State & Local
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November 12, 2024
Walmart Seeks Arbitration In Fla. Delivery Fee Tax Fight
A class action alleging Walmart unlawfully charged Florida shoppers sales tax on delivery fees should be settled through arbitration as agreed to by the customers before they made any purchases, the retailer told a Florida federal court.
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November 12, 2024
Calif. Total Receipts Through Oct. Beat Forecasts By $9B
California's total receipts from July through October exceeded estimates by roughly $9 billion, according to the state controller.
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November 12, 2024
Missouri Appeals Court Quashes County Cannabis Taxes
The Missouri Constitution bars counties from levying taxes on cannabis sales made inside incorporated municipalities that can impose their own taxes, a state appeals court held Tuesday in ruling in favor of a dispensary that challenged two counties' taxes.
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November 12, 2024
SD Total Revenues Through Oct. Down $42M From Last Year
South Dakota's total revenue collection in July through October fell nearly $42 million compared with the same period last fiscal year, according to a report by the state Bureau of Finance and Management.
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November 08, 2024
Disaster Tax Relief Could Be On Slate In Lame-Duck Session
Congress returns to Washington, D.C., on Tuesday following former President Donald Trump's reelection, and while lawmakers will likely be gearing up for next year's tax negotiations, there are some tax policies that could pass during the lame-duck session, including disaster tax relief.
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November 08, 2024
La. House Panel OKs Constitutional Property Tax Change
The Louisiana House Ways and Means Committee advanced a bill Friday that, if approved by the Legislature to be placed on the ballot and then passed by voters, would create a constitutional amendment moving property tax provisions from the constitution to state statute.
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November 08, 2024
Va. Tax Head Allows 1-Time Credit For Erroneous Collection
A provider of installation, maintenance and inspection services for fire suppression systems and kitchen hood and ventilation systems that erroneously collected and remitted Virginia sales tax may be eligible for a one-time credit against a use tax assessment, the state tax commissioner said in a letter ruling.
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November 08, 2024
Shutts & Bowen Adds Complex Taxation Pro In Sarasota
Shutts & Bowen LLP has brought on a new partner at the firm's growing Sarasota, Florida, office, bringing close to 20 years of private practice tax law experience to the firm's private client services practice group.
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November 08, 2024
Mass. Hay Farm Not Eligible For Ag Tax Break, Court Affirms
A Massachusetts land parcel that is used for growing and harvesting hay is not eligible for a reduced tax assessment as agricultural land because not enough of the parcel is devoted to the haying operation, the state Court of Appeals affirmed Friday.
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November 08, 2024
Md. Digital Ad Tax Violates 1st Amendment, 4th Circ. Told
Maryland's digital ad tax law violates the First Amendment, a conservative tax advocacy group told the Fourth Circuit, urging it to reverse a ruling upholding the tax against a challenge from the U.S. Chamber of Commerce and others.
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November 07, 2024
La. House Panel OKs Flat Income Tax, Nix Of Franchise Tax
The Louisiana House tax-writing committee passed legislation Thursday that would create a flat personal income tax rate and eliminate the state's franchise tax, giving initial approval to portions of the governor's broader tax overhaul plan that lawmakers are slated to debate in the coming weeks.
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November 07, 2024
Fla. Counties Say Notice Was Insufficient In $5B Bond Deal
A group of Florida counties and tax collectors asked the Florida Supreme Court Thursday to reverse a decision that found they could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, arguing they were not given proper notice of the bond validation hearing.
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November 07, 2024
MTC Digital Work Group Eyes Streamlined Sales Tax Approach
The Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products said Thursday that it would investigate another group's model for how to tax products that are sold in a bundle.
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November 07, 2024
Colo. Voters Approve Collection Of Gambling Tax Above Cap
Colorado voters overwhelmingly approved a ballot measure that allows the state to keep and spend sports betting tax revenue beyond a previously approved statutory cap and use the money for water projects instead of refunding it to casinos, according to unofficial results provided by a representative of the secretary of state's office Thursday.
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November 07, 2024
Minn. Court Nudges $50K Off Tax Value Of St. Paul Home
A Minnesota home was over-assessed and should have its valuation reduced by $50,000, according to the state's tax court, taking into consideration a comparable sales analysis presented by the owners.
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November 07, 2024
Ariz. Textile Launderer Denied Manufacturing Tax Break
An Arizona company that launders, sanitizes and rents textiles to the healthcare industry was correctly denied a use tax exemption because it was not a manufacturing or processing operation eligible for the break, an Arizona appeals court said Thursday.
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November 07, 2024
NJ Bills Seek Tax Amnesty Program To Increase School Aid
New Jersey would offer a tax amnesty program next year in an effort to boost funding for schools under legislation that a trio of Republicans filed in the state Assembly and Senate.
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November 07, 2024
Ariz. OKs Property Tax Credits For Unattended Nuisances
Arizona property owners affected by public nuisances that local governments fail to address could qualify for tax refunds under Proposition 312, a ballot measure approved by state voters.
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November 07, 2024
NY ALJ Upholds Tax On Severance Paid To Hawaii Resident
A Hawaii resident was correctly taxed on a severance payment from a New York employer because her leaving qualified as a taxable termination agreement under state law, a New York administrative law judge determined Thursday.
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November 07, 2024
Mass. Court Affirms Nix Of Property Tax Appeal Citing Blight
A Massachusetts homeowner's request for a property tax abatement because of local blight was properly rejected by a state tax board because the owner did not pay the tax at issue as required, the state appeals court ruled Tuesday.
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November 07, 2024
Couple Didn't Establish Fla. Domicile, Owe NY Tax, Judge Says
A couple that owned homes in New York and Florida and began a transition to living full time in Florida were not yet domiciled in that state because they maintained ties and spent significant amounts of time in New York, an administrative law judge ruled in a determination released Thursday.
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November 07, 2024
Transparency Act Should Exclude Housing Co-Ops, Court Told
A group of housing cooperatives asked a Michigan federal judge to grant them an exemption from the "dragnet" Corporate Transparency Act, claiming the disclosure requirements will deter members from serving on boards that govern affordable housing developments.
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November 07, 2024
NH General Revenues Drop $1M From Projection
New Hampshire's total receipts from July through October fell $1 million short of estimates, the state Department of Administrative Services reported Thursday.
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November 07, 2024
Mo. Revenue Collection Through Oct. Falls $135M
Missouri's tax collection dropped by $135 million in July through October compared with the same period last fiscal year, according to the state Department of Revenue.
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November 07, 2024
Ala. Revenue In Oct. Down $35M From Last Year
Alabama's general revenue collection in October fell $35 million compared with the same month last fiscal year, according to a report by the state Department of Revenue.
Expert Analysis
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.
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Litigation Inspiration: Honoring Your Learned Profession
About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.
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AI May Limit Key Learning Opportunities For Young Attorneys
The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.