State & Local

  • July 30, 2024

    MTC Digital Work Group Examines Taxing Bundled Products

    A Multistate Tax Commission work group aiming to harmonize state tax rules for digital products is completing a project on how to tax products that are sold in a bundle, with a goal of having a draft document by September, officials said Tuesday.

  • July 30, 2024

    Neb. Gov. Defends Property Tax Plan At Committee Hearing

    Nebraska's governor testified Tuesday that his plan to fund lower property taxes by broadening the sales tax base and upping some consumption taxes works out to a tax cut, despite objections from tax groups who claim the plan would harm residents and businesses.

  • July 30, 2024

    Ropes & Gray Adds Partner To Int'l Tax Practice

    Ropes & Gray LLP recently added a tax adviser with a wealth of experience navigating transactions, funds and investments for clients as a partner in its New York office, the firm said.

  • July 30, 2024

    Local Leaders Ask Senate To Extend New Markets Credit

    Congress should consider making the new markets tax credit permanent and extending opportunity zones as a way to help local governments, local leaders told the Senate Finance Committee on Tuesday.

  • July 30, 2024

    Husch Blackwell Hires UB Greensfelder Partner In St. Louis

    Several years after Husch Blackwell LLP's newest partner, Garrett Reuter Jr., graduated from law school, he joined Greensfelder Hemker & Gale PC to work alongside his late father. Now, he's bringing clients he grew up watching his father work with, to a new platform.

  • July 30, 2024

    Pa. Joining IRS' Free E-File Program In 2025

    The IRS will make its Direct File free online tax filing program available to Pennsylvania taxpayers for the 2025 filing season, Treasury Secretary Janet Yellen said Tuesday, making it the third state to join the program after a dozen states participated in a pilot version this year.

  • July 30, 2024

    NM Extends Filing Deadlines For Wildfire Affected Areas

    New Mexico taxpayers affected by the South Fork and Salt wildfires will have until Nov. 1 to file taxes, matching the federal extension by the Internal Revenue Service, according to the state Taxation and Revenue Department.

  • July 30, 2024

    Ore. Retiree Denied Tax Subtraction For Mass. Annuity

    An Oregon retiree may not subtract payouts from a Massachusetts teachers retirement annuity from her state taxable income because payments from that plan are not among those eligible for the subtraction under state law, the Oregon Tax Court said.

  • July 29, 2024

    Utah Biz Groups Latest To Challenge Corp. Disclosure Law

    Several small-business associations in Utah became the latest group to challenge the Corporate Transparency Act's disclosure requirements, telling a federal court Monday the statute violates several constitutional provisions, including the guarantee of due process.

  • July 29, 2024

    Atty Pitches Prospective Sales Tax Audit Program To MTC

    A tax practitioner asked the Multistate Tax Commission's audit committee Monday to develop a prospective sales tax audit initiative that would permit large retailers to work with the MTC staff to ensure they are meeting their sales tax collection obligations in real time.

  • July 29, 2024

    Immigrants Paid $96.7B In Taxes In 2022, ITEP Study Says

    Unauthorized immigrants paid $96.7 billion in federal, state, and local taxes in 2022 but received few benefits in return, according to a new study released Monday, whose authors said granting such taxpayers work authorization would boost tax revenue and economic activity.

  • July 29, 2024

    Mississippi Joins MTC Corp. Income Tax Audit Program

    Mississippi has joined the Multistate Tax Commission's joint audit program, the chair of the MTC's audit committee said Monday, making it the 30th state to sign onto the initiative.

  • July 29, 2024

    Mo. Menards Store Ruled Properly Valued At $17M

    A Missouri Menards home improvement store was properly valued at $17 million by a county assessor because the store's appraiser failed to use comparable properties in his valuation, the state Tax Commission affirmed.

  • July 29, 2024

    Wayfair To Pay Colo. City Under 10% Of Disputed Sales Tax

    Wayfair will pay less than 10% of the disputed funds in a lawsuit settled last month with a Colorado city over sales tax assessments on remote sales, counsel for the home furnishings retailer said.

  • July 29, 2024

    Utah General Revenue Collection In Fiscal Year 2024 Up $31M

    Utah's revenue collection for the 2024 fiscal year was nearly $31 million higher than in the preceding year, the state Tax Commission reported.

  • July 29, 2024

    Ill. Rule Clarifies Investment Partnership Tax Liability

    Illinois clarified the calculation of withholding tax for investment partnerships under a rule adopted by the state Department of Revenue. 

  • July 29, 2024

    NRA Avoids Compliance Monitor In NY AG Case

    A Manhattan judge on Monday rejected the New York attorney general's request for a compliance monitor to oversee the National Rifle Association, saying such relief would "result in a long, awkward and potentially speech-chilling government involvement in a political organization."

  • July 29, 2024

    Mastercard To Appeal $7.7M Tax Sourcing Decision In SC

    A Mastercard entity will appeal a South Carolina administrative law judge's decision that upheld a $7.7 million corporate income tax assessment in a dispute over how the activities of the company's network should be sourced, an attorney representing the business said Monday.

  • July 29, 2024

    Chevron's Fall A 'Nothingburger' For SALT Cases, Atty Says

    The U.S. Supreme Court's overturning of the Chevron deference doctrine may amount to a "nothingburger" for state tax litigation purposes due to other doctrines that already guide courts on how to address ambiguous tax laws, a practitioner said Monday.

  • July 29, 2024

    DC Taxes Due From Property Transfer Prior To Sale

    A business that sold a commercial property in Washington, D.C., was properly assessed back taxes for a 2007 merger with a subsidiary, the District of Columbia Court of Appeals ruled.

  • July 29, 2024

    Vt. General Fund Revenues In 2024 Fiscal Year Up $46M

    Vermont's general fund revenue in fiscal year 2024 increased by $46 million from the previous fiscal year, according to the state Agency of Administration.

  • July 26, 2024

    Biz Groups Call Corp. Transparency Act Unconstitutional

    The U.S. government has failed to show how the Corporate Transparency Act meets narrow exceptions to the Fourth Amendment's search warrant requirements, a group of small businesses told a Michigan federal court Friday in contending that the statute is unconstitutional.  

  • July 26, 2024

    The Tax Angle: TCJA Prep, IRS Phone Problems

    From a look at Democrats' preparation to rewrite the 2017 GOP tax law to the Internal Revenue Service's continuing problems with providing customer service to tax professionals, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • July 26, 2024

    Ind. Tax Court Says Tax Cap Acre Limitation Unconstitutional

    The Indiana Constitution doesn't permit a fixed 1-acre limitation on land eligible for the state's 1% property tax cap, the state tax court said, siding with a couple who argued their entire property qualified for the cap.

  • July 26, 2024

    Uber Accused Of Illegally Charging Tax On Delivery Fees

    Uber illegally collects sales tax on food delivery fees in Florida, a customer claimed in a proposed class action removed to federal court, saying the company cannot charge the tax if customers have the option of picking up the order themselves.

Expert Analysis

  • 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.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

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