State & Local
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January 06, 2025
Va. Contractor Allowed Credit For Wrongly Collected Sales Tax
A Virginia security systems seller and installer may seek a credit for sales taxes erroneously collected from its customers when it should have paid sales or use taxes itself, the state tax commissioner said.
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January 06, 2025
Pa. Revenues Through Dec. Dip $97M Below Projections
Pennsylvania's general fund revenue from July through December was $97 million lower than expected, according to the state Department of Revenue.
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January 03, 2025
Honeygrow Accused Of Taxing Bottled Water At Pa. Location
Philadelphia-based restaurant chain Honeygrow unjustly profited from charging 6% sales tax for bottled water at one of its locations in violation of Pennsylvania law, a new class action lawsuit filed in state court alleged.
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January 03, 2025
Ohio AG Urges State Justices To Limit Local Tax Appeals
Ohio's attorney general backed property owners in the state Supreme Court who are arguing that school boards can't appeal valuation decisions of properties they don't lease or own to county courts, saying the boards don't have a sufficient interest in the properties to pursue litigation.
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January 03, 2025
Va. HVAC Biz Must Pay Tax On Unit Cost, Commissioner Says
A business that provides and installs heating, ventilation and air conditioning systems for Virginia residents is considered a consuming contractor and must pay either sales or use tax on the cost of the units it installs, the state's tax commissioner said.
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January 03, 2025
Ohio Appeals Court Backs Eightfold Boost In Property Value
An Ohio appeals court rejected a man's effort to cut the valuation of his property, upholding a state Board of Tax Appeals order that reinstated a valuation that rose eightfold from the previous year.
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January 03, 2025
Potomac Law Group Adds Longtime Tax Leader From Day Pitney
After an end-of-the-year hiring spree in which Potomac Law Group added four former Rimon PC attorneys, PLG has started 2025 by adding the former leader of Day Pitney's multistate tax practice to its ranks.
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January 03, 2025
Ark. Revenues Through Dec. Top Estimate By $28.7M
Arkansas' net revenue collection from July to December exceeded state forecasts for the period by $28.7 million, according to a state Department of Finance and Administration report released Friday.
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January 02, 2025
NC Tax Agency Says Court Erred In Sales Tax Ruling
A North Carolina administrative law court erred in determining that an asphalt company's transfers of its liquid asphalt product to its parent company and another related entity were distributions not subject to sales tax, the state tax agency said in a petition.
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January 02, 2025
La. Dept. Lowers Interest Charged On Unpaid Taxes
The Louisiana Department of Revenue lowered the rate of interest it collects on unpaid taxes by half a percentage point, the department said in a bulletin.
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January 02, 2025
Kan. Revenue Tops Estimate By $89M In December
Kansas' general fund revenue in December totaled $89 million more than the amount projected for the month, according to a report issued Thursday by the state Department of Revenue.
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January 02, 2025
Ohio Dept. Expands Rules For Income Tax Refund Requests
Ohio provided the state tax commissioner more latitude for the creation of state income tax refund claim forms and the documentation needed to substantiate claims under regulatory amendments approved by the state Department of Taxation.
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January 02, 2025
NJ Residents Freed Of $2.1M Tax Bill On Repatriated Income
Two New Jersey residents don't owe state tax on income repatriated under the 2017 federal tax overhaul, the state's tax court ruled, saying New Jersey's personal income tax laws don't include deemed dividends as a category of taxable income.
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January 02, 2025
Mich. Justices Say Detroit Fire Fee Is Legal, Not A Tax
The Michigan Supreme Court has ruled a Detroit fee for a fire service program was not an unlawful tax but clarified that a regulatory program's main benefit cannot be the mere permission for a property owner to operate its business in the city.
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January 02, 2025
Mich. To Expand Tax Exemption For Data Center Equipment
Michigan will extend its sales and use tax exemption for the consumption, use and storage of data center equipment sold to qualified entities and expand the exemption to enterprise data centers under a bill signed by Democratic Gov. Gretchen Whitmer.
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January 02, 2025
Colo. Ballot Proposals Target State Delivery Fee
Two Colorado ballot initiatives proposed for coming elections would target the state's delivery fee by either eliminating it directly or subjecting all government fees to the state Taxpayer's Bill of Rights.
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January 01, 2025
What Banking Attorneys Are Watching In The Courts In 2025
Lawsuits pushing back on novel state-level consumer protection laws and a host of Biden-era Consumer Financial Protection Bureau regulatory actions are top of mind for financial services attorneys heading into the new year. Here, Law360 previews what's on tap.
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January 01, 2025
Federal Tax Policy To Watch In 2025
While Republicans will hold majorities in both chambers of Congress in 2025, internal party divisions and procedural hurdles could complicate the GOP's effort to renew its 2017 tax overhaul law. Here, Law360 details federal tax policy to watch this year.
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January 01, 2025
State And Local Tax Cases To Watch In 2025
From a matter concerning the taxability of a corporate stock sale to issues of apportionment and sourcing, 2025 promises to reveal a lot about state and local tax law. Here, Law360 examines state and local tax cases to watch this year.
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January 01, 2025
State And Local Tax Policy To Watch In 2025
Responses to the federal government's expected changes to the SALT cap and a continuing push to capture more sales tax revenue from the digital economy are expected to headline state and local tax policy discussions in 2025. Here, Law360 spotlights potential legislative trends to monitor this year.
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December 20, 2024
Banks, Not Credit Cos., Can Duck New Ill. Fee Law For Now
An Illinois federal judge ruled Friday that credit card companies like Visa and Mastercard must comply with Illinois' landmark law restricting certain credit card fees; however, she also held that national banks and federal savings associations aren't subject to the law, at least for now.
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December 20, 2024
Pact Board Fails To OK Remote Seller Back Sales Tax Plan
A voluntary disclosure program proposal that would allow remote sellers to limit their back sales tax liabilities in states that participate in the Streamlined Sales and Use Tax Agreement fell one vote shy of receiving approval Friday from the interstate compact's Governing Board.
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December 20, 2024
Tax Pact Board Approves Oral Hygiene Product Definiton
The Streamlined Sales Tax Governing Board approved Friday adding a new definition for oral healthcare products to the sales tax compact that it oversees, which will allow its member states to exempt items such as toothpaste and oral irrigators from tax.
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December 20, 2024
NJ Atty Says RICO Case Only Alleges He Acted As Lawyer
New Jersey attorney William Tambussi has slammed the Garden State's response to his bid to toss charges against him in the state's sweeping indictment against power broker George E. Norcross III, claiming it does not show how his routine legal work constitutes a crime.
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December 20, 2024
Mich. Tax Panel's Rubber-Stamp Of Valuation Nixed By Court
A Michigan tax panel "rubber-stamped" a city's $16.5 million valuation of an apartment complex, the state appeals court found, saying questions of fact remained on the city's consideration of the property's purchase price.
Expert Analysis
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
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.
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How Justices Upended The Administrative Procedure Act
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.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
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.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
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.
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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.