State & Local

  • February 20, 2024

    Ohio Strip Club Asks State Justices For Tax Assessment Redo

    A strip club asked the Ohio Supreme Court to order a recalculation of the amount of sales tax that the state Department of Taxation determined it owed after an audit, arguing the state tax board incorrectly upheld an assessment that factored in nontaxable sales.

  • February 20, 2024

    La. Floats Rule Limiting Certain Capital Gains Deductions

    Louisiana would not allow a net capital gains deduction for sales of business assets when a certain percentage of the business's property is located outside the state, under a regulation the state Department of Revenue proposed.

  • February 20, 2024

    W.Va. Bill Would Level Valuations If Assessors Fail To Notify

    West Virginia would prohibit the implementation of higher property valuation if an assessor fails to meet the deadline to inform taxpayers of the higher value, under a bill introduced in the state Senate. 

  • February 16, 2024

    Calif. Justices Told Tax Ballot Measure Revises Constitution

    A measure approved for California's November ballot that would make it harder to raise taxes would eliminate lawmakers' ability to tax and would revise the state constitution, the state Legislature told the California Supreme Court.

  • February 16, 2024

    SC General Revenue Collections Through Jan. Down $453M

    South Carolina's general revenue collections from July through January totaled $7.7 billion, down $453 million from the first seven months of the previous fiscal year, according to a report published by the state Board of Economic Advisors.

  • February 16, 2024

    Mo. Concert Venue Must Collect Sales Tax On Groups' Behalf

    A Missouri performance venue is responsible for collecting Missouri sales tax on ticket sales and should transfer it to musical groups that rent the facility and are contractually responsible for remitting the tax, the state Department of Revenue said in a letter ruling.

  • February 16, 2024

    Ariz. Senate OKs Prohibition On Local Blockchain Taxes

    Blockchain technology used in Arizona residences would be exempt from taxes and fees levied by cities and towns under legislation passed by the state Senate.

  • February 16, 2024

    Mo. Tax Dept. Says Neurostimulators Not Exempt From Tax

    Sales of neurostimulators used to treat Parkinson's disease don't qualify for a prosthetic device sales tax exemption in Missouri, the state Department of Revenue said in a letter ruling.

  • February 16, 2024

    Ill. General Revenue Through Jan. Up $168M From Estimates

    Illinois' general revenue collection from July through January totaled $29.505 billion, an increase of $168 million from budget estimates, according to a report from the governor's office.

  • February 16, 2024

    Mo. Contractor's Warehouse Location Decides Use Tax Rate

    A Missouri-based electrical contractor must remit the use tax rate in effect at the location of its warehouse when it buys supplies from out-of-state retailers that don't collect sales tax, the Missouri Department of Revenue said in a letter ruling.

  • February 16, 2024

    Ariz. Senate OKs Crypto Property Tax Break Ballot Measure

    Virtual currency would be exempt from property taxes in Arizona if voters approve a ballot measure proposed in legislation passed by the state Senate.

  • February 16, 2024

    Fla. Fuel Supplier Wins $3.2M Gas Tax Refund On Appeal

    A 7-Eleven fuel supplier is owed a nearly $3.2 million refund of Florida gas tax it paid twice, once through its supplier and again to the Florida Department of Revenue, a state appeals court ruled, reversing the tax agency's denial of the refund claim.

  • February 16, 2024

    Mo. Use Tax Doesn't Apply To Out-Of-State Wholesaler's Sales

    An out-of-state wholesaler of building materials doesn't need to register with Missouri for use tax purposes because it receives exemption certificates from its customers for every transaction, the state Department of Revenue said in a letter ruling.

  • February 16, 2024

    Trump Owes $355M For Fraud That 'Shocks The Conscience'

    A New York state judge on Friday found Donald Trump, his adult sons, his companies and longtime executives liable for a decadelong valuation fraud conspiracy, ordering the defendants to disgorge $364 million in ill-gotten gains to the state, plus interest, with the former president on the hook for the lion's share.

