporary, Tax-Exempt

    Housing owned by one charity and leased to another for providing mental health services to five clients is "temporary" housing for those clients and thus qualifies for a property tax deduction, the Connecticut Supreme Court affirmed.

  • September 02, 2021

    Calif. Tax Board Launching New Power Of Attorney Letter

    California's Franchise Tax Board said taxpayers with designated representatives will soon start receiving a letter laying out power of attorney relationships they have on record, including information about the attorney's permissions on the board's online portal.

  • September 02, 2021

    NY Tax Appeals Division Affirms Prof Was Statutory Resident

    New York's Tax Appeals Division on Thursday upheld a determination that a college professor is liable for income tax as a statutory resident of New York state and city for the year 2014.

  • September 02, 2021

    NJ Court Tosses School Funding Appeal Over Tax Elements

    A challenge by municipalities and school boards over New Jersey's school funding formula is actually one alleging unfair local tax burdens and therefore was properly tossed by an administrative court, a New Jersey appeals court found.

  • September 02, 2021

    Gibson Dunn Adds Tax Partner From Baker Botts

    Gibson Dunn & Crutcher LLP expanded its tax practice group by adding a former Baker Botts LLP partner with experience working on commercial transactions and representing energy sector clients, the firm announced.

  • September 02, 2021

    Va. Extends Time Heirs' Property Owners Can Pay Back Taxes

    Virginia's governor signed a bill allowing owners of "heirs' property" to claim their property and provides additional time to pay delinquent taxes.

  • September 02, 2021

    NY Senate Confirms Two Key Cannabis Officials

    New York's Senate has confirmed two officials to oversee the state's regulation and implementation of legal marijuana sales, putting in place leaders who will help shape administration and rulemaking for a cannabis program enacted roughly six months ago.

  • September 02, 2021

    RI Tax Division Issues Guidance On PPP Loan Forgiveness

    The Rhode Island Division of Taxation issued guidance on the tax treatment of Paycheck Protection Program loan forgiveness amounts, telling taxpayers to file returns and that the tax division will provide more information in the fall.

  • September 02, 2021

    58 Groups Support Biden's Tax Plan, Condemn 'Tax Dodging'

    Fifty-eight organizations wrote to Congress on Thursday expressing support for President Joe Biden's tax plan, which they said will force "tax-dodging multinational corporations" to pay their share toward health care, elder care, child care, education and housing for working people.

  • September 02, 2021

    Democratic Govs. Back Fed. Tax Credits To Fight Climate Change

    Ten Democratic governors implored congressional leaders to include an expansion of tax credits for clean energy generation and manufacturing of zero-emission vehicles in President Joe Biden's infrastructure plan that's pending before federal lawmakers.

  • September 02, 2021

    La. Waives Dyed Fuel Penalties After Hurricane Ida

    Louisiana will temporarily waive state penalties for selling or using tax-exempt dyed diesel fuel on highways in certain Louisiana parishes because of disruptions that Hurricane Ida caused in the fuel supply chain, the state Department of Revenue said.

  • September 01, 2021

    Alaska Bill Seeks State Sales Tax, Streamlined Adoption

    Alaska would establish a 2% state sales and use tax and join the Streamlined Sales and Use Tax Agreement under a bill filed in the state House of Representatives.

  • September 01, 2021

    Ala. Floats Rule For SALT Cap Workaround

    The Alabama Department of Revenue proposed a regulation to carry out a law that allows pass-throughs to be taxed at the entity level to avoid the $10,000 federal cap on state and local tax deductions.

  • September 01, 2021

    Calif. Anti-Tax Group Files Prop 19 Repeal Ballot Measure

    A California anti-tax group filed a ballot measure that would reverse some changes made by voters in November via Proposition 19, which amended how some property tax increases can be made on inherited homes and businesses.

  • September 01, 2021

    Ala. City's Tax On Rail Fuel Not Discriminatory, Court Told

    An Alabama city did not discriminate against Norfolk Southern Railway Co. when levying its sales and use tax on the railroad, the city told a federal court, arguing that a judgment in the company's favor should be vacated.

  • September 01, 2021

    La. Has Income Tax Exclusion For Storm Aid By Nonresidents

    Nonresident businesses that are doing disaster or emergency work in Louisiana related to Hurricane Ida, which came ashore in the state Sunday, are eligible for an income tax exclusion, the state's tax agency said.

  • September 01, 2021

    Transfer Pricing Privacy Among Top Biz Worries, Tax Pros Say

    Privacy concerns about business information used in state transfer pricing negotiations and a lack of centralized local tax collection for online travel companies are among the top concerns of the business community, tax professionals said during a panel discussion Wednesday.

  • September 01, 2021

    Pa. Bill Seeks Inheritance Tax Holiday Due To Pandemic

    Pennsylvania would provide a temporary inheritance tax exemption for property transferred to descendants through Dec. 31 under a bill introduced in the state House of Representatives.

