State & Local

  • April 04, 2024

    Massachusetts Revenues Through March Down $4M

    Massachusetts' total revenue collection from July through March came in nearly unchanged from the same period last fiscal year, declining by $4 million, according to a report by the state Department of Revenue.

  • April 04, 2024

    Arkansas Revenues Down From Previous Year

    Arkansas' general revenue from July through March came in 1.6% higher than projected, but down 5.6% from the same period last year, the Department of Finance and Administration announced.

  • April 04, 2024

    Iowa General Revenue Collection Through March Up $267M

    Iowa collected $267 million more in tax revenue from July through March than the same period last year, according to a monthly report by the state Department of Management.

  • April 04, 2024

    Md. House OKs Extending Tax Exemption For Aircraft Parts

    Maryland would extend a sales tax exemption for aircraft parts and equipment under a bill passed in the House of Delegates on Thursday.

  • April 04, 2024

    Fla. Revenue Collection Through Feb. $292M Above Estimate

    Florida collected $292 million more in net revenue from July through February than the amount the state had forecast, according to a monthly revenue report by the state's Office of Economic and Demographic Research.

  • April 04, 2024

    Mo. Senate Advances Referendum On Digital Products Tax

    Missouri voters would decide in November whether to allow the state to tax sales of subscriptions and licenses for digital products under a joint resolution approved Thursday by the state Senate.

  • April 04, 2024

    Va. Ups Income Tax Credits For Landlords In Housing Program

    Virginia doubled the maximum amount of income tax credits that may be issued to qualifying landlords who participate in a housing choice voucher program under a bill signed by Gov. Glenn Youngkin.

  • April 04, 2024

    Md. Lessee Owes Tax On Gov't Property, Appeals Court Says

    A lessee of government property in Maryland that was sublet to other users was correctly denied a partial property tax abatement, the state appeals court has said, even though some subtenants were government entities.

  • April 04, 2024

    Ala. Revenue Collection Through March Down $110M

    Alabama's revenue collection from October through March was $110 million lower than during the same period in the previous fiscal year, the state Department of Revenue reported.

  • April 04, 2024

    Texas General Revenue Through March Lower Than Last Year

    Texas' net revenue collection from September through March was lower compared with the same period in the last fiscal year, according to a report by the state comptroller's office.

  • April 04, 2024

    DC Mayor Pitches Sales Tax Hike, Combined Reporting

    The District of Columbia would boost its sales tax rate, require combined reporting for corporations and increase payments for its paid leave program under a budget proposal by Mayor Muriel Bowser aimed at eliminating the district's projected budget shortfall.

  • 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. 

Expert Analysis

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

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