State & Local

  • April 03, 2024

    Ariz. Appeals Court Says Online Auto Parts Dealer Has Nexus

    An online auto parts dealer had enough physical presence in Arizona to create a nexus for the purposes of the state's transaction privilege tax, a state appeals court said, reversing the state tax court's decision.

  • April 03, 2024

    Maine Nuclear Waste Sites Not Eligible For Tax Exemption

    Maine won't allow facilities that store spent nuclear fuel to qualify as air pollution control facilities for property tax exemption purposes under clarifying legislation signed by the governor.

  • April 03, 2024

    Calif. Store's CEO Liable For Unpaid Sales Tax, Agency Says

    A California store's chief executive officer and manager is liable for the store's unpaid sales tax liability because he was the point person for sales and use tax matters, the state Office of Tax Appeals ruled. 

  • April 03, 2024

    Calif. OTA Nixes Lakers Owner's Property Loss Claim

    Los Angeles Lakers owner Jeanie Buss isn't eligible for a tax refund on the sale of her beachfront property because it was not a business transaction that resulted in a loss that could be carried back, the state Office of Tax Appeals ruled. 

  • April 02, 2024

    Trump Wants New Bite At Recusal Over Judge's Daughter

    Donald Trump is again seeking the recusal of the judge overseeing his Manhattan criminal case, saying the judge's daughter and her political consulting firm stand to financially benefit from the case, while prosecutors argued Trump's "daisy chain of innuendos" isn't evidence that the judge, or his daughter, will gain anything.

  • April 02, 2024

    Hunter Biden Can't Toss 'Vindictive' Criminal Tax Charges

    Hunter Biden lost his bid to end his criminal tax case over claims his prosecution is vindictive and politically motivated, among other arguments, after a California federal judge ruled Monday that Biden "filed his motion without any evidence" and merely "cites portions of various internet news sources, social media posts and legal blogs."

  • April 02, 2024

    Challenges To IRS' Regs On SALT Cap Workarounds Tossed

    The Internal Revenue Service and the U.S. Treasury Department won't face challenges from three states and a village in New York to final regulations barring workarounds to the cap on state and local tax deductions due to a New York federal judge's decision.

  • April 02, 2024

    Tenn. House Panel Advances $800M In Corp. Tax Rebates

    Tennessee would revise its corporate franchise tax and issue rebates of about $800 million for past payments under legislation approved Tuesday by a state House committee, setting the plan up for a vote in the full House.

  • April 02, 2024

    No Agent Tax Break For Aramark, Ohio Tells State Justices

    Ohio's tax appeals board correctly found that Aramark does not qualify for an agency exclusion for reimbursements it received from clients on purchases made on their behalf, Ohio's tax agency told the state Supreme Court on Tuesday.

  • April 02, 2024

    Boston Bomber Case Offers Clues For Trump Jury Selection

    A recent ruling that may undo the Boston Marathon bomber's death sentence holds lessons for Donald Trump's upcoming trials, where attorneys will need to make prospective jurors comfortable enough to admit bias before they're picked — and potentially avoid years of appellate fights.

  • April 02, 2024

    Ariz. Senate OKs 3rd-Party Sourcing Certification Plan

    The Arizona Department of Revenue would create a certification process for third-party providers of sourcing services to taxpayers that sell tangible personal property in the state under a bill passed in the Senate.

  • April 02, 2024

    Pa. Revenue In March Tops Estimate

    Pennsylvania's collected revenue in March was 4.8% higher than previously estimated, the state Department of Revenue said.

  • April 01, 2024

    Trump's Gag Order Expands Over 'Attacks' On Judge's Family

    Donald Trump has a constitutional right to respond to alleged political attacks, but he does not have a right to attack family members of the state judge overseeing his criminal case in New York, the judge ruled late Monday, expanding the former president's gag order in his hush money case.

