State & Local

  • June 10, 2024

    Neb. To Waive Penalties For Late Taxes After Tornadoes

    Nebraska will provide waivers of penalties and interest to people and businesses who are unable to timely file income tax returns and make payments because of tornadoes in April, the state Department of Revenue said.

  • June 10, 2024

    Justices Seek SG's Input In Philly Tax Credit System Battle

    The U.S. Supreme Court asked U.S. Solicitor General Elizabeth Prelogar on Monday to weigh in on a Philadelphia resident's claim that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce.

  • June 07, 2024

    3rd Circ. Backs NJ In Pipeline Co.'s Business Tax Fight

    The Third Circuit ruled Friday that New Jersey's partnership filing fee is a state affair that can't be challenged in federal court, dealing a blow to a pipeline company seeking to shed the cost because it does very little business in the state.

  • June 07, 2024

    Texas Justices Revive Equipment Leasing Co.'s Tax Case

    A Texas-based company that leases out heavy equipment was entitled to petition to have its supplies removed from local appraisal rolls in two counties despite previously declining to seek court review of the counties' assessments, the state's high court ruled Friday.

  • June 07, 2024

    Conn. Extends Biz Net Loss Deduction Carryforward Window

    Connecticut will extend by 10 years the window when companies may carry forward a net operating loss deduction for corporation business tax purposes and will allow a deduction for some combined groups affected by the state's shift to combined reporting, under a bill signed by the governor.

  • June 07, 2024

    Ind. Tax Dept. Says Research Co. Owed Refund For Purchases

    An Indiana research company is eligible for a refund of some sales tax paid on equipment purchases that fall under the state's research and development exemption, the state Department of Revenue said Friday. 

  • June 07, 2024

    Dentons Adds Pair Of Husch Blackwell Tax Attys

    Two South Carolina tax attorneys have joined Dentons' corporate, tax and private client practice as partners after moving from Husch Blackwell LLP, the firm announced on Thursday.

  • June 07, 2024

    Ind. Use Tax Applies To Steel Co.'s Equipment, Dept. Says

    An Indiana steel mill was correctly assessed use tax on its purchases of skidsteer, a drill press and an air conditioner because the equipment didn't fall under the state's manufacturing equipment exemption, the Indiana Department of State Revenue said. 

  • June 07, 2024

    Ind. Utility Co. Liable For Sales Tax On Products Purchases

    An Indiana water processing facility is liable for sales tax on its purchases of products like pipes and limestone because the purchases don't fall under the state's manufacturing or environmental exemptions, the Department of State Revenue said. 

  • June 07, 2024

    Taxation With Representation: Vinson, Latham, Ropes & Gray

    In this Week's Taxation with Representation, Waste Management buys Stericycle, Becton Dickinson pays $4.2 billion for Edwards Lifesciences' critical care products unit, Aquiline Capital Partners raises over $3.4 billion in fund capital, and Bain Capital buys PowerSchool Holdings.

  • June 07, 2024

    Pa. Business Income Rule Sparks Worries Of Tax Overreach

    A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has raised concerns from tax practitioners over whether the agency is seeking to expand its taxing authority over multistate businesses.

  • June 06, 2024

    NRA Can't Undo $6.4M Misconduct Verdict In NY AG Case

    A New York judge on Thursday rejected a request by the National Rifle Association and its longtime executives to set aside a jury's $6.4 million verdict that found they misspent charitable funds, saying Attorney General Letitia James provided sufficient evidence for the jurors to rule in her favor.

  • June 06, 2024

    Vt. Conforms State Law To Fed. Income, Estate Tax Statutes

    Vermont conformed its income tax law to federal income tax and estate tax statutes and will allow municipalities to enact local-option taxes without charter amendments that require approval by the state General Assembly under a bill signed by the governor.

  • June 06, 2024

    Colorado To Study Simplification Of Local Lodging Taxes

    Colorado will expand the scope of a task force responsible for simplifying the state's sales and use tax regime to improve the local lodging tax system as part of a bill signed into law by Democratic Gov. Jared Polis.

  • June 06, 2024

    Generative AI Poses Novel State Tax Questions, Tax Pros Say

    Open questions are swirling around state tax rules for the usage of generative artificial intelligence platforms, including whether they should be treated as canned or custom software, tax professionals said Thursday.

  • June 06, 2024

    Ind. Tax Court Backs Lower Valuation For Department Store

    The value of an Indiana Dillard's store was correctly reduced to about $5 million for tax years 2018 through 2020 by the state tax board after taking into consideration the owner's income approach analysis, the state's tax court ruled.

  • June 06, 2024

    NY Lawmakers OK Change To Tax Tribunal's Client Rep Rules

    New York would allow individuals to choose from an expanded list of representatives in matters before the Tax Appeals Tribunal under a bill passed by the state Legislature that goes next to Democratic Gov. Kathy Hochul.

  • June 06, 2024

    Fox Rothschild Brings On Tax Pro From Atlanta Boutique

    Fox Rothschild LLP has added an attorney in Atlanta from tax law boutique Wiggam Law to strengthen the firm's taxation and wealth planning department.

  • June 06, 2024

    Colorado Extends Contaminated Land Cleanup Tax Credit

    Colorado will extend its environmental remediation of contaminated land income tax credit for five years under a bill signed by Democratic Gov. Jared Polis.

  • June 06, 2024

    NY Senate OKs Bill Expanding Digital Gaming Credit

    New York would expand its income tax credit for digital gaming production by lowering the production cost required to qualify and eliminating the in-state production cost threshold under a bill passed by the Senate. 

  • June 06, 2024

    State Digital Tax Rules Lack Consistency, Clarity, Tax Pros Say

    Courts have reached different conclusions over whether state definitions of tangible personal property encompass certain elements of the digital economy, underscoring the inconsistent tax treatment of digital transactions and a need for guidance on the issue, tax professionals said Thursday.

  • June 06, 2024

    Mass. Tax Collections Beat Estimates By $700M Through May

    Massachusetts' total tax collections from July through May were $700 million higher than expected, according to the state Department of Revenue.

  • June 06, 2024

    NJ Corp. Tax Overhaul Regs Expected By Nov., Director Says

    New Jersey is on track to release regulations this fall on an omnibus law from last year that changed several provisions of the state's corporate income tax system, the state Division of Taxation's acting director said Thursday.

  • June 05, 2024

    Citibank Can't Avoid Paying $6M Wash. Biz Tax

    Washington's high court won't spare Citibank from a $6 million business tax bill, declining to revisit a ruling that the bank's money-making activities amounted to a physical presence in the state despite not having any local branches open at the time.

  • June 05, 2024

    Ill. Budget Has Higher Cap On NOLs, Sports Betting Tax Hike

    Illinois will extend a cap on corporate net operating loss deductions, increase its sports betting tax and reduce sales tax rebates for retailers under a $53.1 billion fiscal year 2025 budget signed Wednesday by Democratic Gov. J.B. Pritzker.

Expert Analysis

  • 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.

  • 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.

  • Litigation Inspiration: 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.

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