State & Local

  • February 14, 2024

    NY Seeing Rise In Challenges To Tax On Remote Workers

    New York is seeing an increase in challenges to its taxation of nonresident remote workers, and the U.S. Supreme Court may ultimately decide whether the policy passes constitutional muster, the state's acting tax commissioner said Wednesday.

  • February 14, 2024

    Ohio Justices Uphold Local Taxes On In-State Teleworkers

    An Ohio law allowing Cincinnati to tax remote workers during the COVID-19 pandemic did not violate the due process rights of a taxpayer who lived and worked outside the city, the Ohio Supreme Court said Wednesday.

  • February 14, 2024

    Colo. House Panel OKs Local-Option Property Tax Credits

    Local governments in Colorado could establish property tax incentive programs to address local shortcomings in real property usage under legislation approved by a House panel.

  • February 14, 2024

    Okla. Revenue Tops Forecast By $204M Through January

    Oklahoma general revenue from July through January beat estimates by $204 million, the state Office of Management and Enterprise Services said in a report released Wednesday.

  • February 14, 2024

    Calif. Judge Stands Firm On Voiding Biz Tax Shield Guidance

    California may not enforce its updated guidance on how the state should handle in the internet age a 1959 federal law that insulates businesses from tax on net income if the solicitation of tangible personal property is their only connection to the state, a California judge reaffirmed.

  • February 13, 2024

    Squabble Heats Up Over Plans To Move DC NBA, NHL Teams

    Billionaire Ted Leonsis' efforts to dislodge his sports teams Washington Wizards and Washington Capitals from the District of Columbia, and put down stakes in Virginia have run into resistance, including from a Virginia state senator and the mayor of Washington, D.C.

  • February 13, 2024

    LaPierre Defends TV Spots, Celeb Ties As NRA Trial Nears End

    Former National Rifle Association CEO Wayne LaPierre told jurors in New York state court in the final week of trial Tuesday that he went on television and rubbed elbows with celebrities not out of a desire for the spotlight but to anchor the gun group in "mainstream American culture."

  • February 13, 2024

    NY Senate OKs Giving Tax Relief To Storm-Damaged Homes

    New York municipalities would have authority to reduce assessments of residential properties that are rendered uninhabitable by severe storms under a bill the state Senate approved Tuesday.

  • February 13, 2024

    Lawmakers Brace For Lobbying Blitz On Expiring Tax Breaks

    Some lawmakers foresee an increase in lobbying activity this year as Congress considers renewing parts of the GOP's 2017 tax law that are approaching expiration, while efforts to address the influence of dark money in politics remain on hold.

  • February 13, 2024

    Ohio Property Owner Freed Of Penalty For Treasurer's Mistake

    An Ohio property owner is entitled to a waiver of a property tax late payment penalty, the state Board of Tax Appeals said Tuesday, finding that the payment was timely mailed and the county treasurer misallocated payments among certain parcels.

  • February 13, 2024

    Mo. Senate Panel OKs Tax Credits For Office Conversions

    Missouri would allow property owners to claim tax credits to partly offset the cost of converting nonresidential property from office use to residential or other uses under a bill approved by the state Senate's Economic Development and Tax Policy Committee.

  • February 13, 2024

    Wis. Tax Board Rules Fund Transfer To Shareholder Not Loan

    A Wisconsin-based game software company can't claim fund transfers to its sole shareholder were loans because there is insufficient evidence the transfers were made as part of a debtor-creditor relationship, the Wisconsin Tax Appeals Commission ruled in an order released Tuesday.

  • February 13, 2024

    Chicago Says Trade Groups Can't Stop Real Estate Tax Vote

    The city of Chicago asked a state court to toss a suit filed by a coalition seeking to block an upcoming referendum on whether the city should implement tiered rates for real estate transfer taxes, arguing that the court lacks jurisdiction to intervene in the legislative process.

  • February 13, 2024

    Mo. House Committee Backs Phaseout Of Corp. Tax

    A Republican proposal to phase out Missouri's corporate income tax advanced out of the state House's tax reform committee Tuesday, despite warnings from Democrats that the legislation would result in an annual loss of $900 million in revenue if fully implemented.

  • February 13, 2024

    Hawaii High Court Lets Couple Appeal Property Classification

    A couple contesting their Hawaii property classification have the right to appeal their case in the Intermediate Court of Appeals, after a lower court initially failed to provide a timely response to a motion for reconsideration, the state Supreme Court ruled. 

  • February 13, 2024

    Netflix Streaming Tangible Enough For Sales Tax, Colo. Says

    Netflix can't avoid Colorado sales tax on its streaming subscriptions using a distinction between "physical" and "digital" goods, Colorado's tax department told a state court, arguing that such a distinction is false and the company's goods are "corporeal" and by law subject to the tax.

  • February 13, 2024

    Md. Senate Panel OKs Aircraft Parts Tax Break Extension

    Aircraft parts and equipment would continue to get a sales tax exemption in Maryland under legislation approved Tuesday by a state Senate panel.

  • February 13, 2024

    Ohio Justices Told Goods Temporarily Held In State Are Taxed

    Ohio's tax department asked the state Supreme Court to find a Kansas-based soap company liable for gross receipts tax on sales of products that were temporarily held in Ohio distribution centers, saying subsequent sales to out-of-state customers shouldn't affect how the receipts are sourced.

  • February 13, 2024

    Md. Bills Would Allow Tourism Zones With Local Tax Breaks

    Maryland would allow local governments to create tourism zones with exemptions from local admissions and amusement taxes and would provide property tax breaks to eligible tourism business projects in those zones under cross-filed bills introduced in the state House of Delegates and Senate.

