State & Local

  • April 03, 2024

    Trump's Late Immunity Motion Fails To Halt Hush Money Trial

    A New York judge on Wednesday rejected Donald Trump's effort to delay his hush money trial based on his claimed presidential immunity from criminal prosecution, keeping the historic case on track for jury selection later this month.

  • April 03, 2024

    Colo. Says Trial Unnecessary In Transportation Funding Fight

    Colorado told a state judge that a conservative group did not need a trial to "further develop the record" in its challenge to a transportation funding law, arguing that the group had its chances in discovery but only named a single witness, who can't testify about how the state law works.

  • April 03, 2024

    Calif. Can Tax Gain From Contact Lens Biz Sale, OTA Says

    A large contact lens distributor that contributed operating assets to another distributor in exchange for a 55% interest and then sold that interest created a unitary relationship and its members owe $3.6 million to California in tax on the sale, the state Office of Tax Appeals ruled.  

  • April 03, 2024

    Ohio Justices Urged To Toss Tax On Goods Parked In State

    A Kansas-based soap company asked the Ohio Supreme Court to find that Ohio's attempt to tax all receipts from sales of products temporarily held in Ohio distribution centers before being shipped elsewhere violates the due process and commerce clauses of the U.S. Constitution.

  • April 03, 2024

    MTC Proposes Trucking-Sourcing Rule Based On Deliveries

    A Multistate Tax Commission work group unveiled a draft of an alternative rule Wednesday that would source trucking receipts based on the in-state portion compared with total pickups and deliveries. 

  • April 03, 2024

    McDermott Adds Ex-Baker McKenzie Tax Pro In Chicago

    The former chair of Baker McKenzie's Chicago tax practice group has joined McDermott Will & Emery LLP and will work as a partner in the firm's Chicago office, McDermott said Wednesday.

  • April 03, 2024

    Capital One Owes Tax On Interest From Customers, Fla. Says

    Interest that Capital One entities received from credit card and loan customers based in Florida should be included in the companies' income that's apportionable to that state, the Florida Department of Revenue told a state court, rebutting the banks' claims that the income is sourced to out-of-state offices.

  • April 03, 2024

    Md. Lawmakers OK Special Tax Rates For Vacant Property

    Maryland would authorize its counties and the city of Baltimore to impose special tax rates on vacant or abandoned property under legislation approved by lawmakers and headed to the governor.

  • April 03, 2024

    Calif. OTA Backs Added Tax Charged To NY Couple

    The California Franchise Tax Board correctly ruled that a New York couple's unreported pension or annuity income should be included in the calculation of their adjusted gross income and California tax rate, the state Office of Tax Appeals said in an opinion published Wednesday.

  • April 03, 2024

    Pa. Court Revives Challenge To Lodge's Assessed Size

    A Pennsylvania couple is able to challenge the assessed square footage of their rental lodge despite a prior settlement with the local assessor, as the assessor later amended the listed square footage, the state's Commonwealth Court ruled Wednesday.

  • April 03, 2024

    Trump Ally Brings Ethics Query Over Judge's CNN Interview

    An ally of Donald Trump has raised ethics concerns about a senior D.C. federal judge, complaining that the judge's statements on CNN about the former president's statements about the judiciary was "highly prejudicial" toward Trump's four pending criminal cases.

  • April 03, 2024

    Grading State Tax Policy And Judging The 'Dirty 30'

    For the first time in a quarter-century, the Council on State Taxation, which represents the state tax interests of more than 500 multinational corporations, is led by someone who is not named Douglas L. Lindholm. Here, Law360 speaks with the organization's new president emeritus.

  • April 03, 2024

    Mich. Will Allow Local Excise Tax Increases On Hotel Stays

    Cities and townships in Kent County, Michigan, will be able to levy an excise tax on hotel and motel stays, if voters approve, under a bill signed by Gov. Gretchen Whitmer.

  • April 03, 2024

    Calif. Board Correctly Adjusted Woman's Liability, OTA Says

    The California Franchise Tax Board was correct when it assessed additional tax liability from a woman after her federal income was adjusted, the state Office of Tax Appeals ruled. 

  • April 03, 2024

    Ariz. Appeals Court Says Online Auto Parts Dealer Has Nexus

    An online auto parts dealer had enough physical presence in Arizona to create a nexus for the purposes of the state's transaction privilege tax, a state appeals court said, reversing the state tax court's decision.

  • April 03, 2024

    Maine Nuclear Waste Sites Not Eligible For Tax Exemption

    Maine won't allow facilities that store spent nuclear fuel to qualify as air pollution control facilities for property tax exemption purposes under clarifying legislation signed by the governor.

  • April 03, 2024

    Calif. Store's CEO Liable For Unpaid Sales Tax, Agency Says

    A California store's chief executive officer and manager is liable for the store's unpaid sales tax liability because he was the point person for sales and use tax matters, the state Office of Tax Appeals ruled. 

  • April 03, 2024

    Calif. OTA Nixes Lakers Owner's Property Loss Claim

    Los Angeles Lakers owner Jeanie Buss isn't eligible for a tax refund on the sale of her beachfront property because it was not a business transaction that resulted in a loss that could be carried back, the state Office of Tax Appeals ruled. 

  • April 02, 2024

    Trump Wants New Bite At Recusal Over Judge's Daughter

    Donald Trump is again seeking the recusal of the judge overseeing his Manhattan criminal case, saying the judge's daughter and her political consulting firm stand to financially benefit from the case, while prosecutors argued Trump's "daisy chain of innuendos" isn't evidence that the judge, or his daughter, will gain anything.

  • April 02, 2024

    Hunter Biden Can't Toss 'Vindictive' Criminal Tax Charges

    Hunter Biden lost his bid to end his criminal tax case over claims his prosecution is vindictive and politically motivated, among other arguments, after a California federal judge ruled Monday that Biden "filed his motion without any evidence" and merely "cites portions of various internet news sources, social media posts and legal blogs."

  • April 02, 2024

    Challenges To IRS' Regs On SALT Cap Workarounds Tossed

    The Internal Revenue Service and the U.S. Treasury Department won't face challenges from three states and a village in New York to final regulations barring workarounds to the cap on state and local tax deductions due to a New York federal judge's decision.

  • April 02, 2024

    Tenn. House Panel Advances $800M In Corp. Tax Rebates

    Tennessee would revise its corporate franchise tax and issue rebates of about $800 million for past payments under legislation approved Tuesday by a state House committee, setting the plan up for a vote in the full House.

  • April 02, 2024

    No Agent Tax Break For Aramark, Ohio Tells State Justices

    Ohio's tax appeals board correctly found that Aramark does not qualify for an agency exclusion for reimbursements it received from clients on purchases made on their behalf, Ohio's tax agency told the state Supreme Court on Tuesday.

  • April 02, 2024

    Boston Bomber Case Offers Clues For Trump Jury Selection

    A recent ruling that may undo the Boston Marathon bomber's death sentence holds lessons for Donald Trump's upcoming trials, where attorneys will need to make prospective jurors comfortable enough to admit bias before they're picked — and potentially avoid years of appellate fights.

  • April 02, 2024

    Ariz. Senate OKs 3rd-Party Sourcing Certification Plan

    The Arizona Department of Revenue would create a certification process for third-party providers of sourcing services to taxpayers that sell tangible personal property in the state under a bill passed in the Senate.

Expert Analysis

  • Bezos On The Move: SALT In Review

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    From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief

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    In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

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