State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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October 04, 2024
Ga. Tax Deadlines Extended To May After Hurricane Helene
Certain state tax return and payment deadlines in Georgia are being postponed to May 1 in response to the damage wrought by Hurricane Helene, the state's Department of Revenue has said.
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October 03, 2024
Counties Say Foreclosure Attys Trying To Quash Competition
Michigan counties facing a proposed class action over profits they kept from foreclosures of tax-delinquent properties questioned Wednesday the aim and legality of their opposing counsel's quest to rein in a previous rival's outreach to people who have experienced foreclosures.
Expert Analysis
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.
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How To Grow Marketing, Biz Dev Teams In A Tight Market
Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
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Rock Climbing Makes Me A Better Lawyer
Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.
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Think Like A Lawyer: Dance The Legal Standard Two-Step
From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.
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Shake-Ups For Courts In Different Fields: SALT In Review
From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects
With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.
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Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.
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Now More Than Ever, Lawyers Must Exhibit Professionalism
As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.