  • February 16, 2024

    Taxation With Representation: Paul Weiss, Kirkland

    In this week's Taxation With Representation, Diamondback buys Endeavor, KKR & Co. acquires a stake in Cotiviti, and Gilead Sciences Inc. purchases CymaBay Therapeutics Inc.

  • February 16, 2024

    NY Tax Collections Through Jan. Down $8.8B, Tax Dept. Says

    New York tax collections from July through January were $8.8 billion lower than last fiscal year, according to figures released by the state Department of Taxation and Finance.

  • February 16, 2024

    Ariz. Senate Bill OKs Dropping Crypto From Taxable Income

    Capital gains and losses from foreign currency and cryptocurrency transactions would not be included in Arizona taxable income under legislation approved by the state Senate.

  • February 16, 2024

    Mo. Sales Tax Not For Sales Of Mobile Homes To Ill. Buyers

    A Missouri-based seller of mobile and manufactured homes doesn't need to collect sales tax on sales to Illinois customers because the title to the property is transferred in Illinois, the Missouri Department of Revenue said in a letter ruling.

  • February 16, 2024

    Kansas Tax Collection Rises $166M Through Jan.

    Kansas tax collection from July through January totaled $7.974 billion, an increase of $166 million from the same point in the last fiscal year, according to the state Office of Financial Management.

  • February 16, 2024

    Ohio Bill Seeks Receipts Tax On Sales Of Traffic Cameras

    Ohio would impose its gross receipts tax on sales of traffic cameras and require entities that sell them to pay a business license fee under a bill introduced in the state House of Representatives.

  • February 16, 2024

    Miss. General Revenue Up $5M Through January

    Mississippi's total revenue collections from July through January were $5 million higher than the same period in the previous year, according to a monthly report from the state Department of Revenue.

  • February 16, 2024

    Minn. House Bill Seeks Payroll Tax Credit For Small Biz

    Small businesses in Minnesota would be eligible for income tax credits worth 10% of federal payroll taxes paid under legislation introduced in the state House of Representatives.

  • February 15, 2024

    NRA Accuses NY AG Of Political Bias As Trial Closes

    Lawyers for the National Rifle Association and its former CEO Wayne LaPierre accused New York Attorney General Letitia James of political bias in their final trial arguments Thursday, while a government attorney said this "witch hunt" defense is merely a distraction from the gun group's misuse of charitable assets.

  • February 15, 2024

    NY Judge OKs Brownfield Tax Credits For Capitalized Costs

    A brownfield developer can claim New York's brownfield redevelopment tax credit on capitalized costs related to water main improvements at the site, an administrative law judge said in a determination released Thursday.

  • February 15, 2024

    NY Laundromat Owners Can't Claim Biz Losses, ALJ Rules

    Two New York laundromat owners cannot claim business losses for expenses such as labor, insurance and repairs for state income tax purposes, a state administrative law judge said in a determination released Thursday, because they failed to prove that the expenses were used in their business.

Featured Stories

  • Ohio Justices May Clear Up Persistent Sourcing Questions

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    Two cases pending before the Ohio Supreme Court could resolve questions around the evidentiary bar needed to prove that receipts from goods that are temporarily parked in the state's warehouses before being shipped elsewhere aren't subject to Ohio's gross receipts tax.

  • Lawmakers Brace For Lobbying Blitz On Expiring Tax Breaks

    Stephen K. Cooper

    Some lawmakers foresee an increase in lobbying activity this year as Congress considers renewing parts of the GOP's 2017 tax law that are approaching expiration, while efforts to address the influence of dark money in politics remain on hold.

  • Calif. Tax Appeals Office Puts Own Powers Under Microscope

    Maria Koklanaris

    California's Office of Tax Appeals has asked the state's attorney general to find that the office lacks the power to invalidate regulations issued by other state agencies, raising an inquiry that could clarify when taxpayers must take disputes to court.

Expert Analysis

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    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

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    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

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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.