State & Local

  • August 07, 2024

    Minn. Justices Affirm Wis. Biz Had Enough Contacts For Tax

    A Wisconsin distributor of industrial and packing products had enough contacts with Minnesota to be liable for its corporate franchise tax, the Minnesota Supreme Court ruled Wednesday, affirming a tax court decision.

  • August 07, 2024

    Tax Court's Economic Substance Foray May Clarify Limits

    A U.S. Tax Court judge plans to address an ill-defined provision governing the relevance of the economic substance doctrine in a microcaptive insurance case, offering the courts another chance to clarify an anti-abuse tool the IRS has been deploying more often.

  • August 07, 2024

    Iowa Revenues In July $128M Higher Than Last Year

    Iowa's total receipts for July were $128 million higher than the same month in the previous fiscal year, according to a memo from the state's Department of Management.

  • August 07, 2024

    Calif. Office Says Partner's Loss Claims Properly Disallowed

    A California audiovisual company that is a partner with two other companies cannot claim $853,000 in flow-through partnership losses because the company did not have the basis in the partnerships to be able to claim the losses, the state Office of Tax Appeals ruled. 

  • August 07, 2024

    NH Starts Fiscal Year 2025 $4 Million Over Revenue Estimate

    New Hampshire's general fund receipts in July were $4 million higher than budget estimates, according to the state Department of Administrative Services.

  • August 07, 2024

    Missouri Voters Reject Exemption For Child Care Facilities

    Missouri will not allow local governments to exempt child care facilities from property tax after a constitutional amendment was rejected by voters Wednesday. 

  • August 07, 2024

    Logistics Co. CEO Denies Role In NJ Racketeering Scheme

    The chief executive officer of logistics firm NFI Industries on Wednesday denied that he played a role in an alleged scheme led by a New Jersey power broker accused of reaping millions in tax credits by using extortion to acquire waterfront property in the distressed city of Camden.

  • August 06, 2024

    Calif. Sales By Snowmaking Co. Are Taxable, OTA Says

    A company that creates and supplies snow for entertainment companies in California had $1.93 million in taxable sales in 2012 through 2015 despite the company saying the snow was not tangible personal property, the California Office of Tax Appeals ruled.

  • August 06, 2024

    Wash. Appeals Court Reverses On Gas Chain Owing State Tax

    A Pacific Northwest gas station chain that issued fuel cards to customers must pay the Washington state business tax when cardholders purchase gas from other participating gas station chains as well as from nonparticipating chains, a state appeals court panel said Tuesday, reversing an earlier opinion.

  • August 06, 2024

    Calif. Hoteliers Denied Tax Break On Property Sale

    The owners of a California hotel were correctly assessed taxes on the gains from sale of a property, the state Office of Tax Appeals said, finding the owners did not demonstrate they qualified for a tax deferral.

  • August 06, 2024

    Ohio Board Affirms Nix Of Tax Break For Church's Rec Site

    A recreation field owned by an Ohio-based church doesn't qualify for a property tax exemption because it wasn't used as a place of worship, the state Board of Tax Appeals affirmed.

  • August 06, 2024

    Bressler Grows In NJ With New Litigation, Tax Experts

    Bressler Amery & Ross PC added longtime experts in tax law, trusts and estates, and commercial litigation in a recent round of expansion in New Jersey announced this week.

  • August 06, 2024

    Calif. Investor Can't Exclude $15.2M In Gains, OTA Finds

    A real estate investor may not exclude about $15.2 million in capital gains from his California tax return for the 2012 tax year, the state Office of Tax Appeals found, siding with the Franchise Tax Board that the income was not subject to double taxation.

  • August 06, 2024

    Calif. Biz Not Entitled To Cost Of Goods Deduction, OTA Says

    A California construction business is not entitled to an income tax deduction for the cost of goods sold, the state Office of Tax Appeals ruled.

  • August 06, 2024

    Mont. July Revenue Collection Up $5M From Last Year

    Montana's general revenue collection for July outpaced last year's total by $5 million, the state Department of Revenue said Tuesday.

  • August 06, 2024

    Mass. Revenue Collection In July Trails Last Year By $18M

    Massachusetts' revenue collection in July was down $18 million from July 2023, the state Department of Revenue said.

  • August 06, 2024

    Calif. OTA Says Biz Owes Use Tax On Vehicle Purchase

    California's use tax still applies to a business's purchase of a commercial vehicle despite the business's argument that it was used for interstate and foreign commerce and therefore exempt, the state Office of Tax Appeals ruled. 

  • August 06, 2024

    Arnold & Porter Adds Abramson Cancer Center Chief Counsel

    Throughout her career and while working in progressive leadership roles for the Abramson Cancer Center at the University of Pennsylvania, Mir Masud-Elias, Arnold & Porter Kaye Scholer LLP's newest counsel, has asked herself the same question: Is this role the best use of her time on Earth?

  • August 05, 2024

    Netflix, Hulu Reject Owing Missouri Video Service Fees

    A new Missouri law that exempts streaming and satellite television services from video service provider fees was a clarification and does not prove the fees previously applied to streaming services, Netflix and Hulu told a state Circuit Court in a filing released Monday.

  • August 05, 2024

    Va. Owes Refund To Remote Worker, Tax Commissioner Says

    Virginia wrongly denied an individual income tax refund to a man who worked remotely in another state to cover the amount withheld by his Virginia employer, the state tax commissioner said in a ruling published Monday.

  • August 05, 2024

    Va. Biz Correctly Classified Contractors, Tax Boss Says

    Workers for a Virginia drywall and painting business did not qualify as employees, the state tax commissioner said, reversing a state tax department finding that the business owed withholding taxes on the workers' payroll.

  • August 05, 2024

    Va. Tax Head Says Man Must File Return Despite Move To Md.

    A Virginia resident who moved to Maryland to work at a hospital was still considered a domiciled resident of Virginia and required to file a state tax return there, the Virginia tax commissioner determined, saying the man maintained several links to the state.

  • August 05, 2024

    Chamber Asking 4th Circ. To Revive Md. Digital Ad Tax Fight

    The U.S. Chamber of Commerce and other groups are seeking Fourth Circuit review of a federal district court decision throwing out their First Amendment complaint against Maryland's digital advertising tax, the groups told the lower court.

  • August 05, 2024

    North Dakota Ballot Initiative Seeks To End Property Tax

    North Dakota would prohibit political subdivisions from imposing property taxes if a constitutional amendment is approved by voters in November.

  • August 05, 2024

    Fla. Net Revenue In Fiscal Year 2024 Beat Estimates By $1B

    Florida's net revenue collection in the 2024 fiscal year was $1.09 billion higher than estimates, according to the state Office of Economic and Demographic Research.

Expert Analysis

  • Time To Fix NYC's Broken Property Assessment System

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    A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.

  • Strange Notions Bubble Up: SALT In Review

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    From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.

  • 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.

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