State & Local

  • September 25, 2024

    Dept. Asks Mich. Justices To Tackle Unitary Tax Case

    The Michigan Supreme Court should review an appellate court decision that found that insurance companies that are part of Nationwide should file their taxes as a unitary group because the case poses a significant public impact, the state Treasury Department said.

  • September 25, 2024

    Texas Court Denies District's Attempt To Boost Valuations

    A Texas trial court didn't err in throwing out a counterclaim brought by a local appraisal district to increase the assessed values of two multifamily properties, a state appeals court ruled Wednesday.

  • September 25, 2024

    NJ Bill Would Hike Threshold For Tax On Property Transfers

    New Jersey would raise the threshold for the imposition of a controlling interest transfer tax or an additional fee on transfers of various kinds of real property under a bill introduced in the state Assembly.

  • September 25, 2024

    Wyden Calls On 2025 Tax Bill To Include Partnership Reform

    Lawmakers should consider next year how to revise partnership tax laws to better collect on large businesses' income without harming smaller entities as Congress debates over how to address expiring tax provisions, Senate Finance Committee Chairman Ron Wyden said Wednesday.

  • September 25, 2024

    Puerto Rico Seeking Input On Implementing Global Min. Tax

    Puerto Rico's Department of the Treasury is looking for public comments regarding possible implementation of the Organization for Economic Cooperation and Development's 15% global corporate minimum tax on large multinational entities.

  • September 24, 2024

    Mo. Cannabis Shop Asks Appeals Court To Scrap County Tax

    A Missouri appeals court should overturn a lower court's ruling that the state's constitution allowed a county to impose a cannabis tax on businesses that are also charged city taxes within its boundaries, a cannabis company told the court.

  • September 24, 2024

    Microsoft Fights Mich. Tax Treatment Of Cost Share Payments

    Microsoft urged the Michigan Tax Tribunal to find that cost sharing agreement receipts from affiliates constituted licenses of intellectual property that should be included in its apportionment formula, arguing that the state's tax agency incorrectly followed federal transfer pricing rules in excluding the payments from its tax calculations.

  • September 24, 2024

    Mont. Regs Carry Out Individual Income Tax Changes

    Montana has adopted regulations to implement legislation enacted in 2021 and 2023 that made substantive changes to the state's individual income tax under regulatory updates adopted by the state Department of Revenue, according to a notice published in the state register.

  • September 24, 2024

    Ohio Dept. Floats Sales Tax Regs To Define Transient Guests

    Ohio would define "sleeping accommodation" and "transient guests" to carry out provisions of state sales tax law governing transactions between hotels and guests as part of regulations proposed by the state Department of Taxation.

  • September 24, 2024

    NY Marina Owes Sales Tax On Floating Docks Purchases

    A New York marina owes sales tax on its purchases of floating docks because the docks do not qualify as the installation of a capital improvement, the state Department of Taxation and Finance said in a ruling released Tuesday.

  • September 24, 2024

    Propane Sales To NY Home Not Taxed, Tax Dept. Says

    A New York homeowner who orders propane to heat a detached garage isn't required to pay state sales tax on the transaction, the state Department of Taxation and Finance said in an opinion released Tuesday.

  • September 24, 2024

    Calif. Authorizes Sending Sales Tax Notices Electronically

    California authorized the state Department of Tax and Fee Administration to send electronic notices for sales and use tax assessments and determinations regarding various other taxes and fees as part of a bill signed by Gov. Gavin Newsom.

  • September 24, 2024

    NY Energy Tax Break Available For Apt. Buildings, Dept. Says

    Gas and electricity used in a landlord's New York state apartment buildings, including common areas, are eligible for a sales tax exemption for residential energy sales, the state tax department said in an opinion released Tuesday.

  • September 24, 2024

    NY Dept. Says Online Directory Services Not Taxed

    New York's sales tax isn't levied on a business that maintains an online directory listing people who represent claimants seeking disability benefits, the state Department of Taxation and Finance said in an opinion released Tuesday.

  • September 24, 2024

    NY Dept. Says Online Astrology Readings Not Taxable

    A New York business that offers users personalized astrological birth-chart readings is not subject to tax because its services aren't taxable information services, the state tax department said in a ruling released Tuesday.

  • September 24, 2024

    NY Tax Dept. Says Foreign IT Services Are Taxable

    A foreign company that provides information technology services to businesses in New York must collect and remit sales tax on receipts from clients within the state, the state Department of Taxation and Finance said Tuesday.

  • September 24, 2024

    Insurer Wants Quick Appeal At 8th Circ. In DOL Tax Fight

    A health insurer will seek the Eighth Circuit's review after a federal judge refused to toss a suit from the U.S. Department of Labor claiming the company unlawfully took at least $66.8 million in Minnesota state tax liability from plans it administered to pay in-network providers.

  • September 24, 2024

    NJ Power Broker Says AG's 'Crime Thriller' Lacks A Crime

    Powerful New Jersey businessman George E. Norcross III Tuesday called the Garden State's 111-page indictment alleging he led a scheme to strong-arm the acquisition of waterfront property in Camden through threats of economic and reputational harm a "crime thriller with no crime," and said it must be dismissed.

  • September 24, 2024

    NY Blood Bought To Treat Livestock Not Taxed, Dept. Says

    Blood products are exempt from sales tax if bought for surgical procedures performed on certain livestock and poultry, the New York state tax department said in an opinion released Tuesday, but not if they are used on pets.

  • September 24, 2024

    Colo. General Fund Revenue In Aug. Down $63M

    Colorado's general fund revenue in August was $63 million lower than it was in the same month last year, according to the state Department of Revenue.

  • September 24, 2024

    NY Escape Rooms Subject To Sales Tax, Dept. Says

    Admissions charges to escape or "mystery" rooms, where customers participate in interactive challenges and activities, are amusements subject to sales tax, the New York state tax department said in an opinion released Tuesday.

  • September 24, 2024

    NY Tax Dept. Says Coffee-Flavored Drinks Not Taxed

    A New York business's sales of coffee-flavored products don't incur sales tax, the state Department of Taxation and Finance said in an advisory opinion released Tuesday.

  • September 24, 2024

    Ariz. Revenue Through August Tops Forecast By $119M

    Arizona's general revenue collection from July through August was $119 million higher than expected, according to the state Joint Legislative Budget Committee.

  • September 24, 2024

    NY Sales Tax Due On Vehicle's Lease Balance, Dept. Says

    A New York taxpayer who assumed a lease on a motor vehicle from another taxpayer owes sales tax on the remainder of lease payments despite tax being paid on the initial lease, the state Department of Taxation and Finance said in a ruling released Tuesday.

  • September 24, 2024

    NY Tax Applies To Tree Inventory Services, Dept. Says

    A company's tree inventory services are subject to New York sales tax because the custom reports the company gives clients constitute taxable maintenance and servicing of real property, the state Department of Taxation and Finance said in a ruling released Tuesday.

Expert Analysis

  • 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.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

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