State & Local

  • February 09, 2024

    Wis. Senate Seeks To Rein In Gov. Veto Power On Tax Bills

    Wisconsin would create a constitutional amendment to prevent the governor from using a partial veto to increase taxes or fees, as part of a joint resolution introduced in the state Senate.

  • February 09, 2024

    Microsoft Protests Fla. Sourcing Methods In $9M Tax Fight

    The Florida Department of Revenue improperly sourced receipts to Microsoft customers' locations and required the company to add back franchise tax paid to Texas, the tech giant told a state court as it challenged a $9 million Florida corporate income tax assessment.

  • February 09, 2024

    NYC Projects Under Stopgap Housing Program Break Ground

    Construction kicked off Friday on two apartment buildings that are part of an initiative modeled after New York's now-lapsed 421-a tax incentive program to spur mixed-income housing construction in Brooklyn's Gowanus neighborhood.

  • February 09, 2024

    Mo. Rule Explains Local Sales Tax On Intrastate Shipments

    Missouri will specify that local sales tax on intrastate sales should be charged at the rate imposed where the merchandise was shipped from under an adopted regulation, the state Department of Revenue said Friday.

  • February 09, 2024

    Taxation With Representation: Sullivan & Cromwell, Kirkland

    In this week's Taxation With Representation, California Resources Corp. acquires Aera Energy, ZeroFox Holdings goes private, and Acerinox purchases Haynes International.

  • February 08, 2024

    Ex-BigLaw Atty Tells Jury LaPierre Didn't Control NRA Board

    A former BigLaw partner was the latest National Rifle Association board member to testify in defense of the gun rights group at the New York attorney general's fraud trial, telling jurors Thursday that it's "just not true" that longtime CEO Wayne LaPierre had full power over NRA decisionmaking.

  • February 08, 2024

    Calif. OTA Finds Couple Responsible For Tax Penalties

    A California couple are responsible for more than $28,000 in penalties after tax regulators claimed the pair failed to make required tax payments during tax years 2019 and 2021, the state Office of Tax Appeals ruled.

  • February 08, 2024

    NJ, Ft. Lee Mayor Fail To Merge NY Congestion Pricing Suits

    A federal judge on Thursday rejected a bid to consolidate two lawsuits — one filed by New Jersey, the other by the mayor of a Garden State town — seeking to halt New York City's congestion pricing toll plan, ruling that the suits make similar claims but seek different remedies.

  • February 08, 2024

    Minn. Tax Court OKs Depreciation Subtraction For Railroad

    A Minnesota railroad operator can claim corporate franchise tax refunds because a subtraction for maintenance costs should be allowed, the state Tax Court ruled. 

  • February 08, 2024

    Md. House Bill Seeks Cybersecurity Tax Credit For Small Biz

    Small businesses in Maryland may be eligible for income tax credits worth up to $1,500 for taking cybersecurity measures under legislation introduced Thursday in the state House of Delegates.

  • February 08, 2024

    Iowa Tax Dept. OKs Updated Regs For Marketplace Sellers

    Iowa clarified tax requirements for remote and marketplace sellers, the sourcing of certain taxable services and digital products, and implementation of the Streamlined Sales and Use Tax Agreement under revised regulations adopted by the state Department of Revenue.

  • February 08, 2024

    Neb. Justices To Hear Berkshire Unit's Repatriation Tax Fight

    The Nebraska Supreme Court agreed Thursday to directly review a Berkshire Hathaway entity's appeal of a district court's finding that the state's deduction for certain dividends doesn't apply to income repatriated under the 2017 federal tax overhaul.

  • February 08, 2024

    DC Council OKs Extension Of Housing Tax Break Changes

    The District of Columbia would extend authorization of a competitive process for the provision of tax abatements for housing developments under clarifying legislation approved by the district's council.

  • February 08, 2024

    School Board Tells Ohio Justices Tax Appeal Not Time-Barred

    An Ohio law barring third-party challenges to property valuations does not apply retroactively, a school board told the Ohio Supreme Court, urging it to uphold a ruling allowing its challenge to a valuation of an apartment complex to continue.

