State & Local

  • March 04, 2024

    BREAKING: Trump's Former Finance Lieutenant To Plead Guilty To Perjury

    Allen Weisselberg, the longtime former financial chief of Donald Trump's real estate business empire, surrendered Monday morning to the Manhattan district attorney's office and is slated to plead guilty to lying under oath in the New York attorney general's civil fraud trial.

  • March 01, 2024

    Pa. Supreme Court Snapshot: Judge's Side Gig Vexes Tax Row

    In its first argument session of 2024, the Supreme Court of Pennsylvania will once again have seven justices on the bench to hear cases concerning issues like a judge taking a second job, following last year's elevation of Superior Court Judge Daniel D. McCaffery to fill the vacancy left by the death of former Chief Justice Max Baer in 2022.

  • March 01, 2024

    Fla. Senate OKs Amendment Exempting Ag Land

    The Florida Senate approved a joint resolution that would exempt property on land classified as agricultural from property taxes if a constitutional amendment is approved by voters and enacted by the Legislature.

  • March 01, 2024

    Colo. Revenue Collection In January Down $177M

    Colorado's general revenue collection in January was roughly $177 million lower than it was in the same month last year, according to data from the state's Department of Revenue.

  • March 01, 2024

    NY Appeals Court OKs Cutting Golf Course Value By Millions

    A New York appeals court backed a decision cutting a golf course's fair market value over several years from as high as $37 million to as low as $9 million, finding that an expert report and testimony by the property's owners were supported by the facts of the case.

  • March 01, 2024

    Maine Tax Revenues Through Jan. Up $48M Over Estimates

    Maine's revenue collection from July through January for fiscal year 2024 was $48 million over budget forecasts, the state Department of Administrative and Financial Services reported.

  • March 01, 2024

    Court Urged To Act Quickly On Dispute Over Ariz. Tax Rebates

    Arizona taxpayers will suffer irreparable harm if the state's lawsuit against federal taxation of Arizona tax rebates is not heard during the current tax filing season, the state told a federal court.

  • March 01, 2024

    Ala. Senate OKs Exemption For Feminine Hygiene Products

    Alabama would exempt baby supplies and feminine hygiene products from state sales and use tax under a bill passed by the state Senate.

  • March 01, 2024

    Ind. Dept. Says Telephone Co. Warranties Subject To Tax

    A communication company doing business in Indiana is not entitled to a use tax refund for free cellphones provided to customers at the beginning of a contract, and replacement phones offered through its optional warranty contracts are subject to use tax, the state Department of State Revenue said.

  • March 01, 2024

    House Tax Panel To Prep Members On OECD Pillar 1

    Neither Republicans nor Democrats on the House Ways and Means Committee have opined much about the OECD profit reallocation plan known as Pillar One, but they will gain valuable information during an upcoming subcommittee meeting, a tax staffer for the panel said Friday.

  • March 01, 2024

    Ind. Tax Dept. Abates Biz's Penalty, Rejects Willful Neglect

    The Indiana Department of State Revenue ruled that an out-of-state retailer should be refunded a penalty payment because it didn't intentionally underreport its sales tax liability.

  • March 01, 2024

    Taxation With Representation: Pillsbury, Cleary Gottlieb

    In this week's Taxation with Representation, First Advantage Corp. acquires Sterling Check Corp., International Game Technology spins off two subsidiaries, Disney merges its media operations in India with Reliance Industries, and Atlas Energy Solutions purchases Hi-Crush.

  • February 29, 2024

    Verizon's Fla. Tax Deductions Expired, Appeals Court Rules

    Verizon is barred from claiming tax deductions in Florida from net operating losses on businesses it acquired more than 20 years ago, and federal tax mitigation provisions that could allow the company to sidestep Florida's three-year time limit do not apply, a state appeals court affirmed.

  • February 29, 2024

    Local Gov't Reps Urge Mass. Lawmakers To Raise Tax Ceilings

    Massachusetts cities and towns should have the option of boosting their taxes on meals and lodging and imposing a new vehicle surtax, representatives of local jurisdictions told a state legislative panel Thursday, urging them to support legislation pitched by the governor.