  • February 13, 2024

    Md. Bill Would Allow Local Amusement Tax On Food, Drinks

    Maryland would allow local governments to apply an admissions and amusement tax to some food and beverages under a bill introduced in the state House of Delegates.

  • February 13, 2024

    Minn. General Revenues In Jan. $313M Ahead Of Forecasts

    Minnesota's general revenue in January was up $313 million compared with budget forecasts, according to a memo from the state Department of Management and Budget.

  • February 13, 2024

    Maine General Revenues Through Dec. $25M Over Forecasts

    Maine's general revenues from July through December exceeded budget forecasts by $25 million, or 1%, according to a monthly report by the state Department of Administrative and Financial Services.

  • February 13, 2024

    Ky. General Revenues Up $363M From 2023

    Kentucky's general revenues from July through January are $363 million higher than during the same period last fiscal year, according to a monthly report by the state's budget director.

  • February 12, 2024

    Aramark Tells Ohio Justices It Qualifies For Agent Tax Break

    Aramark Corp. qualifies for an agency exclusion for reimbursements it received from clients on purchases made on their behalf, the hospitality services giant argued Monday in asking the Ohio Supreme Court to reverse a board's denial of its gross receipts tax refund request.

  • February 12, 2024

    Wis. Tax Board Disallows Co.'s Use Of Carryforward Losses

    A medical equipment company operating in Wisconsin can't use net business losses from members of its combined reporting group that were accumulated before those entities were acquired, the Wisconsin Tax Appeals Commission ruled in an order released Monday.

Expert Analysis

  • 3 Principles Should Guide MTC's Digital Products Tax Work

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    As the Multistate Tax Commission's project to harmonize sales tax on digital products moves forward, three key principles will help the commission's work group arrive at unambiguous definitions and help states avoid unintended costs, say Charles Kearns and Jeffrey Friedman at Eversheds Sutherland.

  • OECD Treatment Of Purchased Ga. Film Credits Isn't Peachy

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    Producers considering Georgia as a prospective location for filming may already be concerned that the Organization for Economic Cooperation and Development's July decision will hamper the eventual 2026 or later sale of their Georgia film tax credits, says Alan Lederman at Gunster.

  • A Milestone For Offshore Wind In Maine

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    Recently signed legislation directing Maine to procure up to 3 gigawatts of offshore wind by 2040 offers indisputable promise that the state will soon welcome commercial-scale offshore wind development off its shores, says Joshua Rosen at Foley Hoag.

  • Mallory Ruling Doesn't Undermine NC Sales Tax Holding

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    Contrary to the conclusion reached in a recent Law360 guest article, the U.S. Supreme Court’s recent Mallory ruling shouldn't be read as implicitly repudiating the North Carolina Supreme Court’s sales tax ruling in Quad Graphics v. North Carolina Department of Revenue — the U.S. Supreme Court could have rejected Quad by directly overturning it, says Jonathan Entin at Case Western Reserve.

  • Calif. Policymakers Should Aid Crashing Cannabis Market

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    As California’s cannabis sector nears the brink of financial collapse, it may be time for the state government to seriously consider potential bailout programs for the embattled industry — though the crisis also presents strategic buying opportunities for those with a high tolerance for uncertainty, says Michelle Mabugat at Greenberg Glusker.

  • What Came Of Texas Legislature's Long-Promised Tax Relief

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    Following promises of historic tax relief made possible by a record budget surplus, the Texas legislative session as a whole was one in which taxpayers that are large businesses could have done somewhat better, but the new legislation is clearly still a positive, say attorneys at Baker Botts.

  • Looking Behind The Curtain Of Residential Transition Loans

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    As residential transition loans and securitizations of such loans grow increasingly popular, real estate stakeholders should take care to understand both the unique features and potential challenges offered by this novel asset class, say attorneys at Mayer Brown.

  • Where Tax Policies Go Wrong: SALT In Review

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    RSM's David Brunori reviews the worst tax policies employed by state and local governments, then critiques recent tax developments in Oregon, New York and Boston.

  • Mallory Opinion Implicitly Overturned NC Sales Tax Ruling

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    The U.S. Supreme Court recently declined to review Quad Graphics v. North Carolina Department of Revenue, but importantly kicked the legs from under Quad's outcome a week later, stating in its Mallory decision that the high court has the prerogative to overrule its own decisions, says Richard Pomp at the University of Connecticut.

  • Delicious In Conn., Less Tasty In La.: SALT In Review

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    From Connecticut reducing its beer tax to Louisiana retaining its franchise tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Review Of Repatriation Tax Sets Justices On Slippery Slope

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    The U.S. Supreme Court’s recent decision to review the constitutionality of the repatriation tax in Moore v. U.S. has implications for many tax rules involving unrealized amounts and could leave the court on the brink of invalidating large swaths of the Internal Revenue Code, say attorneys at Eversheds Sutherland.

  • How To Avoid A Zombie Office Building Apocalypse

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    With national office vacancy rates approaching 20%, policymakers, investors and developers will need to come together in order to prevent this troubling trend from sucking the life out of business districts or contaminating the broader real estate market, say Ryan Sommers and Robyn Minter Smyers at Thompson Hine.

  • Ohio Tax Talk: Building On Federal Affordable Housing Credit

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    Ohio's soon-to-be-implemented low-income housing tax credit could significantly affect the state's affordable housing landscape and influence tax-credit deal financing for these projects, though Senate changes may have dampened the new credit's immense potential, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

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