State & Local

  • October 08, 2024

    Tax Pact OKs Challenges To State Compliance Determinations

    The Streamlined Sales Tax Governing Board approved on Tuesday a clarification to the tax simplification compact it oversees that specifies that challenges can be lodged against certain board decisions, including whether a state's tax system complies with the compact.

  • October 08, 2024

    Tax Pact Board OKs Requiring More State Nexus, Tax Info

    The Streamlined Sales Tax Governing Board approved a set of disclosed practices Tuesday that will require states that participate in the tax simplification compact that it oversees to specify how they make nexus and tax determinations in certain scenarios.

  • October 08, 2024

    Hawaiian Justices Revive Airline's $1.6M Tax Appeal

    A tax appeal by Hawaiian Airlines was incorrectly dismissed, Hawaii's highest court ruled, remanding the case to the state tax court for a decision over whether the airline is liable for a $1.6 million assessment.

  • October 08, 2024

    Pa. Justices Wary Of Linking Mask Tax To Consumer Harms

    Several justices of the Pennsylvania Supreme Court seemed cautious Tuesday about extending the state's consumer protection law liability to retailers who collect sales tax on tax-exempt items, pointing to the state's refund system as an existing form of relief for overcharged customers.

  • October 08, 2024

    Fla. Waives Dyed Fuel Penalties Following Helene

    Florida will temporarily waive penalties for businesses and individuals that use or sell dyed diesel fuel for on-highway use through Oct. 15 in response to Hurricane Helene, the state Department of Revenue said.

  • October 08, 2024

    Mo. Revenue Collection Drops $127M From Previous Year

    Missouri's net revenue collection from July through September sank $127 million from the same period last fiscal year, according to a report by the state Department of Revenue.

  • October 08, 2024

    SD Tax Revenues Through Sept. Down $10M From Forecast

    South Dakota's general fund revenue from July through September trailed a budget estimate by $10 million, according to the state Bureau of Finance and Management.

  • October 07, 2024

    Pa. Supreme Court Snapshot: Mask Taxes, Pride Month Post

    The Pennsylvania Supreme Court during its October argument session will weigh whether retailers improperly collecting sales tax on face masks, which were exempted due to the COVID-19 pandemic, amounts to "commerce" that could trigger the state's consumer protection law. ​

  • October 07, 2024

    Mich. Supreme Court Snapshot: Insulin Prices, Disney Audit

    The Michigan Supreme Court's first oral argument session of the 2024-25 term promises to be a busy one, involving an investigation into Eli Lilly's insulin prices with big implications for the scope of Michigan's consumer protection law and Disney's appeal of an order to turn over decades-old uncashed checks to the state treasurer.

  • October 07, 2024

    Mont. Tax Revenue Through Sept. Up $4M From Last Year

    Montana's general fund revenue from July through September climbed $4 million higher than the total for that period last year, according to a monthly report by the state Department of Revenue.

  • October 07, 2024

    Treasury Proposes Exempting Tribal Cos. From Income Tax

    Tribal-owned businesses would not be subject to federal income tax under proposed regulations released Monday by the U.S. Department of the Treasury, a move that would also allow such entities to be eligible to receive direct cash payments in lieu of clean energy tax credits.

  • October 07, 2024

    Stormwater Fees Not Illegal Tax, Mich. Appellate Panel Finds

    Stormwater drainage charges in Ann Arbor constitute a lawful fee and not an illegal tax, the Michigan Appeals Court ruled, saying the charges did not require voter approval as demanded under the state constitution for increased local tax rates.

  • October 07, 2024

    Ark. Net Revenue Tops Forecast By $18M Through Sept.

    Arkansas net general revenue from July through September exceeded an estimate by $18 million, the state Department of Finance and Administration reported.

  • October 07, 2024

    Va. Provides Tax Deadline Relief For Hurricane Helene Victims

    Virginia will waive interest and penalties for late personal income tax filings and payments in areas of the state affected by Hurricane Helene, the state Department of Taxation said.

  • October 07, 2024

    Va. Rejects Full Add-Back Exception For Royalty Payments

    A company that files and pays Virginia tax can only be eligible for a partial exception to the state's add-back for royalty payments made to its affiliate out of state, the state tax commissioner ruled. 

  • October 07, 2024

    Ariz. Solar Facility Cost Was Purchase Price, Court Says

    Arizona was correct to use the purchase price of a solar power facility as its original cost for tax valuation purposes, but a dispute remains on whether that value reflected only the equipment at issue, the state's tax court said.

  • October 07, 2024

    Justices Won't Hear Construction Co.'s SD Use Tax Appeal

    The U.S. Supreme Court declined on Monday to hear a construction company's argument that South Dakota's refusal to apportion use tax on its equipment based on the number of days it was used in the state was unconstitutional.

  • October 07, 2024

    High Court Won't Look At Texas Tax Foreclosure Fight

    The U.S. Supreme Court declined on Monday to review a Texas high court ruling that upended an oil company's victory over litigants challenging the tax foreclosure sale of mineral interests.

  • October 04, 2024

    NH Revenue Through Sept. Misses Estimate By $20M

    New Hampshire total receipts from July through September fell short of a forecast by $20 million, according to a report by the state Department of Administrative Services.

  • October 04, 2024

    Pa. Church Denied Retroactive Appeal Of Assessment

    A Pennsylvania church was the one at fault for the delay in its property tax appeal and therefore isn't eligible to bring the appeal retroactively, the state Commonwealth Court ruled Friday. 

  • October 04, 2024

    W.Va. Revenue Through Sept. Beats Forecast By $1.2M

    West Virginia general revenue from July through September surpassed an estimate by $1.2 million, the state Budget Office reported.

  • October 04, 2024

    Ala. Net Tax Collections Increased $306M In Fiscal Year 2024

    Alabama general revenue from October 2023 through September was $306 million higher than during the 2023 fiscal year, according to a report by the state Department of Revenue.

  • October 04, 2024

    Justices Accept Ex-Chicago Alderman's False Statement Case

    The U.S. Supreme Court said Friday that it would review the conviction of an ex-Burke Warren MacKay & Serritella PC attorney and former Chicago alderman under a federal statute that prohibits making false statements to influence certain financial institutions.

  • October 04, 2024

    Taxation With Representation: Gibson Dunn, Weil, Simpson

    In this week's Taxation with Representation, DirectTV buys EchoStar's video business for $10 billion, Marsh McLennan inks a $7.75 billion deal for McGriff Insurance, and PepsiCo closes a $1.2 billion deal to purchase Siete Foods.

  • October 04, 2024

    Ore. Court Reverses Transfer Of Pot Facility's Tax Account

    A property tax account for the interior improvements in an Oregon warehouse leased to a marijuana grower was improperly reassigned from the grower to the warehouse owner, the state's tax court said, reversing a change made by a local assessor.

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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