State & Local

  • February 20, 2024

    Kansas House Fails To Override Gov.'s Veto Of Flat Tax

    A bill that would have restructured Kansas' current income tax rates to create a flat tax rate of 5.25% failed by a single vote Tuesday to override the governor's veto.

  • February 20, 2024

    Texas Justices Mull If Past Protest Bars Co.'s Tax Appeal

    A Texas-based company shouldn't have its current appeal seeking removal of its leased heavy equipment from two counties' assessment rolls barred based on its last unsuccessful attempt, the company told the state's high court in oral arguments Tuesday.

  • February 20, 2024

    Ohio Strip Club Asks State Justices For Tax Assessment Redo

    A strip club asked the Ohio Supreme Court to order a recalculation of the amount of sales tax that the state Department of Taxation determined it owed after an audit, arguing the state tax board incorrectly upheld an assessment that factored in nontaxable sales.

  • February 20, 2024

    La. Floats Rule Limiting Certain Capital Gains Deductions

    Louisiana would not allow a net capital gains deduction for sales of business assets when a certain percentage of the business's property is located outside the state, under a regulation the state Department of Revenue proposed.

  • February 20, 2024

    W.Va. Bill Would Level Valuations If Assessors Fail To Notify

    West Virginia would prohibit the implementation of higher property valuation if an assessor fails to meet the deadline to inform taxpayers of the higher value, under a bill introduced in the state Senate. 

  • February 16, 2024

    Calif. Justices Told Tax Ballot Measure Revises Constitution

    A measure approved for California's November ballot that would make it harder to raise taxes would eliminate lawmakers' ability to tax and would revise the state constitution, the state Legislature told the California Supreme Court.

  • February 16, 2024

    SC General Revenue Collections Through Jan. Down $453M

    South Carolina's general revenue collections from July through January totaled $7.7 billion, down $453 million from the first seven months of the previous fiscal year, according to a report published by the state Board of Economic Advisors.

  • February 16, 2024

    Ariz. Senate OKs Prohibition On Local Blockchain Taxes

    Blockchain technology used in Arizona residences would be exempt from taxes and fees levied by cities and towns under legislation passed by the state Senate.

  • February 16, 2024

    Mo. Concert Venue Must Collect Sales Tax On Groups' Behalf

    A Missouri performance venue is responsible for collecting Missouri sales tax on ticket sales and should transfer it to musical groups that rent the facility and are contractually responsible for remitting the tax, the state Department of Revenue said in a letter ruling.

  • February 16, 2024

    Mo. Tax Dept. Says Neurostimulators Not Exempt From Tax

    Sales of neurostimulators used to treat Parkinson's disease don't qualify for a prosthetic device sales tax exemption in Missouri, the state Department of Revenue said in a letter ruling.

  • February 16, 2024

    Ill. General Revenue Through Jan. Up $168M From Estimates

    Illinois' general revenue collection from July through January totaled $29.505 billion, an increase of $168 million from budget estimates, according to a report from the governor's office.

  • February 16, 2024

    Mo. Contractor's Warehouse Location Decides Use Tax Rate

    A Missouri-based electrical contractor must remit the use tax rate in effect at the location of its warehouse when it buys supplies from out-of-state retailers that don't collect sales tax, the Missouri Department of Revenue said in a letter ruling.

  • February 16, 2024

    Ariz. Senate OKs Crypto Property Tax Break Ballot Measure

    Virtual currency would be exempt from property taxes in Arizona if voters approve a ballot measure proposed in legislation passed by the state Senate.

  • February 16, 2024

    Fla. Fuel Supplier Wins $3.2M Gas Tax Refund On Appeal

    A 7-Eleven fuel supplier is owed a nearly $3.2 million refund of Florida gas tax it paid twice, once through its supplier and again to the Florida Department of Revenue, a state appeals court ruled, reversing the tax agency's denial of the refund claim.

  • February 16, 2024

    Mo. Use Tax Doesn't Apply To Out-Of-State Wholesaler's Sales

    An out-of-state wholesaler of building materials doesn't need to register with Missouri for use tax purposes because it receives exemption certificates from its customers for every transaction, the state Department of Revenue said in a letter ruling.

  • February 16, 2024

    Trump Owes $355M For Fraud That 'Shocks The Conscience'

    A New York state judge on Friday found Donald Trump, his adult sons, his companies and longtime executives liable for a decadelong valuation fraud conspiracy, ordering the defendants to disgorge $364 million in ill-gotten gains to the state, plus interest, with the former president on the hook for the lion's share.

  • February 16, 2024

    Taxation With Representation: Paul Weiss, Kirkland

    In this week's Taxation With Representation, Diamondback buys Endeavor, KKR & Co. acquires a stake in Cotiviti, and Gilead Sciences Inc. purchases CymaBay Therapeutics Inc.

  • February 16, 2024

    NY Tax Collections Through Jan. Down $8.8B, Tax Dept. Says

    New York tax collections from July through January were $8.8 billion lower than last fiscal year, according to figures released by the state Department of Taxation and Finance.

  • February 16, 2024

    Ariz. Senate Bill OKs Dropping Crypto From Taxable Income

    Capital gains and losses from foreign currency and cryptocurrency transactions would not be included in Arizona taxable income under legislation approved by the state Senate.

  • February 16, 2024

    Mo. Sales Tax Not For Sales Of Mobile Homes To Ill. Buyers

    A Missouri-based seller of mobile and manufactured homes doesn't need to collect sales tax on sales to Illinois customers because the title to the property is transferred in Illinois, the Missouri Department of Revenue said in a letter ruling.

  • February 16, 2024

    Kansas Tax Collection Rises $166M Through Jan.

    Kansas tax collection from July through January totaled $7.974 billion, an increase of $166 million from the same point in the last fiscal year, according to the state Office of Financial Management.

  • February 16, 2024

    Ohio Justices May Clear Up Persistent Sourcing Questions

    Two cases pending before the Ohio Supreme Court could resolve questions around the evidentiary bar needed to prove that receipts from goods that are temporarily parked in the state's warehouses before being shipped elsewhere aren't subject to Ohio's gross receipts tax.

  • February 16, 2024

    Ohio Bill Seeks Receipts Tax On Sales Of Traffic Cameras

    Ohio would impose its gross receipts tax on sales of traffic cameras and require entities that sell them to pay a business license fee under a bill introduced in the state House of Representatives.

  • February 16, 2024

    Miss. General Revenue Up $5M Through January

    Mississippi's total revenue collections from July through January were $5 million higher than the same period in the previous year, according to a monthly report from the state Department of Revenue.

  • February 16, 2024

    Minn. House Bill Seeks Payroll Tax Credit For Small Biz

    Small businesses in Minnesota would be eligible for income tax credits worth 10% of federal payroll taxes paid under legislation introduced in the state House of Representatives.

Expert Analysis

  • 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.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

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    From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Maximizing Law Firm Profitability In Uncertain Times

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    As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.

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