State & Local

  • February 15, 2024

    NRA Accuses NY AG Of Political Bias As Trial Closes

    Lawyers for the National Rifle Association and its former CEO Wayne LaPierre accused New York Attorney General Letitia James of political bias in their final trial arguments Thursday, while a government attorney said this "witch hunt" defense is merely a distraction from the gun group's misuse of charitable assets.

  • February 15, 2024

    NY Judge OKs Brownfield Tax Credits For Capitalized Costs

    A brownfield developer can claim New York's brownfield redevelopment tax credit on capitalized costs related to water main improvements at the site, an administrative law judge said in a determination released Thursday.

  • February 15, 2024

    NY Laundromat Owners Can't Claim Biz Losses, ALJ Rules

    Two New York laundromat owners cannot claim business losses for expenses such as labor, insurance and repairs for state income tax purposes, a state administrative law judge said in a determination released Thursday, because they failed to prove that the expenses were used in their business.

  • February 15, 2024

    MTC Group Will Create Alternative Trucking Sourcing Rule

    An alternative rule that would source trucking receipts to deliveries will be drafted after a work group of the Multistate Tax Commission voted Thursday to have its staff create a proposal, despite claims from some members that it would create more disharmony among states.

  • February 15, 2024

    Ore. Tax Court Revives Case Of Dead Former Resident

    Representatives of a dead former Oregon resident may continue to contest the state tax department's denial of certain deductions, a state tax court judge said, reversing a decision by the court's magistrate division.

  • February 15, 2024

    Fla. House Panel OKs Biz Rent Tax Cut, Other Tax Breaks

    Florida would slash its business rent tax rate for one year under a bill approved by the state House Ways and Means Committee that also would provide temporary sales tax breaks and make corporate income tax and property tax changes.

  • February 15, 2024

    Ariz. Panel Votes To Put Public Nuisance Tax Credits On Ballot

    Arizona property owners impacted by deemed public nuisances that local governments fail to address, which would include homelessness, could qualify for tax refunds from the state if voters approve a ballot measure advanced by a House panel.

  • February 15, 2024

    Wis. Tax Board Rules Verizon Fleet Data Service Is Taxable

    Wisconsin's Department of Revenue was correct to assess sales and use tax on the monthly fee associated with Verizon's fleet management service as it constitutes a taxable inspection service, the state tax commission ruled in an order released Thursday.

  • February 15, 2024

    'Jock Tax' Is Constitutional, Pittsburgh Tells Pa. Justices

    The Pennsylvania Commonwealth Court erred by ruling Pittsburgh's fee on nonresident professional athletes violates the state constitution's uniformity clause, the city told the Pennsylvania Supreme Court.

  • February 15, 2024

    Neb. Net Receipts Through Jan. Top Estimates By $840M

    Nebraska's net receipts from July through January were up $840 million, or 22%, from projections, the state Department of Revenue said in a monthly report released Thursday.

  • February 15, 2024

    Hawaii Revenue Collection In Jan. Up $41M From 2023

    Hawaii's general revenue collection in January was $41 million higher than last year, according to data released by the state Department of Taxation.

  • February 15, 2024

    Ariz. House OKs Bill Limiting Local Tax Audits

    The Arizona Department of Revenue could deny requests by cities and towns to audit the transaction privilege tax obligations of taxpayers operating in more than one jurisdiction under legislation passed by the state House of Representatives.

  • February 15, 2024

    Trump Gets March 25 Trial Date In NY Hush Money Case

    The Manhattan district attorney's hush money case against Donald Trump is on track to be the first of the former president's four criminal matters to go to trial, after a state judge on Thursday denied his motion to dismiss the charges and confirmed a March 25 date for jury selection.

  • February 14, 2024

    Tax Cap Won't Smoke Philip Morris Credits, NC Justices Hear

    North Carolina's $6 million cigarette export tax cap only limits the credits that can be claimed in a year, not the amount of credit that can be generated, Philip Morris told the state justices Wednesday as it looks to ward off a potential $52.5 million loss.

  • February 14, 2024

    NY Reps Probe Pro-Housing Certification Amid Budget Talks

    New York state legislators have questioned Gov. Kathy Hochul's proposal to condition access to $650 million in state funding programs on municipalities' ability to obtain a "pro-housing certification," calling the program both aspirational and punitive in a Wednesday hearing.

  • February 14, 2024

    House Declines To Further Consider SALT Cap Relief Bill

    House Democrats and Republicans voted Wednesday against further consideration of a proposal to raise the cap on state and local tax deductions for 2023 for married couples with adjusted gross incomes below $500,000, marking the end of the road for the bill.

  • February 14, 2024

    Maryland Biz Groups Want Changes To Tax Data Sharing Bill

    Maryland's lawmakers should amend proposed legislation authorizing the disclosure of state tax information for compliance efforts so it more effectively protects taxpayer confidentiality, business representatives told a state Senate panel Wednesday.

  • February 14, 2024

    NY Suggests LaPierre Owes Millions As NRA Trial Ends

    New York state attorneys on Wednesday scrutinized former National Rifle Association CEO Wayne LaPierre's testimony that he rectified all his improper spending by repaying $1 million to the gun group, pointing out that LaPierre racked up nearly $13 million in charges for private jet travel alone.

