State & Local

  • October 20, 2021

    Mich. House OKs Tax Exclusions For Delivery, Installation Fees

    Michigan would exclude delivery and installation charges for tangible personal property from sales and use taxes under bills passed by the House of Representatives.

  • October 20, 2021

    Proskauer Adds Tax Partner From Troutman Pepper

    Proskauer Rose LLP announced it has snagged a tax partner from Troutman Pepper to join the firm's Los Angeles office and bolster its transactional tax practice.

  • October 20, 2021

    Ark. Woman Can't Claim Income Tax Deductions

    An Arkansas woman owes a state income tax liability assessed against her and is not eligible for deductions she claimed after failing to meet the burden of proof, an administrative law judge ruled.

  • October 20, 2021

    Ark. Man Loses Bid For Farm Equipment Tax Break

    An Arkansas man owes sale tax on an item he purchased because he did not prove it was exclusively used in agricultural production, an administrative law judge ruled.

  • October 19, 2021

    Fed. Judge Recuses Herself From Md. Digital Tax Case

    The federal judge overseeing a case involving trade associations seeking to block Maryland's digital ad tax recused herself Tuesday after the associations said they couldn't provide a list of members whose stock value could be affected by the case's outcome.

  • October 19, 2021

    Sports Retailer To Pay $1.5M To End NY Tax Whistleblower Suit

    A sports merchandise and memorabilia retailer settled a New York tax whistleblower suit for $1.5 million after an investigation found the company undercollected sales and use tax on online sales, the state's attorney general said Tuesday.

  • October 19, 2021

    Telework May Reduce NYC Sales Tax By $111M, Report Says

    New York City could lose $111 million in sales tax annually due to increasing remote work, losses that could come from smaller businesses in commercial districts first but grow if flight from the city increases, the city's comptroller said Tuesday.

  • October 19, 2021

    Biz Groups, Mich. Legislators Back Ohio In 6th Circ. ARPA Row

    Business advocacy groups and Michigan lawmakers backed Ohio's bid before the Sixth Circuit to uphold an injunction barring the federal government from enforcing a law limiting states from using coronavirus aid to offset tax cuts, calling the provision unconstitutional.

  • October 19, 2021

    Parish Urges La. Justices To Allow Limestone Tax Law

    A Louisiana parish urged state justices Tuesday to reverse a lower court's finding that a state law removing a tax exclusion for certain limestone purchases was unconstitutional because it didn't pass both chambers of the Legislature with a two-thirds majority.

  • October 19, 2021

    Tower Health Bonuses Sink Hospital Tax Exemption Bid

    A Pennsylvania state court judge said the state's criteria for assessing whether a hospital should be tax-exempt were outdated and unsuited for an age of large health care companies with multiple facilities, as he denied exemptions for three Chester County hospitals over their apparent profit motive and executive bonuses.

  • October 19, 2021

    NASCAR Tells Ohio Justices Viewership-Based Tax Can't Stand

    Ohio's tax commissioner crafted an unconstitutional apportionment method using a measurement of TV audiences as the basis of a gross receipts tax assessment on NASCAR's licenses of intellectual property, the company argued to the state Supreme Court.

  • October 19, 2021

    Tenn. Nursing Facility's Property Assessment To Be Lowered

    A Tennessee nursing and assisted living facility should have its property assessment lowered because the county assessor should have used the income approach to calculate the property's value, the state Board of Equalization ruled.

  • October 19, 2021

    Tenn. Will Repeal Drop-Shipping Sales Tax Rule

    Tennessee will repeal its drop-shipping rule that makes dealers responsible for collecting sales tax under a new rule filed by the state Department of Revenue.

  • October 19, 2021

    Pa. Bill Aims To Expand Film Tax Credits For Multiyear Projects

    Pennsylvania would amend its film tax credit incentive program to remove the cap of tax credits that can be awarded in a single year for multifilm productions under a bill introduced in the state Senate.

  • October 19, 2021

    Ind. Condo Hotel Met Burden Of Proof For Lower Assessment

    An Indiana condominium hotel owner proved that the hotel's 2014 through 2016 assessment values should be lowered after evidence was provided by its appraiser, the state Board of Tax Review said in a determination released Tuesday.

