State & Local
-
January 06, 2025
Pa. Licensing Law For Vape-Makers Flawed, Panel Finds
Part of Pennsylvania's law regulating licenses for e-cigarette manufacturers is unconstitutional because it gives legislative power to the state's Department of Revenue, an appellate court has ruled in an issue of first impression.
-
January 06, 2025
Va. Tax Head Backs Assessments Based On IRS Audit
The Virginia Department of Taxation correctly issued assessments to a woman for additional income tax after learning that the IRS had adjusted her federal returns and finding no record of amended state returns to report the federal changes, the state's tax commissioner ruled.
-
January 06, 2025
Va. Retailer Gets Last Chance To Back Up Exemption Claim
A Virginia retailer will get a final chance to provide documentation to claim exemptions and contest the findings of an audit of its sales and use tax liability, the state's tax commissioner said.
-
January 06, 2025
Hochul Pitches Increasing NY Child Tax Credit
New York Gov. Kathy Hochul said Monday that she wants to roughly triple the state's refundable child tax credit to up to $1,000 per child under the age of four and increase the benefit to as much as $500 for older children.
-
January 06, 2025
Idaho Gov. Aiming For $100M In Tax Cuts
Idaho's governor will push for a new round of tax cuts this year, worth a total of $100 million, he said Monday during his State of the State address.
-
January 06, 2025
Ill. Bill Aims To Extend Affordable Housing Tax Break Deadline
Illinois would allow some owners of affordable rental housing until the end of 2037 to apply for a reduction in their property's assessed value for tax purposes as part of a bill introduced in the state Senate.
-
January 06, 2025
Va. Tax Head Affirms Gov't Contractor's Sales Tax Bill
A Virginia-based government contractor that provided technology consulting services was correctly assessed retail sales and use tax on hardware and software sales that were part of a cost reimbursement contract, the state's tax commissioner said.
-
January 06, 2025
Va. Brewery Owed Tax Refund For Pollution Equipment
A Virginia brewery is due a refund of sales and use taxes paid on pollution control equipment, the state tax commissioner ruled, saying the agency that certified the equipment for a tax exemption had the authority to do so.
-
January 06, 2025
Proskauer Adds New Funds Partners In NY, DC
Proskauer Rose LLP announced Monday it has rung in the new year by adding two new partners to its private funds group, with the addition of a tax expert from Schulte Roth & Zabel LLP in New York and a regulatory specialist from the SEC in Washington, D.C.
-
January 06, 2025
Va. Newcomers Partly Allowed Credits For Out-Of-State Taxes
A newly arrived Virginia couple were eligible for state income tax credits for taxes paid to two other states on income sourced to those states, but not for taxes paid to California, the Virginia tax commissioner said.
-
January 06, 2025
Va. Contractor Allowed Credit For Wrongly Collected Sales Tax
A Virginia security systems seller and installer may seek a credit for sales taxes erroneously collected from its customers when it should have paid sales or use taxes itself, the state tax commissioner said.
-
January 06, 2025
Pa. Revenues Through Dec. Dip $97M Below Projections
Pennsylvania's general fund revenue from July through December was $97 million lower than expected, according to the state Department of Revenue.
-
January 03, 2025
Honeygrow Accused Of Taxing Bottled Water At Pa. Location
Philadelphia-based restaurant chain Honeygrow unjustly profited from charging 6% sales tax for bottled water at one of its locations in violation of Pennsylvania law, a new class action lawsuit filed in state court alleged.
-
January 03, 2025
Ohio AG Urges State Justices To Limit Local Tax Appeals
Ohio's attorney general backed property owners in the state Supreme Court who are arguing that school boards can't appeal valuation decisions of properties they don't lease or own to county courts, saying the boards don't have a sufficient interest in the properties to pursue litigation.
-
January 03, 2025
Va. HVAC Biz Must Pay Tax On Unit Cost, Commissioner Says
A business that provides and installs heating, ventilation and air conditioning systems for Virginia residents is considered a consuming contractor and must pay either sales or use tax on the cost of the units it installs, the state's tax commissioner said.
-
January 03, 2025
Ohio Appeals Court Backs Eightfold Boost In Property Value
An Ohio appeals court rejected a man's effort to cut the valuation of his property, upholding a state Board of Tax Appeals order that reinstated a valuation that rose eightfold from the previous year.
-
January 03, 2025
Potomac Law Group Adds Longtime Tax Leader From Day Pitney
After an end-of-the-year hiring spree in which Potomac Law Group added four former Rimon PC attorneys, PLG has started 2025 by adding the former leader of Day Pitney's multistate tax practice to its ranks.
-
January 03, 2025
Ark. Revenues Through Dec. Top Estimate By $28.7M
Arkansas' net revenue collection from July to December exceeded state forecasts for the period by $28.7 million, according to a state Department of Finance and Administration report released Friday.
-
January 02, 2025
NC Tax Agency Says Court Erred In Sales Tax Ruling
A North Carolina administrative law court erred in determining that an asphalt company's transfers of its liquid asphalt product to its parent company and another related entity were distributions not subject to sales tax, the state tax agency said in a petition.
-
January 02, 2025
La. Dept. Lowers Interest Charged On Unpaid Taxes
The Louisiana Department of Revenue lowered the rate of interest it collects on unpaid taxes by half a percentage point, the department said in a bulletin.
-
January 02, 2025
Kan. Revenue Tops Estimate By $89M In December
Kansas' general fund revenue in December totaled $89 million more than the amount projected for the month, according to a report issued Thursday by the state Department of Revenue.
-
January 02, 2025
Ohio Dept. Expands Rules For Income Tax Refund Requests
Ohio provided the state tax commissioner more latitude for the creation of state income tax refund claim forms and the documentation needed to substantiate claims under regulatory amendments approved by the state Department of Taxation.
-
January 02, 2025
NJ Residents Freed Of $2.1M Tax Bill On Repatriated Income
Two New Jersey residents don't owe state tax on income repatriated under the 2017 federal tax overhaul, the state's tax court ruled, saying New Jersey's personal income tax laws don't include deemed dividends as a category of taxable income.
-
January 02, 2025
Mich. Justices Say Detroit Fire Fee Is Legal, Not A Tax
The Michigan Supreme Court has ruled a Detroit fee for a fire service program was not an unlawful tax but clarified that a regulatory program's main benefit cannot be the mere permission for a property owner to operate its business in the city.
-
January 02, 2025
Mich. To Expand Tax Exemption For Data Center Equipment
Michigan will extend its sales and use tax exemption for the consumption, use and storage of data center equipment sold to qualified entities and expand the exemption to enterprise data centers under a bill signed by Democratic Gov. Gretchen Whitmer.
Expert Analysis
-
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.
-
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.
-
Lawyers Can Take Action To Honor The Voting Rights Act
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
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
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
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
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
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.
-
Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.
-
Now More Than Ever, Lawyers Must Exhibit Professionalism
As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.
-
Reading Between The Lines Of Justices' Moore Ruling
The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.
-
A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates
Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.
-
Another Crack In The Shield: SALT In Review
From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.