State & Local

  • September 25, 2024

    Colo. Panel OKs Expanding Sales Tax License Search Engine

    Colorado would expand its online search function for sales and use tax licenses and exemption certificates to allow searches by a retailer's name and federal identification number under draft legislation approved by a legislative task force Wednesday.

  • September 25, 2024

    Colo. Sales Tax Panel OKs More Confidentiality In Audits

    Third-party sales tax audits performed on behalf of local jurisdictions in Colorado would face increased confidentiality standards under draft legislation approved Wednesday by a legislative panel.

  • September 25, 2024

    Dept. Asks Mich. Justices To Tackle Unitary Tax Case

    The Michigan Supreme Court should review an appellate court decision that found that insurance companies that are part of Nationwide should file their taxes as a unitary group because the case poses a significant public impact, the state Treasury Department said.

  • September 25, 2024

    Texas Court Denies District's Attempt To Boost Valuations

    A Texas trial court didn't err in throwing out a counterclaim brought by a local appraisal district to increase the assessed values of two multifamily properties, a state appeals court ruled Wednesday.

  • September 25, 2024

    NJ Bill Would Hike Threshold For Tax On Property Transfers

    New Jersey would raise the threshold for the imposition of a controlling interest transfer tax or an additional fee on transfers of various kinds of real property under a bill introduced in the state Assembly.

  • September 25, 2024

    Wyden Calls On 2025 Tax Bill To Include Partnership Reform

    Lawmakers should consider next year how to revise partnership tax laws to better collect on large businesses' income without harming smaller entities as Congress debates over how to address expiring tax provisions, Senate Finance Committee Chairman Ron Wyden said Wednesday.

  • September 25, 2024

    Puerto Rico Seeking Input On Implementing Global Min. Tax

    Puerto Rico's Department of the Treasury is looking for public comments regarding possible implementation of the Organization for Economic Cooperation and Development's 15% global corporate minimum tax on large multinational entities.

  • September 24, 2024

    Mo. Cannabis Shop Asks Appeals Court To Scrap County Tax

    A Missouri appeals court should overturn a lower court's ruling that the state's constitution allowed a county to impose a cannabis tax on businesses that are also charged city taxes within its boundaries, a cannabis company told the court.

  • September 24, 2024

    Microsoft Fights Mich. Tax Treatment Of Cost Share Payments

    Microsoft urged the Michigan Tax Tribunal to find that cost sharing agreement receipts from affiliates constituted licenses of intellectual property that should be included in its apportionment formula, arguing that the state's tax agency incorrectly followed federal transfer pricing rules in excluding the payments from its tax calculations.

  • September 24, 2024

    Mont. Regs Carry Out Individual Income Tax Changes

    Montana has adopted regulations to implement legislation enacted in 2021 and 2023 that made substantive changes to the state's individual income tax under regulatory updates adopted by the state Department of Revenue, according to a notice published in the state register.

  • September 24, 2024

    Ohio Dept. Floats Sales Tax Regs To Define Transient Guests

    Ohio would define "sleeping accommodation" and "transient guests" to carry out provisions of state sales tax law governing transactions between hotels and guests as part of regulations proposed by the state Department of Taxation.

  • 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.

Expert Analysis

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

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