State & Local
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August 06, 2024
Mass. Revenue Collection In July Trails Last Year By $18M
Massachusetts' revenue collection in July was down $18 million from July 2023, the state Department of Revenue said.
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August 06, 2024
Calif. OTA Says Biz Owes Use Tax On Vehicle Purchase
California's use tax still applies to a business's purchase of a commercial vehicle despite the business's argument that it was used for interstate and foreign commerce and therefore exempt, the state Office of Tax Appeals ruled.
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August 06, 2024
Arnold & Porter Adds Abramson Cancer Center Chief Counsel
Throughout her career and while working in progressive leadership roles for the Abramson Cancer Center at the University of Pennsylvania, Mir Masud-Elias, Arnold & Porter Kaye Scholer LLP's newest counsel, has asked herself the same question: Is this role the best use of her time on Earth?
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August 05, 2024
Netflix, Hulu Reject Owing Missouri Video Service Fees
A new Missouri law that exempts streaming and satellite television services from video service provider fees was a clarification and does not prove the fees previously applied to streaming services, Netflix and Hulu told a state Circuit Court in a filing released Monday.
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August 05, 2024
Va. Owes Refund To Remote Worker, Tax Commissioner Says
Virginia wrongly denied an individual income tax refund to a man who worked remotely in another state to cover the amount withheld by his Virginia employer, the state tax commissioner said in a ruling published Monday.
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August 05, 2024
Va. Biz Correctly Classified Contractors, Tax Boss Says
Workers for a Virginia drywall and painting business did not qualify as employees, the state tax commissioner said, reversing a state tax department finding that the business owed withholding taxes on the workers' payroll.
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August 05, 2024
Va. Tax Head Says Man Must File Return Despite Move To Md.
A Virginia resident who moved to Maryland to work at a hospital was still considered a domiciled resident of Virginia and required to file a state tax return there, the Virginia tax commissioner determined, saying the man maintained several links to the state.
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August 05, 2024
Chamber Asking 4th Circ. To Revive Md. Digital Ad Tax Fight
The U.S. Chamber of Commerce and other groups are seeking Fourth Circuit review of a federal district court decision throwing out their First Amendment complaint against Maryland's digital advertising tax, the groups told the lower court.
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August 05, 2024
North Dakota Ballot Initiative Seeks To End Property Tax
North Dakota would prohibit political subdivisions from imposing property taxes if a constitutional amendment is approved by voters in November.
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August 05, 2024
Fla. Net Revenue In Fiscal Year 2024 Beat Estimates By $1B
Florida's net revenue collection in the 2024 fiscal year was $1.09 billion higher than estimates, according to the state Office of Economic and Demographic Research.
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August 05, 2024
Ala. Net Tax Collection Through July Up $226M From Last Year
Alabama's net general revenue from October through July was $226 million higher than the same period last fiscal year, according to the state Department of Revenue.
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August 05, 2024
Ark. July Revenue Meets Forecasted Expectations
Arkansas' July general revenue was slightly above the forecasted amount, by $2.8 million, but was down from the previous July, the Arkansas Department of Finance and Administration said.
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August 02, 2024
Shuttered Paper Mill Says NC Can't Claw Back $12M Incentive
Food and beverage packaging company Pactiv Evergreen has said it shouldn't have to repay the state of North Carolina $12 million in economic incentives after it shut down a local mill, arguing the underlying agreement is contradictory and the state is purely out for punishment.
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August 02, 2024
Colo. Court Affirms Residential Tax Rate For Vacant Parcels
Two vacant parcels in Colorado were correctly classified as residential, the Colorado Court of Appeals said, upholding a state assessment board finding that the parcels were used in conjunction with an adjoining residential parcel.
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August 02, 2024
HFZ Capital Cops To $86M Fraud Charges, Blames Ex-Chief
Defunct real estate firm HFZ Capital Group pled guilty in an $86 million criminal case Friday, admitting that its former top executive Nir Meir evaded New York City property taxes and stole funds from commercial and residential building projects.
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August 02, 2024
Colo. Appeals Panel Rejects Lower Tax Rate For Hospital
A Colorado rehabilitation hospital should be classified as a commercial property for tax purposes because it was predominantly designed for its services and not for residency, a state appeals court said, reversing a state assessment board.
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August 02, 2024
Airbnb Appeal Of Tax On Guest Fees Rejected By Colo. Court
Airbnb's fight against a $415,000 assessment by the city of Boulder related to short-term rental taxes on fees it collected was dismissed by a Colorado state judge, who said the law required taxing the amount the customer paid.
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August 02, 2024
Ex-Loeb Tax Atty Latest Addition To Kilpatrick's NY Team
A former Loeb & Loeb LLP attorney is bringing his experience in U.S. federal tax matters and real estate transactions to Kilpatrick Townsend & Stockton LLP, the firm announced Thursday.
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August 02, 2024
W.Va. July Revenue $2M Below Estimates
July, the first month of West Virginia's fiscal year, brought in $328.2 million in general revenue collection, falling below estimates, the governor said.
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August 02, 2024
Ore. Tax Court OKs Tax Deduction For Travel To Alaska
An Oregon couple who operate a fishing business in Alaska are allowed to claim a deduction for travel expenses, the Oregon Tax Court said, reversing the Oregon Department of Revenue's determination.
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August 02, 2024
Ohio Board Finds Park's Oil, Gas Production Area Tax Exempt
Space at a park in Ohio that is leased to a private entity to produce oil and gas is entitled to a property tax exemption, the state Board of Tax Appeals ruled Friday, saying the lessee's operations were incidental to the park's public purpose.
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August 02, 2024
La. Outlines Rules For 2nd Amendment Tax Holiday In Sept.
The Louisiana Department of Revenue issued a bulletin outlining the types of hunting supplies and firearms that will be exempt from sales tax and use tax during three days in September.
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August 02, 2024
Texas General Revenues Through July Higher Than Last Year
Texas brought in slightly more in general revenue through July than it did during the same period in the last fiscal year, the state comptroller's office said.
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August 02, 2024
Taxation With Representation: Sullivan, Dechert, Kirkland
In this week's Taxation With Representation, BNP Parabis SA acquires an investment management subsidiary for €5.1 billion, Cleveland accounting firm CBIZ merges with competitor Marcum for $2.3 billion, and Arcosa Inc. inks a deal with a family-owned construction materials business for $1.2 billion.
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August 01, 2024
MTC Deputy Executive Director To Depart For New Role
The Multistate Tax Commission's deputy executive director will be leaving the intergovernmental organization this month to take a position at the Federation of Tax Administrators, the head of the MTC announced Thursday.
Expert Analysis
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Preparing Law Students For A New, AI-Assisted Legal World
As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.
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General Counsel Need Data Literacy To Keep Up With AI
With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.
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Kentucky Tax Talk: Clash Over Industrial Supplies Exemption
Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.
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Navigating Discovery Of Generative AI Information
As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.
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Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
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A Ministry Of Silly Ideas: SALT In Review
From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.
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Tips For Litigating Against Pro Se Parties In Complex Disputes
Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.
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Pro Bono Work Is Powerful Self-Help For Attorneys
Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.
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Permanence And Other Elusive Notions: SALT In Review
From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Newman Suspension Shows Need For Judicial Reform
The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.