State & Local

  • August 22, 2024

    StubHub Appeals $8.5M Wis. Sales Tax Assessment

    Online ticket marketplace StubHub told the Wisconsin Court of Appeals that a lower court correctly determined it wasn't on the hook for an $8.5 million sales tax assessment because it didn't directly act as a ticket seller.

  • August 22, 2024

    NY Court Revives Co.'s Back Tax Payment Allocation Claim

    The New York Division of Tax Appeals has the jurisdiction to hear a Bronx-based business's protest over how its tax payments were allocated, a state appeals court ruled. 

  • August 22, 2024

    Ill. Exempts Certain Home-Delivered Meals From Taxes

    Purchases of certain home-delivered meals for older and lower-income residents are exempt from an array of state taxes, the Illinois Department of Revenue said.

  • August 22, 2024

    Local Property Tax Exemptions A Must For Solar, Va. AG Says

    Localities are required under state statute to provide an exemption for the taxation of property used for solar photovoltaic systems, or systems that use solar panels to create energy, the Virginia attorney general said in an opinion.

  • August 22, 2024

    NY AG Tells Appeals Court To Uphold $465M Trump Judgment

    Donald Trump has barely challenged the extensive proof of financial statement lies undergirding a $465 million civil fraud judgment against him and his co-defendants, New York's attorney general said in an appeals brief looking to preserve the bench verdict.

  • August 22, 2024

    Mass. Tax Panel OKs $14M In Research Credits For Bank Co.

    A Massachusetts bank holding company is entitled to nearly $14 million in research tax credits because state law does not restrict such corporations from receiving the credit, the state Appellate Tax Board said, reversing the state tax department.

  • August 22, 2024

    Miss. Justices Asked To Uphold Tax On Biz's Fireworks Sales

    A Mississippi company's sales of fireworks and Christmas trees weren't yard sales exempt from sales tax as they were held frequently and consistently, the Mississippi Department of Revenue told the state Supreme Court, adding that a lower correctly found that the company's sales are taxable.

  • August 22, 2024

    Ohio Board Upholds Partial Valuation Of Old Coal Plant

    A decommissioned coal plant had two of its parcels properly valued by an Ohio county, but one additional parcel should have its valuation reduced because the structure built on it added no value, the Ohio Board of Tax Appeals ruled.

  • August 22, 2024

    Ore. Tax Court Won't Allow Expense Shift To Previous Year

    An Oregon business owner's attempt to assign advertising costs to a previous tax year was correctly denied, the state's tax court said, while it allowed a partial deduction for expenses related to home offices.

  • August 21, 2024

    Tech Cos. Duck Proposed Calif. Bill Via News Funding Deal

    Major tech companies, including Google, agreed Wednesday to pay roughly $250 million into a fund that proponents say would support newsrooms across California in a deal that avoids a proposed regulation that would've forced Big Tech to pay the state's media organizations for distributing news content.

  • August 21, 2024

    NJ Caught Nearly 1 Million Fake Property Tax Relief Bids

    New Jersey has increased its security measures for a property tax relief program after the state tax agency identified nearly one million fraudulent applications last year, a state Division of Taxation representative said Wednesday.

  • August 21, 2024

    FTA To Facilitate Legislative Roundtables Among Tax Admins

    The Federation of Tax Administrators is set to facilitate a legislative work group that could foster more collaboration and awareness among state and local tax administrators about legislation circulating nationwide, a Missouri Department of Revenue representative said Wednesday.

  • August 21, 2024

    3 Questions Raised By Harris' Support For 28% Corp. Tax Rate

    Vice President Kamala Harris has proposed increasing the corporate tax rate to 28% to boost revenue if she's elected president, but the proposed hike raises questions about changes to the corporate tax base, the future of the OECD's global tax deal and the potential impact on workers.

  • August 21, 2024

    Nebraska Caps Local Property Tax Increases

    Nebraska will cap property tax increases by local jurisdictions and provide $750 million in property tax relief as part of a bill signed by the governor, who said tax reform efforts aren't over yet.

  • August 21, 2024

    Calif. Will Waive Interest Charged Because Of State Errors

    California's Office of Administrative Law approved an amendment to a regulation freeing taxpayers from paying interest if they didn't pay the correct amount of sales or use tax because of an error or delay by a state agency, a state tax agency said.

  • August 21, 2024

    Minn. Justices OK Denial Of Homestead Tax Break

    A Minnesota property was correctly denied a homestead classification and property tax break because the owner did not live at the home as required, the state Supreme Court said Wednesday, affirming a state tax court decision.

  • August 21, 2024

    Wisconsin Latest State To Join Direct File For 2025

    The Internal Revenue Service's free electronic tax filing program, Direct File, will be available in Wisconsin for the 2025 tax filing season, the IRS and U.S. Treasury Department announced Wednesday.

  • August 21, 2024

    Miss. Tax Revenue In July Fell $12.9M From Last Year

    Mississippi tax collection in the first month of the 2025 fiscal year was $12.9 million less than last year, according to the state Department of Revenue.

  • August 21, 2024

    Neb. General Revenues In July Beat Forecast

    Nebraska general revenues in July, the start of the 2025 fiscal year, were roughly $855,000 higher than expected, according to a report by the state Department of Revenue.

  • August 21, 2024

    Minn. Tax Court Cuts $2.5M From Office Building Value

    The local valuation of a Minnesota office building recently occupied by the state Department of Education was too high, the state tax court said, cutting about $2.5 million from the assessment.

  • August 20, 2024

    UN Dives Into Murky Waters Of Taxing Digital Services

    The United Nations has its sights set on cross-border services in the digital economy as its framework convention on tax takes shape, but it remains unclear how countries will define that broad and hotly contested topic as they work toward a treaty.

  • August 20, 2024

    Neb. Lawmakers OK Property Tax Relief In Special Session

    The Nebraska Legislature approved emergency legislation Tuesday to provide $750 million annually in property tax relief and limit local tax hikes, rejecting amendments to help pay for the measure by eliminating numerous sales tax exemptions.

  • August 20, 2024

    Ohio Justices Nix Local Appeal Of Pipeline's $950M Tax Value

    An Ohio county auditor cannot appeal a settlement agreement between the state tax agency and an energy company over the $950 million value of a gas pipeline transmission system, the state's highest court ruled Tuesday, upholding the state Board of Tax Appeals.

  • August 20, 2024

    Temple Law Prof, Kostelanetz Atty To Lead ABA Tax Section

    A longtime professor at the Temple University Beasley School of Law and a seasoned tax controversy partner at Kostelanetz LLP will together helm the American Bar Association Section of Taxation for the 2025-2026 term, the firm announced Tuesday.

  • August 20, 2024

    Mass. Parcels Were Properly Valued Despite Construction

    Two parcels of land in a Massachusetts town were properly valued and should not have their value decreased based on construction on a nearby property, the state Appellate Tax Board said in a decision released Tuesday.

Expert Analysis

  • 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.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

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