State & Local

  • September 06, 2024

    NY Strip Club Owner Appeals $3.9M Tax To High Court

    A New York law requiring corporations to pay disputed sales taxes before seeking judicial review violates the U.S. Constitution and state constitution, a strip club owner seeking an appeal of a $3.9 million assessment told the state's highest court.

  • September 06, 2024

    Ind. Says Ky. Woman Was Incorrectly Assessed Income Tax

    A Kentucky resident who worked for an Indiana-based employer was incorrectly assessed individual income tax because the majority of her gross income was received in her home state, the Indiana Department of State Revenue said. 

  • September 06, 2024

    Ind. Man Still State Resident Despite Traveling For Work

    An Indiana resident failed to prove he left his state domicile and established a residence in Missouri, the Department of State Revenue said in a letter of finding rejecting his appeal to abate an individual income tax assessment.

  • September 06, 2024

    W.Va. Gov. Plans Special Session To Cut Income Tax

    West Virginia Gov. Jim Justice said he will call lawmakers to a special session to focus on legislation that would cut the state's personal income tax and implement a child care tax credit.

  • September 06, 2024

    Taxation With Representation: Debevoise, Bennett, Orrick

    In this week's Taxation With Representation, Verizon reaches a deal to absorb Frontier in a deal worth $20 billion, First Majestic agrees to buy Gatos Silver for $970 million, and Epam Systems inks a $630 million purchase of Neoris.

  • 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.

Expert Analysis

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

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    From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Maximizing Law Firm Profitability In Uncertain Times

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    As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.

  • Preparing Your Legal Department For Pillar 2 Compliance

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    Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.

  • What Large Language Models Mean For Document Review

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    Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.

  • 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.

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