State & Local

  • 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.

  • August 07, 2024

    Iowa Revenues In July $128M Higher Than Last Year

    Iowa's total receipts for July were $128 million higher than the same month in the previous fiscal year, according to a memo from the state's Department of Management.

  • August 07, 2024

    Calif. Office Says Partner's Loss Claims Properly Disallowed

    A California audiovisual company that is a partner with two other companies cannot claim $853,000 in flow-through partnership losses because the company did not have the basis in the partnerships to be able to claim the losses, the state Office of Tax Appeals ruled. 

Expert Analysis

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

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