State & Local

  • November 20, 2024

    NY Says Changes To Fed. Tax Return Reset Refund Timeline

    A couple living in Switzerland for part of each year timely filed their claim for overpaid New York state income taxes dating back to 2011 soon after winning double-taxation relief under the Swiss-U.S. tax treaty in 2018, the state's tax department said.

  • November 20, 2024

    NY Tax Withholding Not Needed For Foreign Board Member

    A New York company that appointed an Italian citizen to its board of directors does not have to withhold state income tax for payments made to that board member, the state's tax department said.

  • November 20, 2024

    Pennsylvania Justices Nix Alcatel-Lucent's $4M Tax Refund

    Recent precedent should not be applied retroactively when deciding if a flat-dollar cap on Alcatel-Lucent's net loss deduction violated the Pennsylvania Constitution, the state's Supreme Court ruled Wednesday, nixing the company's $4 million income tax refund granted by a Commonwealth Court panel.

  • November 20, 2024

    NJ Power Broker, Attys Demand Wiretap Docs In RICO Case

    George E. Norcross III, a politically influential insurance executive in New Jersey, and others accused alongside him of a massive racketeering scheme demanded Wednesday that state prosecutors turn over complete wiretap application information dating back to 2016, arguing that those details form the core of the state's case against them.

  • November 20, 2024

    NY Says LLC's Partners Can Subtract Payroll Expense Shares

    Partners of a New York limited liability company may subtract from their state taxable income their distributive shares of payroll expenses that were not allowed to be deducted from their federal income, the state's tax department said.

  • November 20, 2024

    NY Says Couple Can't Carry Forward Charitable Deduction

    A New York couple cannot carry over a deduction for a charitable donation to subsequent tax years as there is nothing in the state's statutes that allows for such a move, the state's tax department said.

  • November 20, 2024

    Boston Mayor Touts Property Tax Relief Bill Before Panel

    Massachusetts lawmakers should allow Boston to adjust its property tax calculations to stabilize the share borne by residences, mitigating an impending tax hike, and boost a business personal property tax exemption, Boston's mayor told a legislative panel Wednesday.

  • November 20, 2024

    La. Total Revenue In Oct. Falls $242M From Last Year

    Louisiana revenue in October fell $242 million from the total for the same month last year, according to a report from the state Department of Revenue.

  • November 20, 2024

    Neb. Revenue Collection Through Oct. Matches Estimate

    Nebraska's total net revenue from July through October was level with estimates, according to the state Department of Revenue.

  • November 20, 2024

    NY Resident Owes Tax On Bonuses For Work Out Of State

    A New York resident who lived out of the country until late 2018 owes state and New York City tax on bonuses and stock units that were paid in 2019 for work done in prior years, the state tax agency said.

  • November 20, 2024

    Ill. Revenue Through Oct. Beats Forecast By $415M

    Illinois' general revenue collection from July through October outpaced a government forecast by $415 million, according to the state Office of Management and Budget.

  • November 20, 2024

    Va. Furniture Retailer Correctly Taxed, Commissioner Rules

    A Virginia furniture retailer that entered a lease agreement with a vendor for the use of product-imaging equipment but failed to remit the required sales and use tax was correctly issued an assessment, the state tax commissioner ruled.

  • November 19, 2024

    MTC Form Aims To Placate Tax Leery Post-Wayfair Sellers

    The Multistate Tax Commission hopes to finalize a form that certifies that marketplace facilitators will collect taxes on behalf of marketplace sellers, a commission director announced Tuesday, saying the document would assuage concerns from sellers who are reluctant to halt their tax responsibilities.

  • November 19, 2024

    MTC Partnership Group Eyes Sourcing Of Business Income

    The Multistate Tax Commission group working on the state taxation of partnerships pondered Tuesday how to source the business income of partnerships, especially those with complex structures.

  • November 19, 2024

    States Should Revisit Biz HQ Sourcing Rules, MTC Attys Say

    States should rethink the concept of sourcing nonbusiness income to where a multistate company is commercially domiciled, Multistate Tax Commission attorneys suggested Tuesday, saying the expansion of remote work has made it more difficult to pin down where some companies' operations are headquartered.

  • November 19, 2024

    Ohio Board OKs Income Approach In Two Theater Valuations

    Two Ohio movie theaters should be valued using the income approach to valuation applied by a county appraiser, the state tax board said in separate rulings involving two counties.

  • November 19, 2024

    NJ Senate Bill Floats Tax Credits For AI Apprenticeships

    New Jersey would provide individual and corporation income tax credits to employers that offer apprenticeships in the artificial intelligence industry under a bill introduced in the state Senate.

  • November 19, 2024

    Ind. Revenue Through Oct. Falls $243M Short Of Forecast

    Indiana general revenue collection from July through October underperformed an estimate by $243 million, according to the state Budget Agency.

  • November 19, 2024

    Microsoft Asks Ore. Tax Court To Revisit Repatriation Finding

    The Oregon Tax Court was wrong in its analysis of Microsoft Corp.'s taxable income in the state when it rejected the company's proposals for alternative treatment of its repatriated foreign earnings, the company said.

  • November 19, 2024

    NY Tax Collections Through Oct. Up $14B, Department Says

    New York's total tax collection from April through October grew $14.13 billion compared with the same period last fiscal year, according to the state Department of Taxation and Finance.

  • November 19, 2024

    La. Lays Out Documentation Rules For Gains Deductions

    Entities that claim a net capital gains deduction in Louisiana need to file copies of their last two returns in the state or states where the income was reported if the gains are over $250,000, the Louisiana Department of Revenue said in a regulation.

  • November 19, 2024

    Va. Revenue Through Oct. Grows $732M

    Virginia's general revenue collection from July through October was $732 million higher than it was during the same period last fiscal year, according to the state Department of Revenue.

  • November 19, 2024

    Key Takeaways From 2024 In Unclaimed Property Law

    Michigan's highest court is set to decide whether the state waited too long to demand that Disney and a restaurant company remit unclaimed property, one of several major developments that could have a role in reshaping a continuously growing field of practice for state tax lawyers. Here, Law360 presents key takeaways from 2024 in unclaimed property law.

  • November 18, 2024

    Mo. Bank Properly Valued At $1.1M, Commission Rules

    A Missouri property that is owned and operated by a bank branch was properly valued at $1.1 million, the state's tax commission ruled, saying the bank's appraiser was not persuasive in her argument that the value should be lowered to $725,000.

  • November 18, 2024

    Apple, Google Implore Md. Court To End Digital Ad Tax

    The Maryland Tax Court doesn't need further evidentiary hearings to reach a decision to strike down the state's digital advertising tax, Peacock, Google and Apple told the court.

Expert Analysis

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    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

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    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

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    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

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    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

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    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

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    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

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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.

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