State & Local

  • August 21, 2024

    Miss. Tax Revenue In July Fell $12.9M From Last Year

    Mississippi tax collection in the first month of the 2025 fiscal year was $12.9 million less than last year, according to the state Department of Revenue.

  • August 21, 2024

    Neb. General Revenues In July Beat Forecast

    Nebraska general revenues in July, the start of the 2025 fiscal year, were roughly $855,000 higher than expected, according to a report by the state Department of Revenue.

  • August 21, 2024

    Minn. Tax Court Cuts $2.5M From Office Building Value

    The local valuation of a Minnesota office building recently occupied by the state Department of Education was too high, the state tax court said, cutting about $2.5 million from the assessment.

  • August 20, 2024

    UN Dives Into Murky Waters Of Taxing Digital Services

    The United Nations has its sights set on cross-border services in the digital economy as its framework convention on tax takes shape, but it remains unclear how countries will define that broad and hotly contested topic as they work toward a treaty.

  • August 20, 2024

    Neb. Lawmakers OK Property Tax Relief In Special Session

    The Nebraska Legislature approved emergency legislation Tuesday to provide $750 million annually in property tax relief and limit local tax hikes, rejecting amendments to help pay for the measure by eliminating numerous sales tax exemptions.

  • August 20, 2024

    Ohio Justices Nix Local Appeal Of Pipeline's $950M Tax Value

    An Ohio county auditor cannot appeal a settlement agreement between the state tax agency and an energy company over the $950 million value of a gas pipeline transmission system, the state's highest court ruled Tuesday, upholding the state Board of Tax Appeals.

  • August 20, 2024

    Temple Law Prof, Kostelanetz Atty To Lead ABA Tax Section

    A longtime professor at the Temple University Beasley School of Law and a seasoned tax controversy partner at Kostelanetz LLP will together helm the American Bar Association Section of Taxation for the 2025-2026 term, the firm announced Tuesday.

  • August 20, 2024

    Mass. Parcels Were Properly Valued Despite Construction

    Two parcels of land in a Massachusetts town were properly valued and should not have their value decreased based on construction on a nearby property, the state Appellate Tax Board said in a decision released Tuesday.

  • August 20, 2024

    Allen Matkins Tax Group Leader Jumps To Covington In LA

    Covington & Burling LLP has added to its Los Angeles office a partner with more than 20 years of experience who most recently led Allen Matkins Leck Gamble Mallory & Natsis LLP's tax group, describing the new hire as "one of the country's leading authorities on partnership tax."

  • August 20, 2024

    Fla. School Board Can Put Property Tax Increase On Ballot

    A Florida school board was within its rights to place a millage increase referendum on the 2024 ballot despite the county's attempt to push the referendum to 2026, a state appeals court ruled.

  • August 20, 2024

    NJ Adopts Tax Rule On Allocating Nonresident Stock Options

    New Jersey created a formula for calculating a nonresident's state tax liability on compensation from stock options under an adopted rule. 

  • August 20, 2024

    A Deep Dive Into Law360 Pulse's 2024 Women In Law Report

    The legal industry continues to see incremental gains for female lawyers in private practice in the U.S., according to a Law360 Pulse analysis, with women now representing 40.6% of all attorneys and 51% of all associates.

  • August 20, 2024

    These Firms Have The Most Women In Equity Partnerships

    The legal industry still has a long way to go before it can achieve gender parity at its upper levels. But these law firms are performing better than others in breaking the proverbial glass ceiling that prevents women from attaining leadership roles.

  • August 19, 2024

    Mont. Tax Board Restores $1M Value To Commercial Property

    A commercial property in Montana was correctly valued at about $1 million, the state's tax appeals board said, reversing a county tax board and upholding the income approach to the valuation used by the state revenue department.

  • August 19, 2024

    Uber Pushes For Arbitration In Fla. Delivery Tax Case

    Uber told a Florida federal court that a proposed class action over its collection of sales taxes on food delivery fees in the state must be heard by an arbitrator, not a court, under the terms of use accepted by its customers.

  • August 19, 2024

    Treasury Floats Timing Shift For Foreign Currency Accounting

    The U.S. Treasury Department proposed regulations Monday that would adjust the timing for when companies could opt to use the so-called mark-to-market accounting method for gains or losses that arise from foreign currency transactions.

  • August 16, 2024

    Neb. Gov. Says He'll Veto Watered-Down Property Tax Cut Bill

    Nebraska's governor said in a statement Friday that he would veto any bill passed during the Legislature's special session on property tax relief that weakens proposed caps on property tax increases.

  • August 16, 2024

    Harris Proposes Tax Break For Homebuilders

    Vice President Kamala Harris, the presumptive Democratic nominee for president, proposed several housing-related tax proposals, including creating a tax incentive for homebuilders that sell to first-time homebuyers, during a campaign speech Friday.

  • August 16, 2024

    Ohio Collects $3.8B At Start Of Fiscal Year

    Ohio collected $3.83 billion in revenue in July, the start of fiscal year 2025, in line with budget estimates, according to the state's Office of Budget and Management.

  • August 16, 2024

    Pa. Resident Owes NY Tax While Teleworking During COVID

    A Pennsylvania resident owes New York tax on days he worked from home in 2020 while his employer's office in the Empire State was closed during the COVID-19 pandemic, a New York administrative law judge determined.

  • August 16, 2024

    Association Sues Over Calif. Law Targeting Microsoft Tax Win

    A second taxpayers' group has challenged as unconstitutional a portion of California's new tax law written to prevent more wins like the one Microsoft secured when the state Office of Tax Appeals ruled it could include 100% of the dividends from foreign affiliates in its California sales factor denominator.

  • August 16, 2024

    NY Tax Doesn't Apply To Nonresident's Dividend Income

    A New York nonresident is not liable for tax on dividend income, because the dividends weren't earned as a product of work done in the state, a state administrative law judge ruled.

  • August 16, 2024

    North Carolina Joins Direct File, Maine Plans To Follow

    The Internal Revenue Service's free electronic filing tax program, Direct File, will be available in North Carolina for the 2025 tax filing season, the IRS and U.S. Department of the Treasury announced Friday, and Maine is also planning to join.

  • August 16, 2024

    Ch. 7 Trustee Can't Recover Tax Payment, States Tell Justices

    A group of roughly two dozen states threw their support behind the federal government in asking the U.S. Supreme Court to overturn a ruling that forced the IRS to return a tax payment after a bankruptcy trustee argued it was a fraudulent transfer and recoverable under state law.

  • August 16, 2024

    NJ's 13-Month Revenue Up $98M From FY 2023

    New Jersey collected $98 million more revenue over the past 13 months than in the previous fiscal year, according to a report by the state's Department of the Treasury.

Expert Analysis

  • SG's Office Is Case Study To Help Close Legal Gender Gap

    Author Photo

    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

    Author Photo

    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

    Author Photo

    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

    Author Photo

    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

    Author Photo

    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

    Author Photo

    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

    Author Photo

    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

    Author Photo

    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

    Author Photo

    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

    Author Photo

    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

    Author Photo

    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

    Author Photo

    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

    Author Photo

    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.