State & Local

  • 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.

  • March 18, 2024

    Md. Senate OKs Letting Only Owners Appeal Tax Values

    Maryland would allow property tax assessment appeals only by the owners of the properties in question under emergency retroactive legislation approved by the state Senate.

  • March 18, 2024

    NYC Corporate Tax Nexus Threshold Rises Due To Inflation

    New York City's corporate tax nexus threshold increased to $1.128 million as of Jan. 1, 2024, due to a formula in the law that adjusts it for inflation, according to the city's Department of Finance.

  • March 18, 2024

    Mass. Condo Owners Didn't Prove Property Was Overvalued

    Two Massachusetts property owners failed to prove their condominium was overvalued in the 2022 tax year because they didn't account for differences in the comparable properties they offered, the state tax board said in a decision released Monday.

  • March 18, 2024

    La. Revenue Chief Seeks To Help Guide Tax Policy Changes

    Louisiana's new revenue secretary, Richard Nelson, aims to play an integral role in legislative debates over how to overhaul the state's complex tax structure. He spoke to Law360 about his plans for reshaping the tax code while making the state Department of Revenue's operations more efficient.

  • March 15, 2024

    Colo. Judge Iffy On State's Logic For Netflix Sales Tax

    A Colorado state judge Friday seemed skeptical of the state's arguments for why a Netflix subscription should be subject to sales tax, commenting that she has no illusions of owning "Bridgerton" when streaming the show online.

  • March 15, 2024

    Neb. Justices Find Co. Officer On Hook For Unpaid Use Tax

    The president of a now-defunct company is liable to pay an additional use tax assessment because he was responsible for the business' financial management, the Nebraska Supreme Court ruled Friday.

  • March 15, 2024

    Colo. OKs Local-Option Property Tax Credits

    Local governments in Colorado will be authorized to grant property tax incentives to encourage improvement in areas of local concern under legislation signed into law Friday by Democratic Gov. Jared Polis.

  • March 15, 2024

    Mich. Bills Would Exempt Catering For Nonprofit Fundraisers

    Michigan would exempt catered fundraiser meals for nonprofits from state sales and use tax under bills introduced in the state House of Representatives.

Expert Analysis

  • Kentucky Tax Talk: Pros, Cons Of The SALT Cap Workaround

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    Recent legislation that allows pass-through entities to be taxed at the entity level — Kentucky’s response to the federal cap on state and local tax deductions — could result in significant savings for taxpayers, but whether it applies to sole proprietorships and other aspects of the law are unclear, say attorneys at Frost Brown.

  • Big Tax Changes For Multinational Cos. In Budget Proposal

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    The Biden administration’s fiscal year 2024 budget proposes changes that would materially alter decades-old Internal Revenue Code provisions, requiring a shift in multinational corporations' tax planning strategies comparable to that required after enactment of the Tax Cuts and Jobs Act, say Xenia Garofalo and Kyle Colonna at Eversheds Sutherland.

  • Home Seized, Tax Paid, Government Enriched: SALT In Review

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    From a Minnesota county's profit on a home seizure to a California proposal to raise corporate income taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Mich. Statute Of Limitations Cases Carry Nationwide Impacts

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    The outcomes of Dine Brands v. Eubanks and Walt Disney v. Eubanks, currently working their way through the Michigan courts, are likely to affect how statutes of limitations in unclaimed property audits are calculated nationwide as well as within the state, given the widespread adoption of similar model provisions by many other states, say attorneys at McDermott.

  • Wash. Fallout And New York Pets: SALT In Review

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    From the early fallout of Washington state's capital gains ruling to a proposed tax credit for adopting pets in New York, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inside Calif.'s New Unclaimed Property Compliance Program

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    As California gears up to launch its voluntary compliance program for taxpayers with unreported property owed to the state, eligible holders should be aware of kinks that may initially arise and of potential audit risks, say attorneys at Alston & Bird.

  • Missouri's Big Idea And NY's Online Thought: SALT In Review

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    From a Missouri bill that could eventually end the state's corporate income tax to a proposed tax on online deliveries in New York City, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 9th Circ. Ruling Legitimizes Classwide Injury In Predominance

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    The Ninth Circuit's recent ruling that vacated class certification in Van v. LLR makes clear that the question of injury is highly relevant to the predominance analysis, and underscores the importance of making a persuasive argument that injury is individualized within the class, say attorneys at Skadden.

  • Ohio Tax Talk: Tax Amendments In Operating Budget Proposal

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    Starting in 2023, the Ohio House of Representatives' budget bill would amend sales and use, income, and commercial activity tax provisions, so individuals and businesses must monitor its progression, considering the revisions could carry consequences or liability for taxpayers, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • A Tale Of 2 State Tax Sourcing Decisions: The Pa. Court's Path

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    The Pennsylvania Supreme Court’s recent decision in Synthes v. Commonwealth appropriately effectuated the Legislature's intent that ambiguous provisions in Section 17 of the Uniform Division of Income for Tax Purposes Act be construed to reflect the marketplace for the taxpayer's services, says Bruce Fort at the Multistate Tax Commission.

  • A Tale Of 2 State Tax Sourcing Decisions: The Va. Court's Path

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    The Virginia Supreme Court's textualist approach in Department of Taxation v. R.J. Reynolds diverges from a recent Pennsylvania Supreme Court analysis and mistakenly precludes consideration of the goals and history underlying provisions of the Uniform Division of Income for Tax Purposes Act, says Bruce Fort at the Multistate Tax Commission.

  • Digital Ads And Electric Vehicles: SALT In Review

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    From the latest move toward a tax on digital advertising to a proposed tax on the charging of electric vehicles, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Could The Supreme Court Legalize Marijuana Federally?

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    Amid slow legislative and executive movement on cannabis reform, it’s worth examining whether the U.S. Supreme Court could provide a pathway to federal cannabis legalization — a decision that would surely require strange bedfellows given the court’s current ideological makeup, say Whitt Steineker and Mason Kruse at Bradley Arant.

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