State & Local

  • August 13, 2024

    Walz Backed Tax Hikes Funding Plans For Children, Families

    As Minnesota's governor, Democrat Tim Walz, now the presumed vice presidential nominee of his party, separated himself from most other governors by signing into law numerous tax increases funding progressive priorities such as a paid family leave plan and the nation's largest child tax credit.

  • August 13, 2024

    Treasury's Loss Rules Take Broad Approach To Min. Tax Deal

    The U.S. Treasury Department recently dashed the hopes of multinational corporations seeking regulations that would have carved out an international minimum tax agreement from interacting with long-standing domestic rules aimed at preventing companies from using the same economic loss twice.

  • August 13, 2024

    IRS Delays Tax Deadlines In Vermont After Hurricane Debby

    Taxpayers in Vermont will be given until Feb. 3 to file individual and business tax returns and make payments after the state was hit by Hurricane Debby, the Internal Revenue Service said Tuesday.

  • August 13, 2024

    Shipping Co.'s Cleaning Services Taxable, Wash. Court Affirms

    A Washington state court properly denied a shipping company's request for a refund of sales tax paid on cleaning services for its shipping containers because the containers weren't integral to the ships' use, a state appellate court affirmed.

  • August 13, 2024

    Anheuser-Busch Fights Mo. Tax On Items Sent Out Of State

    Anheuser-Busch is seeking a refund of about $262,000 in Missouri sales and use taxes it says it paid on a variety of exempt transactions, including taxes paid on iPhones that were ultimately shipped to out-of-state employees and computer items used in the beer manufacturing process.

  • August 12, 2024

    UN Eyes Two Early Changes For Tax Pact In Latest Draft

    Diplomats would draft two legally binding protocols under the United Nations framework convention on international tax cooperation while creating the convention itself under the latest draft guidance for negotiators after they select from a shortlist of possible topics, including the digital economy and wealth taxation.

  • August 12, 2024

    Past Tax Ideas Offer Insight Into A Harris-Walz Presidency

    An analysis of tax proposals previously put forth by Vice President Kamala Harris and Minnesota Gov. Tim Walz, the Democrats' presumptive nominees for president and vice president, indicates they could pursue a tax agenda geared toward providing tax relief to middle- and lower-income Americans.

  • August 12, 2024

    Ill. Allows Discretion On Investment Tax Credit Repayment

    Illinois businesses that failed to meet the mandatory employment threshold for the angel investment tax credit may be granted discretion when it comes to the repayment of the credit amounts, under a bill signed by Democratic Gov. J.B. Pritzker. 

  • August 12, 2024

    IRS Extends Tax Deadlines For Minn. Storm Victims

    Minnesota taxpayers affected by severe storms and flooding have until February to file tax returns and make payments, the Internal Revenue Service said Monday.

  • August 12, 2024

    Miss. Urges State Justices To Uphold Tax On Freight Charges

    The Mississippi Supreme Court should find that the state's use tax laws clearly subject freight charges to tax, the state Department of Revenue argued in seeking to overturn a lower court decision that negated a tax assessment on third-party charges a pipeline company paid.

  • August 12, 2024

    Ill. Will Analyze State, County Property Tax Systems

    Illinois will conduct a study of the state's property tax system along with a review of Cook County's classification system under a bill signed by Democratic Gov. J.B. Pritzker.

  • August 12, 2024

    Mo. Goodwill Qualifies For Charitable Property Tax Exemption

    A Missouri Goodwill employing those with "barriers to employment" qualifies for a charitable purpose exemption, making it exempt from property tax, the state tax commission ruled. 

  • August 12, 2024

    Mich. Yacht Club's Seawalls Subject To Tax, Tribunal Says

    A Michigan yacht club's seawalls are not exempt from property tax because the seawall's primary purpose is not for erosion control, the state Tax Tribunal said.

  • August 12, 2024

    Ind. Tax Board Reverses Valuation Of Rental Property

    An Indiana tax board must reconsider the use of a single-family property that is rented out by its corporate owner, since the local assessor valued the home like an owner-occupied residence, the state's tax court said.

  • August 12, 2024

    Mo. Commission Says Lowe's Can't Value Stores As Vacant

    The Missouri State Tax Commission rejected arguments from Lowe's to reduce the value of three properties by a combined $11.7 million, disagreeing with the home improvement giant's arguments that the properties should be valued as though they were vacant.

  • August 09, 2024

    The Long Road To Legalizing Pot In Florida And South Dakota

    Voters in Florida and South Dakota will have the opportunity this Election Day to legalize recreational marijuana for adults 21 and over, and while the two efforts vary in their particulars, they both follow years of work by legalizers to craft a proposal that could gain court approval.

  • August 09, 2024

    3 Ways AI Tools Are Starting To Affect SALT Practices

    The rise of artificial intelligence platforms is beginning to pose questions about how states may seek to tax their usage and how tax practitioners can harness generative AI's capabilities to streamline their work while being mindful of ethical obligations. Here, Law360 spotlights three areas where AI is starting to affect the state and local tax field.

  • August 09, 2024

    Mo. Owes $1.5M Tax Refund To AT&T Entity, Co. Says

    AT&T should be granted a $1.53 million refund of erroneously paid Missouri sales tax on exempt goods and services, the company told the state Administrative Hearing Commission.

  • August 09, 2024

    Ind. Orthodontist Wrongly Taxed On Retainer Purchases

    An Indiana-based orthodontist office was wrongly assessed sales tax on purchases of retainers because they qualify for a resale exemption, the state Department of Revenue said.

  • August 09, 2024

    Ind. Garden Supply Co. Wrongly Taxed On Out-Of-State Sales

    An Indiana-based business that sells flowers and garden supplies to customers in other states was wrongly assessed sales tax on transactions through its website, the state Department of Revenue said.

  • August 09, 2024

    IRS Direct File To Be Offered In Connecticut Next Year

    The Internal Revenue Service's free electronic tax filing program known as Direct File will be available in Connecticut for the 2025 tax filing season, the agency and the U.S. Department of the Treasury announced Friday.

  • August 09, 2024

    Ind. Couple Wrongly Taxed On Ky. Income, Dept. Says

    An Indiana couple were wrongly assessed individual income tax on money earned in Kentucky, the Indiana Department of Revenue said.

  • August 09, 2024

    Mich. Court Says Tax Cap Voided By Law Firm's New Roof

    A new roof installed on the office of a Michigan law firm was an addition to the property, allowing its taxable value to increase beyond a statutory cap, the state Court of Appeals ruled, upholding a state tax tribunal finding.

  • August 09, 2024

    What Books Tax Pros Recommend For This Summer

    As practitioners monitor the tax implications of the U.S. presidential election as well as what might come out of the next European Commission, they may want to take a break with a good book. Here, Law360 takes a look at tax specialists' summer reading recommendations.

  • August 09, 2024

    Taxation With Representation: Latham, Freshfields, Wachtell

    In this week's Taxation With Representation, Quantum Capital Group agrees to a roughly $3 billion deal for Cogentrix Energy, Apax Partners LLP is acquiring Thoughtworks for roughly $1.75 billion, and Mallinckrodt inks a $925 million deal for Therakos.

Expert Analysis

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

    Author Photo

    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

    Author Photo

    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.