State & Local

  • September 24, 2024

    NY Marina Owes Sales Tax On Floating Docks Purchases

    A New York marina owes sales tax on its purchases of floating docks because the docks do not qualify as the installation of a capital improvement, the state Department of Taxation and Finance said in a ruling released Tuesday.

  • September 24, 2024

    Propane Sales To NY Home Not Taxed, Tax Dept. Says

    A New York homeowner who orders propane to heat a detached garage isn't required to pay state sales tax on the transaction, the state Department of Taxation and Finance said in an opinion released Tuesday.

  • September 24, 2024

    Calif. Authorizes Sending Sales Tax Notices Electronically

    California authorized the state Department of Tax and Fee Administration to send electronic notices for sales and use tax assessments and determinations regarding various other taxes and fees as part of a bill signed by Gov. Gavin Newsom.

  • September 24, 2024

    NY Energy Tax Break Available For Apt. Buildings, Dept. Says

    Gas and electricity used in a landlord's New York state apartment buildings, including common areas, are eligible for a sales tax exemption for residential energy sales, the state tax department said in an opinion released Tuesday.

  • September 24, 2024

    NY Dept. Says Online Directory Services Not Taxed

    New York's sales tax isn't levied on a business that maintains an online directory listing people who represent claimants seeking disability benefits, the state Department of Taxation and Finance said in an opinion released Tuesday.

  • September 24, 2024

    NY Dept. Says Online Astrology Readings Not Taxable

    A New York business that offers users personalized astrological birth-chart readings is not subject to tax because its services aren't taxable information services, the state tax department said in a ruling released Tuesday.

  • September 24, 2024

    NY Tax Dept. Says Foreign IT Services Are Taxable

    A foreign company that provides information technology services to businesses in New York must collect and remit sales tax on receipts from clients within the state, the state Department of Taxation and Finance said Tuesday.

  • September 24, 2024

    Insurer Wants Quick Appeal At 8th Circ. In DOL Tax Fight

    A health insurer will seek the Eighth Circuit's review after a federal judge refused to toss a suit from the U.S. Department of Labor claiming the company unlawfully took at least $66.8 million in Minnesota state tax liability from plans it administered to pay in-network providers.

  • September 24, 2024

    NJ Power Broker Says AG's 'Crime Thriller' Lacks A Crime

    Powerful New Jersey businessman George E. Norcross III Tuesday called the Garden State's 111-page indictment alleging he led a scheme to strong-arm the acquisition of waterfront property in Camden through threats of economic and reputational harm a "crime thriller with no crime," and said it must be dismissed.

  • September 24, 2024

    NY Blood Bought To Treat Livestock Not Taxed, Dept. Says

    Blood products are exempt from sales tax if bought for surgical procedures performed on certain livestock and poultry, the New York state tax department said in an opinion released Tuesday, but not if they are used on pets.

  • September 24, 2024

    Colo. General Fund Revenue In Aug. Down $63M

    Colorado's general fund revenue in August was $63 million lower than it was in the same month last year, according to the state Department of Revenue.

  • September 24, 2024

    NY Escape Rooms Subject To Sales Tax, Dept. Says

    Admissions charges to escape or "mystery" rooms, where customers participate in interactive challenges and activities, are amusements subject to sales tax, the New York state tax department said in an opinion released Tuesday.

  • September 24, 2024

    NY Tax Dept. Says Coffee-Flavored Drinks Not Taxed

    A New York business's sales of coffee-flavored products don't incur sales tax, the state Department of Taxation and Finance said in an advisory opinion released Tuesday.

  • September 24, 2024

    Ariz. Revenue Through August Tops Forecast By $119M

    Arizona's general revenue collection from July through August was $119 million higher than expected, according to the state Joint Legislative Budget Committee.

  • September 24, 2024

    NY Sales Tax Due On Vehicle's Lease Balance, Dept. Says

    A New York taxpayer who assumed a lease on a motor vehicle from another taxpayer owes sales tax on the remainder of lease payments despite tax being paid on the initial lease, the state Department of Taxation and Finance said in a ruling released Tuesday.

  • September 24, 2024

    NY Tax Applies To Tree Inventory Services, Dept. Says

    A company's tree inventory services are subject to New York sales tax because the custom reports the company gives clients constitute taxable maintenance and servicing of real property, the state Department of Taxation and Finance said in a ruling released Tuesday.

  • September 24, 2024

    Mich. Court Affirms Walmart Valuation As $5M Vacant Property

    The $5 million tax valuation of a Walmart store in Michigan will stand, the state court of appeals said, rejecting arguments by a local township that a tax panel was wrong to value it as if it were vacant.

  • September 24, 2024

    NY Tax Doesn't Apply To UK Biz's Motor Parts Purchases

    New York sales tax doesn't apply to a business's purchases of motor parts, because while the parts were purchased in New York, they were resold overseas, the state tax department said in a ruling released Tuesday.

  • September 24, 2024

    Miller & Chevalier Adds Federal Tax Expert From White & Case

    Miller & Chevalier Chtd. announced that it added a former partner at White & Case LLP to its tax controversy and litigation practice.

  • September 23, 2024

    NJ Justices Probe State's Role In Tax Sale Foreclosures

    The New Jersey Supreme Court on Monday probed whether the state's Tax Sale Law still holds up in the wake of a 2023 U.S. Supreme Court ruling that the government cannot profit from a property seizure, pondering the state's role in tax sale foreclosures and if a private, third-party lienholder could be considered a state actor.

  • September 23, 2024

    SC Judge Won't Rethink CarMax Transfer Pricing Ruling

    A South Carolina administrative law judge denied a request from CarMax to revisit his decision that the company used intercompany transactions to distort an entity's business activity and thus its tax burden in the state.

  • September 23, 2024

    Newsom Vetoes Tax Credit For Buyers Of Manufacturing Gear

    A California bill that would have provided purchasers of manufacturing equipment with state tax credits equal to the amount of nonexempt sales and use taxes paid on the purchase of equipment was vetoed by Gov. Gavin Newsom.

  • September 23, 2024

    The Tax Angle: Corporate Inversions, SALT Cap

    From a look at criticisms that the 2017 federal tax law failed to stop corporations from moving overseas to GOP efforts to navigate the SALT cap ahead of the November elections, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • September 23, 2024

    NY Extends Industrial Property Tax Break Application Deadline

    New York state extended by four years to 2029 the deadline to apply for property tax abatements for eligible industrial and commercial buildings in New York City as part of a bill signed by Democratic Gov. Kathy Hochul.

  • September 23, 2024

    Disney Asks Justices To Review NY Tax On Foreign Royalties

    New York's highest court used the wrong standard for evaluating tax statutes for discrimination when it denied deductions that The Walt Disney Co. sought for royalties received from foreign affiliates, the company argued in a petition to the U.S. Supreme Court that Law360 obtained Monday.

Expert Analysis

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

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