State & Local

  • March 14, 2024

    Kansas Bill Would Alter Taxation Of Pass-Through Entities

    Kansas would alter the way it taxes pass-through entities, no longer taxing electing pass-through entities at the 5.7% rate under a bill introduced in the state House of Representatives. 

  • March 14, 2024

    Kansas House Bill Proposes Flat Income Tax

    Kansas would adopt a flat 5.6% income tax under a bill introduced in the state House of Representatives.

  • March 14, 2024

    RI Bill Seeks To End Exemption For Full-Rental Travel Lodging

    Rhode Island would eliminate a hotel tax exemption granted to rented residential dwellings as part of a bill introduced in the state House of Representatives.

  • March 14, 2024

    Okla. House OKs Flattening Income Tax, Then Phasing It Out

    Oklahoma would replace the state's six individual income tax brackets with a 4.75% flat tax and set a path toward phasing out the tax as part of a bill passed by the state House of Representatives.

  • March 14, 2024

    Trump's NY Trial May Be Delayed After Document Dump

    The Manhattan district attorney on Thursday proposed delaying former President Donald Trump's hush money trial by up to 30 days after federal prosecutors recently disclosed tens of thousands of pages of documents related to the past criminal case of a key witness, ex-Trump attorney Michael Cohen.

  • March 14, 2024

    IRS' Signals On Economic Substance Doctrine Draw Scrutiny

    The Internal Revenue Service's recent legal success asserting a doctrine to invalidate transactions in tax law enforcement matters may embolden the government to broaden that argument's reach, and lawyers are concerned it doesn't properly apply to transfer pricing matters.

  • March 14, 2024

    Ore. Skateboard Church Denied Tax Break Over Late Purchase

    A tax-exempt Oregon church serving Portland skateboarders is not entitled to a property tax exemption because it did not own its property before the statutory deadline for commencing its charitable activities, the Oregon Tax Court has decided.

  • March 14, 2024

    Calif. Bill Would Add Candy Tax To Sweeten Child Tax Credit

    California would impose a sales and use tax on candy and put the revenue in the general fund to offset the cost of raising the age of the child tax credit if a constitutional amendment was passed under a proposal introduced in the Assembly.

  • March 14, 2024

    Colo. Senate OKs Tax Credits For Gifts Through Intermediaries

    Colorado would allow tax credits for charitable contributions made through qualified intermediaries instead of directly to a recipient organization under legislation approved by the state Senate.

  • March 14, 2024

    Trump Hush Money 'Half Mary': Blame The Lawyers, Sort Of

    Donald Trump's informal advice-of-counsel defense in the criminal hush money case in New York is a potentially risky, long-shot attempt at "having it both ways" by blaming his lawyers without having to testify or divulge details of their relationship, experts say.

  • March 13, 2024

    Disney, IBM Seeking Tax Loophole, NY High Court Judge Says

    Disney and IBM's attempt to take New York tax deductions on royalties received from foreign affiliates is "the biggest loophole" that could be created under a former tax statute, a New York high court judge said Wednesday during oral arguments in disputes involving both companies.

  • March 13, 2024

    Mich. Justices Open To Counties' Foreclosure Liability Fears

    Two members of the Michigan Supreme Court seemed sympathetic to Michigan counties urging the court to limit their liability for holding onto surplus tax foreclosure proceeds, highlighting during oral arguments that counties were following state law in a practice that was later deemed unconstitutional.

  • March 13, 2024

    Colo. Fees Are Really Taxes, Conservative Group Tells Judge

    Colorado's upcoming fees on retail deliveries, short-term vehicle rentals and ride-hailing services violate the state Taxpayer's Bill of Rights and other provisions in state law, a conservative group has told a state judge in seeking a trial.

  • March 13, 2024

    Alaska Revenue Projections Up $58M For 2024

    The Alaska Department of Revenue announced Wednesday that it was increasing its unrestricted general fund revenue forecast for 2024 by $58 million, and its forecast for 2025 by $140 million.

  • March 13, 2024

    Wash. Assessor Was Wrong To Deny COVID Relief, Hotels Say

    A business group representing Washington hotels told a state court that a county assessor erred when he refused to lower the 2020 property assessments for hotels in the area due to financial losses stemming from the coronavirus pandemic.

  • March 13, 2024

    Longtime Stradley Ronon Tax Partner Joins Grant Thornton

    Following more than a quarter-century practicing law with Stradley Ronon Stevens & Young LLP, longtime tax attorney Chris Scarpa decided to change career paths, joining accounting firm Grant Thornton LLP.

  • March 13, 2024

    Wis. Lawmakers OK Tax Exemption For Metal Bullion

    Wisconsin would exempt coins, bars, rounds or sheets that contain a certain percentage of precious metals, such as gold or silver, from the state's sales tax as part of a bill passed by lawmakers that next goes to the state's governor.

  • March 13, 2024

    Ore. Tax Court Restores Property Value To Local Assessment

    Neither the owner of a residential riverfront property in Oregon nor a county assessor showed enough evidence to change the county's $72,000 valuation, the Oregon Tax Court has ruled, rejecting the higher value found by the court's magistrate division.

  • March 13, 2024

    San Francisco Voters Pass Residential Conversion Tax Break

    San Francisco voters have passed a ballot measure that will exempt up to 5 million square feet of residential conversions from real estate transfer taxes — a measure that Mayor London Breed predicted would spur housing production and reduce downtown office vacancy rates.

