State & Local

  • August 13, 2024

    Treasury's Loss Rules Take Broad Approach To Min. Tax Deal

    The U.S. Treasury Department recently dashed the hopes of multinational corporations seeking regulations that would have carved out an international minimum tax agreement from interacting with long-standing domestic rules aimed at preventing companies from using the same economic loss twice.

  • August 13, 2024

    IRS Delays Tax Deadlines In Vermont After Hurricane Debby

    Taxpayers in Vermont will be given until Feb. 3 to file individual and business tax returns and make payments after the state was hit by Hurricane Debby, the Internal Revenue Service said Tuesday.

  • August 13, 2024

    Shipping Co.'s Cleaning Services Taxable, Wash. Court Affirms

    A Washington state court properly denied a shipping company's request for a refund of sales tax paid on cleaning services for its shipping containers because the containers weren't integral to the ships' use, a state appellate court affirmed.

  • August 13, 2024

    Anheuser-Busch Fights Mo. Tax On Items Sent Out Of State

    Anheuser-Busch is seeking a refund of about $262,000 in Missouri sales and use taxes it says it paid on a variety of exempt transactions, including taxes paid on iPhones that were ultimately shipped to out-of-state employees and computer items used in the beer manufacturing process.

  • August 12, 2024

    UN Eyes Two Early Changes For Tax Pact In Latest Draft

    Diplomats would draft two legally binding protocols under the United Nations framework convention on international tax cooperation while creating the convention itself under the latest draft guidance for negotiators after they select from a shortlist of possible topics, including the digital economy and wealth taxation.

  • August 12, 2024

    Past Tax Ideas Offer Insight Into A Harris-Walz Presidency

    An analysis of tax proposals previously put forth by Vice President Kamala Harris and Minnesota Gov. Tim Walz, the Democrats' presumptive nominees for president and vice president, indicates they could pursue a tax agenda geared toward providing tax relief to middle- and lower-income Americans.

  • August 12, 2024

    Ill. Allows Discretion On Investment Tax Credit Repayment

    Illinois businesses that failed to meet the mandatory employment threshold for the angel investment tax credit may be granted discretion when it comes to the repayment of the credit amounts, under a bill signed by Democratic Gov. J.B. Pritzker. 

  • August 12, 2024

    IRS Extends Tax Deadlines For Minn. Storm Victims

    Minnesota taxpayers affected by severe storms and flooding have until February to file tax returns and make payments, the Internal Revenue Service said Monday.

  • August 12, 2024

    Miss. Urges State Justices To Uphold Tax On Freight Charges

    The Mississippi Supreme Court should find that the state's use tax laws clearly subject freight charges to tax, the state Department of Revenue argued in seeking to overturn a lower court decision that negated a tax assessment on third-party charges a pipeline company paid.

  • August 12, 2024

    Ill. Will Analyze State, County Property Tax Systems

    Illinois will conduct a study of the state's property tax system along with a review of Cook County's classification system under a bill signed by Democratic Gov. J.B. Pritzker.

  • August 12, 2024

    Mo. Goodwill Qualifies For Charitable Property Tax Exemption

    A Missouri Goodwill employing those with "barriers to employment" qualifies for a charitable purpose exemption, making it exempt from property tax, the state tax commission ruled. 

  • August 12, 2024

    Mich. Yacht Club's Seawalls Subject To Tax, Tribunal Says

    A Michigan yacht club's seawalls are not exempt from property tax because the seawall's primary purpose is not for erosion control, the state Tax Tribunal said.

  • August 12, 2024

    Ind. Tax Board Reverses Valuation Of Rental Property

    An Indiana tax board must reconsider the use of a single-family property that is rented out by its corporate owner, since the local assessor valued the home like an owner-occupied residence, the state's tax court said.

  • August 12, 2024

    Mo. Commission Says Lowe's Can't Value Stores As Vacant

    The Missouri State Tax Commission rejected arguments from Lowe's to reduce the value of three properties by a combined $11.7 million, disagreeing with the home improvement giant's arguments that the properties should be valued as though they were vacant.

  • 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.

Expert Analysis

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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