State & Local
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November 08, 2024
La. House Panel OKs Constitutional Property Tax Change
The Louisiana House Ways and Means Committee advanced a bill Friday that, if approved by the Legislature to be placed on the ballot and then passed by voters, would create a constitutional amendment moving property tax provisions from the constitution to state statute.
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November 08, 2024
Va. Tax Head Allows 1-Time Credit For Erroneous Collection
A provider of installation, maintenance and inspection services for fire suppression systems and kitchen hood and ventilation systems that erroneously collected and remitted Virginia sales tax may be eligible for a one-time credit against a use tax assessment, the state tax commissioner said in a letter ruling.
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November 08, 2024
Shutts & Bowen Adds Complex Taxation Pro In Sarasota
Shutts & Bowen LLP has brought on a new partner at the firm's growing Sarasota, Florida, office, bringing close to 20 years of private practice tax law experience to the firm's private client services practice group.
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November 08, 2024
Mass. Hay Farm Not Eligible For Ag Tax Break, Court Affirms
A Massachusetts land parcel that is used for growing and harvesting hay is not eligible for a reduced tax assessment as agricultural land because not enough of the parcel is devoted to the haying operation, the state Court of Appeals affirmed Friday.
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November 08, 2024
Md. Digital Ad Tax Violates 1st Amendment, 4th Circ. Told
Maryland's digital ad tax law violates the First Amendment, a conservative tax advocacy group told the Fourth Circuit, urging it to reverse a ruling upholding the tax against a challenge from the U.S. Chamber of Commerce and others.
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November 07, 2024
La. House Panel OKs Flat Income Tax, Nix Of Franchise Tax
The Louisiana House tax-writing committee passed legislation Thursday that would create a flat personal income tax rate and eliminate the state's franchise tax, giving initial approval to portions of the governor's broader tax overhaul plan that lawmakers are slated to debate in the coming weeks.
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November 07, 2024
Fla. Counties Say Notice Was Insufficient In $5B Bond Deal
A group of Florida counties and tax collectors asked the Florida Supreme Court Thursday to reverse a decision that found they could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, arguing they were not given proper notice of the bond validation hearing.
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November 07, 2024
MTC Digital Work Group Eyes Streamlined Sales Tax Approach
The Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products said Thursday that it would investigate another group's model for how to tax products that are sold in a bundle.
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November 07, 2024
Colo. Voters Approve Collection Of Gambling Tax Above Cap
Colorado voters overwhelmingly approved a ballot measure that allows the state to keep and spend sports betting tax revenue beyond a previously approved statutory cap and use the money for water projects instead of refunding it to casinos, according to unofficial results provided by a representative of the secretary of state's office Thursday.
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November 07, 2024
Minn. Court Nudges $50K Off Tax Value Of St. Paul Home
A Minnesota home was over-assessed and should have its valuation reduced by $50,000, according to the state's tax court, taking into consideration a comparable sales analysis presented by the owners.
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November 07, 2024
Ariz. Textile Launderer Denied Manufacturing Tax Break
An Arizona company that launders, sanitizes and rents textiles to the healthcare industry was correctly denied a use tax exemption because it was not a manufacturing or processing operation eligible for the break, an Arizona appeals court said Thursday.
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November 07, 2024
NJ Bills Seek Tax Amnesty Program To Increase School Aid
New Jersey would offer a tax amnesty program next year in an effort to boost funding for schools under legislation that a trio of Republicans filed in the state Assembly and Senate.
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November 07, 2024
Ariz. OKs Property Tax Credits For Unattended Nuisances
Arizona property owners affected by public nuisances that local governments fail to address could qualify for tax refunds under Proposition 312, a ballot measure approved by state voters.
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November 07, 2024
NY ALJ Upholds Tax On Severance Paid To Hawaii Resident
A Hawaii resident was correctly taxed on a severance payment from a New York employer because her leaving qualified as a taxable termination agreement under state law, a New York administrative law judge determined Thursday.
