State & Local
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September 09, 2024
Ore. Tax Court Nixes Parcel Owners' Bid To Raise Valuation
The Oregon Tax Court rejected an attempt by owners of a property to increase its tax valuation, saying the owners failed to show they were aggrieved by the valuation and did not first appeal to the local assessment board.
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September 09, 2024
Colo. Co.'s Gov't Sales Were In Other States, Tax Dept. Says
Sales by a Colorado company to the U.S. government of products delivered to other states are sourced to those states despite storage and final inspection in Colorado, the state revenue department said.
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September 06, 2024
Calif. Gov. Targets Hemp Intoxicants With Emergency Ban
California Gov. Gavin Newsom on Friday announced emergency regulations banning products derived from industrial hemp that contain any intoxicating cannabinoids, and setting an age minimum of 21 years to purchase hemp products.
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September 06, 2024
Federal Tax Policies To Watch In The Rest Of The Year
As Congress returns to Washington, D.C., after the August recess, proposals including disaster tax relief and an agreement to provide tax treaty-like benefits to Taiwanese residents could be readied to be included in year-end legislation. Here, Law360 examines federal tax policies to watch during the last four months of 2024.
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September 06, 2024
NY Tax Dept. Urges Nix Of Paychex Apportionment Challenge
Paychex's bid to invalidate a New York state income apportionment rule is premature because an audit of the company isn't yet final, the state's tax agency argued Friday as it urged a state court to toss the case.
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September 06, 2024
Pipeline Co. Renews NJ Partnership Fee Fight In State Court
A pipeline business opted not to seek U.S. Supreme Court review of a ruling blocking it from challenging New Jersey's partnership filing fee in federal court, choosing instead to revive its case in the state tax court, the company's attorney confirmed Friday.
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September 06, 2024
NY Strip Club Owner Appeals $3.9M Tax To High Court
A New York law requiring corporations to pay disputed sales taxes before seeking judicial review violates the U.S. Constitution and state constitution, a strip club owner seeking an appeal of a $3.9 million assessment told the state's highest court.
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September 06, 2024
Ind. Says Ky. Woman Was Incorrectly Assessed Income Tax
A Kentucky resident who worked for an Indiana-based employer was incorrectly assessed individual income tax because the majority of her gross income was received in her home state, the Indiana Department of State Revenue said.
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September 06, 2024
Ind. Man Still State Resident Despite Traveling For Work
An Indiana resident failed to prove he left his state domicile and established a residence in Missouri, the Department of State Revenue said in a letter of finding rejecting his appeal to abate an individual income tax assessment.
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September 06, 2024
W.Va. Gov. Plans Special Session To Cut Income Tax
West Virginia Gov. Jim Justice said he will call lawmakers to a special session to focus on legislation that would cut the state's personal income tax and implement a child care tax credit.
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September 06, 2024
Taxation With Representation: Debevoise, Bennett, Orrick
In this week's Taxation With Representation, Verizon reaches a deal to absorb Frontier in a deal worth $20 billion, First Majestic agrees to buy Gatos Silver for $970 million, and Epam Systems inks a $630 million purchase of Neoris.
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September 06, 2024
Colo. Ends Sunset On Tax Break For Agricultural Equipment
Colorado permanently extended its personal property tax exemption for qualifying agricultural equipment and included property within a greenhouse under the exemption through legislation signed Friday by Democratic Gov. Jared Polis.
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September 06, 2024
Vialto Partners Member Joins Baker McKenzie As Partner
Baker McKenzie has hired a tax partner in Washington, D.C., from Vialto Partners, a business consulting firm, the firm announced Thursday.
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September 05, 2024
Unconstitutionality Of Transparency Act Clear, 11th Circ. Told
A small business group and one of its members have told the Eleventh Circuit that an Alabama federal judge correctly ruled that the Corporate Transparency Act is unconstitutional, so there was no need for them to demonstrate that the law fails to pass constitutional muster.
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September 05, 2024
Holland & Knight Appoints Former Perkins Coie Tax Partner
Holland & Knight LLP appointed a partner to its Portland, Oregon, office who previously served as a partner in energy tax law for Perkins Coie LLP, the firm announced.
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September 05, 2024
MTC Digital Work Group Ponders Tax Of Bundled Transactions
The Multistate Tax Commission work group aiming to harmonize state tax rules for digital products released a first draft Thursday on procedures for how to tax products that are sold in a bundle, but it has not yet narrowed down specific recommendations for states.
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September 05, 2024
Ind. Hospital Denied Sales Tax Refund For Medical Goods
An Indiana-based hospital can't claim a sales tax refund on purchases of certain medical items, the state Department of Revenue said, finding the items didn't qualify as tax-exempt prosthetics or drugs.
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September 05, 2024
NJ To Offer Brownfield Tax Credits For Solar Projects
New Jersey will bolster its tax credits for its brownfields redevelopment incentive program and grant tax credits to solar energy projects built on closed landfills as part of a bill signed by Gov. Phil Murphy.
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September 05, 2024
Texas Revenues Rise 1% In 2024 Fiscal Year
Texas' general revenue collection from September 2023 through August was roughly 1% higher than it was in the prior fiscal year, the state comptroller's office said.
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September 05, 2024
Indiana Co. Entitled To Tax Refund On Research Expenses
An Indiana research company can get a sales tax refund on some of its purchases of equipment it uses in research operations, but not on items such as office supplies and furniture, the Department of State Revenue said.
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September 05, 2024
Ohio Floats Rule Defining Transient Guests For Tax Purposes
Customers renting sleeping accommodations in Ohio for less than 30 consecutive days would be defined as transient guests under a draft rule released Thursday by the state tax department.
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September 05, 2024
Ind. Tax Dept. Finds Co.'s Refund Request Timely
A corporation's Indiana income tax refund claim for 2015 was timely filed in 2023 as adjustments were made to its federal return, the state Department of Revenue said.
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September 05, 2024
Ind. Dept. OKs Transport Sales Tax Break For Waste Hauler
An Indiana company that transports municipal sewage waste was entitled to a sales tax refund on certain purchases, the state Department of Revenue said, because the items purchased were used for the public transportation of property.
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September 04, 2024
Ohio Justices Affirm School Board's Right To Past Tax Appeal
An Ohio law that bars school boards from appealing certain valuation rulings from boards of revision doesn't apply to complaints that were pending when the restriction took effect in 2022, the state Supreme Court affirmed Wednesday.
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September 04, 2024
Colo. Cuts Property Tax Assessment Rates, Limits Growth
Colorado will cut property tax assessment rates and impose caps on the growth of local revenue under legislation signed into law Wednesday by Gov. Jared Polis, staving off two ballot initiatives critics said would have devastated local government budgets.
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.