State & Local

  • December 19, 2024

    La. Remote Seller Entity Eyes Swift Guidance On Tax Changes

    The Louisiana Sales and Use Tax Commission for Remote Sellers plans to release guidance soon on sales tax changes that will take effect Jan. 1 under a tax overhaul package the governor recently signed, the agency's executive director said Thursday.

  • December 19, 2024

    New Jersey Power Broker Says RICO Case Isn't Fit For Jury

    Defendants dubbed the "Norcross Enterprise" are fighting back against New Jersey Attorney General Matthew Platkin's assertion that their bid to toss a criminal indictment accusing them of engaging in a sprawling racketeering scheme is out of place, claiming the state misunderstands the roles of judge and jury.

  • December 19, 2024

    Top State And Local Tax Cases Of 2024

    From the U.S. Supreme Court declining to hear a construction company's case over South Dakota apportionment to the Minnesota Tax Court's ruling on a packing product company's nexus in the state, this has been a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2024 and their impact going into the new year.

  • December 18, 2024

    NY Apportionment Regs OK, Court Finds In Paychex Dispute

    The New York state tax agency did not exceed its authority when it adopted a regulation that doesn't permit Paychex to include reimbursements for certain expenses, such as paying employee wages, in its business receipts, a state court found Wednesday, handing a defeat to Paychex.

  • December 18, 2024

    Court Urged To Reject Arbitration In Walmart Fla. Tax Suit

    A class action claiming Walmart unlawfully taxed delivery fees in Florida should not go to arbitration, the shopper bringing the suit told a Florida federal court, opposing Walmart's motion to compel arbitration and dismiss the case.

  • December 18, 2024

    Justices Limit Wis. Charity Tax Case To 1st Amendment Fight

    The U.S. Supreme Court will limit its review of a Wisconsin Catholic charity's appeal of the state's denial of an unemployment tax exemption, the court said in an amended order, agreeing to review the group's First Amendment question.

  • December 18, 2024

    Fla. Says Gym Dues Paid During Tax Holiday Are Exempt

    Gym membership dues paid during a monthlong summer sales tax holiday in Florida are exempt from tax, the state Department of Revenue said, finding that the date of the actual payment is what determines eligibility.

  • December 18, 2024

    State Tax Revenue Stable In 2024, But Warning Signs Abound

    State tax revenues have been stable in 2024 despite continuing tax rate cuts in many states, but some research groups are predicting difficult years ahead as the last of the federal funding from the pandemic runs out.

  • December 17, 2024

    Fla. Taxpayer Owes Tax On Palladium Purchases, Dept. Says

    A Florida taxpayer is liable to pay state sales tax on its purchases of palladium, as palladium is not tax-exempt in the state, the Florida Department of Revenue said in a technical advisement.

  • December 17, 2024

    NJ To Add Crypto Question To Personal Income Tax Returns

    New Jersey plans on updating its personal income tax returns to include a question asking if a taxpayer held or engaged in transactions involving digital assets such as cryptocurrencies, the state Division of Taxation's top official said Tuesday.

  • December 17, 2024

    NY Tax Chief Sees New Tech Aiding Partnership Audits

    The acting commissioner of New York state's tax agency said Tuesday that she's excited about the possibility of harnessing advancements in technology to further scrutinize returns from complex partnerships that are difficult for auditors to digest on their own.

  • December 17, 2024

    NY Urges Justices To Pass On IBM, Disney Royalty Tax Fight

    The U.S. Supreme Court should decline to hear appeals by IBM and Disney that claim New York state's tax treatment of royalties received from foreign affiliates resulted in unconstitutional discrimination against interstate commerce, the state told the court Tuesday.

  • December 17, 2024

    Mo. Appeals Court Won't Rethink Quash Of County Pot Taxes

    The Missouri Court of Appeals said it will not reconsider its ruling that barred counties from levying taxes on cannabis sales within municipalities, rejecting a request by two counties seeking to impose such taxes.

