State & Local

  • April 30, 2024

    The Tax Angle: TCJA Teams, Dear Colleague Letters

    From a look at House GOP efforts to prepare for next year's expiration of their 2017 tax overhaul to ongoing attempts by lawmakers to draw attention and support for their own tax legislation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • April 30, 2024

    NYC Judge Upholds Hotel Taxes On Apartment Subleases

    A company that leased residential apartments in New York City is liable for more than $200,000 in disputed hotel taxes on short-term subleases of the units, an administrative law judge found.

  • April 30, 2024

    Va. Mining Co. Can Appeal Refund Denial, Commissioner Says

    A mining company that operated in Virginia can move forward with an appeal of a county's denial of a machinery and tools tax refund, the state's tax commissioner ruled.

  • April 30, 2024

    Ind. Dept. Drops Transaction Threshold From Nexus Rules

    The Indiana Department of Revenue issued updated guidance Tuesday to reflect legislation that removed a 200-transaction threshold from the state's rules for determining sales tax nexus for remote sellers.

  • April 30, 2024

    MTC To Tweak Draft Rule On Sourcing Trucking Receipts

    A Multistate Tax Commission work group is revising a draft rule that would provide states with an alternative method for sourcing receipts from trucking companies and is aiming to have changes finalized in the coming months, the work group's chair said Tuesday.

  • April 30, 2024

    Calif. Tax Committee Puts Digital Ad Tax Bill On Hold

    A California bill that would create a Maryland-style digital ad tax is on hold, tabled by a key committee.

  • April 29, 2024

    Vetoed Kan. Tax Cut Bill Falls One Vote Short Of Override

    The Kansas Senate fell one vote short Monday in its attempt to override the governor's veto of legislation that sought to cut taxes for individuals, banks and property owners, with some Republicans joining Democrats who opposed the plan's estimated $460 million annual price tag.

  • April 29, 2024

    Ex-COO Of Mo. Charity Gets 3 Years For Bribing Officials

    The former chief operating officer of a Missouri-based healthcare charity was sentenced to three years in prison Monday after admitting she and her husband, the charity's ex-chief financial officer, conspired to bribe elected officials in Arkansas, according to Missouri federal court documents.

  • April 29, 2024

    Calif. Senate OKs Eased Rules For SALT Cap Workaround

    California would ease payment requirements for eligible business owners seeking to pay an elective pass-through entity tax to get around the federal cap on state and local tax deductions under a bill that passed the state Senate.

  • April 29, 2024

    Pa. Retirement Home Wants Ed Board Tax Challenge Nixed

    The nonprofit owner of a retirement community in a suburb of Pittsburgh has filed a lawsuit against the local school board claiming that the board violated a soon-to-expire payment in lieu of taxes, or PILOT, agreement that was brokered almost 15 years ago.

  • April 29, 2024

    Colo. House OKs Sales Tax Break For Modular Homes

    Modular and manufactured homes would be completely exempt from Colorado sales and use taxes under legislation passed Monday by the House of Representatives that also amends some tax credits and eliminates several unused ones.

  • April 29, 2024

    Ind. Co. Rightly Denied Additional Refund, Tax Dept. Says

    An Indiana manufacturing company was correctly denied an additional sales tax refund for safety equipment and service contracts for computer software, according to a decision by the Department of Revenue.

  • April 29, 2024

    Colo. House OKs Agricultural Stewardship Tax Credits

    Colorado farms and ranches using certain agricultural stewardship practices would be eligible for tax credits worth up to $300,000 under legislation passed Monday by the state House of Representatives.

  • April 29, 2024

    Wyo. Revenue Outpaces Forecast By $69M Through March

    Wyoming general fund revenue through March exceeded a budget forecast by $69 million, according to a semiannual report by the state Consensus Revenue Estimating Group.

  • April 29, 2024

    Maine March Revenue Beats Budget Forecast By $20M

    Maine net revenue collections from July through March was up $20.46 million from budget forecasts, according to a monthly report by the state Department of Administrative and Financial Services.

  • April 29, 2024

    Kan. Lawmakers Approve 10-Year Film Tax Credit Package

    Kansas would create a 10-year income and sales tax incentive program for filmmakers under legislation approved Monday by the state House of Representatives that now heads to the governor.

  • April 29, 2024

    Minn. Tax Court Won't Change Medical Building Value Boost

    The Minnesota Tax Court said it correctly increased the valuation of a medical building, rejecting the building owner's arguments that it improperly applied valuation approaches to the property in a previous decision.

