State & Local

  • March 27, 2024

    Minn. Justices Uphold Tax Break For Housing Charity

    A Minnesota charity is entitled to a property tax exemption for its low-income housing development, the state Supreme Court ruled Wednesday, finding that the property is operated by the organization in line with its charitable purpose.

  • March 27, 2024

    Kan. House Passes Tax Rate Cuts, Early End To Food Tax

    Kansas would change its income tax structure, lower its bank tax, exempt food from state sales tax and issue property tax relief under a bill passed Wednesday by the state House of Representatives.

  • March 27, 2024

    Pittsburgh Aims To Ax $14M Of Nonprofits' Tax Waivers

    Officials with the city of Pittsburgh announced Wednesday that they will file challenges to tax exemptions for more than 100 properties within the city, claiming that they are no longer owned by nonprofits or serving a charitable function and should put up to $14 million back on local tax rolls.

  • March 27, 2024

    NY County Seeks To Bar NYC Congestion Prices As Illegal Tax

    A New York county with limited access to the Metropolitan Transportation Authority's service system jumped into the litigation fray against New York City's congestion pricing plan, arguing that the proposed charges for driving into portions of Manhattan are illegal taxes.

  • March 27, 2024

    Tenn. House Panel OKs Corp. Tax Change, $800M In Rebates

    Tennessee would change the state's corporate franchise tax going forward and rebate more than $800 million in past taxes under legislation passed Wednesday by a House panel with a smaller price estimate than its Senate counterpart.

  • March 27, 2024

    La. House OKs Requiring Gambling Winning Withholdings

    Louisiana would require a person who pays out the winnings for gambling and sports betting in the state to withhold state income tax under a bill passed in the House of Representatives. 

  • March 26, 2024

    Meta Can't Escape Suit Over Collection Of Taxpayers' Data

    A California federal judge refused to release Meta from a consolidated class action accusing it of unlawfully collecting sensitive information from tax filing websites H&R Block, TaxAct and Tax Slayer, allowing state and federal wiretapping claims to move forward and permitting the plaintiffs to amend several deficient privacy allegations. 

  • March 26, 2024

    Adjusting To Amount B's Rules May Bring Growing Pains

    Countries designed a new tax framework known as Amount B to streamline the pricing of certain cross-border operations, but the criteria for determining whether transactions qualify for the regime, which negotiators recently made optional, may complicate the goal of simplicity.

  • March 26, 2024

    Ohio Justices Cool To Curbing Board's Tax Appeal Rights

    Two Ohio Supreme Court justices sounded skeptical Tuesday of an apartment complex's argument that a law barring political subdivisions from appealing certain valuation rulings applied to complaints that were pending when the restriction took effect.

  • March 26, 2024

    Miss. Sen. Bill Seeks Excise Tax On Single-Use E-Cigarettes

    Mississippi would impose an excise tax on single-use electronic cigarettes under a bill introduced in the state Senate. 

  • March 26, 2024

    Ariz. General Revenue Collections Up $25M From Forecasts

    Arizona's general fund revenues from July through February were $25 million over budget forecasts, the state's Joint Legislative Budget Committee reported.

  • March 26, 2024

    Ind. Revenue Through Feb. Tops Forecast By $394M

    Indiana's general fund revenue from July through February was $394 million higher than expected, according to a monthly report by the state's budget agency.

  • March 26, 2024

    Idaho Revenue Through Feb. Up $148M Over Forecast

    Idaho's general revenue from July through February is up $148 million over budget estimates, according to a report from the state Division of Financial Management.

  • March 26, 2024

    Trump Hit With Gag Order In NY Criminal Trial After Threats

    The New York judge overseeing Donald Trump's hush money case on Tuesday imposed a limited gag order on the former president, barring him from speaking publicly about jurors or witnesses and limiting what he can say about any attorneys in the case, prosecutors, court staff or their families.

  • March 26, 2024

    Miss. House Bill Would Create Additional Tax On Soft Drinks

    Mississippi would levy an additional tax on soft drinks as part of a bill introduced in the state House of Representatives.

  • March 26, 2024

    NJ Enacts EV Fee, Tweaks To Gas Tax Rate Formula

    New Jersey will impose a fee on electric vehicles and change how the state determines the gas tax rate by annually adjusting revenue thresholds as part of a bill signed Tuesday by Gov. Phil Murphy.

  • March 26, 2024

    La. House OKs Severance Tax Rate Cuts On Oil Production

    Louisiana would reduce its standard severance tax rate on oil production extraction points over eight years and cut its tax rate on inactive and orphan wells in half under bills passed in the House of Representatives.

  • March 26, 2024

    Colo. House Panel OKs Agricultural Stewardship Tax Credit

    Colorado farms and ranches engaging in certain agricultural stewardship practices would be eligible for tax credits worth up to $300,000 under legislation approved by a state House panel.

  • March 25, 2024

    Tax Groups Urge Justices To Review Philly Tax Credit System

    The U.S. Supreme Court should hear a woman's claims that Philadelphia unconstitutionally declined to credit her Delaware state income taxes paid against her city wage tax liabilities, a taxpayer advocacy organization and a group of tax lawyers told the justices Monday.

  • March 25, 2024

    Mich. Justices Asked To Review Duration Of Income Tax Cut

    A coalition of Michigan lawmakers, business groups and residents asked the state Supreme Court on Monday to review an appeals court's decision that said a cut to Michigan's income tax rate in 2023 was in effect for only one year.

