State & Local

  • May 23, 2024

    Idaho Revenue Through April Up $89M Over Forecasts

    Idaho general revenue collection from July through April was up $89 million over budget forecasts, the state Division of Financial Management reported.

  • May 23, 2024

    Akerman Brings On Kilpatrick Tax Ace In LA

    Akerman LLP is boosting its tax team, bringing in a Kilpatrick Townsend & Stockton LLP corporate tax and energy tax credit expert as a partner in its Los Angeles office.

  • May 22, 2024

    Justices' CFPB Alliance May Save SEC Courts, Not Chevron

    A four-justice concurrence to the U.S. Supreme Court's decision upholding the Consumer Financial Protection Bureau's unique funding scheme last week carries implications for other cases pending before the court that challenge the so-called administrative state, or the permanent cadre of regulatory agencies and career government enforcers who hold sway over vast swaths of American economic life.

  • May 22, 2024

    Tenn. To Align With Tax Pact For Sales And Use Tax Sourcing

    Tennessee will implement several state sales and use tax changes starting July 1, including adopting sourcing provisions in line with the Streamlined Sales and Use Tax Agreement, as part of legislation enacted last year, the state Department of Revenue said in a notice published Wednesday.

  • May 22, 2024

    SC Increases, Expands Tax Credit For Employing Apprentices

    South Carolina increased an individual and corporate income tax credit available to taxpayers that employ apprentices and expanded when credits may be claimed, under legislation signed by the governor.

  • May 22, 2024

    Colo. Gambling Tax Refund Question Heading To Ballot

    Colorado will allow voters to decide if the state should keep and spend sports betting tax revenue or refund it back to casinos as part of a bill signed into law by Democratic Gov. Jared Polis.

  • May 22, 2024

    DC Empty Building Not Eligible For Tax Exemption, Court Says

    The owner of a vacant building in Washington, D.C., can't claim an exemption from the district's vacant building property tax rate because the owner claimed the exemption outside the allowed two-year period, the district's highest court ruled.

  • May 22, 2024

    Fla. Dept. Owes Biz $1.2M In Interest, Fuel Supplier Tells Court

    The Florida Department of Revenue owes a 7-Eleven fuel supplier $1.2 million in interest on a refund of a duplicate tax assessment the department was ordered to pay, the supplier told a state court.

  • May 22, 2024

    Minn. Lawmakers OK Family Leave Payroll Tax Boost

    Minnesota would raise the payroll premium for its yet-to-begin paid family and medical leave program under a bill passed by state lawmakers in the final hours of their session.

  • May 22, 2024

    SC Expands Abandoned Building Credit, Adds Railroad Credit

    South Carolina expanded its tax credit for the revitalization of abandoned buildings and provided an income tax credit for railroad reconstruction under a bill signed by the governor.

  • May 22, 2024

    SC General Revenue Through April Up $333M From Last Year

    South Carolina's general revenue collection from July through April was up $333 million from last year, the state Board of Economic Advisors reported.

  • May 22, 2024

    ND General Fund Revenue Up $264M From Forecast

    North Dakota general revenue collection from July through April was up $264 million from budget estimates, the state's Legislative Council reported.

  • May 22, 2024

    NYC's Proposed Split From State Tax Regs Sparks Pushback

    New York City's plan to have its coming corporate tax overhaul regulations diverge from certain areas in the state's rules has drawn criticism from practitioners who say the proposals could increase compliance burdens and cut against the underlying law's intent to apply market-based sourcing.

  • May 22, 2024

    Ariz. General Revenues Through April Top Forecast By $120M

    Arizona general revenue fund from July through April was $120 million higher than forecasts, the state Joint Legislative Budget Committee reported.

  • May 22, 2024

    Colo. Extends And Ups Conservation Easement Tax Credit

    Colorado will extend and increase the amount available for its conservation easement tax credit under legislation signed by the governor.

  • May 21, 2024

    SC Justices Urged To Review $12.5M Amazon Tax Dispute

    South Carolina's highest court should review an appeals court's opinion that Amazon was required to collect and remit sales tax on products sold on its marketplace in 2016 and owes the state $12.5 million in tax, according to amicus briefs Law360 obtained Tuesday.

  • May 21, 2024

    Wash. Justices Seem Split On Funds Getting Biz Tax Breaks

    The Washington Supreme Court appeared divided on Tuesday over whether precedent means a group of funds are eligible for a business tax deduction on investment income, with one justice suggesting a previous ruling did not mesh with state tax law.

  • May 21, 2024

    Nixing Green Energy Tax Perks Would Be Tough For Trump

    Former President Donald Trump has vowed to scrap Democrats' signature 2022 climate law should he get reelected in November, but following through on that campaign promise could prove difficult amid bipartisan support for many of the law's clean energy tax incentives and a potentially divided Congress.

  • May 21, 2024

    Nev. Commission Floats Regs To Implement Tax On Cannabis

    Nevada would establish requirements for implementing the state's excise tax on cannabis that would apply to products obtained or bought by a "cannabis consumption lounge" and would clarify tax reporting rules for retail sales of cannabis under regulations proposed by the state Tax Commission.

  • May 21, 2024

    CohnReznick Adds PwC Partner To International Tax Practice

    CohnReznick has a new principal in its international tax practice who previously served as a partner at PwC, the firm announced.

  • May 21, 2024

    22 States Tell 11th Circ. Corp. Transparency Act Goes Too Far

    The federal Corporate Transparency Act unconstitutionally displaces state authority and its enforcement would economically harm states and their residents, attorneys general from 22 states told the Eleventh Circuit, urging it to uphold a ruling that struck down the law.

  • May 21, 2024

    South Carolina Conforms To Federal Tax Code Through 2023

    South Carolina will conform the state's tax laws to reflect changes made to the Internal Revenue Code through the end of last year as part of a bill signed by the governor.

  • May 21, 2024

    NM Dept. Proposes Tax Change For Short-Term Rentals

    New Mexico would clarify that businesses engaged in leasing short-term rentals are subject to gross receipts tax under a proposed rule published Tuesday by the state's revenue department.

  • May 21, 2024

    Ohio Tax Break Doesn't Apply To Farm's Vehicle, Board Says

    An Ohio farming business cannot claim a sales tax exemption on its purchase of a Mercedes-Benz vehicle because the vehicle was not primarily used for farming activity, that state Board of Tax Appeals ruled Tuesday.

  • May 21, 2024

    Ind. Tax Court Says New Home Owner Entitled To Tax Refund

    An Indiana company is entitled to a property tax refund for overpayments it made after acquiring a home in a foreclosure sale, but not for the taxes paid by another lender on behalf of the former owner, the state tax court ruled.

Expert Analysis

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

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