State & Local

  • August 09, 2024

    The Long Road To Legalizing Pot In Florida And South Dakota

    Voters in Florida and South Dakota will have the opportunity this Election Day to legalize recreational marijuana for adults 21 and over, and while the two efforts vary in their particulars, they both follow years of work by legalizers to craft a proposal that could gain court approval.

  • August 09, 2024

    3 Ways AI Tools Are Starting To Affect SALT Practices

    The rise of artificial intelligence platforms is beginning to pose questions about how states may seek to tax their usage and how tax practitioners can harness generative AI's capabilities to streamline their work while being mindful of ethical obligations. Here, Law360 spotlights three areas where AI is starting to affect the state and local tax field.

  • August 09, 2024

    Mo. Owes $1.5M Tax Refund To AT&T Entity, Co. Says

    AT&T should be granted a $1.53 million refund of erroneously paid Missouri sales tax on exempt goods and services, the company told the state Administrative Hearing Commission.

  • August 09, 2024

    Ind. Orthodontist Wrongly Taxed On Retainer Purchases

    An Indiana-based orthodontist office was wrongly assessed sales tax on purchases of retainers because they qualify for a resale exemption, the state Department of Revenue said.

  • August 09, 2024

    Ind. Garden Supply Co. Wrongly Taxed On Out-Of-State Sales

    An Indiana-based business that sells flowers and garden supplies to customers in other states was wrongly assessed sales tax on transactions through its website, the state Department of Revenue said.

  • August 09, 2024

    IRS Direct File To Be Offered In Connecticut Next Year

    The Internal Revenue Service's free electronic tax filing program known as Direct File will be available in Connecticut for the 2025 tax filing season, the agency and the U.S. Department of the Treasury announced Friday.

  • August 09, 2024

    Ind. Couple Wrongly Taxed On Ky. Income, Dept. Says

    An Indiana couple were wrongly assessed individual income tax on money earned in Kentucky, the Indiana Department of Revenue said.

  • August 09, 2024

    Mich. Court Says Tax Cap Voided By Law Firm's New Roof

    A new roof installed on the office of a Michigan law firm was an addition to the property, allowing its taxable value to increase beyond a statutory cap, the state Court of Appeals ruled, upholding a state tax tribunal finding.

  • August 09, 2024

    What Books Tax Pros Recommend For This Summer

    As practitioners monitor the tax implications of the U.S. presidential election as well as what might come out of the next European Commission, they may want to take a break with a good book. Here, Law360 takes a look at tax specialists' summer reading recommendations.

  • August 09, 2024

    Taxation With Representation: Latham, Freshfields, Wachtell

    In this week's Taxation With Representation, Quantum Capital Group agrees to a roughly $3 billion deal for Cogentrix Energy, Apax Partners LLP is acquiring Thoughtworks for roughly $1.75 billion, and Mallinckrodt inks a $925 million deal for Therakos.

  • August 08, 2024

    Meta Tells Court Md. Digital Ad Tax Unlawfully Discriminates

    Maryland's tax on digital advertising unlawfully discriminates against electronic commerce and violates the commerce clause and the First Amendment of the U.S. Constitution, Meta told the Maryland Tax Court during oral arguments Thursday in one of several related cases pending before the court.

  • August 08, 2024

    Dish, DirecTV Say New Laws Show Mo. Fees Never Applied

    Two Missouri bills signed into law last month were meant to clarify that streaming and satellite TV services were always exempt from video service provider fees, not change the law to newly exempt the services, Dish and DirecTV told a Missouri court.

  • August 08, 2024

    No Rebate Estimate For Ore. Biz Tax Measure, Panel Says

    An explanatory statement on an Oregon ballot measure to impose a new minimum corporate tax and provide payouts to state residents will not include an estimate of those rebate amounts, a state elections panel said.

  • August 08, 2024

    Utah Justices Refuse Tax Break For Sports Lab

    A Utah sports medicine lab does not use its facilities exclusively for charitable purposes and therefore is not eligible for a property tax exemption, the state Supreme Court said Thursday, upholding a Utah Tax Commission decision.

  • August 08, 2024

    Ind. Co.'s Out-Of-State Trailer Sale Not Taxable

    An Indiana company that sold a trailer to a Florida resident who then registered the trailer in Michigan didn't owe sales tax on the transaction, the Indiana Department of Revenue said.

  • August 08, 2024

    Nixon Peabody Hires Community Development Counsel In DC

    When Steven Feenstra, the newest member of Nixon Peabody LLP's the community development finance practice, visited a client's office some 25 years ago, the photos of the community housing projects the client had helped develop made a lasting impression on him, he told Law360 Pulse in an interview Thursday.

  • August 08, 2024

    Ind. Company Wrongly Denied Carryover Of Tax Credits

    An Indiana company was wrongly assessed additional corporate income tax, the state Department of Revenue said, adding that it had excess tax credits it could use to reduce its 2019 liability.

  • August 08, 2024

    Ind. Building Co. Can't Get Research Tax Credits, Dept. Says

    An Indiana construction company was correctly assessed additional corporate income tax because it failed to establish that it qualified for claimed research expense credits, the state Department of Revenue said.

  • August 08, 2024

    Ohio Board OKs Valuing Residence At Private Sale Price

    An Ohio home was overassessed, the state's tax appeals board said, finding that the property's recent sale was an arm's-length transaction and should be considered when valuing it.

  • August 07, 2024

    NJ Tax Agency Seeks Required Bids For Transfer Pricing Aide

    New Jersey is seeking bids to contract with a transfer pricing specialist because the state's agreement with a prominent economist who helped draft the federal government's transfer pricing rules can't be renewed without a competitive process, a state tax agency representative told Law360 on Wednesday.

  • August 07, 2024

    Minn. Delays Tax Deadlines For Those Hit By Storms

    Minnesota will give people and businesses in 19 counties hit by recent storms and flooding extra time to file and pay their state taxes, the Minnesota Department of Revenue said Wednesday.

  • August 07, 2024

    Office Buildings Reign Supreme In Terms Of NYC Tax Revenue

    According to a Wednesday report from New York state's fiscal watchdog, ongoing woes in the office sector aren't going to punch a hole in the budget for New York City — which can expect to continue to receive an "outsized" proportion of its tax revenue from office buildings.

  • August 07, 2024

    Tax Holidays Not Cure For Regressive Tax, Think Tank Warns

    Sales tax holidays are expensive and do more harm than good, the Institute on Taxation and Economic Policy said, instead advocating for tax policies that provide permanent relief to low- and middle-income taxpayers.

  • August 07, 2024

    Minn. Justices Affirm Wis. Biz Had Enough Contacts For Tax

    A Wisconsin distributor of industrial and packing products had enough contacts with Minnesota to be liable for its corporate franchise tax, the Minnesota Supreme Court ruled Wednesday, affirming a tax court decision.

  • August 07, 2024

    Tax Court's Economic Substance Foray May Clarify Limits

    A U.S. Tax Court judge plans to address an ill-defined provision governing the relevance of the economic substance doctrine in a microcaptive insurance case, offering the courts another chance to clarify an anti-abuse tool the IRS has been deploying more often.

Expert Analysis

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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