State & Local

  • May 21, 2024

    South Carolina Conforms To Federal Tax Code Through 2023

    South Carolina will conform the state's tax laws to reflect changes made to the Internal Revenue Code through the end of last year as part of a bill signed by the governor.

  • May 21, 2024

    NM Dept. Proposes Tax Change For Short-Term Rentals

    New Mexico would clarify that businesses engaged in leasing short-term rentals are subject to gross receipts tax under a proposed rule published Tuesday by the state's revenue department.

  • May 21, 2024

    Ohio Tax Break Doesn't Apply To Farm's Vehicle, Board Says

    An Ohio farming business cannot claim a sales tax exemption on its purchase of a Mercedes-Benz vehicle because the vehicle was not primarily used for farming activity, that state Board of Tax Appeals ruled Tuesday.

  • May 21, 2024

    Ind. Tax Court Says New Home Owner Entitled To Tax Refund

    An Indiana company is entitled to a property tax refund for overpayments it made after acquiring a home in a foreclosure sale, but not for the taxes paid by another lender on behalf of the former owner, the state tax court ruled.

  • May 21, 2024

    Va. Tax Head Clarifies Co.'s Base Year Employment

    A manufacturing company that acquired a Virginia production facility properly determined its base year employment as zero and can elect a single sales factor apportionment method, the state tax commissioner ruled.

  • May 21, 2024

    Strategic Hiring Was The New Normal For BigLaw In 2023

    The 400 largest law firms by headcount in the U.S. grew more slowly in 2023 than in the previous two years, while Kirkland & Ellis LLP surpassed the 3,000-attorney threshold, according to the latest Law360 ranking.

  • May 21, 2024

    The Law360 400: Tracking The Largest US Law Firms

    The legal market expanded more tentatively in 2023 than in previous years amid a slowdown in demand for legal services, especially in transactions, an area that has been sluggish but is expected to quicken in the latter half of the coming year.

  • May 20, 2024

    NY Senate Approves Making Usage Of Tax 'Zappers' A Felony

    New York would make it a crime to make, sell, install or use software used to falsify electronic records to avoid taxes under legislation passed by the state Senate on Monday.

  • May 20, 2024

    Virginia Co. Can't Escape Tax After Exiting Bankruptcy

    A Virginia company that filed for Chapter 11 bankruptcy is on the hook for a disputed corporate income tax assessment because the liability occurred after the company emerged from bankruptcy, the state's tax commissioner said.

  • May 20, 2024

    Va. Woman Owes Additional Income Tax, Commissioner Finds

    A Virginia woman's adjusted gross income was correctly increased by the state Department of Taxation based on information from the Internal Revenue Service, the state tax commission said.

  • May 20, 2024

    Va. Construction Biz's Workers Not Employees, Tax Head Says

    A Virginia construction company was wrongly assessed withholding tax, the state's tax commissioner said, finding the company's workers should have been considered independent contractors rather than employees.

  • May 20, 2024

    Va. Tax Head Nixes Assessment Transfer To Org's Tax Contact

    The Virginia Department of Taxation incorrectly transferred the withholding tax assessments of an organization to the woman listed as the organization's withholding tax contact, the state tax commissioner ruled. 

  • May 20, 2024

    Vt. General Revenue Collection Up $38M From Last Year

    Vermont general revenue collection from July through April exceeded last year's total by $38 million, according to a monthly report by the state Agency of Administration.

  • May 20, 2024

    Va. Tax Head Nixes Drywall Co.'s Withholding Tax Assessment

    A Virginia drywall business was improperly assessed withholding tax after the Department of Taxation claimed the business had incorrectly classified employees as contract workers, the state tax commissioner ruled.

  • May 20, 2024

    Ex-Conn. Town Atty Sues Over 'False' Ethics Complaint

    Former Newington, Connecticut, town attorney Benjamin Ancona Jr. and other former officials took the Hartford-area suburb to state court claiming the town's assessor and others defamed them in and regarding a now-dismissed ethics complaint that was purportedly loaded with false statements.