  • October 19, 2021

    Ind. Developers' Day Care Properties Deemed Taxable

    Two Indiana day care properties owned by development groups are subject to property tax because for-profit child care facilities must be owned by educational providers to be exempt, the state Board of Tax Review said in a determination released Tuesday.

  • October 19, 2021

    Ind. Event Center Can't Get Tax Break For Land It Doesn't Own

    An Indiana religious event center would have been entitled to a partial property tax exemption but could not seek the exemption because it didn't own the land at issue, the state's tax review board said in a determination released Tuesday.

  • October 18, 2021

    Solar Co. Asks Fla. Justices To Ax Tax On Panels On Air Base

    A solar energy company petitioned the Florida Supreme Court to overturn a state appeals court's finding that the company's solar panel array on land it subleased at a federal air base was subject to a county's tangible personal property tax.

  • October 18, 2021

    Mo. Tells 8th Circ. Treasury Misinterprets ARPA Tax Cut Bar

    The U.S. Department of the Treasury has interpreted too broadly a coronavirus relief law barring the use of certain funds to pay for tax cuts, violating both the law and the U.S. Constitution, Missouri told the Eighth Circuit on Monday.

  • October 18, 2021

    NY Bill Would Repeal $336M In Fossil Fuel Tax Breaks

    A New York state bill would eliminate tax exemptions associated with fossil fuels and ban certain fossil fuel businesses from participating in state economic development programs to save about $336 million annually, the bill's sponsor said.

  • October 18, 2021

    Citgo Loses Appeal In $2M Texas Franchise Tax Fight

    Citgo improperly included gross proceeds from sales of noninventory securities in the sales factor denominator used to calculate the company's apportioned margin for franchise tax purposes, a Texas appeals court said, affirming a lower court's decision.

  • October 18, 2021

    Fla. Bill Would Require Rental Ad Platforms To Collect Tax

    A Florida bill introduced Monday would require certain vacation rental advertising platforms such as Airbnb to collect and remit tax, while also changing the powers of local governments to regulate such rentals.

  • October 18, 2021

    Tribe Asks Judge To Block Mich. Use Tax Apportionment Bid

    The Keweenaw Bay Indian Community asked a federal judge to deny Michigan's request to apportion a use tax that the court previously blocked from being collected on property inside tribal territory, accusing the state of trying to circumvent the injunction.

  • October 18, 2021

    Dems Eye Manufacturing Tax Breaks To Boost Budget Support

    Congressional Democrats are promoting incentives for domestic production of semiconductors, green energy technology and other items as a way to broaden support for a streamlined version of the budget reconciliation bill containing President Joe Biden's domestic agenda.

  • October 18, 2021

    Mich. Dept. Correctly Adjusted Co.'s Tax Return, Court Affirms

    The Michigan Department of Treasury can adjust a company's 2011 tax return to disallow an overpayment credit that it determined after an audit did not apply, the state Court of Appeals affirmed.

Featured Stories

  • The Federal Deduction Cap And Digital Ads: SALT In Review

    David Brunori

    From failed challenges against a federal limit on deductions to the latest assault on digital advertising, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Dems Eye Manufacturing Tax Breaks To Boost Budget Support

    Alan K. Ota

    Congressional Democrats are promoting incentives for domestic production of semiconductors, green energy technology and other items as a way to broaden support for a streamlined version of the budget reconciliation bill containing President Joe Biden's domestic agenda.

  • Global Corporate Tax Deal May Create US Treaty Puzzle

    Natalie Olivo

    The recently agreed-upon global corporate tax overhaul requires a multilateral treaty that could face roadblocks in the U.S. if ratification depends on traditional Senate tax treaty procedures, but alternative options for implementing it bring their own uncertainties, including constitutional questions.

Expert Analysis

  • Opportunity Zone Regulations Require More Fine Tuning

    Author Photo

    Problems with the latest revisions to the qualified opportunity zone investment rules reinforce a recurring theme of regulatory hiccups that may prevent investors and communities from actualizing the program's potential benefits, unless we have more guidance, says Mitchell Goldberg at Berger Singerman.

