State & Local

  • March 18, 2024

    Ariz. Rebates Trigger Federal Tax, IRS Tells Court

    Arizona's one-time 2023 payments to taxpayers are subject to federal taxation because they do not qualify for exclusions for general welfare or disaster relief payments, the Internal Revenue Service told a federal court.

  • March 18, 2024

    DirecTV Freed From Local Louisiana Tax On Video Sales

    Louisiana state law bars a host of local governments from assessing sales taxes on DirecTV's sales of video-on-demand and pay-per-view content to subscribers, the state Board of Tax Appeals ruled, saying the transactions qualified as tax-exempt services.

  • March 18, 2024

    La. Board Says T-Mobile Unit Can Seek Refund For Affiliate

    A T-Mobile entity can pursue a $2.1 million sales tax refund claim in Louisiana on behalf of an affiliate because an agency relationship exists between the two, the state Board of Tax Appeals ruled.

  • March 18, 2024

    NJ Tax Collection Through Feb. Down $396M From Last Year

    New Jersey's revenue collections from July through February declined by $396 million, or 1.5%, from the same period in the last fiscal year, the state Department of the Treasury said Monday in a monthly report.

  • March 18, 2024

    Ore. Tax Court Rejects Valuation Corrections By County

    The Oregon Tax Court agreed with a residential property owner that a county assessor's corrections of a valuation due to errors were not valid, restoring the valuation to the property's real market value before the corrections.

  • 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.

Expert Analysis

  • Could The Supreme Court Legalize Marijuana Federally?

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    Amid slow legislative and executive movement on cannabis reform, it’s worth examining whether the U.S. Supreme Court could provide a pathway to federal cannabis legalization — a decision that would surely require strange bedfellows given the court’s current ideological makeup, say Whitt Steineker and Mason Kruse at Bradley Arant.

  • Pennsylvania Is Gathering Momentum On Adult-Use Cannabis

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    Though Pennsylvania has been relatively slow-moving on cannabis reform, recent support from state leaders and pressure from neighboring states signal that legalization efforts are picking up steam, and could lead to the enactment of adult-use legislation soon, says Devin Malone at Clark Hill.

  • Drinking And Driving: SALT In Review

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    From several proposed tax breaks related to vehicular considerations to one that would aid bourbon distillers in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Trouble With The Incentive Oversight Bill

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    The potential retroactivity of a bill to increase the transparency and General Assembly oversight of Kentucky’s tax incentive programs would be problematic for businesses that received awards in recent years, despite the legislation being aimed toward future development, say attorneys at Frost Brown.

  • Justices' MoneyGram Opinion Could Spur State Legislation

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    The U.S. Supreme Court’s recent decision that federal law governs the escheatment of over $250 million in unclaimed MoneyGram checks provides clarity for some issuers, but aspects of related common law remain uncertain and states may take the opportunity to pass multistate escheatment legislation, say attorneys at Alston & Bird.

  • Justices Leave Questions Open On Dual-Purpose Atty Advice

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    The U.S. Supreme Court's recent dismissal of In re: Grand Jury on grounds that certiorari was improvidently granted leaves unresolved a circuit split over the proper test for deciding when attorney-client privilege protects a lawyer's advice that has multiple purposes, say Susan Combs and Richard Kiely at Holland & Hart.

  • Biz Purchases In Nebraska, Lobsters In Maine: SALT In Review

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    From a proposed tax exemption on business purchases in Nebraska to an attempt to punish lobster boycotts in Maine, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • High Court Ax Of Atty-Client Privilege Case Deepens Split

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    The U.S. Supreme Court's recent dismissal of In re: Grand Jury as improvidently granted maintains a three-way circuit split on the application of attorney-client privilege to multipurpose communications, although the justices have at least shown a desire to address it, say Trey Bourn and Thomas DiStanislao at Butler Snow.

  • Comparing NY And NJ Reverse False Claims Statutes

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    Michael Horn and Lilli Wofsy at Archer & Greiner examine the New York and New Jersey False Claims Acts that give private parties a right to file suits alleging failure to pay the government money, and important distinctions between these state statutes and the federal law that could protect companies facing lawsuits amid substantial incentives for private litigants.

  • Ohio Tax Talk: Amnesty Or Voluntary Disclosure?

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    Ohio's governor recently signed legislation to allow a two-month tax amnesty if the revenue is needed, but considering Ohio's current tax surplus and the fact that many taxpayers would be precluded, those owing back taxes should consider whether voluntary disclosure remains a better option, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Property In Pa. And Corporate Income In Mo.: SALT In Review

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    From the latest attempt to do away with Pennsylvania's property tax to an assault on Missouri's corporate income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • The Forces Defining Sales Tax Policy And Compliance In 2023

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    In the coming year, expect to see tax policymakers grapple with the complexity of state and local tax compliance, cryptocurrency, metaverse transactions, and more, says Scott Peterson at Avalara.

  • Start The Revolution Without Me: SALT In Review

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    From a sweeping push toward taxing the rich to a proposed tax review board in Indiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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