State & Local

  • March 22, 2024

    Colo. Mandates Multistate Online Insurance Tax Filing

    Insurance companies in Colorado will be required to pay certain taxes through multistate third-party web-based application under legislation that Democratic Gov. Jared Polis signed into law Friday.

  • March 22, 2024

    Ariz. Says Federal Tax On Rebates Contradicts IRS Guidance

    A decision by the Internal Revenue Service to impose federal income tax on rebates issued last year by Arizona violates the agency's own recent guidance, the state told a federal court, saying a preliminary injunction against the tax would not unduly burden the agency.

  • March 22, 2024

    Holland & Knight Hires Caplin & Drysdale Member In DC

    Holland & Knight LLP has boosted its Washington-based tax team, hiring a Caplin & Drysdale Chtd. member who first joined his former firm 25 years ago from the U.S. Department of the Treasury.

  • March 22, 2024

    Colo. Foreign Students Not Residents, Tax Dept. Says

    A foreign student, intern or trainee temporarily in Colorado would not be considered domiciled in Colorado under the state's six-month rule and would not need to pay the state's income tax, the state tax department said.

  • March 22, 2024

    NH Senate OKs Creating Formula For Property Tax Caps

    New Hampshire would establish a formula adjusting local property tax caps to take into consideration inflation and population growth as part of a bill passed by the state Senate.

  • March 22, 2024

    Wis. Exempts Bullion With Precious Metals From Sales Tax

    Wisconsin is creating a sales tax exemption for coins, bars and other items that contain a certain amount of precious metals as part of a bill signed by the governor.

  • March 21, 2024

    La. House Tax Writers Advance Cuts To Severance Tax Rates

    Louisiana would reduce its standard severance tax rate by 4 percentage points over eight years and cut its tax rate on inactive and orphan wells in half starting this year under two bills the state House of Representatives' tax-writing committee approved.

  • March 21, 2024

    Ohio Justices Urged To Reject Shoe Co.'s Tax Sourcing Claim

    The Ohio Supreme Court should reject an apparel company's claim for a refund of gross receipts tax on shoes sold to an in-state distribution center because it didn't provide evidence showing the goods were later delivered outside Ohio, the state tax agency argued.

  • March 21, 2024

    Power Co. Asks Texas Justices To Let It Fix Appraisal Error

    A Texas power company should be permitted to correct the value of its transmission lines listed on county appraisal rolls as the information provided to the appraiser wasn't accurate, the company's attorney told the state Supreme Court on Thursday.

  • March 21, 2024

    Trump's Mystery Docket: Inside NY's Secretive Filing System

    The first criminal indictment of a former American president may have arrived in 21st century New York, but it landed in a court system stuck in the past — where the official record is a disorganized and incomplete mass of paper with no accounting of what's inside.

  • March 21, 2024

    SC Revenue Dept. Says Digital Textbooks Tax-Exempt

    A company's sales of digital textbooks are exempt from sales and use tax because there is no distinction with the content of its physical textbooks, the South Carolina Department of Revenue said in a letter ruling.

  • March 21, 2024

    Tenn. Senate OKs $1.6B In Rebates In Corp. Tax Cut Plan

    Tennessee would return about $1.6 billion in past corporate franchise taxes and cut the tax going forward under legislation approved Thursday by the state Senate as Democrats expressed concern over the funding of the package.

  • March 21, 2024

    NY High Court Says Lease To For-Profit Co. Nixes Tax Break

    A nonprofit organization's property that is leased to a for-profit dialysis center isn't eligible for a property tax exemption, New York's highest court ruled Thursday, finding the center's medical services were too far removed from the nonprofit's mission of fundraising to support healthcare.

  • March 21, 2024

    Minn. Tax Info Bill Violates Privacy, Biz Groups Tell Sen. Panel

    Corporations doing business in Minnesota would be harmed by disclosure of state tax information under proposed legislation, business groups told a state Senate panel.

  • March 21, 2024

    DA Rips Trump For 'Wild' Accusations Over Late Documents

    The Manhattan district attorney is pushing back on claims of misconduct from former President Donald Trump's legal team as the two sides spar over the late production of thousands of pages of documents that have cast doubt on the timing of his hush-money trial.

  • March 21, 2024

    Kan. House Advances Republican Budget, Kills Amendment

    Kansas House Republicans advanced a bill that would enact a budget for 2025 but struck down a Democratic amendment that would have added Democratic Gov. Laura Kelly's proposed property tax relief.

