State & Local

  • 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

    Disney, IBM Stuck With Tax On Royalties, NY Top Court Holds

    New York's highest court rejected Disney and IBM's arguments that the state unconstitutionally denied their attempts to take tax deductions on royalties received from foreign affiliates, holding Tuesday that the law at issue didn't discriminate against interstate commerce.

  • 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.

  • April 23, 2024

    Ark. Sales Tax Applies To Flight Tours, Dept. Says

    A company that operates aircraft sightseeing tours out of an Arkansas airport is properly charging sales tax on each reservation, the state Department of Finance and Administration said in a letter. 

  • April 23, 2024

    Colo. Panel OKs Ballot Measure To Cap Property Tax Hikes

    Colorado voters could decide whether to limit local property tax revenue growth under a ballot measure proposed in a resolution approved by a House panel.

  • April 23, 2024

    Pa. Sales Tax Applies To Sparkling Water, Court Affirms

    Pennsylvania's sales tax applies to purchases of sparkling water because the water is considered a soft drink that is subject to tax, a state court affirmed. 

  • April 23, 2024

    Ky. To Exempt Some EV Charging Stations From Excise Tax

    Kentucky will exempt electric vehicle charging stations with a charging capacity of less than 20 kilowatts from the state's excise tax on electric vehicle power under a bill signed by the governor.

  • April 22, 2024

    Seattle Property Owners Can't Use COVID To Stop $160M Tax

    A Washington appeals court said on Monday that Seattle can keep a $160 million property tax to pay for waterfront improvements, in an opinion that rejected an argument that diminished property values after COVID-19 should force the city to recalculate the tax.

  • April 22, 2024

    Pepperidge Farm Says P.L. 86-272 Bars Ill. Tax On NJ Affiliate

    Pepperidge Farm asked the Illinois Independent Tax Tribunal to vacate a roughly $944,000 corporate tax assessment, arguing that P.L. 86-272 shielded an out-of-state affiliate's sales-related activities from Illinois income tax.

  • April 22, 2024

    Colo. Sales Tax Can't Touch Netflix Subscriptions, Judge Says

    A Colorado judge has sided with Netflix Inc. in a fight with the state over whether its streaming service subscriptions are subject to sales tax, finding that because the subscriptions can't be physically touched, they don't fit the law's definition of "tangible" property.

  • April 22, 2024

    NY Creates New Affordable Housing, Conversion Tax Breaks

    Developers in New York City could qualify for new property tax abatement programs for building affordable housing and converting office buildings into affordable housing units under the New York state budget that Democratic Gov. Kathy Hocul signed into law.

  • April 22, 2024

    Iowa Lowers Tax Rates For Captive Insurance Premiums

    Iowa will lower the tax rates imposed on some captive insurance companies' reinsurance premiums under a bill signed into law by the governor.

  • April 22, 2024

    La. Water Pump Charge Dispute Will Go To Trial

    A trial will be needed to decide whether two Louisiana water companies are correct in arguing that a conservation district's charges for pumping water are considered taxes, the state Board of Tax Appeals ruled.

  • April 22, 2024

    North Carolina Revenue Through March Up $434M

    North Carolina's total revenue collection from July through March was $434 million higher than during the same period last year, according to a report by the state controller office.

  • April 22, 2024

    Miss. Tax Collections In March Top Previous Year By $34M

    Mississippi collected $34 million more in tax revenue from July through March compared with the same period last year, the state Department of Revenue said.

  • April 22, 2024

    Alaska High Court Blocks City From Collecting Back Tax

    An Alaskan city that successfully challenged the state's oil and gas property tax system can't assess taxes on the property from the start of the appeal nearly 20 years ago, the state's high court ruled.   

  • April 22, 2024

    Minn. Tax Panel OKs Corp. Disclosures, Reporting Study

    Minnesota would require disclosure of some tax information of large corporations and would examine the state's corporate tax base, including the prospect of worldwide combined reporting, under legislation approved by a House committee.

  • April 22, 2024

    Colo. To Forgive Underpayments Caused By State's Bad Info

    Colorado will hold vendors harmless for underpayments of sales or use tax caused by errors in a state Department of Revenue information system database under a bill signed by Democratic Gov. Jared Polis.

  • April 22, 2024

    Ex-NJ Mayor Used Office To Get Job From Atty, AG Says

    The former mayor of Wildwood, New Jersey, has been indicted on new charges accusing him of using his elected position to obtain a job from a city attorney and of not paying state taxes on his earnings from that position, New Jersey Attorney General Matthew J. Platkin announced Monday.

  • April 22, 2024

    Colo. Will Standardize Booking Sites' Reporting Requirements

    Accommodation intermediaries used to book lodging in Colorado would be treated the same as a marketplace facilitator and won't be required to do additional reporting under a bill signed by Gov. Jared Polis. 

  • April 22, 2024

    Trump, NY AG Reach Deal To OK $175M Fraud Appeal Bond

    Donald Trump's lawyers agreed Monday to bond conditions requiring the former president to give up control of his $175 million cash deposit pending appeal of a $465 million civil fraud judgment, staving off scrutiny from both the New York attorney general and the judge who entered the award.

  • April 22, 2024

    NY Offers Tax Credits To News Cos. For Employee Costs

    New York will offer income tax credits to independently owned print and broadcast news companies for job creation and retention under a budget bill signed by Gov. Kathy Hochul.

  • April 22, 2024

    Mo. Tax Board Says Horse Breeding Farm Is Agricultural Land

    A Missouri property used to breed and care for horses that are shown at shows should have been classified as agricultural instead of commercial, the state tax commission ruled.

  • April 22, 2024

    Ohio City Tax Applies To Deloitte Remote Worker, Board Says

    A former Deloitte employee who lived and worked outside Cincinnati during the coronavirus pandemic is liable for the city's income tax during the period after the Ohio Board of Tax Appeal ruled Monday that recent precedent in a similar case applied. 

  • April 22, 2024

    Mass. Justices Say For-Profit Biz Can't Duck Billboard Tax

    A for-profit advertisement company cannot get a tax exemption for its management of billboards owned by the Massachusetts Bay Transit Authority, the state's high court said Monday.

Expert Analysis

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

  • What Recent Study Shows About AI's Promise For Legal Tasks

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    Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.

  • Gonna Fly Now From California: SALT In Review

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    From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Business Litigators Have A Source Of Untapped Fulfillment

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    As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.

  • Think Like A Lawyer: Forget Everything You Know About IRAC

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    The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.

  • How New EU Tax And Transfer Pricing Rules May Affect M&A

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    Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.

  • How Firms Can Ensure Associate Gender Parity Lasts

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    Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

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