  • May 20, 2024

    Tenn. Tax Collection Falls $494M Short Of Estimate

    Tennessee's tax revenue collection from August through April underperformed a budget projection by $494 million, the state Department of Finance and Administration said in a report.

  • May 20, 2024

    Utah Revenue Through April Rises $19M From Prior Year

    Utah collected $19 million more in net general revenue from July through April than it did during the same period last fiscal year, the state Tax Commission reported.

  • May 20, 2024

    Colo. To Impose Fee On Car Rentals To Fund Rail Projects

    Colorado will impose a daily fee on vehicle rentals to raise funding for rail and transit infrastructure projects under legislation signed by Democratic Gov. Jared Polis that could be subject to litigation or a challenge at the ballot box.

  • May 20, 2024

    Iowa Exempts Rentals Between Affiliates From Sales, Use Tax

    Iowa exempts certain leases or rentals between affiliates from the state's 6% sales and use tax under a bill signed by the governor.

  • May 20, 2024

    Feds Fight Proposed Delay In Hunter Biden's Tax Trial

    Hunter Biden shouldn't be allowed to delay his criminal tax trial in California just because his lead attorney says the dates run up against Biden's upcoming trial in Delaware on firearms charges, the special counsel's office told a federal court.

  • May 20, 2024

    Va. Revenue Through April Grows $1.1B From Prior Year

    Virginia general revenue collection from July through April was up by $1.1 billion compared with the same period last fiscal year, according to a statement from the state Department of Accounts.

  • May 20, 2024

    NJ Panel Advances Tax Credit Boost For Tech Co. Investments

    A New Jersey Assembly committee advanced a bill that would increase tax credits offered under the state's angel investor tax credit program for investments in certain technology businesses.

  • May 17, 2024

    Mich. $3.4M Sales Tax Bill Is Wrong, Sneaker Site Tells Court

    The Michigan Treasury Department incorrectly calculated a sneaker resale site's sales tax liability from 2017 through 2019, as the site is a marketplace facilitator required to collect tax beginning in 2020, the site told the state Court of Claims. 

  • May 17, 2024

    Home Distillers Tell Feds Ban Fails Under Spirit Of The Law

    The Hobby Distillers Association said the federal government is exceeding its constitutional powers and treading on states' rights by banning homemade liquor under its taxing authority, as the group laid out its position Friday at the request of a Texas federal judge.

  • May 17, 2024

    Md. To Allow Disclosure Of Tax Info For Compliance Efforts

    Maryland will allow the disclosure of tax information to outside parties to assist the state comptroller's tax compliance efforts under a bill signed by the governor.

Featured Stories

  • In Hush Money Case, Jury May Choose To Keep Silent, Too

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    Though Donald Trump's gag order violations have earned him a threat of jail time, First Amendment experts say jurors in the New York case will likely be free to speak their mind afterward if they want to — a dynamic that in rare instances has led to posttrial controversy.

  • Use Of AI For Tax Comment Letters Poses Ethical Quandaries

    Stephen K. Cooper

    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.

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

    Maria Koklanaris

    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.

Expert Analysis

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

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    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

  • Bad Ideas That Won't Go Away: SALT In Review

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    From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Exploring An Alternative Model Of Litigation Finance

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    A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.

  • Trump Hush Money Case Offers Master Class In Trial Strategy

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    The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.

  • A Vision For Economic Clerkships In The Legal System

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    As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.

  • E-Discovery Quarterly: Recent Rulings On Text Message Data

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    Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.

  • Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts

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    There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.

  • NY Tax Talk: Primary Function Is Key Analysis For Sales Tax

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    Two sales tax cases recently decided by New York's Appellate Division illustrate why both taxpayers and the state's Department of Revenue subscribe to the primary function test, a logical way to determine whether business transactions are subject to sales tax, say Elizabeth Cha and Jeremy Gove at Eversheds Sutherland.

  • 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.