State & Local

  • March 14, 2024

    Colo. Senate OKs Tax Credits For Gifts Through Intermediaries

    Colorado would allow tax credits for charitable contributions made through qualified intermediaries instead of directly to a recipient organization under legislation approved by the state Senate.

  • March 14, 2024

    Trump Hush Money 'Half Mary': Blame The Lawyers, Sort Of

    Donald Trump's informal advice-of-counsel defense in the criminal hush money case in New York is a potentially risky, long-shot attempt at "having it both ways" by blaming his lawyers without having to testify or divulge details of their relationship, experts say.

  • March 13, 2024

    Disney, IBM Seeking Tax Loophole, NY High Court Judge Says

    Disney and IBM's attempt to take New York tax deductions on royalties received from foreign affiliates is "the biggest loophole" that could be created under a former tax statute, a New York high court judge said Wednesday during oral arguments in disputes involving both companies.

  • March 13, 2024

    Mich. Justices Open To Counties' Foreclosure Liability Fears

    Two members of the Michigan Supreme Court seemed sympathetic to Michigan counties urging the court to limit their liability for holding onto surplus tax foreclosure proceeds, highlighting during oral arguments that counties were following state law in a practice that was later deemed unconstitutional.

  • March 13, 2024

    Colo. Fees Are Really Taxes, Conservative Group Tells Judge

    Colorado's upcoming fees on retail deliveries, short-term vehicle rentals and ride-hailing services violate the state Taxpayer's Bill of Rights and other provisions in state law, a conservative group has told a state judge in seeking a trial.

  • March 13, 2024

    Alaska Revenue Projections Up $58M For 2024

    The Alaska Department of Revenue announced Wednesday that it was increasing its unrestricted general fund revenue forecast for 2024 by $58 million, and its forecast for 2025 by $140 million.

  • March 13, 2024

    Wash. Assessor Was Wrong To Deny COVID Relief, Hotels Say

    A business group representing Washington hotels told a state court that a county assessor erred when he refused to lower the 2020 property assessments for hotels in the area due to financial losses stemming from the coronavirus pandemic.

  • March 13, 2024

    Longtime Stradley Ronon Tax Partner Joins Grant Thornton

    Following more than a quarter-century practicing law with Stradley Ronon Stevens & Young LLP, longtime tax attorney Chris Scarpa decided to change career paths, joining accounting firm Grant Thornton LLP.

  • March 13, 2024

    Wis. Lawmakers OK Tax Exemption For Metal Bullion

    Wisconsin would exempt coins, bars, rounds or sheets that contain a certain percentage of precious metals, such as gold or silver, from the state's sales tax as part of a bill passed by lawmakers that next goes to the state's governor.

  • March 13, 2024

    Ore. Tax Court Restores Property Value To Local Assessment

    Neither the owner of a residential riverfront property in Oregon nor a county assessor showed enough evidence to change the county's $72,000 valuation, the Oregon Tax Court has ruled, rejecting the higher value found by the court's magistrate division.

  • March 13, 2024

    San Francisco Voters Pass Residential Conversion Tax Break

    San Francisco voters have passed a ballot measure that will exempt up to 5 million square feet of residential conversions from real estate transfer taxes — a measure that Mayor London Breed predicted would spur housing production and reduce downtown office vacancy rates.

  • March 13, 2024

    Wis. Senate OKs Reining In Veto Power On Appropriation Bills

    Wisconsin would limit the governor's veto power on appropriation bills, preventing the use of a partial veto in a way that would increase taxes or fees, as part of a joint resolution passed by lawmakers.

  • March 12, 2024

    Trump Floats Quasi-Advice Of Counsel Defense For NY Trial

    Donald Trump's attorneys told a New York judge they will argue that he lacked intent to commit the felonies alleged in his hush money case because the former president knew he had attorneys involved in the payoffs to women during his 2016 election campaign, but that it's not quite an advice-of-counsel defense.

  • March 12, 2024

    Ohio Revenue Through Feb. Down $375M From Estimates

    Ohio's general revenue fund receipts from July through February were $375 million lower than budget forecasts, according to a monthly report by the state's Office of Budget and Management.

  • March 12, 2024

    NY Lawmakers Float Income Tax Increases On High Earners

    New York lawmakers proposed temporarily increasing income tax rates on individuals and corporations with more than $5 million of income in budget proposals the chambers released Tuesday, rebuking Gov. Kathy Hochul's pledge not to raise taxes that could drive high earners outside the state.

  • March 12, 2024

    Pike Test Could Solve Ill. Remote Seller Suit, Official Says

    A little-used constitutional test could solve the issue of whether Illinois' policy of requiring retailers to base their sourcing methods on whether they are in-state or remote is unconstitutional, a Multistate Tax Commission official said Tuesday.

  • March 12, 2024

    Fla. Revenue Collection $74M Above Estimates

    Florida's general revenue collection from July through January was $74 million higher than forecast, according to a monthly revenue report by the state's Office of Economic and Demographic Research.

  • March 12, 2024

    Md. Lowers Yearly Revenue Forecast By $120M

    The Maryland Board of Revenue Estimates lowered reduced its revenue collection forecast for fiscal year 2024 by $120 million after lower-than-expected tax collections, according to a quarterly report.

