State & Local

  • May 17, 2022

    Md. To Exempt Community Solar Projects From Property Tax

    Maryland will exempt certain community solar projects from local property taxation under legislation signed by Republican Gov. Larry Hogan.

  • May 17, 2022

    NJ Bill Seeks Gross Income Tax Credits For R&D Expenses

    New Jersey would allow a tax credit for research and development expenses against the state's gross income tax under a bill introduced in the state Assembly.

  • May 17, 2022

    Wash. Sales Tax Owed By Taxpayer Acting As Contractor

    A Washington taxpayer is liable for the retailing business and occupation tax as well as the retail sales tax on services it provided because it was acting as a contractor, not a consultant, the state Department of Revenue ruled.

  • May 17, 2022

    La. Revenue Dept. Details Effects Of Fed. NOL Rule Changes

    Louisiana companies that carry back federal net operating losses under a coronavirus relief bill's rules must make corresponding adjustments to their state tax returns to reflect lower deductions, the state Department of Revenue said Tuesday.

  • May 17, 2022

    Ohio Floats Draft Clarifications For Sports Tax Betting Rule

    If Ohio teams obtain a sports betting license but name a designee operator as a taxpayer, all tax correspondence will flow to the designee's name, the Department of Taxation said in draft language for a proposed regulation.

  • May 17, 2022

    Colo. Creates Transparency Rules For Tax Assessors

    Colorado county assessors will be required to hold public hearings on changes in property tax materials and streamline other processes under a bill signed by the governor.

  • May 17, 2022

    Wedding Photo Packages Taxable, Miss. Tells State Justices

    A Mississippi wedding photography company must collect and remit sales tax on the sale of wedding contract packages because the packages include some tangible personal property, the state Department of Revenue told the state Supreme Court.

  • May 17, 2022

    Neb. Rejects Assessment Appeal Due to Home Upgrades

    A Nebraska property owner's attempt to lower his home's property assessment was properly denied because the comparable properties he presented had less square footage and lower-quality upgrades, the state tax commission determined.

  • May 17, 2022

    NJ Panel OKs Tax Credit Bill For Eco-Friendly Buildings

    New Jersey would provide corporate business and gross income tax credits for developers and business owners who retrofit or construct new buildings in line with environmentally friendly criteria under a bill advanced by a state Senate committee.

  • May 17, 2022

    US Is World's Best Location For Hiding Income, Index Says

    The U.S. is considered the best country in the world in which to hide income from tax and government authorities, according to this year's index unveiled Tuesday listing the most financially secretive jurisdictions as determined by the Tax Justice Network.

  • May 17, 2022

    Tenn. Well Casings Classified As Real Property In Reversal

    Well casings used for a company's oil and gas drilling in Tennessee are real property, not personal property, a state panel decided, because they are not easily removable and are not capable of being physically or manually possessed.

  • May 17, 2022

    NY Senate OKs Matching Federal Tax Filing Extensions

    New York would allow its state tax agency to automatically match any tax-filing extensions that the Internal Revenue Service grants for federal returns under a bill passed in the state Senate.

  • May 17, 2022

    Colo. To OK Higher Small-Retailer Sales Tax Retention For '23

    Colorado will temporarily increase the amount of sales tax revenue small retailers may retain as compensation for collecting and remitting the tax under a bill signed by Democratic Gov. Jared Polis.

  • May 17, 2022

    Wash. Photographer's Sales Of Digital Photos Are Taxable

    A Washington photographer who enters into an agreement to take a customer's photos and then electronically transfers them to the customer owes tax on the sale, the state Department of Revenue ruled.

  • May 17, 2022

    Wash. Gym's Fees On Personal Trainer Biz Subject To Tax

    The fees charged by a Washington gym to a personal training business in exchange for the use of gym facilities are subject to tax because the businesses were not a partnership, the state Department of Revenue ruled.

  • May 17, 2022

    Colo. OKs Retroactive SALT Cap Workaround

    Colorado will retroactively allow pass-through entities a workaround to the federal cap on deductions for state and local tax payments under legislation signed by the governor.