  • September 01, 2021

    Kirkland Adds Ex-Baker Botts Tax Chair To Houston Team

    Kirkland & Ellis LLP added the former chair of Baker Botts LLP's tax department as a partner in Houston, where he plans to help grow the firm's tax controversy practice and use his experience in transactions and the energy industry.

  • September 01, 2021

    Mich. Bill Seeks Broadband Tax Credit For Remote Workers

    Michigan residents who are self-employed or work remotely from their principal residence could claim an annual tax credit of up to $1,000 to offset broadband service costs under a bill introduced in the state Senate on Wednesday.

Expert Analysis

  • Kentucky Tax Talk: Cos. May Have To Foot Unemployment Bill

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    In the face of potentially significant tax hikes, Kentucky companies should work with the state and local commerce chambers to propose more business-friendly options to sustain and replenish the state's unemployment insurance fund, say attorneys at Frost Brown.

  • Shifting Economic Nexus Laws Complicate Tax Compliance

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    As governments adjust economic nexus laws to fund COVID-19 relief and essential services, businesses that rely on manual tax compliance processes should be extra vigilant in monitoring changing requirements, says Liz Armbruester at Avalara.

  • How Pa. Cost-Of-Performance Decision May Affect Taxpayers

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    A Pennsylvania court's decision last month in Synthes v. Commonwealth represents a loss for taxpayers following their decadelong clash with the Department of Revenue over its unpublished interpretation of the cost-of-performance statute, which received a shocking amount of deference from the court, says Jennifer Karpchuk at Chamberlain Hrdlicka.

  • COVID-19 Telework May Trim Fund Managers' NYC Biz Taxes

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    Hedge fund and private equity fund managers with employees working remotely during the pandemic may successfully argue their management fees are no longer subject to New York City's unincorporated business tax because they do not perform any actual fund services within the city's limits, say Scott Gluck and Maximilian Viski-Hanka at Duane Morris.

  • New IRS Regs May Quash Popular SALT Cap Workaround

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    Regulations the IRS published this week may shut down attempts to end-run the Tax Cuts and Jobs Act's cap on state and local tax deductions by using a charitable contribution scheme, but fail to address other state workarounds, say Peter Lowy and Alissa Gipson at Chamberlain Hrdlicka.

  • Calif. Appellate Ruling May Trigger More Citizen Tax Initiatives

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    A California Court of Appeal's recent decision in the Matter of Proposition C allowed special taxes proposed by voter initiative to pass with a simple majority, narrowing the previous supermajority requirement, which will likely lead to an increase in tax initiatives proposed and passed by citizen groups, say Mike Shaikh and Nicole Ford of Baker McKenzie.

  • Ohio Tax Talk: Rethinking The Work-From-Home Tax

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    A recent lawsuit challenging Ohio’s new law that taxes employees working from home during the coronavirus state of emergency as if they were working at their old workplaces demonstrates that municipal income tax methods will need to evolve, says Christopher Tassone at Frost Brown.

  • Key Tax Considerations For Cos. With Remote Employees

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    As remote work continues due to COVID-19, businesses navigating complex tax jurisdiction questions should diligently maintain employee location records for nexus and apportionment purposes, and make sure to account for differing state withholding and sourcing rules, say attorneys at Ropes & Gray.

  • Miss. Justices' Ruling, New Law Inflate State Sales Tax Reach

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    The combination of the Mississippi Supreme Court’s decision in Fitch v. Wine Express, allowing state jurisdiction over out-of-state wine sellers, and the state’s new marketplace facilitator law suggest there may be no meaningful limits on Mississippi's authority to tax remote sellers, says John Fletcher at Jones Walker.

  • 4 Tax Questions To Ask Before Signing An Enviro Settlement

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    In light of recently proposed IRS regulations, companies facing government environmental enforcement actions that want to deduct related payments must ask several key questions before finalizing any settlement agreement or court order, say Monty Cooper and Teresa Abney at Crowell & Moring.

  • 5 Steps For Transitioning To A Permanent Remote Workforce

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    As more companies consider a permanent remote work model amid the COVID-19 pandemic, attorneys at Baker McKenzie provide an employment law blueprint to support the shift.

  • States Could Use Wayfair Laws To Fix Depleted Budgets

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    As states grapple with filling revenue shortfalls caused by the COVID-19 health crisis, they may look to expand laws stemming from the U.S. Supreme Court's Wayfair decision to reach more taxpayers, says Jennifer Karpchuk at Chamberlain Hrdlicka.

  • NY High Court Case Could Upend Litigation Finance Industry

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    A ruling in favor of the defendant in Fast Trak Investment v. Sax, a case recently accepted by the New York Court of Appeals, could enable borrowers to avoid repaying litigation funders by claiming state usury law violations, say attorneys at MoloLamken.

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