State & Local

  • September 19, 2024

    Nev. Board Explains Commerce Tax Filing Break For Small Biz

    Nevada no longer requires small businesses that are exempt from commerce tax to file commerce tax returns, the state Tax Commission explained.

  • September 19, 2024

    Nev. Reg Explains Expansion Of Voluntary Disclosures

    More Nevada taxpayers are able to voluntarily disclose their failures to file taxes to the state tax commission under a new regulation.

  • September 19, 2024

    Fuel Sent Out Of State Isn't Taxed, Co. Tells Texas Justices

    A Texas energy company fighting its franchise tax bill told the state's Supreme Court that the comptroller's sourcing approach for its fuel sales wrongly apportioned a sale to the state that was shipped out of state.

  • September 19, 2024

    Tax Or Fee, Utility Rates Beyond Review, Ga. Justices Hear

    A Georgia city told the state Supreme Court on Thursday that its use of utility fees to bolster city coffers was not an illegal tax, despite a sports bar owner's claims to the contrary, and that a trial court rightly said it could not decide the matter.

  • September 19, 2024

    Okla. August Revenue Below Estimates By $14M, Office Says

    Oklahoma revenue for August was $14.3 million below estimates, the state Office of Management and Enterprise Services announced.

  • September 19, 2024

    Md. Corp's. Part Owner Not Liable For Unpaid Tax, Court Says

    A part owner of a Maryland consulting company was not personally liable for the company's unpaid income tax withholdings because he did not exercise personal control over the corporation's fiscal management, the Appellate Court of Maryland affirmed.

  • September 19, 2024

    Tenn. Revenues Slightly Above Expectations, Report Says

    Tennessee's general revenue collection was $1.3 million higher than budgeted for the first two months of the fiscal year, according to the state's Department of Finance and Administration. 

  • September 18, 2024

    MTC Group Considering Partnership Apportionment Factors

    A Multistate Tax Commission group working on state taxation of partnerships said Wednesday that it is exploring for inclusion in a draft white paper some states' requirements to merge the apportionment factors of a partnership or limited liability company with those of a corporate partner that may own part of the partnership.

  • September 18, 2024

    La. Gov. Eyeing November Special Session For Tax Overhaul

    Louisiana's top tax official said Wednesday that he's hopeful lawmakers will be called into a special session in November to enact a flat personal income tax rate, broaden the sales tax base and tee up changes to the state constitution.

  • September 18, 2024

    Nev. Tax Agency Changes Regs For Contacting Audit Subjects

    Nevada has changed requirements for how state Department of Taxation auditors must contact taxpayers who are the subject of an audit and has authorized the auditors to estimate delinquent taxes due based on records provided by a taxpayer, under regulatory updates approved by the state Tax Commission.

  • September 18, 2024

    NJ Total Revenues Through Aug. Up $253M From Last Year

    New Jersey collected $253 million more revenue from July through August compared with last year, according to a monthly report by the state Department of the Treasury.

  • September 18, 2024

    Ariz. Youth Get Sales Tax Break For Small Businesses

    Small Arizona businesses operated by people under 19 are no longer required to collect and remit sales taxes under legislation passed in June, the state tax department said.

  • September 18, 2024

    IRS Delays Deadlines For Pa. Victims Of Tropical Storm

    Taxpayers in four Pennsylvania counties will have until Feb. 3, 2025, to file individual and business tax returns and make payments after portions of the state were hit by Tropical Storm Debby, the Internal Revenue Service said Wednesday.

  • September 18, 2024

    Calif. Tax Revenues Through Aug. Beat Estimate By $2.3B

    California's total receipts for the first two months of the fiscal year were $2.3 billion over estimates, according to a State Controller's Office report.

  • September 18, 2024

    NY Tax Collection Through Aug. Beats Last Year By $2.5B

    New York's net tax collection from April through August outpaced the total for the same span last year by $2.5 billion, according to the state's Department of Taxation and Finance.

  • September 18, 2024

    Ore. Tax Court OKs Refund Offset For Debt To State

    An Oregon couple's state tax refund was rightly offset to pay a delinquent account with another state agency, the state tax court ruled, saying state law required the offset and the court has no jurisdiction over the other agency's action.

  • September 18, 2024

    Accounting Firm Prunes Flower Bulb Co.'s $2M Tax Bill Case

    The North Carolina Business Court has narrowed a flower bulb retailer's negligence suit alleging its former accounting firm failed to sound the alarm about a major change in tax law, finding there was no fiduciary duty owed but that there may have been a breach of contract.

  • September 18, 2024

    Md. 2024 Fiscal Year Revenue Beats Forecast By $217M

    Maryland collected $217 million more in revenue than expected during the 2024 fiscal year, according to a final report by the state comptroller.

  • September 18, 2024

    Latham Adds A&O Shearman Energy Group Co-Lead In DC

    Latham & Watkins LLP has hired the former co-head of Allen Overy Shearman Sterling's U.S. energy, natural resources and infrastructure group to its team of transactional tax partners based in Washington, D.C., the firm announced Monday.

  • September 18, 2024

    Va. General Revenues Through Aug. Up $303M

    Virginia's general revenue collection from the start of the fiscal year through August outpaced last year's total for the same period by $303 million, according to a statement from the state secretary of finance.

  • September 17, 2024

    Prepaid Wireless Cards Not Subject To Tax, NC Justices Told

    A North Carolina cellphone retailer wasn't obliged to remit tax on sales of prepaid wireless cards because the cards are gift cards that can be used for nontaxable services and sales, an attorney for the company told the state Supreme Court on Tuesday.

  • September 17, 2024

    Vt. Supreme Court Upholds $1.1M Property Valuation

    The Vermont Supreme Court on Tuesday upheld the nearly $1.1 million valuation of a residential property determined by a hearing officer, saying the officer was not wrong to base the determination in part on a town assessment that was later found to be problematic. 

  • September 17, 2024

    Better Days Ahead For Associates, Recruiters Say

    Things are looking up for associates, recruiters say, as a strong economic outlook for the legal industry appears to be driving increased demand for younger attorneys after two straight years of layoffs.

  • September 17, 2024

    Blumenauer Pushes House Speaker To Put Pot Bill To Vote

    U.S. Rep. Earl Blumenauer, D-Ore., on Monday urged House Speaker Mike Johnson to bring bipartisan cannabis legislation to a vote following revelations that Richard Nixon admitted privately that marijuana was "not particularly dangerous" while he publicly waged the war on drugs.

  • September 16, 2024

    La. Grants Automatic Tax Relief To Hurricane Francine Victims

    Louisiana taxpayers affected by Hurricane Francine may receive an automatic extension for filing state tax returns, the state's Department of Revenue announced Friday.

Expert Analysis

  • Fishing Makes Me A Better Lawyer

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    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

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    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

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    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

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    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

  • Bad Ideas That Won't Go Away: SALT In Review

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    From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Exploring An Alternative Model Of Litigation Finance

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    A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.

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