  • March 13, 2024

    Wis. Senate OKs Reining In Veto Power On Appropriation Bills

    Wisconsin would limit the governor's veto power on appropriation bills, preventing the use of a partial veto in a way that would increase taxes or fees, as part of a joint resolution passed by lawmakers.

  • March 12, 2024

    Trump Floats Quasi-Advice Of Counsel Defense For NY Trial

    Donald Trump's attorneys told a New York judge they will argue that he lacked intent to commit the felonies alleged in his hush money case because the former president knew he had attorneys involved in the payoffs to women during his 2016 election campaign, but that it's not quite an advice-of-counsel defense.

  • March 12, 2024

    Ohio Revenue Through Feb. Down $375M From Estimates

    Ohio's general revenue fund receipts from July through February were $375 million lower than budget forecasts, according to a monthly report by the state's Office of Budget and Management.

  • March 12, 2024

    NY Lawmakers Float Income Tax Increases On High Earners

    New York lawmakers proposed temporarily increasing income tax rates on individuals and corporations with more than $5 million of income in budget proposals the chambers released Tuesday, rebuking Gov. Kathy Hochul's pledge not to raise taxes that could drive high earners outside the state.

  • March 12, 2024

    Pike Test Could Solve Ill. Remote Seller Suit, Official Says

    A little-used constitutional test could solve the issue of whether Illinois' policy of requiring retailers to base their sourcing methods on whether they are in-state or remote is unconstitutional, a Multistate Tax Commission official said Tuesday.

  • March 12, 2024

    Fla. Revenue Collection $74M Above Estimates

    Florida's general revenue collection from July through January was $74 million higher than forecast, according to a monthly revenue report by the state's Office of Economic and Demographic Research.

Expert Analysis

  • Atty-Client Privilege Arguments Give Justices A Moving Target

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    Recent oral arguments before the U.S. Supreme Court in a case regarding the scope of the attorney-client privilege appeared to raise more questions about multipurpose counsel communications than they answered, as the parties presented shifting iterations of a predictable, easily applied test for evaluating the communications' purpose, say Trey Bourn and Thomas DiStanislao at Butler Snow.

  • States Must Align Distribution Age Rules With Secure 2.0

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    To prevent unintended escheatment of retirement benefits, states will need to undertake legislative efforts to amend unclaimed property standards that conflict with the Secure 2.0 Act's required minimum distribution age increases, says Michael Giovannini at Alston & Bird.

  • Va. Tax Nixed, NJ Shoplifter Targeted: SALT In Review

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    From a tax declared unconstitutional in Virginia to a New Jersey prosecutor's attempt to include sales tax in a shoplifting charge, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Midterm Cannabis Results Remind That Progress Is Not Linear

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    It may appear odd that the majority of state proposals for adult-use cannabis failed in November’s midterm elections when legalization is polling at an all-time high, but history moves in fits and starts, and there are clearly still some blind spots and hidden variables affecting voter perceptions, say Whitt Steineker and Mason Kruse at Bradley Arant.

  • Wash. B&O Tax Proposal Is A Step In The Right Direction

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    The Washington Tax Structure Work Group’s proposal to swap the state’s problematic business and occupation tax for a Texas-style margins tax is far from a perfect solution, but it has opened the door for a long-overdue conversation about B&O tax changes that would provide much-needed administrative relief, says Nikki Dobay at Greenberg Traurig.

  • This Year's Top 10 Developments In State And Local Tax

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    Attorneys at Grant Thornton rank the 10 biggest state and local tax issues of 2022, including the adoption of state pass-through entity taxes, Maryland's digital advertising tax and American Rescue Plan Act litigation.

  • What To Expect In 2023: SALT In Review

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    Starting with predictions for the coming year, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Texas Tax Talk: What To Know About The Prefiled Bills

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    Many of the Texas tax bills prefiled ahead of the state's January 2023 legislative session predictably reduce property tax, but it remains unclear how online sales tax sourcing will be addressed, and an expiring school district property tax incentive program will be reimplemented, say Matt Larsen and Alison Andrews at Baker Botts.

  • Tax Cuts In Both Dakotas: SALT In Review

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    From tax-cut proposals in the Dakotas to a New Mexico artist who tried to represent himself, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Where Art Thou Kentucky Amnesty?

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    Attorneys at Frost Brown unpack the reasons why Kentucky's tax amnesty program never got off the ground this year, why implementation in 2023 won't be impeded by similar hurdles and how administration of the program may affect other Department of Revenue services once it gets going.

  • 5 Proof Of Domicile Takeaways From Calif. Tax Appeals Ruling

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    The California Office of Tax Appeals' recent Beckwith decision, which boiled down to a dispute over when a taxpayer moved from Tennessee to California for income tax purposes, provides valuable lessons on the evidence needed to establish the ties and intent that underlie tax domicile and residence, says Eric Coffill at Eversheds Sutherland.

  • The Tax Comity Doctrine And Other Oddities: SALT In Review

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    From the little-known tax comity doctrine to governments' continuing pursuit of streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • State AGs Are Realizing Power Of False Claims Statutes

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    State attorneys general appear to be ramping up investigations, prosecutions and interventions using long-underappreciated state and municipal false claims statutes, and early indications signal an increasing focus on cybersecurity misrepresentations, private equity firms' misconduct and securities fraud, say attorneys at Troutman Pepper.

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