  • March 25, 2024

    Cannabis Bill Roundup: NY Targets Illicit Pot Sellers

    New York lawmakers introduced legislation to punish unlicensed cannabis sellers, Hawaii legislators made modifications to a proposal to legalize recreational marijuana, and a Connecticut bill targeting synthetic cannabinoids was referred to a legislative research office. Here are the major moves in cannabis legislation from the past week.

  • March 25, 2024

    Ariz. Lawmakers OK Limiting Local Tax Audits

    The Arizona Department of Revenue could deny requests by local taxing jurisdictions to audit the transaction privilege taxes filed by businesses operating in more than one jurisdiction under legislation passed Monday by the state Senate and sent to the governor.

  • March 25, 2024

    NY Exempts Federally Forgiven Student Loans From Tax

    New York will not subject federally forgiven student loans to state income tax under a bill approved by Democratic Gov. Kathy Hochul. 

  • March 25, 2024

    Ala. Supreme Court Finds Plant's Valuation Properly Lowered

    An Alabama chemical plant had its property valuation correctly decreased by a lower court, because the mass appraisal cost approach used by the Department of Revenue was not the only method of valuing the property, the state Supreme Court ruled.

  • March 25, 2024

    North Dakota, Tribe Ink Alcohol Tax Sharing Deal

    North Dakota will impose a tax on the sale of alcoholic beverages on land owned by the Mandan, Hidatsa and Arikara Nation and share the resulting revenue under an agreement signed by the governor and the tribe.

Expert Analysis

  • Kentucky Tax Talk: Taking Up The Dormant Commerce Clause

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    Attorneys at Frost Brown examine whether the U.S. Supreme Court is likely to review Foresight Coal Sales v. Kent Chandler to consider whether a Kentucky utility rate law discriminates against interstate commerce, and how the decision may affect dormant commerce clause jurisprudence.

  • TCJA Workarounds And A Misstep In Va.: SALT In Review

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    From federal SALT deduction workarounds to Virginia's missed opportunity, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Taxpayers Can Prep As Justices Weigh Repatriation Tax

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    The U.S. Supreme Court might strike down the 2017 federal tax overhaul's corporate repatriation tax in Moore v. U.S., so taxpayers should file protective tax refund claims before the case is decided and repatriate previously taxed earnings that could become entangled in dubious potential Section 965 refunds, say Jenny Austin and Gary Wilcox at Mayer Brown.

  • Digital Services And Asphalt Production: SALT In Review

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    From Massachusetts' proposed gross receipts tax on digital providers to a dispute over equipment used to make asphalt in North Carolina, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What's Notable In Connecticut's New Cannabis Laws

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    The Connecticut Legislature recently passed four bills containing cannabis provisions — ranging from applicable tax credits to labor agreement requirements — that may prove to be a mixed bag for state operators, say Sarah Westby and Deanna McWeeney at Shipman & Goodwin.

  • NJ Justices Clarify Bribery Law Scope, But Questions Remain

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    The New Jersey Supreme Court’s recent State v. O'Donnell decision clarified that the state’s bribery law unambiguously applies to candidates for public office, but there are still unresolved questions about how the ruling may affect lobbyists, undeclared candidates and political speech, says Scott Coffina at Pietragallo Gordon.

  • Parsing Tax Implications Of NYC Office Leasing Transactions

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    Though New York City's tax laws generally do not require negotiated contractual risk allocation in the case of sublease and early lease termination transactions, it is still helpful for counsel to both landlords and tenants to understand the laws' nuances, say attorneys at Lowenstein Sandler.

  • Digital Biz Purchases And Tax Cuts In Texas: SALT In Review

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    From the taxing of digital business purchases to proposed tax cuts in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Principles Should Guide MTC's Digital Products Tax Work

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    As the Multistate Tax Commission's project to harmonize sales tax on digital products moves forward, three key principles will help the commission's work group arrive at unambiguous definitions and help states avoid unintended costs, say Charles Kearns and Jeffrey Friedman at Eversheds Sutherland.

  • OECD Treatment Of Purchased Ga. Film Credits Isn't Peachy

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    Producers considering Georgia as a prospective location for filming may already be concerned that the Organization for Economic Cooperation and Development's July decision will hamper the eventual 2026 or later sale of their Georgia film tax credits, says Alan Lederman at Gunster.

  • A Milestone For Offshore Wind In Maine

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    Recently signed legislation directing Maine to procure up to 3 gigawatts of offshore wind by 2040 offers indisputable promise that the state will soon welcome commercial-scale offshore wind development off its shores, says Joshua Rosen at Foley Hoag.

  • Mallory Ruling Doesn't Undermine NC Sales Tax Holding

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    Contrary to the conclusion reached in a recent Law360 guest article, the U.S. Supreme Court’s recent Mallory ruling shouldn't be read as implicitly repudiating the North Carolina Supreme Court’s sales tax ruling in Quad Graphics v. North Carolina Department of Revenue — the U.S. Supreme Court could have rejected Quad by directly overturning it, says Jonathan Entin at Case Western Reserve.

  • Calif. Policymakers Should Aid Crashing Cannabis Market

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    As California’s cannabis sector nears the brink of financial collapse, it may be time for the state government to seriously consider potential bailout programs for the embattled industry — though the crisis also presents strategic buying opportunities for those with a high tolerance for uncertainty, says Michelle Mabugat at Greenberg Glusker.

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