State & Local

  • March 18, 2024

    La. Nursing Home Meals Are Tax-Exempt, Board Says

    Adult care facilities in Louisiana can obtain refunds of local sales taxes on food provided to residents because the meals are considered sales for resale and are exempt, the state Board of Tax Appeals ruled.

  • March 18, 2024

    NY Tax Collections Through Feb. Down $8.1B, Tax Dept. Says

    New York tax collections from July through February were $8.1 billion lower than in the last fiscal year, according to figures released by the state Department of Taxation and Finance.

  • March 18, 2024

    Ohio Fracking Co. Calls Penalties An Abuse Of Discretion

    A fracking company that mostly prevailed in a sales and use tax dispute before the Ohio Supreme Court has asked the state's Board of Tax Appeals to eliminate penalties on the remaining assessments for vehicles the high court determined were subject to tax.

  • March 18, 2024

    Md. Senate OKs Letting Only Owners Appeal Tax Values

    Maryland would allow property tax assessment appeals only by the owners of the properties in question under emergency retroactive legislation approved by the state Senate.

  • March 18, 2024

    NYC Corporate Tax Nexus Threshold Rises Due To Inflation

    New York City's corporate tax nexus threshold increased to $1.128 million as of Jan. 1, 2024, due to a formula in the law that adjusts it for inflation, according to the city's Department of Finance.

  • March 18, 2024

    Mass. Condo Owners Didn't Prove Property Was Overvalued

    Two Massachusetts property owners failed to prove their condominium was overvalued in the 2022 tax year because they didn't account for differences in the comparable properties they offered, the state tax board said in a decision released Monday.

  • March 18, 2024

    La. Revenue Chief Seeks To Help Guide Tax Policy Changes

    Louisiana's new revenue secretary, Richard Nelson, aims to play an integral role in legislative debates over how to overhaul the state's complex tax structure. He spoke to Law360 about his plans for reshaping the tax code while making the state Department of Revenue's operations more efficient.

  • March 15, 2024

    Colo. Judge Iffy On State's Logic For Netflix Sales Tax

    A Colorado state judge Friday seemed skeptical of the state's arguments for why a Netflix subscription should be subject to sales tax, commenting that she has no illusions of owning "Bridgerton" when streaming the show online.

  • March 15, 2024

    Neb. Justices Find Co. Officer On Hook For Unpaid Use Tax

    The president of a now-defunct company is liable to pay an additional use tax assessment because he was responsible for the business' financial management, the Nebraska Supreme Court ruled Friday.

  • March 15, 2024

    Colo. OKs Local-Option Property Tax Credits

    Local governments in Colorado will be authorized to grant property tax incentives to encourage improvement in areas of local concern under legislation signed into law Friday by Democratic Gov. Jared Polis.

  • March 15, 2024

    Mich. Bills Would Exempt Catering For Nonprofit Fundraisers

    Michigan would exempt catered fundraiser meals for nonprofits from state sales and use tax under bills introduced in the state House of Representatives.

  • March 15, 2024

    Okla. Senate Passes Gov. Contractor Sales Tax Exemption

    Oklahoma would exempt sales of personal property to contractors working on behalf of government entities from sales tax as part of a bill passed by the Senate.

  • March 15, 2024

    Md. Energy Storage Credit Extension Passed By Senate

    Maryland would extend for two years a tax credit for the installation of residential or commercial energy storage systems under legislation passed by the state Senate.

  • March 15, 2024

    The Tax Angle: House GOP Plots TCJA Renewal Strategy

    House Republicans left Washington this week for their annual two-day legislative issues conference, hoping to expand their control of the chamber in the upcoming November elections and planning their strategy for renewal of their historic 2017 tax overhaul law.

  • March 15, 2024

    Trump's NY Trial Delayed After Late Document Dump

    A New York judge on Friday postponed for at least several weeks the Manhattan district attorney's hush money trial against Donald Trump, citing a last-minute deluge of discovery from federal prosecutors.

  • March 15, 2024

    Fla. Says Lower Court Properly Dismissed Fiserv's Tax Suit

    Florida's tax department did not waive the jurisdictional requirements for a court challenge by subsidiaries of online payment company Fiserv in a sourcing dispute, the department argued Friday as it urged an appeals court to uphold a dismissal of the case.

  • March 15, 2024

    Md. Senate OKs Early Payout On Revitalization Tax Credit

    Recipients of a Maryland tax credit for certain revitalization projects could claim the full credit at once in some cases instead of over a five-year period, under legislation approved by the state Senate.

  • March 15, 2024

    Direct Hit On Tax Regs Unlikely If Justices Ditch Chevron

    A decision from the U.S. Supreme Court later this year on two cases challenging the so-called Chevron doctrine, which gives federal agencies wide latitude to interpret ambiguous laws, isn't likely to immediately affect tax regulations.

  • March 15, 2024

    Taxation With Representation: Freshfields, Kirkland

    In this week's Taxation with Representation, AstraZeneca acquires Amolyt Pharma, XCF Global Capital goes public and EQT Corp. merges with Equitrans Midstream Corp.

  • March 14, 2024

    Ariz. Reps. Urge IRS To Scrap Tax On State Rebates

    Arizona's one-time state tax rebates should not be subject to federal income tax, members of the state's congressional delegation told the Internal Revenue Service, saying the rebates should be exempt under agency guidance issued last year.

