State & Local
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September 23, 2024
ND General Revenues Up $350M Over Budget Forecast
North Dakota's general revenue collection from July 2023 through August 2024 came in $350 million over estimates, according to the state's Legislative Council.
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September 23, 2024
RI General Revenue Collection Beats Estimates By $49M
Rhode Island's total general revenue exceeded budget estimates by $49 million for July through August, according to the state Department of Revenue.
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September 23, 2024
Ala. Biz Tax Refund Denied For Lack Of Family Entity Election
An Alabama taxpayer was properly assessed business privilege tax in 2021 after failing to file the correct form to be considered a family limited liability entity, the state Tax Tribunal ruled.
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September 20, 2024
NY Sales Tax Applies To Use Of Portal Software, Dept. Says
New York state and local sales taxes apply to charges for the use of a web portal host's software by customers and applicants, the state tax department said, finding the charges constitute the sale of prewritten software.
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September 20, 2024
NJ Explains Sales Tax Reduction Phaseout For EVs
New Jersey will subject zero-emission vehicles to a reduced sales tax starting Oct. 1, before increasing the levy in 2025, the state Division of Taxation said as part of an FAQ page released Friday that specified other tax changes.
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September 20, 2024
NY Tax Dept. Says Biz's Data Services Subject To Sales Tax
A mobile and web analytics company in New York must collect and remit state and local sales tax for its services, according to the state Department of Taxation and Finance.
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September 20, 2024
NY Auctioneer Can't Lower Tax Bill After Price Drop
An auction house can't exclude payment reductions that are granted to a successful irrevocable bidder from its receipts subject to sales tax, the New York state taxation department said.
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September 20, 2024
IRS Special Trial Attorney Joins Hochman Salkin In California
When Hochman Salkin Toscher Perez PC's newest principal, Sebastian Voth, was studying at Emory University School of Law, a former chief counsel for the Internal Revenue Service told students that the IRS was a great place to start their careers. After 15 years as an IRS attorney, Voth found that the agency was also a great place to work, he told Law360 Pulse in an interview Friday.
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September 20, 2024
La. Tax Agency Expands Informal Payment Plans
Louisiana taxpayers with less than $50,000 in taxes due will be able to pay over five years in an informal installment plan, the state Department of Revenue said in a rule that will increase the current threshold.
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September 20, 2024
Nev. Tax Agency Allows Penalty Waivers Due To Agent Errors
The Nevada Department of Taxation can decide to waive penalties and interest for late payments from a taxpayer if the payment was late because of an error made by a taxpayer's agent, the state tax commission said in an updated regulation.
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September 20, 2024
NY Biz Out-Of-State Email Services Not Taxable, Dept. Says
A New York business that subscribes to an out-of-state email hosting service doesn't need to pay sales tax, the state tax department said, as taxing such services isn't allowed under the federal Internet Tax Freedom Act.
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September 20, 2024
NY Curtain Walls Subject To Sales Tax, Dept. Says
Tax is owed on the sales of curtain walls to a contractor for installation in New York buildings regardless of whether the installations constituted capital improvements to the properties, the state tax department said in an advisory opinion.
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September 20, 2024
NY Tobacco And Vapor Taxes Apply To Man's Product Sales
A New Yorker owes the tobacco excise tax and a 20% supplemental tax on vapor products on his sales of product that are similar to electronic cigarettes, the state Department of Taxation and Finance said.
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September 20, 2024
Miss. Revenue Through Aug. Up $3M From Last Year
Mississippi's revenue collection from July through August exceeded last year's total for that period by $3 million, according to the state Department of Revenue.
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September 20, 2024
Mass. Offering Tax Amnesty In November, December
Massachusetts will grant amnesty in November and December to certain delinquent taxpayers under a program authorized by the Legislature, the state Department of Revenue said.
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September 20, 2024
Ill. Revenue Through Aug. Tops Forecast By $245M
Illinois revenue for the first two months of the 2025 fiscal year totaled $245 million more than estimated, according to the Office of Management of Budget.
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September 20, 2024
Taxation With Representation: Gibson Dunn, Holland & Knight
In this week's Taxation With Representation, CACI International buys Azure Summit Technology, Hotel Engine lands a valuation led by Permira, and Knowles Corp. sells its microphone business to Syntiant Corp.
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September 20, 2024
NY Food Waste Removal Taxable, Department Says
Food waste removal from grocery stores, restaurants and other locations is taxable for a New York contractor because the waste has no value, so the service does not qualify as tax-exempt transportation, the state tax department said.