  • April 01, 2024

    Combined Reporting Could Fight Tax Avoidance, Group Says

    States lose at least $10 billion annually as multinational corporations shift profits to low-tax jurisdictions, according to a report by the Center on Budget and Policy Priorities, but enacting worldwide combined reporting could help remedy the problem.

  • April 01, 2024

    Chamber Says Md. Digital Ad Tax Rule Violates Free Speech

    Maryland's law against passing through its digital advertising tax to consumers is an unconstitutional restriction on free speech, business groups told a federal court, responding to its order for briefs on the meaning of the provision.

  • April 01, 2024

    Berkshire Unit Merits Neb. Deduction, State Justices Told

    Nebraska's deduction for certain dividends should apply to income repatriated under the 2017 federal tax overhaul, an attorney for a Berkshire Hathaway entity told the state Supreme Court on Monday.

  • April 01, 2024

    Fla. High Court Says Voters Will Choose Whether To Legalize Pot

    Florida voters will have the opportunity to legalize recreational marijuana at the ballot box this November, after the state Supreme Court on Monday rejected a challenge brought by the state's attorney general and ruled that the proposal didn't violate a state rule restricting ballot measures to only one subject.

  • April 01, 2024

    Kan. March Revenue Slightly Above Monthly Projection

    Kansas' tax collections for March were $7 million above the monthly estimate, Democratic Gov. Laura Kelly's office announced Monday. 

  • April 01, 2024

    BakerHostetler Adds Partner To Tax Practice Group

    BakerHostetler's Washington office has added a partner from Morris Manning and Martin LLP to join its tax practice group, Baker said in a statement Monday.

  • April 01, 2024

    Baker Donelson Adds EY Tax Pro To Houston Office

    A former EY senior manager has joined Baker Donelson Bearman Caldwell & Berkowitz PC's tax group in Houston as counsel, the firm announced.

  • April 01, 2024

    Vt. Senate Passes Tax On Netflix, Apple TV, Other Streamers

    Vermont would assess a tax on Netflix, Apple TV and other streaming services based on their gross revenues from video streaming services in the state as part of a bill passed by the state Senate.

  • April 01, 2024

    W.Va.'s Revenue $95M Above Estimate For March

    West Virginia's general revenue collection for March came in $94.8 million above the state's estimate, the governor's office said Monday. 

  • April 01, 2024

    Arizona Limits Multiple Local Sales Tax Audits

    Arizona will allow the state's Department of Revenue to deny a local jurisdiction's request to audit a company's transaction privilege tax liability if it is operating in more than one jurisdiction, under a law signed by Democratic Gov. Katie Hobbs.

  • April 01, 2024

    Ore. Tax Court Upholds Nursing Home's $10.6M Valuation

    The owner of an Oregon nursing home did not present enough evidence to change the $10.6 million valuation found by a local assessor, the state tax court said.

  • March 29, 2024

    Manhattan DA Says Trump Violated Hush Money Gag Order

    Donald Trump may have already violated a New York state judge's gag order in the former president's hush money case by impugning the judge's daughter on social media, Manhattan prosecutors said, while Trump's attorneys say prosecutors are trying to improperly expand the order.

Expert Analysis

  • A Bold Idea And A Striking Disregard: SALT In Review

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    From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Traps To Avoid When Selling CRE In Las Vegas Area

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    When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.

  • How Clients May Use AI To Monitor Attorneys

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    Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.

  • The Pop Culture Docket: Judge D'Emic On Moby Grape

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    The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.

  • Breaking Down High Court's New Code Of Conduct

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    The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.

  • Legal Profession Gender Parity Requires Equal Parental Leave

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    To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.

  • 'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor

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    Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.

  • An Unsound Silence: SALT In Review

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    From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Year-End Look At Florida's Capital Investment Tax Credit

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    Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.

  • Understanding Discovery Obligations In Era Of Generative AI

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    Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.

  • The Case For Post-Bar Clerk Training Programs At Law Firms

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    In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.

  • Ohio Voters Legalize Cannabis — What Comes Next?

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    This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.

  • Bezos On The Move: SALT In Review

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    From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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