  • March 21, 2024

    Quintairos Prieto Taps Atlanta Atty To Lead New Tax Group

    Quintairos Prieto Wood & Boyer PA said it had created a tax division that will be led by an Atlanta-based partner who has guided clients on civil and criminal tax law, reinforcing its national expertise in litigation, regulatory and corporate law matters.

  • March 21, 2024

    La. House OKs Sales Tax Exemption For Eye Medications

    Louisiana would expand a local sales tax exemption to include prescriptions used to treat eye-related conditions as part of a bill passed unanimously by the state House of Representatives.

  • March 20, 2024

    NY AG Scoffs At Trump's Claim Of 'Impossible' $465M Bond

    The New York Attorney General's office on Wednesday disputed Donald Trump's claim that posting bond while he appeals a $465 million civil fraud judgment is a "practical impossibility," arguing the former president and his business empire haven't exhausted all avenues.

  • March 20, 2024

    NY High Court Revives Suit Against NYC Property Taxes

    A lawsuit challenging the fairness of New York City's property tax system lives on, with New York's highest court finding a group's complaint sufficiently pleads causes of action against the city for violations of New York's Real Property Tax Law and the federal Fair Housing Act.

  • March 20, 2024

    How The Supreme Court Could Narrow Chevron

    After hours of oral argument in a closely watched administrative law case, it appeared that some U.S. Supreme Court justices could be open to limiting the opportunities for lower courts to defer to federal agencies' legal interpretations in disputes over rulemaking — and legal experts said there are a number of ways they could do it.

  • March 20, 2024

    IRS Withholding Docs On Partnership Audits, Baker Atty Says

    The Internal Revenue Service has not responded to a request for documents pertaining to the agency's scrutiny of large partnerships and should be forced to disclose them, an attorney with Baker McKenzie told a D.C. federal court.

  • March 20, 2024

    Breaking Down Each State's Climate Priority Policies

    Forty-five states have now completed climate action plans outlining how they'll advance federal climate goals through policy and programs in coming years, with most focusing at least in part on real estate development as a way to reduce emissions.

  • March 20, 2024

    Law360 Announces The Members Of Its 2024 Editorial Boards

    Law360 is pleased to announce the formation of its 2024 Editorial Advisory Boards.

  • March 20, 2024

    King & Spalding Adds Ex-PwC Tax Pro As Partner In NY

    An experienced tax attorney has joined King & Spalding LLP in New York after working at PricewaterhouseCoopers LLP for six years.

Expert Analysis

  • TCJA Workarounds And A Misstep In Va.: SALT In Review

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    From federal SALT deduction workarounds to Virginia's missed opportunity, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Taxpayers Can Prep As Justices Weigh Repatriation Tax

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    The U.S. Supreme Court might strike down the 2017 federal tax overhaul's corporate repatriation tax in Moore v. U.S., so taxpayers should file protective tax refund claims before the case is decided and repatriate previously taxed earnings that could become entangled in dubious potential Section 965 refunds, say Jenny Austin and Gary Wilcox at Mayer Brown.

  • Digital Services And Asphalt Production: SALT In Review

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    From Massachusetts' proposed gross receipts tax on digital providers to a dispute over equipment used to make asphalt in North Carolina, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What's Notable In Connecticut's New Cannabis Laws

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    The Connecticut Legislature recently passed four bills containing cannabis provisions — ranging from applicable tax credits to labor agreement requirements — that may prove to be a mixed bag for state operators, say Sarah Westby and Deanna McWeeney at Shipman & Goodwin.

  • NJ Justices Clarify Bribery Law Scope, But Questions Remain

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    The New Jersey Supreme Court’s recent State v. O'Donnell decision clarified that the state’s bribery law unambiguously applies to candidates for public office, but there are still unresolved questions about how the ruling may affect lobbyists, undeclared candidates and political speech, says Scott Coffina at Pietragallo Gordon.

  • Parsing Tax Implications Of NYC Office Leasing Transactions

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    Though New York City's tax laws generally do not require negotiated contractual risk allocation in the case of sublease and early lease termination transactions, it is still helpful for counsel to both landlords and tenants to understand the laws' nuances, say attorneys at Lowenstein Sandler.

  • Digital Biz Purchases And Tax Cuts In Texas: SALT In Review

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    From the taxing of digital business purchases to proposed tax cuts in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Principles Should Guide MTC's Digital Products Tax Work

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    As the Multistate Tax Commission's project to harmonize sales tax on digital products moves forward, three key principles will help the commission's work group arrive at unambiguous definitions and help states avoid unintended costs, say Charles Kearns and Jeffrey Friedman at Eversheds Sutherland.

  • 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.

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