State & Local

  • December 06, 2024

    Mass. Tax Interest Rates To Drop In First Quarter Of 2025

    Massachusetts' interest rates for tax overpayments and underpayments will drop by a percentage point in the first quarter of 2025, the state Department of Revenue said.

  • December 06, 2024

    Simpson Thacher Adds Tax Pro From Ropes & Gray

    Simpson Thacher & Bartlett LLP announced the firm has added a tax professional from Ropes & Gray LLP as a partner in its Washington, D.C., office.

  • December 06, 2024

    Alcatel Asks Pa. Justices For Remand On $4M Tax Refund

    The Pennsylvania Supreme Court should remand Alcatel-Lucent's case against the commonwealth over a $4 million income tax refund so that a more complete factual record can be established, the company told the justices in an application for reargument.

  • December 06, 2024

    Taxation With Representation: Skadden, Gibson Dunn

    In this week's Taxation With Representation, BlackRock buys HPS Investment Partners, TreeHouse Foods Inc. buys Harris Tea, Aya Healthcare acquires Cross Country Healthcare, and Bruin Capital launches a soccer representation business.

  • December 06, 2024

    Ore. Court Says Social Security Counts In Tax Break Test

    An Oregon man was rightly denied a property tax deferral because his household income exceeded the limit for beneficiaries, the state tax court said, rejecting his argument that his exempt Social Security income should not be counted in that determination.

  • December 05, 2024

    NYC's Denial Of Tax Break For Paid Commissions Affirmed

    New York City properly denied an architectural firm's deductions for commissions paid to a domestic international sales organization owned by the firm's partners, a New York state appeals court affirmed Thursday, saying the city wasn't required to follow the federal deduction rules for the payments.

  • December 05, 2024

    Ohio Court Affirms Nix Of Bid To Double $42M Property Value

    An effort to nearly double the $42 million taxable value of a property to its recent sale price was correctly dismissed, an Ohio state appeals court said, upholding a state law barring complaints based on the untimeliness of a sale.

  • December 05, 2024

    Texas Court Strikes Down Change In Sales Tax Sourcing

    A Texas tax agency regulation that declared that fulfillment centers are not automatically places of business for local sales tax sourcing is harmful to the Texas cities that opposed it and the state comptroller of public accounts is banned from enforcing it, a state trial court judge said.

  • December 05, 2024

    Mich. House Panel OKs Fix To Avoid Double Tax On Deliveries

    Michigan would allow certain marketplace facilitators of deliveries to deduct sales tax that they paid to sellers to avoid potential double-taxation issues under a bill advanced by a state House of Representatives tax-writing committee.

  • December 05, 2024

    Mich. Legislature OKs Allowing LLC Status For Telecom Cos.

    Telecommunication companies would be able to convert to limited liability companies in Michigan while continuing to be considered corporations for state tax purposes under a package of bills passed by the Legislature.

  • December 05, 2024

    La. Enacts Flat Income Tax, Will End Franchise Tax In 2026

    Louisiana will eliminate its tiered corporate and individual income tax regime in favor of flat taxes and will scrap the state's corporate franchise tax in 2026 under a package of bills signed Thursday by the governor.

  • December 05, 2024

    Ariz. Parcel's Improvements Have No Value, Tax Court Says

    The improvements to an industrial parcel in Arizona have no value, the state tax court ruled, agreeing with the owner that a county assessor's valuation of the property was excessive.

  • December 04, 2024

    Ohio Clarifies Sales Tax Exception For Food Manufacturing

    An Ohio sales and use tax exception for property used in manufacturing applies to cleaning supplies used in food production and not just cleaning supplies used in the production of dairy products, the state Department of Taxation clarified in adopted regulatory amendments.

  • December 04, 2024

    Ind. Tax Board Says Waste Hauler's Equipment Not Taxable

    An Indiana-based waste management company was wrongly assessed personal property tax on front-end lifts attached to its garbage trucks, the state's Board of Tax Review said.

  • December 04, 2024

    Uber Didn't Have To Collect Tax Pre-Wayfair, Court Told

    Uber was not required before the Wayfair decision to collect and remit millions in sales taxes on behalf of drivers and customers who use its app, an attorney for the ride-hailing company told a Georgia appellate panel Wednesday, urging the panel to overturn a trial court.

  • December 04, 2024

    Sunoco Not Owed $2.6M NY Tax Refund, Tribunal Affirms

    Sunoco affiliates cannot include oil sales to third parties intended as inventory exchanges when computing the company's business activity allocable to New York, the state Tax Appeals Tribunal ruled, affirming the state's denial of a $2.6 million refund.

  • December 04, 2024

    Mich. Justices Pan Due Process Claim In Tax Appeal Dispute

    Two Michigan Supreme Court justices expressed skepticism Wednesday toward a packaging company's arguments that its due process rights were violated when an assessor's notice of a tax exemption denial didn't provide all the information the business needed to appeal.

  • December 04, 2024

    Block's Tax Refund Should Be Voided, Atlanta Tells Ga. Court

    A Georgia trial court erred when it found that Block, the financial services and mobile payments company, was due a $330,000 occupation tax refund from the city of Atlanta, a lawyer for the city told an appellate panel Wednesday.

  • December 04, 2024

    Ala. Dept. OKs Regs To Implement Tourism Project Tax Breaks

    The Alabama Department of Revenue adopted regulations to implement recently enacted tax rebates for companies that operate qualifying tourism projects, according to a notice published by the state Legislative Services Agency.

  • December 04, 2024

    Reed Smith Adds State Tax Partner To San Francisco Office

    Reed Smith LLP added a partner to its national state tax practice who will work out of its San Francisco office, according to the firm.

  • December 04, 2024

    Ind. Tax Board Cuts Valuation Of Self-Storage Property

    An Indiana storage unit facility's $1.06 million valuation was reduced after the state Board of Tax Review determined it should revert to the prior year's assessment of $915,000 because the owner and county assessor failed to accurately appraise the property.

  • December 04, 2024

    Oracle Can't Seek Fla. Tax Refunds Without Repaying Clients

    Oracle can't obtain refunds for Florida state and local taxes that it improperly collected on sales of electronically delivered software to three businesses because the company didn't reimburse those customers first, a state appeals court ruled Wednesday.

  • December 03, 2024

    Calif. Furniture Chain Owner Owes Fraud Penalty, OTA Says

    The owner of a California furniture stores chain committed sales tax fraud, and the relevant tax agency was correct in charging him a 25% fraud penalty and in finding he had more than $6.4 million in unreported taxable sales, the state Office of Tax Appeals ruled.

  • December 03, 2024

    Calif. Senate Bill Seeks To Shield Tips From Income Tax

    California would exclude tips from gross income for state personal income tax purposes under a bill introduced in the state Senate.

  • December 03, 2024

    Calif. OTA Denies Architect Firm's R&D Tax Credit Claim

    The California Office of Tax Appeals denied an architectural firm's claim of research and development tax credits, saying the firm failed to substantiate the amount of time its employees dedicated to qualifying research activities.

Expert Analysis

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    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.

  • Going The Extra Miles: SALT In Review

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    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.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    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.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    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.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    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.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    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.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    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.

  • Rock Climbing Makes Me A Better Lawyer

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    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.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    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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