  • Ohio Tax Talk: Lessons From Apple Commercial Activity Audit

    Author Photo

    The Ohio Tax Commissioner’s recent audit of Apple, which led to allegations that the company underpaid its commercial activity tax, serves as a reminder for other Ohio taxpayers to educate themselves on the tax's exemptions and the supporting documentation they require, says Edward Rivin at Frost Brown.

  • How Florida Borrowers Can Reduce Mortgage Taxes

    Author Photo

    The steady growth of Florida development activity involving apartments, retail centers, office buildings and other projects has been accompanied by a corresponding rise in transaction taxes, but there are some strategies that borrowers can employ to reduce mortgage taxes when buying or refinancing, says Gary Kaleita at Lowndes.

  • Texas Tax Talk: Alarming Redefinition Of Nontaxable Services

    Author Photo

    In a concerning trend following two rulings from the Texas Comptroller, taxpayers in a variety of industries are facing audits that attempt to reclassify traditionally nontaxable service agreements as taxable equipment rentals, thereby unexpectedly increasing businesses' sales tax exposure, say attorneys at Baker Botts.

  • Kentucky Tax Talk: Confusion Over Manufacturing Exemptions

    Author Photo

    The Kentucky Court of Appeals' recent opinion in Century Aluminum v. Department of Revenue grappled with the state's sales and use tax exemptions for machinery, equipment and supplies used in manufacturing — but the decision seems to be at odds with an earlier court ruling, leaving taxpayers with unclear guidance, say attorneys at Frost Brown.

  • NY Tax Considerations For Fund Managers Handling Crypto

    Author Photo

    Attorneys at Mayer Brown address whether transactions in cryptocurrency and nonfungible tokens should be considered eligible for the self-trading exemptions under New York City unincorporated business tax and New York state personal income tax.

  • Pa. Tax Talk: Uniformity Clause At The State's High Court

    Author Photo

    As the Pennsylvania Supreme Court considers whether a property tax assessment violated the state Constitution's uniformity clause in Kennett Consolidated School District v. Chester County Board of Assessment Appeals, a 2019 ruling from the court — Sands Bethworks Gaming v. Department of Revenue — may help predict the pending outcome, says Jennifer Karpchuk at Chamberlain Hrdlicka.

  • Ohio Tax Talk: Adjusting To The Latest Telework Tax Rules

    Author Photo

    Due to Ohio's recently enacted H.B. 110, Ohio businesses with pandemic-related work-from-home policies must carefully analyze their withholding practices and individuals working remotely must consider whether they have overpaid their municipal income tax liability, say Christopher Tassone and Edward Rivin at Frost Brown.

  • How Tax Code Changes Affect State AG Settlement Talks

    Author Photo

    Meghan Stoppel and Gianna Puccinelli at Cozen O'Connor discuss how newly implemented tax code regulations that allow companies to deduct some payments made to resolve a government investigation or prosecution will change settlement negotiations with state attorneys general.

  • How Western States Help The Wealthy Avoid Taxes, Creditors

    Author Photo

    The race by certain states in the western U.S. to legalize shell companies, private trusts and other mechanisms allowing wealthy individuals to avoid taxes and creditors underlies the U.S.' status as a secrecy haven of choice, says Daniel Pascucci at Mintz.

  • Texas Tax Talk: Planning For Property Tax Break's Sunset

    Author Photo

    With the Texas Economic Development Act and its property tax benefits expiring on Dec. 31, 2022, developers considering a large project in the state should analyze the program's advantages and requirements and be prepared to apply well in advance of the sunset date, say attorneys at Baker Botts.

  • The Changing Pennsylvania Tax Landscape For Remote Work

    Author Photo

    Businesses with employees in Pennsylvania should be prepared to adapt to a post-COVID-19 world now that temporary guidance regarding remote work has expired and pre-pandemic rules regarding employment tax withholding and nexus have been applied, say Wendi Kotzen and Christopher Jones at Ballard Spahr.

  • Justices Open The Door Wider For Donor Info Law Challenges

    Author Photo

    The U.S. Supreme Court’s recent decision in Americans for Prosperity Foundation v. Bonta, striking down California's requirement that charities disclose the identity of major donors, will make similar state and federal statutes more vulnerable to constitutional challenge, says Lloyd Mayer at Notre Dame Law School.