  • December 17, 2024

    Pa. Supreme Court Says Judge's Side Job Sinks Tax Rulings

    A Pennsylvania state judge who held a side job on a Philadelphia tax appeals board had nullified rulings he made on a local hospital's tax cases, the state's Supreme Court said Tuesday, reasoning that holding both jobs was a "constitutionally impermissible conflict of duties."

  • December 17, 2024

    Ex-Pol Can't Shake Fraud Rap Over Jury's Racial Makeup

    A Massachusetts federal judge denied a Vietnamese-American former state senator's bid to undo his conviction for unlawfully accepting unemployment assistance and filing a false tax return, rejecting claims that jury selection was tainted by "racial animus" on the part of prosecutors.

  • December 16, 2024

    NY Courts Shifting Bundled Transaction Precedent, Attys Say

    A New York state appeals court ruling from earlier this year that upheld a sales tax assessment on usage agreements for laser medical equipment created a presumption of taxability for bundled transactions that is difficult for businesses to overcome, practitioners said Monday.

  • December 16, 2024

    Va. Gov. Proposes Income Tax Exemption For Workers' Tips

    Virginia would exempt income from tips from state income tax as part of a budget proposal from Republican Gov. Glenn Youngkin, the governor's office announced Monday.

  • December 16, 2024

    NY Gov. Vetoes Change To Property Tax Interest Rates

    New York Gov. Kathy Hochul vetoed legislation that would have linked the state's interest rates for delinquent residential property taxes to the prime rate and lowered the minimum rate from 12% to 2%, with a cap of 16%.

  • December 16, 2024

    Ga. Tax Agency Overvalued Railroad Property, Tribunal Finds

    A Georgia short-line railway was overvalued for property tax purposes, the state's tax tribunal said, adopting the company's proposed per-mile value for its leased track and reducing the overall valuation from $4.1 million to $2.6 million.

  • December 16, 2024

    Mich. House OKs Raising Detroit-Area Hotel Tax

    The tax on certain hotel stays in the Detroit metro area could be increased from its current 2% rate under legislation passed unanimously by the Michigan House of Representatives, potentially reaching 4% in 2031.

  • December 16, 2024

    Ohio Tax Board Floats Regs To Streamline Appeal Resolution

    The Ohio Board of Tax Appeals proposed a regulation amendment to clarify its authority to issue orders in response to several common, rarely contested types of filings and streamline the resolution of tax disputes in such cases.

  • December 16, 2024

    Mich. Appeals Court OKs Poverty Tax Break For Resident

    A Michigan resident qualified for a poverty tax break on property taxes, the state Court of Appeals ruled, saying the state Tax Tribunal incorrectly relied on the federal poverty guidelines instead of its own alternative income guidelines under state law.

  • December 16, 2024

    High Court Won't Review Ore. Tax On Out-Of-State Co.

    The U.S. Supreme Court said Monday it will not review an Oregon Supreme Court finding that an out-of-state tobacco company was liable for state taxes, letting stand a decision that the company's Oregon activities negated protections against state taxation in federal law.

  • December 13, 2024

    Supreme Court To Review Wis. Catholic Charity Tax Case

    The U.S. Supreme Court plans to examine whether a group of Catholic charities is exempt from Wisconsin's unemployment tax, agreeing Friday to review a state Supreme Court finding that the organizations are not operated primarily for religious purposes.

  • December 13, 2024

    NC Justices Grant Philip Morris Win On Tax Credit Cap

    North Carolina's $6 million cap on cigarette export tax credits limits only the credits that can be claimed in a year, not the amount of credit that can be generated, the North Carolina Supreme Court ruled Friday, handing a victory to tobacco giant Philip Morris.

Expert Analysis

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    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.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    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.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    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.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    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.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    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.

  • State Of The States' AI Legal Ethics Landscape

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    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.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    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.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    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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