State & Local

  • December 04, 2024

    Mich. Justices Pan Due Process Claim In Tax Appeal Dispute

    Two Michigan Supreme Court justices expressed skepticism Wednesday toward a packaging company's arguments that its due process rights were violated when an assessor's notice of a tax exemption denial didn't provide all the information the business needed to appeal.

  • December 04, 2024

    Block's Tax Refund Should Be Voided, Atlanta Tells Ga. Court

    A Georgia trial court erred when it found that Block, the financial services and mobile payments company, was due a $330,000 occupation tax refund from the city of Atlanta, a lawyer for the city told an appellate panel Wednesday.

  • December 04, 2024

    Ala. Dept. OKs Regs To Implement Tourism Project Tax Breaks

    The Alabama Department of Revenue adopted regulations to implement recently enacted tax rebates for companies that operate qualifying tourism projects, according to a notice published by the state Legislative Services Agency.

  • December 04, 2024

    Reed Smith Adds State Tax Partner To San Francisco Office

    Reed Smith LLP added a partner to its national state tax practice who will work out of its San Francisco office, according to the firm.

  • December 04, 2024

    Ind. Tax Board Cuts Valuation Of Self-Storage Property

    An Indiana storage unit facility's $1.06 million valuation was reduced after the state Board of Tax Review determined it should revert to the prior year's assessment of $915,000 because the owner and county assessor failed to accurately appraise the property.

  • December 04, 2024

    Oracle Can't Seek Fla. Tax Refunds Without Repaying Clients

    Oracle can't obtain refunds for Florida state and local taxes that it improperly collected on sales of electronically delivered software to three businesses because the company didn't reimburse those customers first, a state appeals court ruled Wednesday.

  • December 03, 2024

    Calif. Furniture Chain Owner Owes Fraud Penalty, OTA Says

    The owner of a California furniture stores chain committed sales tax fraud, and the relevant tax agency was correct in charging him a 25% fraud penalty and in finding he had more than $6.4 million in unreported taxable sales, the state Office of Tax Appeals ruled.

  • December 03, 2024

    Calif. Senate Bill Seeks To Shield Tips From Income Tax

    California would exclude tips from gross income for state personal income tax purposes under a bill introduced in the state Senate.

  • December 03, 2024

    Calif. OTA Denies Architect Firm's R&D Tax Credit Claim

    The California Office of Tax Appeals denied an architectural firm's claim of research and development tax credits, saying the firm failed to substantiate the amount of time its employees dedicated to qualifying research activities.

  • December 03, 2024

    Calif. Bill Seeks Constitutional Amendment To Curb Tax Hikes

    California would declare state lawmakers' intent to amend the state constitution to limit the state and local governments' power to raise taxes as part of a bill introduced in the Assembly.

  • December 03, 2024

    Calif. OTA Says LLC Interest Sale Invalid For Tax Purposes

    A sale of limited liability company interest between business partners in California can't be used to offset cancellation of debt income stemming from a Texas apartment complex that the LLC owned, the California Office of Tax Appeals ruled.

  • December 03, 2024

    Calif. OTA Rejects Subtraction For Pension, Annuities

    A California taxpayer isn't entitled to a subtraction adjustment for pension and annuities earned outside the state, because the pension money put the taxpayer in a higher bracket, the state Office of Tax Appeals said in a ruling released Tuesday. 

  • December 03, 2024

    Fried Frank Adds Goodwin Procter Tax Pro As Partner In NY

    Fried Frank Harris Shriver & Jacobson LLP announced Tuesday that a Goodwin Procter LLP tax and business law partner has joined the firm and will serve as a partner in Fried Frank's tax department in New York.

  • December 03, 2024

    Ore. Offers Few Tax Changes In Gov.'s $37B Budget Plan

    Oregon would make small changes to its tax policy under a $37 billion biennial general fund budget proposed by the state's governor, who left open how to fund some proposed expenditures.

  • December 03, 2024

    Ark. Revenues Through Nov. Outpace Estimate By $11M

    Arkansas' net revenue collection from July through November beat forecasts by $11 million, according to the state Department of Finance and Administration in a report released Tuesday.

  • December 02, 2024

    Novo Nordisk Loses Research Credit Tax Fight In Calif. OTA

    Novo Nordisk must include a former affiliate's research expenses from the year it wound down when determining the corporate group's California research credits for later years, the state's Office of Tax Appeals ruled in an opinion released Monday that upheld a $670,000 tax assessment.

  • December 02, 2024

    NC GOP-Led Senate OKs Reducing Income Tax Cap

    North Carolina's income tax cap would fall to 5%, instead of the 7% currently in the state constitution under a constitutional amendment approved Monday by the state Senate.

  • December 02, 2024

    Calif. OTA Says City Must Share $1.2M Jet Fuel Tax Revenue

    A California city must reallocate $1.2 million in use tax revenue received from sale of jet fuel to several other cities, the state Office of Tax Appeals ruled in an opinion released Monday, despite the city's claim that tax revenue should be allocated to the seller's place of business.

  • December 02, 2024

    Cargo Facility Merits Property Tax Break, Mass. Justices Told

    A property leased from the Massachusetts Port Authority to a for-profit cargo enterprise is exempt from property tax because the facility serves a public purpose, the lessee told the state's highest court Monday, urging reversal of a tax board decision.

  • December 02, 2024

    A&O Shearman Tax Pro Jumps To Hogan Lovells In DC

    Hogan Lovells said Monday that it has brought on a former Allen Overy Shearman Sterling tax partner who specializes in spinoffs, cross-border deals and other corporate transactions.

  • December 02, 2024

    Ohio Tax Dept. Finalizes Rules Defining Transient Guests

    Individual rooms set aside for sleeping in a stand-alone structure are considered sleeping accommodations, the Ohio Department of Taxation clarified in a finalized rule Monday.

  • December 02, 2024

    Ala. Dept. Says Couple With Other State Wages Not Domiciled

    A couple was not domiciled in Alabama in 2018 after attaining wages from several other states and using a Texas address for important documents, the Alabama Tax Tribunal ruled.

  • December 02, 2024

    Vt. General Revenue Collection Up $103M From Last Year

    Vermont's general revenue collection from July through October increased by $103 million from the same period last year, according to the state Agency on Administration.

  • December 02, 2024

    Maine Beating Tax Estimates By 8.7% Through October

    Maine's October general revenue collections exceeded estimates by $25.1 million, boosting the state's coffers through the first third of the fiscal year to $157.1 million, or 8.7%, over budget, according to a report by the state Department of Administrative and Financial Services.

  • November 27, 2024

    Key State And Local Tax Takeaways From November

    An election night when voters sent former President Donald Trump back to the White House for a second term also yielded some key decisions on state and local tax ballot measures, making November a highly consequential month in the state and local tax world. Here, Law360 presents key developments to know from the past month.

Expert Analysis

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

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