State & Local

  • May 10, 2024

    Ill. Remote Seller Rules Violate Wayfair, Calif. Seller Claims

    A California-based business argued that Illinois' remote seller system presents unconstitutional burdens, telling the state tax tribunal that Illinois' varying sourcing rules and the quick pace by which it adopted economic nexus violate the U.S. Constitution's commerce clause.

  • May 10, 2024

    Nev. Tax Commission Floats Updated Regs For Remote Sellers

    Nevada would clarify sales tax collection requirements imposed on remote sellers, marketplace sellers and marketplace facilitators under regulatory changes proposed by the state Tax Commission.

  • May 10, 2024

    Newsom Says No Tax Increases Planned In Calif. Budget

    California would not increase taxes or impose new taxes under a revised budget plan presented Friday by Democratic Gov. Gavin Newsom.

  • May 10, 2024

    Ore. Court Drops Tax Value Of Rural Property

    The Oregon Tax Court lowered the real market valuation of a rural property with outbuildings used for storage of a car collection, relying partially on the owner's cost approach to the value.

  • May 10, 2024

    Miss. To Lower Sales Tax Rate For Oil Cos.' Purchases

    Mississippi will reduce the sales tax rate for equipment and services used to drill, survey or explore for oil, natural gas and other minerals to 4.5% as part of a bill signed by the governor.

  • May 10, 2024

    Colo. Lawmakers OK Quantum Tech Investment Tax Credits

    Colorado would create a pair of tax credits to promote investment in quantum technology development facilities by entities receiving certain federal grants under legislation passed by the state Senate and heading to the governor.

  • May 10, 2024

    NY Senate Bill Seeks Excise Tax On To-Go Alcohol

    New York would impose a 5% excise tax on sales of to-go alcoholic drinks under a bill introduced in the state Senate, with funds from the tax to be put toward substance use education and treatment programs.

  • May 10, 2024

    SD General Revenues Through April Up $24M Over Estimates

    South Dakota's general revenue collection was up roughly $24 million over budget estimates from July through April, according to a monthly report by the state Bureau of Finance and Management.

  • May 10, 2024

    Use Of AI For Tax Comment Letters Poses Ethical Quandaries

    While artificial intelligence can streamline the process of conducting a comprehensive review of complex, IRS-proposed federal tax regulations, tax attorneys must be aware of professional and ethical considerations when using it to help draft comment letters to submit to the agency.

  • May 10, 2024

    Mo. Net Revenue Collection Through April Up $280M

    Missouri's net general revenue collection from July through April was $280 million higher than in the previous fiscal year, according to a report by the state Office of Administration, Division of Budget and Planning. 

  • May 10, 2024

    Colo. Lawmakers OK MTC Method For Corp. Tax Reporting

    Colorado would conform its method for determining the makeup of a combined corporate group with Multistate Tax Commission standards under legislation approved by lawmakers and sent to Democratic Gov. Jared Polis.

  • May 10, 2024

    Pa.'s General Revenue Collection Beat Estimates By $739M

    Pennsylvania's general fund revenue from July through April was $739 million higher than budget estimates, according to a monthly report released Friday by the state Department of Revenue.

  • May 10, 2024

    Colo. Lawmakers OK $700M Child Tax Credit

    Colorado's lawmakers have approved legislation to create a child tax credit worth about $700 million annually and sent the bill to Democratic Gov. Jared Polis.

  • May 10, 2024

    The Week In Trump: All Eyes On NY As Other Cases Lag

    Donald Trump's Manhattan hush money trial took center stage with dramatic testimony from adult film actress Stormy Daniels, while the former president's criminal cases in Georgia and Florida ran into delays that could last through Election Day.

  • May 10, 2024

    Calif. OTA In Untested Area On Ruling That Biz Wants Binding

    A decision by California's Office of Tax Appeals that Microsoft can include 100% of the dividends from foreign affiliates in its California sales factor denominator pleased businesses, who now want the OTA to designate the opinion as precedential, thus binding on it and the state Franchise Tax Board.

  • May 09, 2024

    Court Split Warrants Review Of Philly Credits, Justices Told

    A split among state courts over whether state and local taxes must be aggregated when evaluating their constitutionality is more significant than Philadelphia has suggested, a city resident told the U.S. Supreme Court on Thursday in seeking review of the city's refusal to credit her taxes paid to Delaware.

  • May 09, 2024

    Okla. To End Moratorium On Local Sales Tax Hikes On Food

    Oklahoma will end a moratorium barring counties and municipalities from increasing local sales taxes on food under a bill signed by the governor.

  • May 09, 2024

    Iowa Streamlines Abandoned Property Delivery To Owners

    Iowa streamlined its procedure for the delivery of abandoned property by allowing the state treasurer to deliver such property directly to a person determined to be its owner under a bill signed by the governor.

  • May 09, 2024

    NY Tribunal Affirms Couple Can't Claim Real Estate Deduction

    A New York couple was correctly denied a real estate deduction on their personal income tax returns because the husband didn't qualify as a real estate professional, the state Tax Appeals Tribunal affirmed in a decision released Thursday.

  • May 09, 2024

    Mass. Tax Board Axes Home's Value Based On Similar Sales

    A Massachusetts home was overvalued, the state Appellate Tax Board ruled, finding evidence of comparable sales presented by the homeowner to be persuasive.

  • May 09, 2024

    Ala. To Give Employers Tax Credit For Offering Child Care

    Alabama employers that offer a child care facility for their employees will be able to claim an income tax credit up to $600,000 per year under a bill enacted by the governor Thursday.

  • May 09, 2024

    Ore. Tax Court Drops Valuation Of Mobile Home Park

    An Oregon mobile home park should be reduced in value from $2.3 million to $1.7 million because an income analysis presented by the owners reflected the property's real market value better than a local assessor's method, the state's tax court said.

  • May 09, 2024

    Colo. Lawmakers Approve Extended Property Tax Cuts

    Colorado would extend its current temporary property tax rate reductions into 2024 and would lower tax rates for future years under legislation passed by Colorado lawmakers that could save property owners about $1 billion in its first year.

  • May 09, 2024

    Va. Cos.' Agent Can Add Info In Tax Suit, Commissioner Says

    A taxpayer who served as the buying agent for companies that provide mobile communications services to customers in Virginia may offer additional documentation to resolve a disputed retail sales and use tax assessment that resulted from an audit, the state tax commissioner said.

  • May 09, 2024

    Apple Tells Court Md. Digital Ad Tax Violates Federal Law

    Maryland's tax on digital advertising unlawfully discriminates against electronic commerce and violates the commerce clause of the U.S. Constitution, Apple told the Maryland Tax Court during oral arguments Thursday.

Expert Analysis

  • 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.

  • Lessons From Country Singer's Personal Service Saga

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    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

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    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

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    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.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

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