State & Local

  • September 20, 2024

    NJ Explains Sales Tax Reduction Phaseout For EVs

    New Jersey will subject zero-emission vehicles to a reduced sales tax starting Oct. 1, before increasing the levy in 2025, the state Division of Taxation said as part of an FAQ page released Friday that specified other tax changes.

  • September 20, 2024

    NJ Resident Owes NY Tax For Remote Work During COVID

    A vice president of an investment fund with a New York office owes income tax to that state for days he worked from home in New Jersey during the COVID-19 pandemic in 2020, a New York administrative law judge determined.

  • September 20, 2024

    NY Tax Dept. Says Biz's Data Services Subject To Sales Tax

    A mobile and web analytics company in New York must collect and remit state and local sales tax for its services, according to the state Department of Taxation and Finance.

  • September 20, 2024

    NY Auctioneer Can't Lower Tax Bill After Price Drop

    An auction house can't exclude payment reductions that are granted to a successful irrevocable bidder from its receipts subject to sales tax, the New York state taxation department said.

  • September 20, 2024

    IRS Special Trial Attorney Joins Hochman Salkin In California

    When Hochman Salkin Toscher Perez PC's newest principal, Sebastian Voth, was studying at Emory University School of Law, a former chief counsel for the Internal Revenue Service told students that the IRS was a great place to start their careers. After 15 years as an IRS attorney, Voth found that the agency was also a great place to work, he told Law360 Pulse in an interview Friday.

  • September 20, 2024

    La. Tax Agency Expands Informal Payment Plans

    Louisiana taxpayers with less than $50,000 in taxes due will be able to pay over five years in an informal installment plan, the state Department of Revenue said in a rule that will increase the current threshold.

  • September 20, 2024

    Nev. Tax Agency Allows Penalty Waivers Due To Agent Errors

    The Nevada Department of Taxation can decide to waive penalties and interest for late payments from a taxpayer if the payment was late because of an error made by a taxpayer's agent, the state tax commission said in an updated regulation.

  • September 20, 2024

    NY Biz Out-Of-State Email Services Not Taxable, Dept. Says

    A New York business that subscribes to an out-of-state email hosting service doesn't need to pay sales tax, the state tax department said, as taxing such services isn't allowed under the federal Internet Tax Freedom Act.

  • September 20, 2024

    NY Curtain Walls Subject To Sales Tax, Dept. Says

    Tax is owed on the sales of curtain walls to a contractor for installation in New York buildings regardless of whether the installations constituted capital improvements to the properties, the state tax department said in an advisory opinion.

  • September 20, 2024

    NY Tobacco And Vapor Taxes Apply To Man's Product Sales

    A New Yorker owes the tobacco excise tax and a 20% supplemental tax on vapor products on his sales of product that are similar to electronic cigarettes, the state Department of Taxation and Finance said.

  • September 20, 2024

    Miss. Revenue Through Aug. Up $3M From Last Year

    Mississippi's revenue collection from July through August exceeded last year's total for that period by $3 million, according to the state Department of Revenue.

  • September 20, 2024

    Mass. Offering Tax Amnesty In November, December

    Massachusetts will grant amnesty in November and December to certain delinquent taxpayers under a program authorized by the Legislature, the state Department of Revenue said.

  • September 20, 2024

    Ill. Revenue Through Aug. Tops Forecast By $245M

    Illinois revenue for the first two months of the 2025 fiscal year totaled $245 million more than estimated, according to the Office of Management of Budget.

  • September 20, 2024

    Taxation With Representation: Gibson Dunn, Holland & Knight

    In this week's Taxation With Representation, CACI International buys Azure Summit Technology, Hotel Engine lands a valuation led by Permira, and Knowles Corp. sells its microphone business to Syntiant Corp.

  • September 20, 2024

    NY Food Waste Removal Taxable, Department Says

    Food waste removal from grocery stores, restaurants and other locations is taxable for a New York contractor because the waste has no value, so the service does not qualify as tax-exempt transportation, the state tax department said.

  • September 20, 2024

    Ore. Couple Denied Tax Deduction For Below-Market Rentals

    An Oregon couple were correctly denied income tax deductions for expenses related to rental properties, the state tax court said, because they did not charge the renters market rates, disqualifying the rentals as income-producing properties.

  • September 20, 2024

    NY Sales Tax Doesn't Apply To Woman's Travel Business

    A New York woman who runs a travel business does not need to collect sales tax on the fees she charges for her planning and concierge services, the state Department of Taxation and Finance said. 

  • September 19, 2024

    Ch. 7 Trustee Urges Justices To Uphold Return Of Taxes

    The bankruptcy trustee of a defunct Utah transportation company warned the U.S. Supreme Court on Thursday that overturning a decision forcing the IRS to return tax payments made by company directors to cover their personal debts would encourage shareholder fraud.

  • September 19, 2024

    Illinois Voters To Weigh In On Nonbinding Income Surtax

    Illinois voters will get to weigh in on whether the state should amend its constitution to create a 3% surtax on millionaire income to fund property tax relief, according to a nonbinding measure the Legislature has referred to the November ballot.

  • September 19, 2024

    Nev. Clarifies Tax Recordkeeping Rules For Escort Services

    Nevada will implement a statutory requirement that the full amount charged for and recorded by an escort service must not include deductions for service costs, interest, losses, gratuities or other expenses, according to updated regulations approved by the state tax commission.

  • September 19, 2024

    Nev. Nixes Regs To Implement Scrapped Insurance Tax Break

    The Nevada Tax Commission has approved the repeal of regulations to implement previously enacted legislation that eliminated a credit against the state's general tax on insurance premiums, according to a notice published in the state register.

  • September 19, 2024

    Calif. Says FDIC's $20M Tax Refund Bid Must Wait

    A California tax collection agency asked a New York federal court to throw out Federal Deposit Insurance Corp. claims seeking a more than $20 million tax refund on behalf of the shuttered Signature Bank, saying the agency is entitled to wait for a potential IRS audit to end. 

  • September 19, 2024

    Nev. Board Explains Commerce Tax Filing Break For Small Biz

    Nevada no longer requires small businesses that are exempt from commerce tax to file commerce tax returns, the state Tax Commission explained.

  • September 19, 2024

    Nev. Reg Explains Expansion Of Voluntary Disclosures

    More Nevada taxpayers are able to voluntarily disclose their failures to file taxes to the state tax commission under a new regulation.

  • September 19, 2024

    Fuel Sent Out Of State Isn't Taxed, Co. Tells Texas Justices

    A Texas energy company fighting its franchise tax bill told the state's Supreme Court that the comptroller's sourcing approach for its fuel sales wrongly apportioned a sale to the state that was shipped out of state.

Expert Analysis

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    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.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    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.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    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.

  • The Big Issues A BigLaw Associates' Union Could Address

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    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.

  • 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.

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