State & Local
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September 20, 2024
NY Sales Tax Applies To Use Of Portal Software, Dept. Says
New York state and local sales taxes apply to charges for the use of a web portal host's software by customers and applicants, the state tax department said, finding the charges constitute the sale of prewritten software.
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September 20, 2024
NJ Explains Sales Tax Reduction Phaseout For EVs
New Jersey will subject zero-emission vehicles to a reduced sales tax starting Oct. 1, before increasing the levy in 2025, the state Division of Taxation said as part of an FAQ page released Friday that specified other tax changes.
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September 20, 2024
NJ Resident Owes NY Tax For Remote Work During COVID
A vice president of an investment fund with a New York office owes income tax to that state for days he worked from home in New Jersey during the COVID-19 pandemic in 2020, a New York administrative law judge determined.
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September 20, 2024
NY Tax Dept. Says Biz's Data Services Subject To Sales Tax
A mobile and web analytics company in New York must collect and remit state and local sales tax for its services, according to the state Department of Taxation and Finance.
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September 20, 2024
NY Auctioneer Can't Lower Tax Bill After Price Drop
An auction house can't exclude payment reductions that are granted to a successful irrevocable bidder from its receipts subject to sales tax, the New York state taxation department said.
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September 20, 2024
IRS Special Trial Attorney Joins Hochman Salkin In California
When Hochman Salkin Toscher Perez PC's newest principal, Sebastian Voth, was studying at Emory University School of Law, a former chief counsel for the Internal Revenue Service told students that the IRS was a great place to start their careers. After 15 years as an IRS attorney, Voth found that the agency was also a great place to work, he told Law360 Pulse in an interview Friday.
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September 20, 2024
La. Tax Agency Expands Informal Payment Plans
Louisiana taxpayers with less than $50,000 in taxes due will be able to pay over five years in an informal installment plan, the state Department of Revenue said in a rule that will increase the current threshold.
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September 20, 2024
Nev. Tax Agency Allows Penalty Waivers Due To Agent Errors
The Nevada Department of Taxation can decide to waive penalties and interest for late payments from a taxpayer if the payment was late because of an error made by a taxpayer's agent, the state tax commission said in an updated regulation.
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September 20, 2024
NY Biz Out-Of-State Email Services Not Taxable, Dept. Says
A New York business that subscribes to an out-of-state email hosting service doesn't need to pay sales tax, the state tax department said, as taxing such services isn't allowed under the federal Internet Tax Freedom Act.
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September 20, 2024
NY Curtain Walls Subject To Sales Tax, Dept. Says
Tax is owed on the sales of curtain walls to a contractor for installation in New York buildings regardless of whether the installations constituted capital improvements to the properties, the state tax department said in an advisory opinion.
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September 20, 2024
NY Tobacco And Vapor Taxes Apply To Man's Product Sales
A New Yorker owes the tobacco excise tax and a 20% supplemental tax on vapor products on his sales of product that are similar to electronic cigarettes, the state Department of Taxation and Finance said.
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September 20, 2024
Miss. Revenue Through Aug. Up $3M From Last Year
Mississippi's revenue collection from July through August exceeded last year's total for that period by $3 million, according to the state Department of Revenue.
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September 20, 2024
Mass. Offering Tax Amnesty In November, December
Massachusetts will grant amnesty in November and December to certain delinquent taxpayers under a program authorized by the Legislature, the state Department of Revenue said.
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September 20, 2024
Ill. Revenue Through Aug. Tops Forecast By $245M
Illinois revenue for the first two months of the 2025 fiscal year totaled $245 million more than estimated, according to the Office of Management of Budget.
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September 20, 2024
Taxation With Representation: Gibson Dunn, Holland & Knight
In this week's Taxation With Representation, CACI International buys Azure Summit Technology, Hotel Engine lands a valuation led by Permira, and Knowles Corp. sells its microphone business to Syntiant Corp.
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September 20, 2024
NY Food Waste Removal Taxable, Department Says
Food waste removal from grocery stores, restaurants and other locations is taxable for a New York contractor because the waste has no value, so the service does not qualify as tax-exempt transportation, the state tax department said.
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September 20, 2024
Ore. Couple Denied Tax Deduction For Below-Market Rentals
An Oregon couple were correctly denied income tax deductions for expenses related to rental properties, the state tax court said, because they did not charge the renters market rates, disqualifying the rentals as income-producing properties.
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September 20, 2024
NY Sales Tax Doesn't Apply To Woman's Travel Business
A New York woman who runs a travel business does not need to collect sales tax on the fees she charges for her planning and concierge services, the state Department of Taxation and Finance said.
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September 19, 2024
Ch. 7 Trustee Urges Justices To Uphold Return Of Taxes
The bankruptcy trustee of a defunct Utah transportation company warned the U.S. Supreme Court on Thursday that overturning a decision forcing the IRS to return tax payments made by company directors to cover their personal debts would encourage shareholder fraud.
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September 19, 2024
Illinois Voters To Weigh In On Nonbinding Income Surtax
Illinois voters will get to weigh in on whether the state should amend its constitution to create a 3% surtax on millionaire income to fund property tax relief, according to a nonbinding measure the Legislature has referred to the November ballot.
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September 19, 2024
Nev. Clarifies Tax Recordkeeping Rules For Escort Services
Nevada will implement a statutory requirement that the full amount charged for and recorded by an escort service must not include deductions for service costs, interest, losses, gratuities or other expenses, according to updated regulations approved by the state tax commission.
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September 19, 2024
Nev. Nixes Regs To Implement Scrapped Insurance Tax Break
The Nevada Tax Commission has approved the repeal of regulations to implement previously enacted legislation that eliminated a credit against the state's general tax on insurance premiums, according to a notice published in the state register.
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September 19, 2024
Calif. Says FDIC's $20M Tax Refund Bid Must Wait
A California tax collection agency asked a New York federal court to throw out Federal Deposit Insurance Corp. claims seeking a more than $20 million tax refund on behalf of the shuttered Signature Bank, saying the agency is entitled to wait for a potential IRS audit to end.
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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.
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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.
Expert Analysis
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AI Can Help Lawyers Overcome The Programming Barrier
Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.
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Preparing Law Students For A New, AI-Assisted Legal World
As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.
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General Counsel Need Data Literacy To Keep Up With AI
With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.
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Kentucky Tax Talk: Clash Over Industrial Supplies Exemption
Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.
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Navigating Discovery Of Generative AI Information
As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.
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Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
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A Ministry Of Silly Ideas: SALT In Review
From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.
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Tips For Litigating Against Pro Se Parties In Complex Disputes
Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.
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Pro Bono Work Is Powerful Self-Help For Attorneys
Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.
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Permanence And Other Elusive Notions: SALT In Review
From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.