State & Local

  • October 07, 2024

    Mont. Tax Revenue Through Sept. Up $4M From Last Year

    Montana's general fund revenue from July through September climbed $4 million higher than the total for that period last year, according to a monthly report by the state Department of Revenue.

  • October 07, 2024

    Treasury Proposes Exempting Tribal Cos. From Income Tax

    Tribal-owned businesses would not be subject to federal income tax under proposed regulations released Monday by the U.S. Department of the Treasury, a move that would also allow such entities to be eligible to receive direct cash payments in lieu of clean energy tax credits.

  • October 07, 2024

    Stormwater Fees Not Illegal Tax, Mich. Appellate Panel Finds

    Stormwater drainage charges in Ann Arbor constitute a lawful fee and not an illegal tax, the Michigan Appeals Court ruled, saying the charges did not require voter approval as demanded under the state constitution for increased local tax rates.

  • October 07, 2024

    Ark. Net Revenue Tops Forecast By $18M Through Sept.

    Arkansas net general revenue from July through September exceeded an estimate by $18 million, the state Department of Finance and Administration reported.

  • October 07, 2024

    Va. Provides Tax Deadline Relief For Hurricane Helene Victims

    Virginia will waive interest and penalties for late personal income tax filings and payments in areas of the state affected by Hurricane Helene, the state Department of Taxation said.

  • October 07, 2024

    Va. Rejects Full Add-Back Exception For Royalty Payments

    A company that files and pays Virginia tax can only be eligible for a partial exception to the state's add-back for royalty payments made to its affiliate out of state, the state tax commissioner ruled. 

  • October 07, 2024

    Ariz. Solar Facility Cost Was Purchase Price, Court Says

    Arizona was correct to use the purchase price of a solar power facility as its original cost for tax valuation purposes, but a dispute remains on whether that value reflected only the equipment at issue, the state's tax court said.

  • October 07, 2024

    Justices Won't Hear Construction Co.'s SD Use Tax Appeal

    The U.S. Supreme Court declined on Monday to hear a construction company's argument that South Dakota's refusal to apportion use tax on its equipment based on the number of days it was used in the state was unconstitutional.

  • October 07, 2024

    High Court Won't Look At Texas Tax Foreclosure Fight

    The U.S. Supreme Court declined on Monday to review a Texas high court ruling that upended an oil company's victory over litigants challenging the tax foreclosure sale of mineral interests.

  • October 04, 2024

    NH Revenue Through Sept. Misses Estimate By $20M

    New Hampshire total receipts from July through September fell short of a forecast by $20 million, according to a report by the state Department of Administrative Services.

  • October 04, 2024

    Pa. Church Denied Retroactive Appeal Of Assessment

    A Pennsylvania church was the one at fault for the delay in its property tax appeal and therefore isn't eligible to bring the appeal retroactively, the state Commonwealth Court ruled Friday. 

  • October 04, 2024

    W.Va. Revenue Through Sept. Beats Forecast By $1.2M

    West Virginia general revenue from July through September surpassed an estimate by $1.2 million, the state Budget Office reported.

  • October 04, 2024

    Ala. Net Tax Collections Increased $306M In Fiscal Year 2024

    Alabama general revenue from October 2023 through September was $306 million higher than during the 2023 fiscal year, according to a report by the state Department of Revenue.

  • October 04, 2024

    Justices Accept Ex-Chicago Alderman's False Statement Case

    The U.S. Supreme Court said Friday that it would review the conviction of an ex-Burke Warren MacKay & Serritella PC attorney and former Chicago alderman under a federal statute that prohibits making false statements to influence certain financial institutions.

  • October 04, 2024

    Taxation With Representation: Gibson Dunn, Weil, Simpson

    In this week's Taxation with Representation, DirectTV buys EchoStar's video business for $10 billion, Marsh McLennan inks a $7.75 billion deal for McGriff Insurance, and PepsiCo closes a $1.2 billion deal to purchase Siete Foods.

  • October 04, 2024

    Ore. Court Reverses Transfer Of Pot Facility's Tax Account

    A property tax account for the interior improvements in an Oregon warehouse leased to a marijuana grower was improperly reassigned from the grower to the warehouse owner, the state's tax court said, reversing a change made by a local assessor.

  • October 04, 2024

    Ga. Tax Deadlines Extended To May After Hurricane Helene

    Certain state tax return and payment deadlines in Georgia are being postponed to May 1 in response to the damage wrought by Hurricane Helene, the state's Department of Revenue has said.

  • October 03, 2024

    Counties Say Foreclosure Attys Trying To Quash Competition

    Michigan counties facing a proposed class action over profits they kept from foreclosures of tax-delinquent properties questioned Wednesday the aim and legality of their opposing counsel's quest to rein in a previous rival's outreach to people who have experienced foreclosures. 

  • October 03, 2024

    12 Lawyers Who Are The Future Of The Supreme Court Bar

    One attorney hasn't lost a single U.S. Supreme Court case she's argued, or even a single justice's vote. One attorney is perhaps "the preeminent SCOTUS advocate." And one may soon become U.S. solicitor general, despite acknowledging there are "judges out there who don't like me." All three are among a dozen lawyers in the vanguard of the Supreme Court bar's next generation, poised to follow in the footsteps of the bar's current icons.

  • October 03, 2024

    SC Supreme Court Will Review Amazon Sales Tax Case

    South Carolina's highest court said Thursday it will review an appeals court opinion holding Amazon was required to collect and remit sales tax on products sold on its marketplace in 2016, before the landmark Wayfair decision, and owes the state $12.5 million in tax.

  • October 03, 2024

    Ind. Food Truck Owes 11 Years Of Unpaid Taxes, Dept. Says

    An Indiana-based food truck owes $240,000 in unpaid sales tax and food and beverage tax over the past 11 years, the Department of State Revenue said.

  • October 03, 2024

    Indiana Says Audit Overstated Biz's Sales Tax Assessment

    An Indiana business was able to provide receipts, invoices and exemption certificates that proved that an audit assessment for sales tax by the Department of State Revenue was overstated, according to the department in a letter of findings.

  • October 03, 2024

    Ind. Co. Doesn't Owe Tax On Canceled Order, Dept. Says

    An Indiana company was able to prove that merchandise it purchased from an out-of-state seller was canceled before it arrived and that it doesn't owe use tax on the transaction, the Department of State Revenue said in a letter of findings.

  • October 03, 2024

    Nev. July Sales Tax Revenue Drops 2.6% From Last Year

    Nevada's sales tax collection in July trailed last year's total for that month by 2.6%, the state Department of Taxation reported.

  • October 03, 2024

    NJ Mogul's Brother Says Lawyering Isn't Racketeering

    Parker McCay PA shareholder Philip A. Norcross is urging a New Jersey state judge to toss the sweeping indictment against him, his power broker brother and others over an alleged extortion scheme to acquire riverfront property in a distressed city, arguing that none of the targeted conduct is criminal.

Expert Analysis

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • 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.

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