State & Local

  • July 29, 2024

    Wayfair To Pay Colo. City Under 10% Of Disputed Sales Tax

    Wayfair will pay less than 10% of the disputed funds in a lawsuit settled last month with a Colorado city over sales tax assessments on remote sales, counsel for the home furnishings retailer said.

  • July 29, 2024

    Utah General Revenue Collection In Fiscal Year 2024 Up $31M

    Utah's revenue collection for the 2024 fiscal year was nearly $31 million higher than in the preceding year, the state Tax Commission reported.

  • July 29, 2024

    Ill. Rule Clarifies Investment Partnership Tax Liability

    Illinois clarified the calculation of withholding tax for investment partnerships under a rule adopted by the state Department of Revenue. 

  • July 29, 2024

    NRA Avoids Compliance Monitor In NY AG Case

    A Manhattan judge on Monday rejected the New York attorney general's request for a compliance monitor to oversee the National Rifle Association, saying such relief would "result in a long, awkward and potentially speech-chilling government involvement in a political organization."

  • July 29, 2024

    Mastercard To Appeal $7.7M Tax Sourcing Decision In SC

    A Mastercard entity will appeal a South Carolina administrative law judge's decision that upheld a $7.7 million corporate income tax assessment in a dispute over how the activities of the company's network should be sourced, an attorney representing the business said Monday.

  • July 29, 2024

    Chevron's Fall A 'Nothingburger' For SALT Cases, Atty Says

    The U.S. Supreme Court's overturning of the Chevron deference doctrine may amount to a "nothingburger" for state tax litigation purposes due to other doctrines that already guide courts on how to address ambiguous tax laws, a practitioner said Monday.

  • July 29, 2024

    DC Taxes Due From Property Transfer Prior To Sale

    A business that sold a commercial property in Washington, D.C., was properly assessed back taxes for a 2007 merger with a subsidiary, the District of Columbia Court of Appeals ruled.

  • July 29, 2024

    Vt. General Fund Revenues In 2024 Fiscal Year Up $46M

    Vermont's general fund revenue in fiscal year 2024 increased by $46 million from the previous fiscal year, according to the state Agency of Administration.

  • July 26, 2024

    Biz Groups Call Corp. Transparency Act Unconstitutional

    The U.S. government has failed to show how the Corporate Transparency Act meets narrow exceptions to the Fourth Amendment's search warrant requirements, a group of small businesses told a Michigan federal court Friday in contending that the statute is unconstitutional.  

  • July 26, 2024

    The Tax Angle: TCJA Prep, IRS Phone Problems

    From a look at Democrats' preparation to rewrite the 2017 GOP tax law to the Internal Revenue Service's continuing problems with providing customer service to tax professionals, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • July 26, 2024

    Ind. Tax Court Says Tax Cap Acre Limitation Unconstitutional

    The Indiana Constitution doesn't permit a fixed 1-acre limitation on land eligible for the state's 1% property tax cap, the state tax court said, siding with a couple who argued their entire property qualified for the cap.

  • July 26, 2024

    Uber Accused Of Illegally Charging Tax On Delivery Fees

    Uber illegally collects sales tax on food delivery fees in Florida, a customer claimed in a proposed class action removed to federal court, saying the company cannot charge the tax if customers have the option of picking up the order themselves.

  • July 26, 2024

    Ohio McDonald's Properly Valued At $1.9M, Board Says

    An Ohio McDonald's was properly valued at $1.9 million by the county appraiser, the state Board of Tax Appeals ruled Friday, rejecting the business's bid to have the value lowered to $1.18 million.

  • July 26, 2024

    Taxation With Representation: Wachtell, Polsinelli, Kirkland

    In this week's Taxation With Representation, T-Mobile partners with KKR to acquire Metronet, Exclusive Networks gets a takeover offer, KKR buys Instructure Holdings Inc., and Bally's Corp. merges with The Queen Casino & Entertainment Inc.

  • July 26, 2024

    Ariz. Revenues In Fiscal Year 2024 Up $563M From Forecast

    Arizona's general revenue collection in the 2024 fiscal year was $563 million higher than estimated, according to the state Joint Budget Committee.

  • July 26, 2024

    SC Tax Applies To Durable Med Equipment Sales, Dept. Says

    Sales of durable medical equipment in South Carolina are subject to sales tax, which must be collected and remitted on sales completed after June 26, following a state Supreme Court ruling that found an exemption for such sales to be invalid, the state Department of Revenue said.

  • July 25, 2024

    Trump Judge Won't Exit Over 'Nothingburger' Atty Encounter

    The New York judge who ordered Donald Trump to pay $465 million in penalties in his civil fraud case Thursday rejected the former president's demand that he step down from the case, saying a brief hallway encounter with an attorney acquaintance was a "nothingburger" that did not influence his decision.

  • July 25, 2024

    Conn.'s Added Tax On Warranties Called Double Taxation

    The Connecticut state tax commissioner's levy of an additional tax on extended vehicle warranties connected to out-of-state vehicle sales is double taxation because the warranties are already taxed by the buyer's home state, a Connecticut-based auto wholesaler told a state trial court.

  • July 25, 2024

    Louisiana Lawmakers Hit Brakes On Tax Overhaul Proposals

    Louisiana's legislative leadership said Thursday that it won't move forward with a special session to overhaul the state's tax system in the near future, rebuffing a push from the governor to place sweeping changes to the state's tax structure on the November ballot.

  • July 25, 2024

    NJ To Provide Up To $500M In Tax Credits For AI Projects

    New Jersey will provide up to $500 million in tax credits to artificial intelligence businesses that make a capital investment of at least $100 million and create at least 100 full-time jobs under a bill Democratic Gov. Phil Murphy signed Thursday.

  • July 25, 2024

    Ohio Board Incorrectly Calculated Land, Improvement Value

    An Ohio warehouse property had its land value incorrectly increased to $1.2 million, from $715,000, a state appeals court ruled Thursday after finding no evidence was presented that warranted a change in its value.

  • July 25, 2024

    Pa. Dept. Urged To Review Concerns Over Biz Income Rule

    The Pennsylvania Department of Revenue should review stakeholders' critiques of a proposed regulation that outlines what constitutes apportionable business income and meet with aggrieved stakeholders to ensure the regulation is consistent with state tax law, an independent commission said.

  • July 25, 2024

    Neb. Bill Resurrects Digital Ad Tax Plan In Special Session

    Nebraska lawmakers, calling for property tax relief in a special legislative session, resubmitted Thursday a proposal to fund property tax cuts with a tax on gross receipts from digital advertising services and by broadening the state's sales tax regime.

  • July 25, 2024

    NJ Justices Affirm Verizon's Local Tax Bill On Equipment

    A Verizon entity must pay personal property tax on equipment at a switching station in a New Jersey borough, the state Supreme Court ruled Thursday, upholding lower court rulings that agreed with the town's application of a law outlining when telephone companies are subject to tax.

  • July 25, 2024

    NY Beverage Co.'s Tax Permit Properly Pulled, Court Says

    New York's tax agency was within its authority to revoke the license of a $100 million wholesale beverage distributor for willfully failing to file required information about its customers, a state appeals court ruled Thursday.

Expert Analysis

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

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