State & Local

  • November 21, 2024

    Ohio City Tax Exemption Isn't Retroactive, Court Affirms

    An Ohio property in a reinvestment area is not eligible for a city's tax exemption offered to remodeled homes, as the remodel was completed before the property was included in the reinvestment district, an Ohio appellate court affirmed Thursday.   

  • November 21, 2024

    La. Parishes Can't Change Property Values After Court Rulings

    Louisiana parish assessors lack the authority to unilaterally change a property's assessment if they become aware of an error in the assessment after a local board or the state Tax Commission sets the property's value, the state attorney general's office said.

  • November 21, 2024

    Fla. Nonprofit's Admission Fees Tax-Exempt, Dept. Says

    A Florida nonprofit corporation that charges admission and membership fees for use of its facilities does not owe sales tax on the fees, the Florida Department of Revenue said in an advisement released Thursday.

  • November 21, 2024

    MTC Panel Shelves Real-Time Sales Tax Audit Proposal

    The Multistate Tax Commission's Audit Committee opted not to proceed with considering a tax practitioner's proposal to develop a real-time sales tax audit program, but the project could be revisited after the intergovernmental organization fills vacant auditor positions, the panel's chair said Thursday.

  • November 21, 2024

    Minn. Tax Court Won't Revisit Stipulated $1M Property Value

    The Minnesota Tax Court rejected a challenge to a $1 million property valuation, saying it had already set that value to reflect a stipulation reached between the local assessor and the previous owner for the assessment date at issue.

  • November 21, 2024

    Florida Co.'s Purchases For Attractions R&D Are Exempt

    A Florida taxpayer's research and development expenses related to the development of new engineered attractions qualify for the state's research and development exemptions, the state Department of Revenue said in an advisement released Thursday.

  • November 21, 2024

    Miss. Collections Through Oct. Down $39M From Last Year

    Mississippi's general revenue collection from July through October underperformed the same period in the last fiscal year by $39 million, according to the state Department of Revenue.

  • November 20, 2024

    Fla. Couple Ask To Revive Suit Over Unclaimed Property

    A Florida couple asked the Eleventh Circuit Wednesday to revive their proposed class suit against the state's chief financial officer over a law that allows officials to hold unclaimed money indefinitely, arguing that it is a taking without just compensation because the state never pays interest on the amount held.

  • November 20, 2024

    NY Agency Says Ex-CUNY Employee's Payout Is Tax-Exempt

    A pension payment from the City University of New York to an employee who left CUNY before being vested in the retirement program is still tax-exempt retirement income, the state's tax department said.

  • November 20, 2024

    NY Dept. Finds Partnership Distributions Not Tax-Exempt

    Distributions from a certified public accounting firm to a retired partner incur New York state personal income tax, the state tax agency said, finding the distributions don't conform to the definition of retirement income under federal statute and aren't considered tax-exempt annuity payments under state regulations.

  • November 20, 2024

    NJ Court Must Revisit Assessor's Workplace Retaliation Claim

    A New Jersey trial court must revisit a municipal tax assessor's workplace retaliation claim as the case used by the court in its decision doesn't exempt assessors from the state's employee protection law, an appellate panel ruled Wednesday.

  • November 20, 2024

    Va. Tax Applies To Co.'s Service Fees, Tax Commissioner Says

    A furniture business that sells to customers in Virginia owes sales tax on delivery and installation fees because the services are provided in conjunction with products, the Virginia tax commissioner ruled.

  • November 20, 2024

    NY Finds Gov't Worker's Retirement Distributions Subtractable

    A distribution from a federal government retiree's thrift savings plan is not subject to New York state income tax, the state's tax department said.

  • November 20, 2024

    NY Says Changes To Fed. Tax Return Reset Refund Timeline

    A couple living in Switzerland for part of each year timely filed their claim for overpaid New York state income taxes dating back to 2011 soon after winning double-taxation relief under the Swiss-U.S. tax treaty in 2018, the state's tax department said.

  • November 20, 2024

    NY Tax Withholding Not Needed For Foreign Board Member

    A New York company that appointed an Italian citizen to its board of directors does not have to withhold state income tax for payments made to that board member, the state's tax department said.

  • November 20, 2024

    Pennsylvania Justices Nix Alcatel-Lucent's $4M Tax Refund

    Recent precedent should not be applied retroactively when deciding if a flat-dollar cap on Alcatel-Lucent's net loss deduction violated the Pennsylvania Constitution, the state's Supreme Court ruled Wednesday, nixing the company's $4 million income tax refund granted by a Commonwealth Court panel.

  • November 20, 2024

    NJ Power Broker, Attys Demand Wiretap Docs In RICO Case

    George E. Norcross III, a politically influential insurance executive in New Jersey, and others accused alongside him of a massive racketeering scheme demanded Wednesday that state prosecutors turn over complete wiretap application information dating back to 2016, arguing that those details form the core of the state's case against them.

  • November 20, 2024

    NY Says LLC's Partners Can Subtract Payroll Expense Shares

    Partners of a New York limited liability company may subtract from their state taxable income their distributive shares of payroll expenses that were not allowed to be deducted from their federal income, the state's tax department said.

  • November 20, 2024

    NY Says Couple Can't Carry Forward Charitable Deduction

    A New York couple cannot carry over a deduction for a charitable donation to subsequent tax years as there is nothing in the state's statutes that allows for such a move, the state's tax department said.

  • November 20, 2024

    Boston Mayor Touts Property Tax Relief Bill Before Panel

    Massachusetts lawmakers should allow Boston to adjust its property tax calculations to stabilize the share borne by residences, mitigating an impending tax hike, and boost a business personal property tax exemption, Boston's mayor told a legislative panel Wednesday.

  • November 20, 2024

    La. Total Revenue In Oct. Falls $242M From Last Year

    Louisiana revenue in October fell $242 million from the total for the same month last year, according to a report from the state Department of Revenue.

  • November 20, 2024

    Neb. Revenue Collection Through Oct. Matches Estimate

    Nebraska's total net revenue from July through October was level with estimates, according to the state Department of Revenue.

  • November 20, 2024

    NY Resident Owes Tax On Bonuses For Work Out Of State

    A New York resident who lived out of the country until late 2018 owes state and New York City tax on bonuses and stock units that were paid in 2019 for work done in prior years, the state tax agency said.

  • November 20, 2024

    Ill. Revenue Through Oct. Beats Forecast By $415M

    Illinois' general revenue collection from July through October outpaced a government forecast by $415 million, according to the state Office of Management and Budget.

  • November 20, 2024

    Va. Furniture Retailer Correctly Taxed, Commissioner Rules

    A Virginia furniture retailer that entered a lease agreement with a vendor for the use of product-imaging equipment but failed to remit the required sales and use tax was correctly issued an assessment, the state tax commissioner ruled.

Expert Analysis

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

  • What Recent Study Shows About AI's Promise For Legal Tasks

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    Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.

  • Gonna Fly Now From California: SALT In Review

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    From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Litigation Inspiration: A Source Of Untapped Fulfillment

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    As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.

  • Think Like A Lawyer: Forget Everything You Know About IRAC

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    The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.

  • How New EU Tax And Transfer Pricing Rules May Affect M&A

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    Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.

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