  • March 12, 2024

    Tenn. Senate Panel OKs Corp. Tax Overhaul, Rebate

    Tennessee corporations could see a $400 million annual franchise tax cut along with nearly $1.6 billion in potential refunds for past payments under legislation approved by a state Senate panel Tuesday.

  • March 12, 2024

    Colo. Dept. Says Out-Of-State Retailer May Collect Sales Tax

    A retailer who makes sales into Colorado but whose business activities do not meet the statutory definition of doing business in the state may voluntarily collect sales taxes, the Colorado Department of Revenue said.

  • March 12, 2024

    Tenn. Senate Panel OKs Plan To Bar State Property Taxes

    Tennessee voters could decide whether to constitutionally bar state property taxes under a resolution approved Tuesday by a Senate panel to advance the measure to next year's General Assembly.

  • March 12, 2024

    Mo. Senate Panel OKs Corp. Income Tax Rate Cuts

    Missouri would cut its corporate income tax rate to 3.75% in 2025, and continue to cut the rate until it reaches 2.25% if certain revenue targets are hit, under a bill advanced by the Senate's tax committee.

  • March 12, 2024

    Colo. Lawmakers OK Multistate Online Insurance Tax Filing

    Insurance companies in Colorado would be required to pay some taxes through a multistate third-party online application under legislation approved by the state Senate.

  • March 12, 2024

    Wyo. Ditches Transactions Sales Tax Threshold For Sellers

    Wyoming will revoke the requirement for remote sellers who make more than 200 transactions to collect and remit sales tax, and clarify some sections of the state's sales tax statute as part of a bill signed by the governor

  • March 12, 2024

    Mo. Senate Panel OKs Phaseout Of Corp. Income Tax

    A Missouri Senate committee advanced legislation that would phase out the state's corporate income tax by 2029, a plan that would lead to a roughly $900 million reduction in annual revenue when the tax is extinguished.

Expert Analysis

  • Pennsylvania Is Gathering Momentum On Adult-Use Cannabis

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    Though Pennsylvania has been relatively slow-moving on cannabis reform, recent support from state leaders and pressure from neighboring states signal that legalization efforts are picking up steam, and could lead to the enactment of adult-use legislation soon, says Devin Malone at Clark Hill.

  • Drinking And Driving: SALT In Review

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    From several proposed tax breaks related to vehicular considerations to one that would aid bourbon distillers in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Trouble With The Incentive Oversight Bill

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    The potential retroactivity of a bill to increase the transparency and General Assembly oversight of Kentucky’s tax incentive programs would be problematic for businesses that received awards in recent years, despite the legislation being aimed toward future development, say attorneys at Frost Brown.

  • Justices' MoneyGram Opinion Could Spur State Legislation

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    The U.S. Supreme Court’s recent decision that federal law governs the escheatment of over $250 million in unclaimed MoneyGram checks provides clarity for some issuers, but aspects of related common law remain uncertain and states may take the opportunity to pass multistate escheatment legislation, say attorneys at Alston & Bird.

  • Justices Leave Questions Open On Dual-Purpose Atty Advice

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    The U.S. Supreme Court's recent dismissal of In re: Grand Jury on grounds that certiorari was improvidently granted leaves unresolved a circuit split over the proper test for deciding when attorney-client privilege protects a lawyer's advice that has multiple purposes, say Susan Combs and Richard Kiely at Holland & Hart.

  • Biz Purchases In Nebraska, Lobsters In Maine: SALT In Review

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    From a proposed tax exemption on business purchases in Nebraska to an attempt to punish lobster boycotts in Maine, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • High Court Ax Of Atty-Client Privilege Case Deepens Split

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    The U.S. Supreme Court's recent dismissal of In re: Grand Jury as improvidently granted maintains a three-way circuit split on the application of attorney-client privilege to multipurpose communications, although the justices have at least shown a desire to address it, say Trey Bourn and Thomas DiStanislao at Butler Snow.

  • Comparing NY And NJ Reverse False Claims Statutes

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    Michael Horn and Lilli Wofsy at Archer & Greiner examine the New York and New Jersey False Claims Acts that give private parties a right to file suits alleging failure to pay the government money, and important distinctions between these state statutes and the federal law that could protect companies facing lawsuits amid substantial incentives for private litigants.

  • Ohio Tax Talk: Amnesty Or Voluntary Disclosure?

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    Ohio's governor recently signed legislation to allow a two-month tax amnesty if the revenue is needed, but considering Ohio's current tax surplus and the fact that many taxpayers would be precluded, those owing back taxes should consider whether voluntary disclosure remains a better option, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Property In Pa. And Corporate Income In Mo.: SALT In Review

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    From the latest attempt to do away with Pennsylvania's property tax to an assault on Missouri's corporate income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • The Forces Defining Sales Tax Policy And Compliance In 2023

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    In the coming year, expect to see tax policymakers grapple with the complexity of state and local tax compliance, cryptocurrency, metaverse transactions, and more, says Scott Peterson at Avalara.

  • Start The Revolution Without Me: SALT In Review

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    From a sweeping push toward taxing the rich to a proposed tax review board in Indiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Atty-Client Privilege Arguments Give Justices A Moving Target

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    Recent oral arguments before the U.S. Supreme Court in a case regarding the scope of the attorney-client privilege appeared to raise more questions about multipurpose counsel communications than they answered, as the parties presented shifting iterations of a predictable, easily applied test for evaluating the communications' purpose, say Trey Bourn and Thomas DiStanislao at Butler Snow.

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