State & Local

  • September 06, 2024

    Colo. Ends Sunset On Tax Break For Agricultural Equipment

    Colorado permanently extended its personal property tax exemption for qualifying agricultural equipment and included property within a greenhouse under the exemption through legislation signed Friday by Democratic Gov. Jared Polis.

  • September 06, 2024

    Vialto Partners Member Joins Baker McKenzie As Partner

    Baker McKenzie has hired a tax partner in Washington, D.C., from Vialto Partners, a business consulting firm, the firm announced Thursday.

  • September 05, 2024

    Unconstitutionality Of Transparency Act Clear, 11th Circ. Told

    A small business group and one of its members have told the Eleventh Circuit that an Alabama federal judge correctly ruled that the Corporate Transparency Act is unconstitutional, so there was no need for them to demonstrate that the law fails to pass constitutional muster.

  • September 05, 2024

    Holland & Knight Appoints Former Perkins Coie Tax Partner

    Holland & Knight LLP appointed a partner to its Portland, Oregon, office who previously served as a partner in energy tax law for Perkins Coie LLP, the firm announced.

  • September 05, 2024

    MTC Digital Work Group Ponders Tax Of Bundled Transactions

    The Multistate Tax Commission work group aiming to harmonize state tax rules for digital products released a first draft Thursday on procedures for how to tax products that are sold in a bundle, but it has not yet narrowed down specific recommendations for states.

  • September 05, 2024

    Ind. Hospital Denied Sales Tax Refund For Medical Goods

    An Indiana-based hospital can't claim a sales tax refund on purchases of certain medical items, the state Department of Revenue said, finding the items didn't qualify as tax-exempt prosthetics or drugs.

  • September 05, 2024

    NJ To Offer Brownfield Tax Credits For Solar Projects

    New Jersey will bolster its tax credits for its brownfields redevelopment incentive program and grant tax credits to solar energy projects built on closed landfills as part of a bill signed by Gov. Phil Murphy.

  • September 05, 2024

    Texas Revenues Rise 1% In 2024 Fiscal Year

    Texas' general revenue collection from September 2023 through August was roughly 1% higher than it was in the prior fiscal year, the state comptroller's office said.

  • September 05, 2024

    Indiana Co. Entitled To Tax Refund On Research Expenses

    An Indiana research company can get a sales tax refund on some of its purchases of equipment it uses in research operations, but not on items such as office supplies and furniture, the Department of State Revenue said.

  • September 05, 2024

    Ohio Floats Rule Defining Transient Guests For Tax Purposes

    Customers renting sleeping accommodations in Ohio for less than 30 consecutive days would be defined as transient guests under a draft rule released Thursday by the state tax department.

  • September 05, 2024

    Ind. Tax Dept. Finds Co.'s Refund Request Timely

    A corporation's Indiana income tax refund claim for 2015 was timely filed in 2023 as adjustments were made to its federal return, the state Department of Revenue said.

  • September 05, 2024

    Ind. Dept. OKs Transport Sales Tax Break For Waste Hauler

    An Indiana company that transports municipal sewage waste was entitled to a sales tax refund on certain purchases, the state Department of Revenue said, because the items purchased were used for the public transportation of property.

  • September 04, 2024

    Ohio Justices Affirm School Board's Right To Past Tax Appeal

    An Ohio law that bars school boards from appealing certain valuation rulings from boards of revision doesn't apply to complaints that were pending when the restriction took effect in 2022, the state Supreme Court affirmed Wednesday.

  • September 04, 2024

    Colo. Cuts Property Tax Assessment Rates, Limits Growth

    Colorado will cut property tax assessment rates and impose caps on the growth of local revenue under legislation signed into law Wednesday by Gov. Jared Polis, staving off two ballot initiatives critics said would have devastated local government budgets.

  • September 04, 2024

    Mass. Tax Panel OKs Nix Of Value Cut On Renovated Housing

    The owner of a Massachusetts apartment building that contains a commercial space was unable to have the property's valuation reduced because its evidence of comparable sales didn't account for differences in the properties, the state Appellate Tax Board affirmed.

  • September 04, 2024

    Maryland Joining IRS Direct File Next Year

    Maryland will join the IRS' free electronic tax filing program known as Direct File in 2025, the U.S. Department of the Treasury and the Internal Revenue Service announced Wednesday.

  • September 04, 2024

    Ex-Mass. Pol 'A Little Sloppy' But Not Criminal, Jurors Told

    Former Massachusetts state Sen. Dean A. Tran denied charges Wednesday that he stole pandemic unemployment assistance and cheated on his taxes, with his attorney telling a jury that Tran simply made a series of paperwork "mistakes."

  • September 04, 2024

    Pa. Revenue Through Aug. Beats Forecast by $54 Million

    Pennsylvania's general fund collection in the first two months of the 2025 fiscal year was $54 million more than budget projections, according to the state's revenue secretary.

  • September 04, 2024

    Arkansas Net Revenues Up $10M From Forecast

    Arkansas net general revenue in July and August was $10 million above estimates, according to a report the state Department of Finance and Administration published Wednesday.

  • September 04, 2024

    W.Va. Revenues Through Aug. Lower Than Budget Forecast

    West Virginia's general revenue collection through August was down $205,000 from budget forecasts, according to the state Budget Office.

  • September 04, 2024

    Kansas' Total Receipts Through Aug. Beat Estimates By $7M

    Kansas' total tax receipts in the first two months of the 2025 fiscal year were $7 million higher than estimates, according to the governor's office.

  • September 04, 2024

    Ohio Board Denies Tax Break For Road Leased To School

    A service road that a school leased isn't exempt from property taxes because nearby business owners also used the road for noneducational purposes, the Ohio Board of Tax Appeals ruled Wednesday.

  • September 03, 2024

    Ga. Proposes Changes To Consolidated Returns Policy

    A Georgia affiliated group filing a consolidated federal income tax return would no longer need to petition the state commissioner before doing so for state income tax purposes under a rule amendment proposed by the state Department of Revenue.

  • September 03, 2024

    Ga. Floats Amending Carry-Forward Period For Some Credits

    The carry-forward periods for certain credits in Georgia would be altered to comply with legislation signed by Gov. Brian Kemp, according to rule amendments proposed by the state Department of Revenue.

  • September 03, 2024

    Fla. Seeks To Toss JetBlue's Suit Over Taxable Miles Formula

    The Florida Department of Revenue asked a state court to toss JetBlue's claims that a law that defines what counts as miles flown inside Florida for tax purposes unconstitutionally encompasses territory outside the state, saying apportionment parameters don't need to match a state's geographic boundaries.

Expert Analysis

  • 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.

  • 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.

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