  • February 29, 2024

    Wash. Concrete Co. Loses Challenge To Sales Tax Rule

    A Washington state appeals court rejected a company's challenge to a state rule that imposes sales tax on concrete pumping services, saying the rule doesn't need to be invalidated even if it differs from another rule on the treatment of such services.

  • February 29, 2024

    NC Says Court Blocked From Philip Morris Franchise Tax Row

    The North Carolina Department of Revenue is urging the state Supreme Court to uphold a loss for Philip Morris in the agency's fight to fetch more than $300,000 in franchise tax from the tobacco giant, arguing that state law forbids an administrative court from contemplating the constitutionality of tax law.

  • February 29, 2024

    Ind. Corp. Timely Filed Return Due To Extension, Dept. Says

    An Indiana company is due a corporate tax refund as the deadline for filing an amended return was extended due to a federal seven-month extension provision, the Department of Revenue said in a letter of findings.

  • February 29, 2024

    Ala. Bill Seeks Additional Simplified Sellers Use Tax

    Alabama would impose an additional tax amount on the price of tangible property sold in the state by participants in its simplified sellers use tax program under a bill introduced in the state House of Representatives.

  • February 29, 2024

    Conn. Bill Seeks Deduction For Homebuyer Account Deposits

    Connecticut would offer a tax deduction to some taxpayers for amounts deposited in a first-time homebuyers savings account under a bill introduced in the state House of Representatives on Thursday. 

  • February 29, 2024

    Colo. House OKs Multistate Online Insurance Tax Filing

    Colorado would require insurance companies to pay certain taxes through a multistate third-party online application approved by the state Division of Insurance under legislation passed by the state House of Representatives.

  • February 29, 2024

    Conn. Bill Seeks Sales Tax Cut For Housing Project Materials

    A bill introduced in the Connecticut Senate would reduce sales and use taxes on items used in the construction of affordable housing.

  • February 28, 2024

    Wash. Housing Program Funding Stream Survives Challenge

    A Washington appellate court has upheld a document-recording surcharge implemented statewide in 2021, the proceeds of which fund housing and homelessness initiatives, overriding a trade group's arguments that the surcharge is an unconstitutional property tax.

  • February 28, 2024

    SC Legislature OKs Standards For Transfer Pricing Matters

    South Carolina lawmakers passed a bill Wednesday that would impose additional standards for when the state or a business can assert alternative apportionment when evaluating transfer pricing matters.

  • February 28, 2024

    Oklahoma Will Eliminate State Tax On Groceries

    Oklahoma will eliminate the state's 4.5% tax on groceries as part of a bill signed into law by the governor Wednesday.

  • February 28, 2024

    Calif. Offers Tax Extension Following San Diego Floods

    San Diego taxpayers will have until June 17 to file and pay state taxes following storms and flooding in the area, which matches a federal tax extension, the state Franchise Tax Board announced.

Featured Stories

  • Pa. Supreme Court Snapshot: Judge's Side Gig Vexes Tax Row

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    In its first argument session of 2024, the Supreme Court of Pennsylvania will once again have seven justices on the bench to hear cases concerning issues like a judge taking a second job, following last year's elevation of Superior Court Judge Daniel D. McCaffery to fill the vacancy left by the death of former Chief Justice Max Baer in 2022.

  • Stalled Pillar 1 Raises Specter Of EU Digital Tax

    Todd Buell

    The stalling at the international level of a redistribution of taxing rights known as Pillar One is raising questions about whether the European Union would revive a digital tax, which it had put aside hoping Pillar One would succeed.

  • Ohio Justices May Clear Up Persistent Sourcing Questions

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    Two cases pending before the Ohio Supreme Court could resolve questions around the evidentiary bar needed to prove that receipts from goods that are temporarily parked in the state's warehouses before being shipped elsewhere aren't subject to Ohio's gross receipts tax.

Expert Analysis

  • How Firms Can Ensure Associate Gender Parity Lasts

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    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.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    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.

  • Thinking Big And Soaking The Rich: SALT In Review

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    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.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    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.

  • High Court Case Could Reshape Local Development Fees

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    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.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    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.