  • May 17, 2022

    Colo. To Delay Gasoline Fee Until April 2023

    Colorado will delay a gasoline fee of two cents per gallon, originally slated to start July 1, until April 2023 under legislation signed into law by Democratic Gov. Jared Polis.

  • May 17, 2022

    Wash. Biz Must Collect Tax On Sales To Renewable Energy Co.

    A Washington company was not entitled to a reduction of tax liability because it was not exempt from collecting tax on sales made to a renewable energy facility, the state Department of Revenue said in a determination released Monday. 

  • May 16, 2022

    Justices Rebuff Non-Natives' Bid To Nix Calif. Property Taxes

    The U.S. Supreme Court on Monday refused to take up a petition by a group of non-Native American lessees of tribal land who had asked the court to review and reverse a California court's ruling that they must cough up state property taxes.

  • May 16, 2022

    Calif.'s 'Women On Boards' Law Struck Down After Bench Trial

    A California state court judge has issued a bench trial verdict holding that a state law requiring publicly held corporations to place a minimum number of women on their boards violates the Golden State's constitution, finding the landmark measure runs afoul of its equal protection clause prohibiting sex discrimination.

  • May 16, 2022

    1st Circ. Nixes Benefits For Puerto Ricans, Citing Justices

    The First Circuit on Monday undid a lower court decision that found Puerto Rico residents are entitled to Supplemental Security Income disability and other federal benefits, citing findings from the U.S. Supreme Court determining their ineligibility didn't violate the Constitution.

  • May 16, 2022

    Ky. Appeals Court Says Pipeline Gets Taxed As Tangible Property

    A Kentucky pipeline used to transport crude oil to a refinery must be assessed as tangible personal property and not real property as the state Department of Revenue had asserted, the state Court of Appeals ruled.

  • May 16, 2022

    NJ Floats NOL, Unitary Biz Test Rules For Combined Reporting

    The New Jersey Department of Treasury proposed regulations for the state's combined reporting regime Monday, including proposals for criteria about what constitutes a unitary business and how certain net operating losses are treated.

  • May 16, 2022

    Digital Tax Pass-Through Ban Unconstitutional, Chamber Says

    Maryland's digital advertising tax unconstitutionally restricts speech by prohibiting advertisers from passing the tax on to customers as a separate charge, lawyers for the U.S. Chamber of Commerce told a federal judge.

  • May 16, 2022

    Mo. Tax Agency Says Nonprofit Art Show's Tickets Are Exempt

    Missouri sales tax does not apply to tickets sold to an art exhibition involving a nonprofit organization if proceeds are used for the organization's charitable activities, the state Department of Revenue ruled in a decision published Monday.

Featured Stories

  • Inflation In NY, Property Taxes In Philly: SALT In Review

    David Brunori

    From a proposed New York state tax exemption aimed at inflation to Philadelphia's sudden boom in property taxes, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Justices' Pass On Billboard Cases May Help Md. Digital Tax

    Maria Koklanaris

    The U.S. Supreme Court's refusal to review two cases over cities' billboard taxes could shore up Maryland's digital advertising tax, even as the result raises additional questions about whether states can tax advertising without violating the First Amendment.

  • Issues To Watch As NY Biz Tax Reform Rules Take Shape

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    New York’s forthcoming official rules for its 2015 corporate tax overhaul laws could provide welcome guidance on key apportionment, nexus and sourcing questions that have lingered the past seven years, even as some tax professionals disagree with the state’s approach. Here, Law360 examines three issues that tax professionals are monitoring as the state's final rules are rolled out.

Expert Analysis

  • Kentucky Tax Talk: Unpacking The 2022 Legislative Session

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    Individual Kentuckians will feel the changes made this legislative session as cuts to state income tax increase their net pay, while new sales taxes make many purchases more expensive, a change unlikely to help or hurt most Kentucky businesses, say attorneys at Frost Brown.