  • March 14, 2024

    Kansas Bill Would Alter Taxation Of Pass-Through Entities

    Kansas would alter the way it taxes pass-through entities, no longer taxing electing pass-through entities at the 5.7% rate under a bill introduced in the state House of Representatives. 

  • March 14, 2024

    Kansas House Bill Proposes Flat Income Tax

    Kansas would adopt a flat 5.6% income tax under a bill introduced in the state House of Representatives.

  • March 14, 2024

    RI Bill Seeks To End Exemption For Full-Rental Travel Lodging

    Rhode Island would eliminate a hotel tax exemption granted to rented residential dwellings as part of a bill introduced in the state House of Representatives.

  • March 14, 2024

    Okla. House OKs Flattening Income Tax, Then Phasing It Out

    Oklahoma would replace the state's six individual income tax brackets with a 4.75% flat tax and set a path toward phasing out the tax as part of a bill passed by the state House of Representatives.

  • March 14, 2024

    Trump's NY Trial May Be Delayed After Document Dump

    The Manhattan district attorney on Thursday proposed delaying former President Donald Trump's hush money trial by up to 30 days after federal prosecutors recently disclosed tens of thousands of pages of documents related to the past criminal case of a key witness, ex-Trump attorney Michael Cohen.

Expert Analysis

  • What To Make Of IRS' New Advance Pricing Guidance

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    Recent guidance on the IRS' goals for its advance pricing agreement system provides helpful insight into review and decision-making procedures for advance pricing agreement requests, but it also raises questions about the IRS' objectives, say Richard Slowinski and Stefanie Kavanagh at Alston & Bird.

  • For NY Wind And Solar Projects, Some Tax Assessment Clarity

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    Recent legislation, which moots a challenge to New York’s discounted cash flow method for assessing solar and wind project real property taxes, lifts a cloud of uncertainty and brings new considerations for developers, investors and lenders, say attorneys at Hodgson Russ.

  • The Reciprocal Tax Bill Is A Warning Shot At Pillar 2

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    A bill recently introduced in the House of Representatives to reciprocally tax countries deemed to have imposed discriminatory taxes on U.S. citizens and businesses takes aim at countries implementing the global minimum tax treaty known as Pillar Two, with which the U.S. has not complied, says Alan Cole at the Tax Foundation.

  • Cost To Gov't Means Justices Must Review NC Sales Tax Case

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    The U.S. Supreme Court should review and overrule the North Carolina high court’s decision in Quad Graphics v. North Carolina Department of Revenue — an anticipatory overruling of precedent that expands the state sales tax base and imposes a stealth tax on the federal government, says Richard Pomp at the University of Connecticut Law School.

  • Potential Risks And Benefits Of NY Cannabis Crop Rescue Act

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    Though proposed legislation in New York would help struggling cannabis farmers by allowing them to sell their crops directly to consumers, it poses numerous challenges for retailers and the state’s regulatory framework — and striking the right balance here will be crucial to shaping a sustainable, equitable industry, say Meaghan Feenan and William Wolfe at Harris Beach.

  • La. Franchise Tax, Minn. Home Seizure: SALT In Review

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    From a proposal to phase out Louisiana's corporate franchise tax to the U.S. Supreme Court's ruling that a Minnesota county had no right to sell a woman's home for more than she owed, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How New York State Budget Will Affect Business Taxpayers

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    The comprehensive state budget legislation recently finalized by New York Gov. Kathy Hochul and the state Legislature did not include some especially concerning tax proposals, but it will subject some state taxpayers to increased tax liability and lengthier appeals, say attorneys at McDermott.

  • Taxing The Internet And Remote Workers: SALT In Review

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    From a New York ruling against the taxing of internet services to an attack on Philadelphia's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Cities Can Tackle Post-Pandemic Budgeting Dilemmas

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    Due to increasing office vacancies around the country, cities may consider politically unpopular actions to avoid bankruptcy, but they could also look to the capital markets to ride out the current real estate crisis and achieve debt service savings to help balance their budgets, say attorneys at Cadwalader.

  • State Payroll Taxes Need Remote Work Reforms

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    To alleviate employer confusion around remote employee payroll tax, lower enforcement costs and better compete for top talent, states should allow a specific number of remote work days without withholding, simplify their administrative requirements and coordinate their tax policy reforms, say attorneys at Miller Canfield.

  • Cannabis Supercenters: Key Benefits And Legal Issues

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    Barstow, California’s novel plan to convert an abandoned mall into a cannabis supercenter could offer a potential blueprint for cannabis companies to thrive in a saturated market and for communities to repurpose underutilized retail spaces — but certain financing, zoning and leasing issues will need to be assessed, says Christopher Gordon at Fox Rothschild.

  • Taxing The Digital Economy: The Good, The Bad And The Ugly

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    U.S. tech companies should watch for important developments in international taxation, including the resolution of Apple's decade-old state aid case, growing frustration with the Organization for Economic Cooperation and Development's global tax plan and adoption of the digital services tax instead, says Joyce Beebe at Rice University's Baker Institute for Public Policy.

  • Kentucky Tax Talk: Pros, Cons Of The SALT Cap Workaround

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    Recent legislation that allows pass-through entities to be taxed at the entity level — Kentucky’s response to the federal cap on state and local tax deductions — could result in significant savings for taxpayers, but whether it applies to sole proprietorships and other aspects of the law are unclear, say attorneys at Frost Brown.

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