State & Local
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August 27, 2024
Maine Joining IRS' Free E-File Program In 2025
The Internal Revenue Service's free electronic tax filing program, Direct File, will be available in Maine for the 2025 tax filing season, the IRS and U.S. Treasury Department announced Tuesday.
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August 26, 2024
US Should Extend Expiring TCJA Tax Cuts, Chamber Says
The expiration of the 2017 Tax Cuts and Jobs Act in 2025 gives the next Congress an opportunity to pass pro-growth tax policies, the U.S. Chamber of Commerce said Monday.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
![FILE - A Goodwill store sign is shown in Berkeley, Calif., on March 9, 2021. The maverick philanthropist MacKenzie Scott is dedicating an unusually large share of her giving to nonprofits in the South — a region that mega-philanthropy and particularly tech donors have long been criticized for ignoring. Scott lists a $10 million gift to Goodwill Industries of Middle Tennessee as addressing economic development but also financial inclusion, workforce development, vocational education, and youth development. (AP Photo/Jeff Chiu, File)](https://assets.law360news.com/1873000/1873441/5963b4554c393d1b00952bc66a520c7c88757bd7-philanthropy_scott_giving_28444.jpg)
Pa. Goodwill Qualifies For Charitable Exemption, Court Says
A Goodwill store in Pennsylvania qualifies for a charitable exemption from property tax, the state's Commonwealth Court ruled Monday, finding the store satisfies constitutional requirements for the exemption by providing employee training and driver's training.
![This Wednesday, Feb. 7, 2018, photo shows applications on an iPhone clockwise from top left, Target, Amazon, Sephora, JCPenny, Walmart, in New York. Retailers such as Target and Amazon are embracing mobile applications to help consumers save money and time with features like digital wallets and augmented reality.(AP Photo/Jenny Kane)](https://assets.law360news.com/1869000/1869881/0c62408d29f7bd0f81114a81196b96e83dd389d4-nerdwallet_shopping_apps_52682.jpg)
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.
![The United States Supreme Court is being seen in Washington, DC, on July 01, 2024. The Supreme Court is ruling on Monday that former President Donald Trump has some immunity from criminal charges for trying to reverse the 2020 election results. (Photo by Aashish Kiphayet/NurPhoto via AP)](https://assets.law360news.com/1869000/1869869/aa3a708e32e4b5252bec82b2e8a89208dcd6a63d-u.s.-supremecourt_trump-immunity_18889.jpg)
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.
Editor's Pick
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
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Nev. Sales Tax Revenue In Jan. Rises $23.8M From Last Year
Nevada brought in $23.8 million more in sales tax revenue in January than in the same month last year, the state Department of Taxation said in a monthly report.
Featured Stories
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UN Dives Into Murky Waters Of Taxing Digital Services
The United Nations has its sights set on cross-border services in the digital economy as its framework convention on tax takes shape, but it remains unclear how countries will define that broad and hotly contested topic as they work toward a treaty.
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New Jersey Legislation To Watch: A Midyear Report
New Jersey proposals for a corporate transit tax and mandatory business showdowns during sweltering weather have generated concerns from industry sectors fatigued by rising costs, while the rise of artifical intelligence and corresponding legislation appears to have united those fearing the digital-age hazard of "deepfakes."
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Tax Pros Navigate Chaos, Rewards In Climate Law's 2nd Year
Energy tax attorneys have been knee-deep in project finance deals for the past year since the Inflation Reduction Act of 2022 triggered a flurry of clean energy investments, but the work, they say, has been fulfilling as part of broader efforts to save the environment.
Expert Analysis
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.