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September 20, 2024
Ore. Couple Denied Tax Deduction For Below-Market Rentals
An Oregon couple were correctly denied income tax deductions for expenses related to rental properties, the state tax court said, because they did not charge the renters market rates, disqualifying the rentals as income-producing properties.
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September 20, 2024
NY Sales Tax Doesn't Apply To Woman's Travel Business
A New York woman who runs a travel business does not need to collect sales tax on the fees she charges for her planning and concierge services, the state Department of Taxation and Finance said.
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September 19, 2024
Ch. 7 Trustee Urges Justices To Uphold Return Of Taxes
The bankruptcy trustee of a defunct Utah transportation company warned the U.S. Supreme Court on Thursday that overturning a decision forcing the IRS to return tax payments made by company directors to cover their personal debts would encourage shareholder fraud.
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September 19, 2024
Illinois Voters To Weigh In On Nonbinding Income Surtax
Illinois voters will get to weigh in on whether the state should amend its constitution to create a 3% surtax on millionaire income to fund property tax relief, according to a nonbinding measure the Legislature has referred to the November ballot.
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September 19, 2024
Nev. Clarifies Tax Recordkeeping Rules For Escort Services
Nevada will implement a statutory requirement that the full amount charged for and recorded by an escort service must not include deductions for service costs, interest, losses, gratuities or other expenses, according to updated regulations approved by the state tax commission.
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September 19, 2024
Nev. Nixes Regs To Implement Scrapped Insurance Tax Break
The Nevada Tax Commission has approved the repeal of regulations to implement previously enacted legislation that eliminated a credit against the state's general tax on insurance premiums, according to a notice published in the state register.
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September 19, 2024
Calif. Says FDIC's $20M Tax Refund Bid Must Wait
A California tax collection agency asked a New York federal court to throw out Federal Deposit Insurance Corp. claims seeking a more than $20 million tax refund on behalf of the shuttered Signature Bank, saying the agency is entitled to wait for a potential IRS audit to end.
NJ Resident Owes NY Tax For Remote Work During COVID
A vice president of an investment fund with a New York office owes income tax to that state for days he worked from home in New Jersey during the COVID-19 pandemic in 2020, a New York administrative law judge determined.
Md. Corp's. Part Owner Not Liable For Unpaid Tax, Court Says
A part owner of a Maryland consulting company was not personally liable for the company's unpaid income tax withholdings because he did not exercise personal control over the corporation's fiscal management, the Appellate Court of Maryland affirmed.
La. Gov. Eyeing November Special Session For Tax Overhaul
Louisiana's top tax official said Wednesday that he's hopeful lawmakers will be called into a special session in November to enact a flat personal income tax rate, broaden the sales tax base and tee up changes to the state constitution.
Editor's Pick
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
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Nev. Sales Tax Revenue In Jan. Rises $23.8M From Last Year
Nevada brought in $23.8 million more in sales tax revenue in January than in the same month last year, the state Department of Taxation said in a monthly report.
Featured Stories
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Better Days Ahead For Associates, Recruiters Say
Things are looking up for associates, recruiters say, as a strong economic outlook for the legal industry appears to be driving increased demand for younger attorneys after two straight years of layoffs.
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Candidates' Plans To End Tip Taxes Spark Fairness Concerns
The Democratic and Republican presidential nominees have both proposed eliminating taxes on tips for restaurant and hospitality workers, but tax experts say such a policy would unfairly pick winners and losers among workers and its benefits would be unevenly spread.
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UN Dives Into Murky Waters Of Taxing Digital Services
The United Nations has its sights set on cross-border services in the digital economy as its framework convention on tax takes shape, but it remains unclear how countries will define that broad and hotly contested topic as they work toward a treaty.
Expert Analysis
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Disney, American Snafus Show Legal Tactics' PR Risks
Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.
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It's No Longer Enough For Firms To Be Trusted Advisers
Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.
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Frames Of Deference: SALT In Review
From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Navigating A Potpourri Of Possible Transparency Act Pitfalls
Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.
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How Methods Are Evolving In Textualist Interpretations
Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.
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Local Taxes And Repercussions: SALT In Review
From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Financial Incentives May Alleviate Affordable Housing Crisis
There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.
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Why Attorneys Should Consider Community Leadership Roles
Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.
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Firms Must Offer A Trifecta Of Services In Post-Chevron World
After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.
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5 Tips To Succeed In A Master Of Laws Program And Beyond
As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.
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Portland's Gross Receipts Tax Oversteps City's Authority
Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.
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How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.