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November 07, 2024
Mass. Court Affirms Nix Of Property Tax Appeal Citing Blight
A Massachusetts homeowner's request for a property tax abatement because of local blight was properly rejected by a state tax board because the owner did not pay the tax at issue as required, the state appeals court ruled Tuesday.
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November 07, 2024
Couple Didn't Establish Fla. Domicile, Owe NY Tax, Judge Says
A couple that owned homes in New York and Florida and began a transition to living full time in Florida were not yet domiciled in that state because they maintained ties and spent significant amounts of time in New York, an administrative law judge ruled in a determination released Thursday.
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November 07, 2024
Transparency Act Should Exclude Housing Co-Ops, Court Told
A group of housing cooperatives asked a Michigan federal judge to grant them an exemption from the "dragnet" Corporate Transparency Act, claiming the disclosure requirements will deter members from serving on boards that govern affordable housing developments.
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November 07, 2024
NH General Revenues Drop $1M From Projection
New Hampshire's total receipts from July through October fell $1 million short of estimates, the state Department of Administrative Services reported Thursday.
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November 07, 2024
Mo. Revenue Collection Through Oct. Falls $135M
Missouri's tax collection dropped by $135 million in July through October compared with the same period last fiscal year, according to the state Department of Revenue.
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November 07, 2024
Ala. Revenue In Oct. Down $35M From Last Year
Alabama's general revenue collection in October fell $35 million compared with the same month last fiscal year, according to a report by the state Department of Revenue.
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November 07, 2024
Minn. Tax Court Tosses Late Appeal By 4-Year Nonfiler
A Minnesota resident who did not file personal income tax returns for four years must pay the amounts assessed by the state revenue commissioner, the state tax court said, dismissing the resident's appeal as untimely.
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November 07, 2024
Mass. Tax Board Won't Hear Value Appeal After Late Payment
A Massachusetts couple's challenge to the valuation of their property cannot be heard by a state tax board because they paid an installment of their taxes late and incurred interest, the board said in an opinion released Thursday.
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November 06, 2024
Chicago Pol Urges Narrow Reading Of False Statement Law
The U.S. Supreme Court should narrowly interpret the federal statute barring people from using false statements to influence certain financial institutions because backing the government's broad reading could expose borrowers to criminal liability that was never intended, former Chicago alderman Patrick Daley Thompson argued Wednesday.
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November 06, 2024
Venue For Fla. County Suit Against Funder Getting New Look
A Florida appellate court ruled Wednesday that Palm Beach County can't use the "sword-wielder" exception to deny a funding agency's choice of court in a lawsuit over the authority to levy property taxes, saying the agency has proved it's a governmental entity entitled to a home venue privilege.
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November 06, 2024
Browns Won't Stop Ohio From Joining Stadium Dispute
The Cleveland Browns told an Ohio federal court that it has no problem with the state joining the City of Cleveland in facing down the NFL team's suit, which claims that a state law unconstitutionally impedes the team's plan to move to a new stadium.
Expert Analysis
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DC's Housing Tax Break Proposal: What's In It, What's Missing
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.
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Location, Location, Location: SALT In Review
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.
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6 Pointers For Attys To Build Trust, Credibility On Social Media
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.
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A Post-Mortem Analysis Of Stroock's Demise
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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How 3 New Laws Change Calif. Nonprofits' Legal Landscape
Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.
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SG's Office Is Case Study To Help Close Legal Gender Gap
As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.
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Thinking Big And Soaking The Rich: SALT In Review
From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Reimagining Law Firm Culture To Break The Cycle Of Burnout
While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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High Court Case Could Reshape Local Development Fees
If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.
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Nebraska Should Abandon Proposed Digital Ad Tax
If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.
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The Legal Industry Needs A Cybersecurity Paradigm Shift
As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.
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As Promised, IRS Is Coming For Crypto Tax Evaders
The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.
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5 Reasons Associates Shouldn't Take A Job Just For Money
As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.