State & Local

  • September 23, 2024

    NY Sales Tax Doesn't Apply To Sales Of Energy Gels

    New York doesn't levy a sales tax on energy enhancing gels and chews because they are considered dietary foods and health supplements, the state Department of Taxation and Finance said.

  • September 23, 2024

    Minn. Court Won't Slash Home's $189K Tax Valuation

    A Minnesota homeowner's attempt to cut the tax valuation of his home by nearly one-third was rejected by the state tax court, which said his use of comparable sales fell short of the evidence needed to overturn the assessment.

  • September 23, 2024

    SC General Fund Revenue Up $184M From Last Year

    South Carolina's general fund revenue from July through August beat last year's total for that period by $184 million, according to the state Board of Economic Advisors.

  • September 23, 2024

    Squire Patton Tax Ace Joins Winston & Strawn In Dallas

    Winston & Strawn LLP announced Monday it has expanded its tax offerings with the addition of an experienced attorney from Squire Patton Boggs LLP in Texas.

  • September 23, 2024

    Walmart Accused Of Wrongly Taxing Delivery Fees In Fla.

    Walmart unlawfully collects sales tax on delivery fees in Florida, a customer claimed in a proposed class action removed to federal court, saying the tax cannot apply if customers may choose to pick up the order themselves.

  • September 23, 2024

    ND General Revenues Up $350M Over Budget Forecast

    North Dakota's general revenue collection from July 2023 through August 2024 came in $350 million over estimates, according to the state's Legislative Council.

  • September 23, 2024

    RI General Revenue Collection Beats Estimates By $49M

    Rhode Island's total general revenue exceeded budget estimates by $49 million for July through August, according to the state Department of Revenue.

  • September 23, 2024

    Ala. Biz Tax Refund Denied For Lack Of Family Entity Election

    An Alabama taxpayer was properly assessed business privilege tax in 2021 after failing to file the correct form to be considered a family limited liability entity, the state Tax Tribunal ruled.

  • September 20, 2024

    NY Sales Tax Applies To Use Of Portal Software, Dept. Says

    New York state and local sales taxes apply to charges for the use of a web portal host's software by customers and applicants, the state tax department said, finding the charges constitute the sale of prewritten software.

  • September 20, 2024

    NJ Explains Sales Tax Reduction Phaseout For EVs

    New Jersey will subject zero-emission vehicles to a reduced sales tax starting Oct. 1, before increasing the levy in 2025, the state Division of Taxation said as part of an FAQ page released Friday that specified other tax changes.

  • September 20, 2024

    NJ Resident Owes NY Tax For Remote Work During COVID

    A vice president of an investment fund with a New York office owes income tax to that state for days he worked from home in New Jersey during the COVID-19 pandemic in 2020, a New York administrative law judge determined.

  • September 20, 2024

    NY Tax Dept. Says Biz's Data Services Subject To Sales Tax

    A mobile and web analytics company in New York must collect and remit state and local sales tax for its services, according to the state Department of Taxation and Finance.

  • September 20, 2024

    NY Auctioneer Can't Lower Tax Bill After Price Drop

    An auction house can't exclude payment reductions that are granted to a successful irrevocable bidder from its receipts subject to sales tax, the New York state taxation department said.

  • September 20, 2024

    IRS Special Trial Attorney Joins Hochman Salkin In California

    When Hochman Salkin Toscher Perez PC's newest principal, Sebastian Voth, was studying at Emory University School of Law, a former chief counsel for the Internal Revenue Service told students that the IRS was a great place to start their careers. After 15 years as an IRS attorney, Voth found that the agency was also a great place to work, he told Law360 Pulse in an interview Friday.

  • September 20, 2024

    La. Tax Agency Expands Informal Payment Plans

    Louisiana taxpayers with less than $50,000 in taxes due will be able to pay over five years in an informal installment plan, the state Department of Revenue said in a rule that will increase the current threshold.

  • September 20, 2024

    Nev. Tax Agency Allows Penalty Waivers Due To Agent Errors

    The Nevada Department of Taxation can decide to waive penalties and interest for late payments from a taxpayer if the payment was late because of an error made by a taxpayer's agent, the state tax commission said in an updated regulation.

  • September 20, 2024

    NY Biz Out-Of-State Email Services Not Taxable, Dept. Says

    A New York business that subscribes to an out-of-state email hosting service doesn't need to pay sales tax, the state tax department said, as taxing such services isn't allowed under the federal Internet Tax Freedom Act.

  • September 20, 2024

    NY Curtain Walls Subject To Sales Tax, Dept. Says

    Tax is owed on the sales of curtain walls to a contractor for installation in New York buildings regardless of whether the installations constituted capital improvements to the properties, the state tax department said in an advisory opinion.

  • September 20, 2024

    NY Tobacco And Vapor Taxes Apply To Man's Product Sales

    A New Yorker owes the tobacco excise tax and a 20% supplemental tax on vapor products on his sales of product that are similar to electronic cigarettes, the state Department of Taxation and Finance said.

  • September 20, 2024

    Miss. Revenue Through Aug. Up $3M From Last Year

    Mississippi's revenue collection from July through August exceeded last year's total for that period by $3 million, according to the state Department of Revenue.

  • September 20, 2024

    Mass. Offering Tax Amnesty In November, December

    Massachusetts will grant amnesty in November and December to certain delinquent taxpayers under a program authorized by the Legislature, the state Department of Revenue said.

  • September 20, 2024

    Ill. Revenue Through Aug. Tops Forecast By $245M

    Illinois revenue for the first two months of the 2025 fiscal year totaled $245 million more than estimated, according to the Office of Management of Budget.

  • September 20, 2024

    Taxation With Representation: Gibson Dunn, Holland & Knight

    In this week's Taxation With Representation, CACI International buys Azure Summit Technology, Hotel Engine lands a valuation led by Permira, and Knowles Corp. sells its microphone business to Syntiant Corp.

  • September 20, 2024

    NY Food Waste Removal Taxable, Department Says

    Food waste removal from grocery stores, restaurants and other locations is taxable for a New York contractor because the waste has no value, so the service does not qualify as tax-exempt transportation, the state tax department said.

  • September 20, 2024

    Ore. Couple Denied Tax Deduction For Below-Market Rentals

    An Oregon couple were correctly denied income tax deductions for expenses related to rental properties, the state tax court said, because they did not charge the renters market rates, disqualifying the rentals as income-producing properties.

Expert Analysis

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

  • What Recent Study Shows About AI's Promise For Legal Tasks

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    Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.

  • Gonna Fly Now From California: SALT In Review

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    From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Litigation Inspiration: A Source Of Untapped Fulfillment

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    As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.

  • Think Like A Lawyer: Forget Everything You Know About IRAC

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    The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.

  • How New EU Tax And Transfer Pricing Rules May Affect M&A

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    Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.

  • How Firms Can Ensure Associate Gender Parity Lasts

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    Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

  • 7 Common Myths About Lateral Partner Moves

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    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

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