State & Local

  • October 02, 2024

    La. Ammonia Plant Will Need To Prove Exemptions At Trial

    A Louisiana ammonia plant and its contractor will need to prove at trial that their purchases of certain property qualify for a manufacturing exemption from sales and use tax, the state's Board of Tax Appeals ruled.

  • October 02, 2024

    Fla. Revenue Through Aug. Beats Estimates By $197M

    Florida's general fund revenue from July through August was $197 million above budget forecasts, according to the state Office of Economic and Demographic Research.

  • October 02, 2024

    Texas Sept. Revenue Rises 5% From Last Year

    Texas general revenue increased by more than 5% in September from the same month last year, according to a report by the state comptroller's office.

  • October 02, 2024

    Ohio Tax Board Boosts Parcels' Value To Purchase Price

    Two Ohio parcels should be valued at their purchase price, a state tax board said, rejecting a local board's finding that their value should be lower because the buyer paid a premium and demolished several structures on the properties.

  • October 02, 2024

    Calif. Authorizes Local Tax Above 2% Cap For Transportation

    California authorized three cities to impose a transactions and use tax to support countywide transportation programs or general services that in combination with other taxes could exceed a 2% statutory cap on the combined rate under a bill signed by Gov. Gavin Newsom.

  • October 01, 2024

    Mich. Appeals Court Denies Tax Break For Church Retreat

    The Michigan Court of Appeals affirmed a state tax tribunal decision that said a church's ministry retreat house that offered recreational activities wasn't exempt from property taxes.

  • October 01, 2024

    IRS Delays Deadlines, Grants Other Relief Following Helene

    Taxpayers in all or part of seven states will have until May 1 to file individual and business tax returns and make payments after Hurricane Helene hit the area, the Internal Revenue Service said Tuesday, while also granting dyed diesel penalty relief as well.

  • October 01, 2024

    Calif. Opens Door For Region's Voters To Seek Transit Tax

    A two-county California region that's allowed to impose a retail transactions and use tax to fund rail transit can now impose such a tax through a qualified voter initiative under a bill signed by Democratic Gov. Gavin Newsom.

  • October 01, 2024

    JetBlue Calls Fla. Method Of Taxing Airlines Unconstitutional

    A law that outlines what counts as miles flown inside Florida for tax purposes violates the internal and external consistency elements of the U.S. Constitution's commerce clause, JetBlue told a state court.

  • October 01, 2024

    Colo. Justices Turn Down Water District's Tax Hike Case

    Colorado's high court said it will not hear a water district's appeal of a court decision that said the district illegally doubled its property tax rate without first seeking voter approval.

  • October 01, 2024

    La. Gov. Wants Tax Overhaul, Will Call Special Session For It

    Louisiana would end its corporate franchise tax, reduce the corporate income tax and create a flat personal income tax under a plan proposed by the governor, who said Tuesday that he will call a special session of the Legislature in November.

  • October 01, 2024

    Ind. Tax Court Backs Use Of Old Burden-Shifting Statute

    An Indiana assessor must provide evidence to back up a property's nearly $2 million valuation because the assessment occurred under a statute shifting the burden of proof to assessors if valuations increased over a certain threshold, the state's tax court said.

  • October 01, 2024

    Foreclosure Class Wants To Stop Mich. Atty's Victim Outreach

    Lawyers behind a proposed tax foreclosure class action in Michigan federal court have said an attorney who recently secured a settlement in a similar case sent a misleading solicitation letter to a client in a bid to undermine the proceedings.

  • October 01, 2024

    Treasury Plans Final Direct Pay Partnership Regs By Year-End

    The U.S. Treasury Department is eyeing the end of the year to finalize regulations for development projects to elect out of their partnership tax status to qualify for a direct cash payment of their clean energy tax credits, an official said Tuesday.

  • October 01, 2024

    Calif. Allows Income Tax Exclusion For Wildfire Payments

    California authorized a personal and corporate income tax exclusion for qualified payments received by property owners through a state financial assistance program intended to help mitigate and protect against losses related to wildfires under a bill signed by Democratic Gov. Gavin Newsom.

  • October 01, 2024

    DC Raises Fiscal 2024 Revenue Estimate By $73M

    The District of Columbia increased its estimated revenue collection for the 2024 fiscal year by about $73 million, according to the district's chief financial officer.

  • October 01, 2024

    Ohio Senate Bill Aims To Allow Tax Payments In Crypto

    Ohio would let taxpayers pay state and local taxes and other government fees with cryptocurrency under a bill introduced in the state Senate.

  • October 01, 2024

    IRS Delays Tax Deadlines In Ill. After July Storms

    Taxpayers in seven Illinois counties will have until Feb. 3 to file individual and business tax returns and make payments after portions of the state were hit by severe storms and tornadoes in July, the Internal Revenue Service said Tuesday.

  • September 30, 2024

    Calif. Lets Cities Exceed 2% Cap On Transactions And Use Tax

    California authorized certain local jurisdictions to impose a transactions and use tax for general or specific purposes that exceeds a 2% statutory cap, under a bill signed by Democratic Gov. Gavin Newsom.

  • September 30, 2024

    Key State And Local Tax Takeaways From September

    From IBM and Disney asking the U.S. Supreme Court to tackle their disputes with New York over the taxation of foreign royalties they received to a Michigan court battle over whether insurance companies should file as a unitary group, September provided a busy start to autumn in the state and local tax world. Here, Law360 presents key developments to know from the past month.

  • September 30, 2024

    Calif. Requires Disclosure Of Local Tax Rebate Agreements

    California will require cities and counties to annually disclose to the state Department of Tax and Fee Administration information regarding agreements that result in the direct or indirect payment, transfer, diversion or rebate of local sales and use tax revenue under a bill signed by Democratic Gov. Gavin Newsom.

  • September 30, 2024

    Colo. Panel Advances Small Biz Property Tax Break

    Colorado would reduce personal property taxes of small businesses with an income tax credit under draft legislation endorsed by an interim panel.

  • September 30, 2024

    Delaware Revenue Receipts Up By $21M Through Aug.

    Delaware's revenue receipts from July through August increased by more than $21 million from the same period last fiscal year, according to the state Department of Finance.  

  • September 30, 2024

    W.Va. Bill Seeks Personal Income Tax Cuts At Gov.'s Request

    West Virginia would lower its income tax rates for all brackets under a Senate bill introduced Monday in a special legislative session that was called by Gov. Jim Justice in an attempt to cut taxes.

  • September 30, 2024

    Paychex Tells NY Court Apportionment Reg Ripe For Ruling

    Paychex told a New York state court that its challenge to a state apportionment rule is ready for adjudication, with the employment services provider saying it shouldn't have to wait for the conclusion of an audit to bring its dispute to court.

Expert Analysis

  • Why Attorneys Should Consider Community Leadership Roles

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    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.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

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    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.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

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    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.

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    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.

  • How Law Firms Can Avoid 'Collaboration Drag'

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    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.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    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.

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

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