  • February 08, 2024

    Ore. Tax Court Denies Adjustment Claimed Over Loans

    The Oregon Tax Court rejected an appeal brought by the owner of a personal shopping business, finding that he failed to prove some gross receipts were family loans and that evidence failed to substantiate a deduction for vehicle expenses.

  • February 08, 2024

    Mo. Senate Panel Approves Tax Credit For Railroad Work

    Missouri would create a tax credit for maintenance projects on existing rail infrastructure and expenditures on new rail infrastructure as part of a bill advanced Thursday by the state Senate Fiscal Oversight Committee.

  • February 08, 2024

    Minn. Lake Properties Should Be Valued Together, Court Says

    A Minnesota lakefront parcel of land should be valued together with a neighboring developed parcel because the two have a symbiotic relationship, the state's tax court ruled.

  • February 08, 2024

    Esurance Pockets Totaled Vehicles' Sales Tax, Suit Says

    Auto insurer Esurance stole from customers by routinely failing to cover sales tax on totaled vehicles, a policyholder said in a proposed class action filed in New York federal court.

  • February 08, 2024

    DC Court Denies High-Tech Tax Break For Booz Allen

    The consulting firm Booz Allen Hamilton was not eligible for a District of Columbia local tax break as a qualified high-technology company because it had an office in an area where a district statute said the benefit did not apply, an appeals court said Thursday.

  • February 08, 2024

    Ala. House Bill Would Raise Simplified Sellers Use Tax Rate

    Alabama would increase the use tax rate for those participating in its simplified sellers use tax program to 9.25% under a bill introduced in the state House of Representatives.

  • February 08, 2024

    Ala. Bill Seeks Tax Credit For Relocated Remote Workers

    Remote workers who move to Alabama counties with small populations from outside the state would be able to claim an income tax credit under a bill introduced in the state House of Representatives.

  • February 08, 2024

    NY Judge Scolds Trump Attys For Response To Perjury Query

    The New York state judge overseeing Donald Trump's civil fraud trial on Thursday chastised defense attorneys for their "misleading" response to his demands for information about reports of possible perjury by defendant and key trial witness Allen Weisselberg.

  • February 08, 2024

    Ala. Bill Seeks To Exempt Feminine Hygiene Products

    Alabama would exempt feminine hygiene products, baby supplies and maternity clothing from state sales and use tax under a bill introduced in the state Senate. 

  • February 08, 2024

    SD General Revenue Up $23M Through January

    South Dakota general receipts from July through January totaled $1.556 billion, more than the $1.533 billion originally forecasted, according to a report by the state Bureau of Finance and Management.

  • February 08, 2024

    NY Senate Bill Would Nix Tax On Club Dues At Parks

    New York would provide a sales tax exemption for dues to certain athletic clubs located on municipal parkland under a bill filed in the state Senate.

Expert Analysis

  • Taxing The Internet And Remote Workers: SALT In Review

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    From a New York ruling against the taxing of internet services to an attack on Philadelphia's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Cities Can Tackle Post-Pandemic Budgeting Dilemmas

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    Due to increasing office vacancies around the country, cities may consider politically unpopular actions to avoid bankruptcy, but they could also look to the capital markets to ride out the current real estate crisis and achieve debt service savings to help balance their budgets, say attorneys at Cadwalader.

  • State Payroll Taxes Need Remote Work Reforms

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    To alleviate employer confusion around remote employee payroll tax, lower enforcement costs and better compete for top talent, states should allow a specific number of remote work days without withholding, simplify their administrative requirements and coordinate their tax policy reforms, say attorneys at Miller Canfield.

  • Cannabis Supercenters: Key Benefits And Legal Issues

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    Barstow, California’s novel plan to convert an abandoned mall into a cannabis supercenter could offer a potential blueprint for cannabis companies to thrive in a saturated market and for communities to repurpose underutilized retail spaces — but certain financing, zoning and leasing issues will need to be assessed, says Christopher Gordon at Fox Rothschild.

  • Taxing The Digital Economy: The Good, The Bad And The Ugly

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    U.S. tech companies should watch for important developments in international taxation, including the resolution of Apple's decade-old state aid case, growing frustration with the Organization for Economic Cooperation and Development's global tax plan and adoption of the digital services tax instead, says Joyce Beebe at Rice University's Baker Institute for Public Policy.

  • 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.

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