State & Local

  • 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.

  • September 23, 2024

    NJ Senate Bill Seeks To Ditch Transaction Nexus Requirement

    New Jersey would get rid of part of the state's remote sales and use tax nexus requirement, axing a part that specifies that retailers that make at least 200 transactions collect and remit the tax, as part of a bill introduced in the state Senate.

  • September 23, 2024

    NY Tax Applies To Trading Platform's Sales, Dept. Says

    New York sales tax applies to the receipts of a web-based exchange where people can trade foreign currencies, the state's Department of Taxation and Finance said in an advisory opinion.

  • 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.

Expert Analysis

  • Spartan Arbitration Tactics Against Well-Funded Opponents

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.