  • February 14, 2024

    NJ Revenue Collections Through January Down 1.4%

    New Jersey's revenue collections from July through January were down $329 million, or 1.4%, compared with the same period in the previous fiscal year, the state Department of the Treasury said Wednesday in a monthly report.

  • February 14, 2024

    NJ Mayor Gets Voice In NY Congestion Pricing Fight

    A New Jersey mayor who recently failed to get his lawsuit over New York's congestion pricing plan merged with another case brought by the Garden State government will be allowed to participate in oral arguments against the Empire State, a federal judge has decided.

  • February 14, 2024

    Conn. House Bill Would Cut Sales And Use Tax Rate

    Connecticut would lower its sales and use tax rate by 0.35 percentage points under a bill introduced Wednesday in the state House of Representatives.

  • February 14, 2024

    Solvay Loses Tax Reg Challenge In NJ Appeals Court

    A New Jersey tax division rule requiring documentation of sales and use tax paid before a refund may be granted isn't arbitrary or capricious, a state appeals court held Wednesday, finding chemical giant Solvay was correctly denied its refund claim.

  • February 14, 2024

    Netflix, Hulu Owe Fees Like Cable Cos., Calif. City Argues

    Streaming services such as Netflix and Hulu are using public rights of way in California, which means localities can compel them to pay service provider fees as cable companies do, a California city argued before a state appeals court panel.

  • February 14, 2024

    Idaho Lawmakers OK Tax Break For Tribe Members' Income

    Idaho would exempt from taxation income earned on Native American reservations by registered members of tribes who live outside the state under clarifying legislation unanimously approved by state lawmakers and headed to the governor.

  • February 14, 2024

    Kan. Bills Would Require Single Sales Factor For Biz Income

    Kansas would require business income to be apportioned through the single-sales-factor formula under bills introduced in the state Legislature.

Expert Analysis

  • Preparing Your Legal Department For Pillar 2 Compliance

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    Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.

  • What Large Language Models Mean For Document Review

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    Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.

  • Participating In Living History Makes Me A Better Lawyer

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    My role as a baron in a living history group, and my work as volunteer corporate counsel for a book series fan association, has provided me several opportunities to practice in unexpected areas of law — opening doors to experiences that have nurtured invaluable personal and professional skills, says Matthew Parker at the Nebraska Department of Health and Human Services.

  • Another Ark. Tax Cut And Chicago Transit: SALT In Review

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    From yet another income tax cut in Arkansas to proposed extra funding for Chicago transit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Private Equity Owners Can Remedy Law Firms' Agency Issues

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    Nonlawyer, private-equity ownership of law firms can benefit shareholders and others vulnerable to governance issues such as disparate interests, and can in turn help resolve agency problems, says Michael Di Gennaro at The Law Practice Exchange.

  • Kentucky Tax Talk: Taking Up The Dormant Commerce Clause

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    Attorneys at Frost Brown examine whether the U.S. Supreme Court is likely to review Foresight Coal Sales v. Kent Chandler to consider whether a Kentucky utility rate law discriminates against interstate commerce, and how the decision may affect dormant commerce clause jurisprudence.

  • TCJA Workarounds And A Misstep In Va.: SALT In Review

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    From federal SALT deduction workarounds to Virginia's missed opportunity, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Taxpayers Can Prep As Justices Weigh Repatriation Tax

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    The U.S. Supreme Court might strike down the 2017 federal tax overhaul's corporate repatriation tax in Moore v. U.S., so taxpayers should file protective tax refund claims before the case is decided and repatriate previously taxed earnings that could become entangled in dubious potential Section 965 refunds, say Jenny Austin and Gary Wilcox at Mayer Brown.

  • Digital Services And Asphalt Production: SALT In Review

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    From Massachusetts' proposed gross receipts tax on digital providers to a dispute over equipment used to make asphalt in North Carolina, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What's Notable In Connecticut's New Cannabis Laws

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    The Connecticut Legislature recently passed four bills containing cannabis provisions — ranging from applicable tax credits to labor agreement requirements — that may prove to be a mixed bag for state operators, say Sarah Westby and Deanna McWeeney at Shipman & Goodwin.

  • NJ Justices Clarify Bribery Law Scope, But Questions Remain

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    The New Jersey Supreme Court’s recent State v. O'Donnell decision clarified that the state’s bribery law unambiguously applies to candidates for public office, but there are still unresolved questions about how the ruling may affect lobbyists, undeclared candidates and political speech, says Scott Coffina at Pietragallo Gordon.

  • Parsing Tax Implications Of NYC Office Leasing Transactions

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    Though New York City's tax laws generally do not require negotiated contractual risk allocation in the case of sublease and early lease termination transactions, it is still helpful for counsel to both landlords and tenants to understand the laws' nuances, say attorneys at Lowenstein Sandler.

  • Digital Biz Purchases And Tax Cuts In Texas: SALT In Review

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    From the taxing of digital business purchases to proposed tax cuts in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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