State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • August 23, 2024

    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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • August 22, 2024

    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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • August 22, 2024

    NY AG Tells Appeals Court To Uphold $465M Trump Judgment

    Donald Trump has barely challenged the extensive proof of financial statement lies undergirding a $465 million civil fraud judgment against him and his co-defendants, New York's attorney general said in an appeals brief looking to preserve the bench verdict.

  • August 22, 2024

    Mass. Tax Panel OKs $14M In Research Credits For Bank Co.

    A Massachusetts bank holding company is entitled to nearly $14 million in research tax credits because state law does not restrict such corporations from receiving the credit, the state Appellate Tax Board said, reversing the state tax department.

Expert Analysis

  • Time To Fix NYC's Broken Property Assessment System

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    A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.

  • Strange Notions Bubble Up: SALT In Review

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    From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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