State & Local

  • March 19, 2024

    10th Circ. Told Colo. Tax Ballot Title Law Flouts Constitution

    A Colorado law requiring that financial impacts be included in the titles of some tax-related ballot initiatives is unconstitutional and should be overturned, a conservative group told the Tenth Circuit on Tuesday.

  • March 19, 2024

    NC Panel Rules Nonprofit Not Entitled To Tax Exemption

    A North Carolina manufactured home community doesn't qualify for a charitable tax exemption because providing land for housing units isn't considered equivalent to providing affordable housing for low-income individuals, the state appeals court ruled Tuesday.

  • March 19, 2024

    AT&T Entity Challenges $78.5M R&D Tax Credit Denial In NJ

    New Jersey's tax agency improperly denied an AT&T entity's attempt to carry forward nearly $78.5 million in research and development tax credits from closed tax years to an open tax year, the company argued in the state Tax Court.

  • March 19, 2024

    Ind. Board Finds Hobby Lobby Church Property Tax-Exempt

    An Indiana church property that is owned by retailer Hobby Lobby and leased to a religious organization should be granted a property tax exemption, the state Board of Tax Review determined.

  • March 19, 2024

    Md. House OKs Special Tax Rates For Vacant Property

    Maryland would let the Baltimore city council and county governments in the state impose special tax rates on vacant or abandoned property under a bill passed by the House of Delegates.

  • March 19, 2024

    Tenn. Committee OKs Franchise Tax Overhaul, $1.6B Rebate

    Tennessee would revise its franchise tax and rebate about $1.6 billion in past payments under legislation approved Tuesday by a Senate committee over objections from the lone opponent on the panel that its funding mechanism was not clear.

  • March 19, 2024

    Ind. Tax Board Upholds Hotel's Valuation For Pandemic Years

    A Holiday Inn-branded hotel was correctly valued by a local assessor, the Indiana Board of Tax Review determined after agreeing that the assessor's valuation better reflected the market conditions of the area during the COVID-19 pandemic.

  • March 19, 2024

    Colo. Panel OKs Expanding Historic Structure Tax Credit

    Colorado would expand its tax credit for preservation of historic structures, reducing the age requirement for the properties, postponing the sunset of the credit and making other changes under legislation passed by the state House panel.

  • March 19, 2024

    Md. House OKs Property Tax Credits For Residential Projects

    Local governments in Maryland would be authorized to grant property tax credits for certain hotel and residential developments that include affordable housing under legislation approved by the state House of Delegates.

  • March 19, 2024

    Utah Approves Income Tax Rate Cut

    Utah's flat income tax rate will drop from 4.65% to 4.55% under a bill signed into law.

  • March 19, 2024

    Minn. House OKs Retroactive NOL Deduction Fix

    Minnesota would retroactively delay the effective date of a cut to its allowable income tax deduction for net operating losses under legislation passed by the state House of Representative to correct an error in previous legislation.

  • March 19, 2024

    Md. House OKs Replacing EV Tax Credit With Rebate

    The Maryland House of Delegates passed a bill that would repeal the state's electric vehicle excise tax credit and replace it with a rebate.

  • March 18, 2024

    Trump Can't Use Quasi-Advice Of Counsel Defense In NY Trial

    Donald Trump cannot use an informal "presence of counsel" defense in the Manhattan district attorney's hush money case against him, a New York judge ruled Monday, rejecting a strategy that would have allowed the former president to blame his ex-attorneys without having to divulge details about the purported legal advice.

  • March 18, 2024

    Amazon Loses Rehearing Bid In $12.5M SC Sales Tax Dispute

    Amazon does not merit a rehearing of a South Carolina appeals court panel ruling that the online retail giant owes the state $12.5 million in sales tax for marketplace sales made before the landmark Wayfair decision, the panel said Monday.

  • March 18, 2024

    NY Gov. Audits Pot Regulator After Troubled Rollout

    New York Gov. Kathy Hochul on Monday announced an audit of the Empire State's embattled cannabis regulator to address the rocky implementation of the adult-use marijuana market, which has been plagued by delays, litigation and an explosion of unlicensed sellers.

  • March 18, 2024

    NJ Assembly OKs Easing Biz Tax Credit Rules

    New Jersey would permanently relax the on-site employee location requirements for businesses claiming certain tax credits or grants as part of a bill passed Monday by the state Assembly.

