State & Local

  • August 26, 2024

    Va. Tax Head Denies Sales Tax Refund To Medical Device Co.

    The Virginia Department of Taxation correctly assessed sales and use tax on a medical device and equipment manufacturer, which was unable to prove it erroneously paid the tax, the state's tax commissioner said in a letter ruling.

  • August 26, 2024

    Va. Tax Head Partially Allows Charitable Deduction

    Virginia's tax commissioner said unidentified taxpayers were able to provide documentation to show they had made cash donations to a church and should be allowed an income tax deduction, according to a letter ruling.

  • August 26, 2024

    Va. Tax Dept. Says Co.'s Filing Status Change Was Legal

    The Virginia Department of Taxation wrongly charged a company for filing a combined corporate income tax return, the state tax commissioner said, as the company was eligible to change its filing status.

  • August 26, 2024

    SC Ends Fiscal Year With Revenues $355M Over Forecast

    South Carolina's general fund ended the 2024 fiscal year with revenues $355 million higher than expected, according to the state Board of Economic Advisors.

  • August 26, 2024

    Mo. Lowe's 'Dark Store' Comparables Get Rejected

    A Missouri Lowe's property was properly valued at $9 million, the state tax commission ruled, rejecting the property owner's attempt to use vacant storefronts as comparable properties.

  • August 26, 2024

    ND General Fund Revenues Top Estimates By $3M In July

    North Dakota's general fund revenue in the first month of the 2025 fiscal year was $3 million over estimates, according to a monthly report by the state Legislative Council.

  • August 26, 2024

    Mo. Circle K Station's $1.2M Value Upheld

    A Circle K gas station in Missouri was correctly assessed, despite the property owner's protest, because the owner failed to provide comparable properties to prove the value should be reduced, the state's tax commission ruled.

  • August 26, 2024

    Va. Tax Boss Says Refund Owed For Product-Testing Gear

    A Virginia manufacturer is eligible for a sales tax exemption for equipment used for product testing because the property was used during the company's manufacturing process, the Virginia tax commissioner said, reversing a decision by the state's tax department.

  • August 23, 2024

    Wash. Justices Affirm Convicted Ex-State Auditor Disbarment

    The Washington Supreme Court affirmed a recommendation to disbar convicted former state auditor Troy X. Kelley after he was imprisoned on felony theft charges, finding that Kelley's crimes justified the disbarment sanction.

  • August 23, 2024

    Local Assessors Blast Colo. Property Tax Proposal

    A draft bill to reduce property tax increases, to be introduced in Colorado's upcoming special legislative session, would create significant burdens for local administration, a pair of assessors told a legislative property tax commission Friday.

  • August 23, 2024

    Mich. Appeals Panel Denies Cos.' Bids To Adjust Asset Basis

    Two companies may not account for depreciation they didn't receive credit for under Michigan law to increase the basis of assets they sold when determining their state tax liabilities, a state appeals panel said, upholding a trial court.

  • August 23, 2024

    Colo. Board Wrong In Nixing Fees From Valuation, Court Rules

    The Colorado Board of Assessment Appeals improperly applied a state Supreme Court decision that erroneously revived a dispute over whether fees should be included in a resort's property valuation, a state appeals court ruled.

  • August 23, 2024

    Wis. Agency Upholds $4M Sales Tax Bill On Lease Payments

    The Wisconsin Department of Revenue didn't err in finding that a company's lease agreements were taxable as they constituted a sale and lease-back of tangible property, the state Tax Appeals Commission ruled, upholding a nearly $4 million sales tax bill.

  • August 23, 2024

    Issues Lurk In Remote Seller, Marketplace Laws, Tax Pro Says

    States should consider more harmony in their remote seller and marketplace facilitator laws to address a handful of compliance issues that continue to persist for businesses six years after Wayfair, a tax practitioner said Friday.

  • August 23, 2024

    NM General Revenues From July Through March Up $421M

    New Mexico collected $421 million more in revenue than estimated between July 2023 and March 2024, according to a report by the state's Legislative Finance Committee.

  • August 23, 2024

    Ariz. Revenue Collection Starts 2025 Up $83M From Forecast

    Arizona's total general revenue in July was $83 million higher than forecast, according to a report by the Joint Legislative Budget Committee.

  • August 23, 2024

    Idaho's July Revenue Collection Down $5M From Estimates

    Idaho's general revenue collection at the start of the 2025 fiscal year was $5 million below forecasts, according to a report by the state Division of Financial Management.

  • August 23, 2024

    DC Eyes Joining IRS Direct File For 2026, Revenue Rep Says

    The District of Columbia is considering joining the Internal Revenue Service's free electronic tax filing program, Direct File, in 2026, a representative of the district's tax agency said Friday.

  • August 23, 2024

    Taxation With Representation: Latham, Wachtell, Paul Weiss

    In this week's Taxation With Representation, Arch Resources merges with Consol Energy in a deal worth $5.2 billion, Advanced Micro Devices agrees to purchase ZT Systems for $4.9 billion, and Japanese tobacco company JT Group inks a deal to buy Vector Group for $2.4 billion.

  • August 22, 2024

    Chevron's Fall Likely To Surface In State Tax Cases, Pro Says

    Taxpayers likely will raise the U.S. Supreme Court's overturning of the Chevron deference doctrine in challenges to state tax regulations, but it remains to be seen how effective those arguments will be, an attorney for a multistate business trade organization said Thursday.

  • August 22, 2024

    Justices Disfavor External Consistency Test, Mass. Atty Says

    The U.S. Supreme Court likely will decline to hear a construction company's argument that South Dakota's refusal to apportion use tax on its equipment was unconstitutional, a Massachusetts tax agency attorney predicted Thursday, saying the justices have no appetite for applying the external consistency test anymore.

  • August 22, 2024

    StubHub Appeals $8.5M Wis. Sales Tax Assessment

    Online ticket marketplace StubHub told the Wisconsin Court of Appeals that a lower court correctly determined it wasn't on the hook for an $8.5 million sales tax assessment because it didn't directly act as a ticket seller.

  • August 22, 2024

    NY Court Revives Co.'s Back Tax Payment Allocation Claim

    The New York Division of Tax Appeals has the jurisdiction to hear a Bronx-based business's protest over how its tax payments were allocated, a state appeals court ruled. 

  • August 22, 2024

    Ill. Exempts Certain Home-Delivered Meals From Taxes

    Purchases of certain home-delivered meals for older and lower-income residents are exempt from an array of state taxes, the Illinois Department of Revenue said.

  • August 22, 2024

    Local Property Tax Exemptions A Must For Solar, Va. AG Says

    Localities are required under state statute to provide an exemption for the taxation of property used for solar photovoltaic systems, or systems that use solar panels to create energy, the Virginia attorney general said in an opinion.

Expert Analysis

  • Employee Experience Strategy Can Boost Law Firm Success

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    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

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    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

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    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.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

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