  • Crypto Investors May Face Increasing State FCA Tax Liability

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    Cryptocurrency investors who fail to report the state tax consequences of transactions are poised to encounter increased civil or criminal legal exposure as a growing number of states bring tax fraud under the purview of their whistleblower statutes, say attorneys at Brownstein Hyatt.

  • What Ohio Tax Bill Would Mean For Business Sales

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    A pending Ohio bill would codify two situations in which selling an equity or ownership interest in a business would be considered business income, clarifying a number of ambiguous tax situations, say attorneys at Taft.

  • Mich. Marijuana Bill Could Boost Tribal Economic Growth

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    New legislation in Michigan could help Native American tribes raise revenue for government services by creating a pathway for their marijuana businesses to interact with state-licensed facilities — a cooperative approach that supports tribal sovereignty and provides a model for resolving related jurisdictional challenges, says Paul Mooney at Dykema.

  • The Efficacy Of Real Estate Joint Venture Exit Strategies

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    The pandemic has highlighted the importance of negotiating exit strategies for joint ventures, but more may not be better — parties should carefully assess which options are best suited to the particular venture, factoring in certain helpful considerations, say Kris Ferranti and Jonathan Newman at Shearman.

  • NY Tribunal Ruling Instructive On Sales Taxation Of Artwork

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    A recent ruling from the New York Tax Appeals Tribunal in a case involving purchase of a Picasso painting sheds light on two important tax-structuring issues in the art industry — the form-over-substance nature of sales tax and the proper analysis to determine whether property is purchased exclusively for resale, say Joseph Endres and Joshua Lawrence at Hodgson Russ.

  • Federal Cannabis Bill Needs A Regulatory Plan To Succeed

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    The Marijuana Opportunity Reinvestment and Expungement Act, which was passed by the U.S. House of Representatives on Friday, is laudable but fundamentally flawed because it lacks a robust regulatory plan that would allow for bipartisan support, says Andrew Kline at Perkins Coie.

  • Ohio Tax Talk: How Small Business Relief Would Work

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    Yazan Ashrawi and Raghav Agnihotri at Frost Brown discuss how a bill recently approved by the Ohio Senate would reduce federal income tax liability for pass-through entity owners of small businesses, and offer planning considerations for those taxpayers.

  • What NJ Taxpayers Should Know About Russia Sanction Law

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    While several other states' pension funds have moved to divest themselves of Russian financial holdings, New Jersey's new law — swiftly introduced and enacted in response to Russia's invasion of Ukraine — appears to be the first legislation of its kind at the state level to limit economic development and tax incentives for private entities, say attorneys at Baker McKenzie.

  • Kentucky Tax Talk: Inside Louisville's New Tax Regulations

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    Businesses of all sizes should reevaluate their obligations under the Louisville Metro Revenue Commission's new regulations governing local taxes, particularly given some unexpected changes and a stricter approach to the occupational license tax, say attorneys at Frost Brown.

  • Mich. Unclaimed Property Rulings Offer Hope For Auditees

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    Two recent decisions from a Michigan circuit court, holding that commencing an unclaimed property audit does not toll the state's time limit to demand unclaimed funds, may offer property holders a glimmer of relief from burdensome, lengthy audits, say attorneys at Reed Smith.

  • Pa. Tax Talk: Ambiguity Issue In High Court Qui Tam Ruling

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    The most concerning aspect of the Pennsylvania Supreme Court's recent decision in O'Donnell v. Allegheny County, finding that qui tam payments are taxable income, is the majority's steadfast assertion that there is no ambiguity in this interpretation — when the dissenting opinion proves there is, says Jennifer Karpchuk at Chamberlain Hrdlicka.

  • Texas Tax Talk: Comptroller Appeals May Fuel Litigation

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    This Texas Supreme Court term has seen a very active comptroller bringing particularly aggressive arguments on appeal, such as those stretching the statutory language for tax liability, in a trend that could force taxpayers to litigate positions they thought were secure, say attorneys at Baker Botts.