  • March 18, 2024

    La. Tax Board Says Grainger Must Give Info On Other Protests

    Industrial manufacturing and services company W.W. Grainger must provide documents relating to administrative protests in other states as it disputes its Louisiana corporate tax liability, the state Board of Tax Appeals ruled.

  • 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.

Expert Analysis

  • Connecticut Tax Cuts And Missouri Movies: SALT In Review

    Author Photo

    From income tax cuts in Connecticut to film tax credits in Missouri, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What To Make Of IRS' New Advance Pricing Guidance

    Author Photo

    Recent guidance on the IRS' goals for its advance pricing agreement system provides helpful insight into review and decision-making procedures for advance pricing agreement requests, but it also raises questions about the IRS' objectives, say Richard Slowinski and Stefanie Kavanagh at Alston & Bird.

  • For NY Wind And Solar Projects, Some Tax Assessment Clarity

    Author Photo

    Recent legislation, which moots a challenge to New York’s discounted cash flow method for assessing solar and wind project real property taxes, lifts a cloud of uncertainty and brings new considerations for developers, investors and lenders, say attorneys at Hodgson Russ.

  • The Reciprocal Tax Bill Is A Warning Shot At Pillar 2

    Author Photo

    A bill recently introduced in the House of Representatives to reciprocally tax countries deemed to have imposed discriminatory taxes on U.S. citizens and businesses takes aim at countries implementing the global minimum tax treaty known as Pillar Two, with which the U.S. has not complied, says Alan Cole at the Tax Foundation.

  • Cost To Gov't Means Justices Must Review NC Sales Tax Case

    Author Photo

    The U.S. Supreme Court should review and overrule the North Carolina high court’s decision in Quad Graphics v. North Carolina Department of Revenue — an anticipatory overruling of precedent that expands the state sales tax base and imposes a stealth tax on the federal government, says Richard Pomp at the University of Connecticut Law School.

  • Potential Risks And Benefits Of NY Cannabis Crop Rescue Act

    Author Photo

    Though proposed legislation in New York would help struggling cannabis farmers by allowing them to sell their crops directly to consumers, it poses numerous challenges for retailers and the state’s regulatory framework — and striking the right balance here will be crucial to shaping a sustainable, equitable industry, say Meaghan Feenan and William Wolfe at Harris Beach.

  • La. Franchise Tax, Minn. Home Seizure: SALT In Review

    Author Photo

    From a proposal to phase out Louisiana's corporate franchise tax to the U.S. Supreme Court's ruling that a Minnesota county had no right to sell a woman's home for more than she owed, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How New York State Budget Will Affect Business Taxpayers

    Author Photo

    The comprehensive state budget legislation recently finalized by New York Gov. Kathy Hochul and the state Legislature did not include some especially concerning tax proposals, but it will subject some state taxpayers to increased tax liability and lengthier appeals, say attorneys at McDermott.

  • Taxing The Internet And Remote Workers: SALT In Review

    Author Photo

    From a New York ruling against the taxing of internet services to an attack on Philadelphia's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Cities Can Tackle Post-Pandemic Budgeting Dilemmas

    Author Photo

    Due to increasing office vacancies around the country, cities may consider politically unpopular actions to avoid bankruptcy, but they could also look to the capital markets to ride out the current real estate crisis and achieve debt service savings to help balance their budgets, say attorneys at Cadwalader.

  • State Payroll Taxes Need Remote Work Reforms

    Author Photo

    To alleviate employer confusion around remote employee payroll tax, lower enforcement costs and better compete for top talent, states should allow a specific number of remote work days without withholding, simplify their administrative requirements and coordinate their tax policy reforms, say attorneys at Miller Canfield.

  • Cannabis Supercenters: Key Benefits And Legal Issues

    Author Photo

    Barstow, California’s novel plan to convert an abandoned mall into a cannabis supercenter could offer a potential blueprint for cannabis companies to thrive in a saturated market and for communities to repurpose underutilized retail spaces — but certain financing, zoning and leasing issues will need to be assessed, says Christopher Gordon at Fox Rothschild.

  • Taxing The Digital Economy: The Good, The Bad And The Ugly

    Author Photo

    U.S. tech companies should watch for important developments in international taxation, including the resolution of Apple's decade-old state aid case, growing frustration with the Organization for Economic Cooperation and Development's global tax plan and adoption of the digital services tax instead, says Joyce Beebe at Rice University's Baker Institute for Public Policy.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.