  • April 26, 2024

    10th Circ. Says Colo. Tax Ballot Law Doesn't Compel Speech

    A Colorado law requiring that financial impacts be included in the titles of some tax-related ballot initiatives does not cause "improperly compelled" speech, the Tenth Circuit said Friday, rejecting a conservative group's bid to block the law.

  • April 26, 2024

    Mich. Biz Groups Can't Block Corporate Transparency Act

    A Michigan federal judge denied a group of small businesses immediate relief from the reporting requirements of a federal anti-money laundering law but voiced concerns about the law's privacy implications in a Friday bench ruling. 

  • April 26, 2024

    Kan. Clarifies Tax Imposed On Pass-Through Entity Income

    Kansas will impose the state's top individual income tax rate on the owners of eligible pass-through entities that elect to be taxed at the entity level under clarifying legislation signed by the governor.

  • April 26, 2024

    Law360 Revenue Report Map Tracks Health Of State Coffers

    As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.

  • April 26, 2024

    Neb. To Charge Excise Tax On Electricity For EVs

    Nebraska will exempt electricity for vehicles from sales and use tax beginning in 2025 and will then impose an excise tax on the electricity beginning in 2028 under a law signed by the governor.

  • April 26, 2024

    Colo. House OKs Lower Age For Historic Structure Tax Credit

    Colorado would reduce the age requirement for the properties eligible for the state's historic structures tax credit, postpone its sunset and make other changes under legislation approved by the state House on Friday.

  • April 26, 2024

    Colo. House OKs Land Cleanup Tax Credit Extension

    Colorado would extend its income tax credit for certain environmental remediation of contaminated property for five years under legislation approved Friday by the House of Representatives.

  • April 26, 2024

    The Week In Trump: Tabloid Testimony, High Court Drama

    Donald Trump and his attorneys have been fighting high-stakes legal battles on several fronts as they grappled with a criminal hush money trial in Manhattan, argued at the U.S. Supreme Court for presidential immunity and tried to quash criminal election interference-related charges in Georgia.

Expert Analysis

  • 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.

  • What Came Of Texas Legislature's Long-Promised Tax Relief

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    Following promises of historic tax relief made possible by a record budget surplus, the Texas legislative session as a whole was one in which taxpayers that are large businesses could have done somewhat better, but the new legislation is clearly still a positive, say attorneys at Baker Botts.

  • Looking Behind The Curtain Of Residential Transition Loans

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    As residential transition loans and securitizations of such loans grow increasingly popular, real estate stakeholders should take care to understand both the unique features and potential challenges offered by this novel asset class, say attorneys at Mayer Brown.

  • Where Tax Policies Go Wrong: SALT In Review

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    RSM's David Brunori reviews the worst tax policies employed by state and local governments, then critiques recent tax developments in Oregon, New York and Boston.

  • Mallory Opinion Implicitly Overturned NC Sales Tax Ruling

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    The U.S. Supreme Court recently declined to review Quad Graphics v. North Carolina Department of Revenue, but importantly kicked the legs from under Quad's outcome a week later, stating in its Mallory decision that the high court has the prerogative to overrule its own decisions, says Richard Pomp at the University of Connecticut.

  • Delicious In Conn., Less Tasty In La.: SALT In Review

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    From Connecticut reducing its beer tax to Louisiana retaining its franchise tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Review Of Repatriation Tax Sets Justices On Slippery Slope

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    The U.S. Supreme Court’s recent decision to review the constitutionality of the repatriation tax in Moore v. U.S. has implications for many tax rules involving unrealized amounts and could leave the court on the brink of invalidating large swaths of the Internal Revenue Code, say attorneys at Eversheds Sutherland.

  • How To Avoid A Zombie Office Building Apocalypse

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    With national office vacancy rates approaching 20%, policymakers, investors and developers will need to come together in order to prevent this troubling trend from sucking the life out of business districts or contaminating the broader real estate market, say Ryan Sommers and Robyn Minter Smyers at Thompson Hine.

  • Ohio Tax Talk: Building On Federal Affordable Housing Credit

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    Ohio's soon-to-be-implemented low-income housing tax credit could significantly affect the state's affordable housing landscape and influence tax-credit deal financing for these projects, though Senate changes may have dampened the new credit's immense potential, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Holding These Truths Incontrovertible: SALT In Review

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    RSM's David Brunori offers his thoughts on noteworthy state and local tax news, beginning with "almost irrefutable" observations delivered at a recent tax seminar.

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