State & Local

  • April 24, 2024

    Calif. Digital Ad Tax Bill Passes Privacy Committee

    California would establish a Maryland-style digital advertising tax under an amendment to a bill in the state's Assembly that passed out of a committee.

  • April 24, 2024

    Iowa House Advances Ballot Question Toward Flat Income Tax

    Iowa would require a flat individual income tax and would prohibit a graduated income tax under a proposed amendment to the state constitution that was passed as a resolution in the House of Representatives.

  • April 24, 2024

    Mich. House Bill Aims To Shield Info In Tax Tribunal Cases

    Michigan would establish a process for parties to request that certain information, including trade secrets, financial information and personal information, remain confidential during proceedings before the state tax tribunal under a bill introduced in the state House of Representatives.

  • April 24, 2024

    Va. Income Tax Applies To Man Paying A Mortgage In State

    A Virginia man who moved to another state is still domiciled in Virginia after he failed to abandon his home, the state tax commissioner ruled. 

  • April 24, 2024

    Kaiser Wins $6.7M Real Estate Tax Refund Linked To Nonprofit

    A split Washington appeals panel said that the Kaiser Foundation Health Plan of Washington was entitled to a $6.7 million real estate excise tax refund levied after its acquisition of the nonprofit Group Health Cooperative, reversing a trial court.

  • April 24, 2024

    Texas Proposes Small Biz Definition To Online Sourcing Regs

    Texas would again revise its administrative rules on sourcing sales and use taxes from online sellers to include definitions for small businesses and microbusinesses as part of a new rule proposed by the state comptroller's office.

  • April 24, 2024

    Hawaii High Court Affirms Timeshare Property Tax Is Legal

    Timeshares in Maui County, Hawaii, were properly taxed using a timeshare property classification because the classification is both constitutional and in line with the county's code, the state Supreme Court affirmed.

  • April 24, 2024

    Va. Tax Commissioner Rules Old Assessments Still Collectible

    A Virginia taxpayer is liable for individual income tax assessments issued more than a decade ago because the state tax department initiated collection actions within the applicable statute of limitations, the state tax commissioner ruled.

  • April 24, 2024

    Ariz. General Revenue Collections Up $128M From Forecasts

    Arizona's general fund revenues from July through March were $128 million over budget forecasts, the state's Joint Legislative Budget Committee reported.

  • April 24, 2024

    NY's Housing Incentives, Protections Draw Mixed Reviews

    The housing provisions in New York's recently approved $237 billion budget, which includes new tax incentives for developers and increased legal safeguards for tenants facing evictions, received varied reactions from attorneys, housing organizations and lobbyists as they digest all the details.

  • April 24, 2024

    RI Revenue Through March Beats Forecast By $13.3M

    Rhode Island collected $13.3 million more in revenue from July through March than originally estimated in a budget forecast, according to a monthly report by the state's Office of Revenue Analysis.

  • April 24, 2024

    Va. Couple Filed Too Late For Credit, Tax Commissioner Says

    The Virginia Department of Taxation correctly denied a couple's claim that they were entitled to a credit for an income tax overpayment, the state tax commissioner said, finding they filed their return too late to be granted a credit or refund.

  • April 24, 2024

    Va. Tax Head Abates Man's Assessment Due To Relocation

    The Virginia tax commissioner ordered the abatement of an income tax assessment issued to a man who relocated to another state, finding he established domicile in the other state before the taxable year for which the assessment was issued.

  • April 23, 2024

    4 Things Attys Should Know About NJ's $56B Spending Plan

    New Jersey Gov. Phil Murphy has crafted a spending plan that furthers his vision of the state as an innovator in offshore wind and artificial intelligence, while drawing pushback for a proposed corporate transit fee and warehouse tax.

  • April 23, 2024

    Va. Woman May Claim Gambling Losses, Tax Boss Says

    A Virginia woman may claim some itemized deductions for gambling losses and mortgage interest on her state income tax return, the state tax commissioner said, finding she provided sufficient documentation to substantiate some of the claimed costs.

  • April 23, 2024

    Mich. Tax Rate Cut Was Temporary, Dept. Tells State Justices

    The Michigan Department of Treasury said a state appeals court correctly determined that a cut in the state income tax rate was effective for only one year and urged the state Supreme Court to deny an appeal from a coalition of Michigan lawmakers, business groups and residents.

  • April 23, 2024

    Va. Tax Head Says Trust Beneficiaries Can't Claim Credits

    Beneficiaries of an irrevocable trust that is subject to tax in Virginia aren't entitled to tax credits attributable to the trust's ownership of pass-through entities that elect to pay tax at the entity level, the state tax commissioner said.

  • April 23, 2024

    Pa. Court Says Tax Appeal Can't Use New Ratio To Compare

    The appeal of an Allegheny County, Pennsylvania, property assessment must use the ratio of property tax assessments in the area in the year the appeal was made to compare, the Commonwealth Court ruled. 

  • April 23, 2024

    Ill. Total Revenues Through March Beat Estimates By $486M

    Illinois' total revenues from July through March were higher than budget estimates by $486 million, according to a monthly report by the state Office of Management and Budget.

  • April 23, 2024

    Wis. Pro Gamblers Limited In Wagering Loss Deduction

    A Wisconsin couple deemed professional gamblers by the state Department of Revenue may deduct gambling losses only to the extent of their gains, the state Tax Appeals Commission ruled.

  • April 23, 2024

    Vt. General Fund Revenues Through March Up $10M

    Vermont's general revenue collection from July through March was $10 million higher than the same period last year, according to a report by the state's Agency of Administration.

  • April 23, 2024

    Va. Tax Head Finds Man's Ties To State Justify Assessment

    A man with significant ties to Virginia remained subject to its income tax because he failed to prove that he cut those ties as of the tax year at issue, the state's tax commissioner ruled.

  • April 23, 2024

    Utah Justices Won't Boost Delta Aircraft Valuation

    Utah's most populous county failed to show that a state law for valuing aircraft undervalued property belonging to Delta Air Lines and violated the state constitution, the state Supreme Court ruled.

  • April 23, 2024

    Okla. House OKs Expanding Industrial Development Tax Break

    Oklahoma would expand a tax credit for qualified economic development expenditures in industrial parks, removing a limit on the credit, under a bill passed in the House and headed to the governor.

  • April 23, 2024

    Dentons Adds Ex-Jones Walker SALT Atty To Ala. Office

    Dentons Sirote said it has added a state and local tax shareholder who was previously a partner at Jones Walker LLP to the tax practice in its Birmingham, Alabama, office.

Featured Stories

  • Dispute Over Taxing Business Inputs Snares Va. Lawmakers

    Maria Koklanaris

    Whether businesses should be taxed as they move products through the supply chain has been vexing for those following tax policy, but the issue is garnering far more attention as it heads to the forefront of the Virginia budget process.

  • Trump's Trial Is Unprecedented. Attys On Juries? Not So Much

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    With two BigLaw attorneys tapped for the jury box in Donald Trump's first-in-history criminal case, Law360 spoke to trial vets who said their own experience in this tables-turned situation shows lawyers can make for highly engaged jurors under the right circumstances.

  • La. Remote Seller Entity Ups Ante In Sales Tax System Battle

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    Louisiana's remote sellers commission is seeking to intervene in a constitutional challenge against the state's sales tax system, elevating the profile of the litigation that alleges Louisiana's varying state and local tax rules are overly burdensome for out-of-state businesses.

Expert Analysis

  • 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.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.