State & Local
-
May 20, 2024
Va. Tax Head Nixes Assessment Transfer To Org's Tax Contact
The Virginia Department of Taxation incorrectly transferred the withholding tax assessments of an organization to the woman listed as the organization's withholding tax contact, the state tax commissioner ruled.
-
May 20, 2024
Vt. General Revenue Collection Up $38M From Last Year
Vermont general revenue collection from July through April exceeded last year's total by $38 million, according to a monthly report by the state Agency of Administration.
-
May 20, 2024
Va. Tax Head Nixes Drywall Co.'s Withholding Tax Assessment
A Virginia drywall business was improperly assessed withholding tax after the Department of Taxation claimed the business had incorrectly classified employees as contract workers, the state tax commissioner ruled.
-
May 20, 2024
Ex-Conn. Town Atty Sues Over 'False' Ethics Complaint
Former Newington, Connecticut, town attorney Benjamin Ancona Jr. and other former officials took the Hartford-area suburb to state court claiming the town's assessor and others defamed them in and regarding a now-dismissed ethics complaint that was purportedly loaded with false statements.
-
May 20, 2024
Tenn. Tax Collection Falls $494M Short Of Estimate
Tennessee's tax revenue collection from August through April underperformed a budget projection by $494 million, the state Department of Finance and Administration said in a report.
-
May 20, 2024
Utah Revenue Through April Rises $19M From Prior Year
Utah collected $19 million more in net general revenue from July through April than it did during the same period last fiscal year, the state Tax Commission reported.
-
May 20, 2024
Colo. To Impose Fee On Car Rentals To Fund Rail Projects
Colorado will impose a daily fee on vehicle rentals to raise funding for rail and transit infrastructure projects under legislation signed by Democratic Gov. Jared Polis that could be subject to litigation or a challenge at the ballot box.
-
May 20, 2024
Iowa Exempts Rentals Between Affiliates From Sales, Use Tax
Iowa exempts certain leases or rentals between affiliates from the state's 6% sales and use tax under a bill signed by the governor.
-
May 20, 2024
Feds Fight Proposed Delay In Hunter Biden's Tax Trial
Hunter Biden shouldn't be allowed to delay his criminal tax trial in California just because his lead attorney says the dates run up against Biden's upcoming trial in Delaware on firearms charges, the special counsel's office told a federal court.
-
May 20, 2024
Va. Revenue Through April Grows $1.1B From Prior Year
Virginia general revenue collection from July through April was up by $1.1 billion compared with the same period last fiscal year, according to a statement from the state Department of Accounts.
-
May 20, 2024
NJ Panel Advances Tax Credit Boost For Tech Co. Investments
A New Jersey Assembly committee advanced a bill that would increase tax credits offered under the state's angel investor tax credit program for investments in certain technology businesses.
-
May 17, 2024
Mich. $3.4M Sales Tax Bill Is Wrong, Sneaker Site Tells Court
The Michigan Treasury Department incorrectly calculated a sneaker resale site's sales tax liability from 2017 through 2019, as the site is a marketplace facilitator required to collect tax beginning in 2020, the site told the state Court of Claims.
-
May 17, 2024
Home Distillers Tell Feds Ban Fails Under Spirit Of The Law
The Hobby Distillers Association said the federal government is exceeding its constitutional powers and treading on states' rights by banning homemade liquor under its taxing authority, as the group laid out its position Friday at the request of a Texas federal judge.
-
May 17, 2024
Md. To Allow Disclosure Of Tax Info For Compliance Efforts
Maryland will allow the disclosure of tax information to outside parties to assist the state comptroller's tax compliance efforts under a bill signed by the governor.
-
May 17, 2024
Fla. Appeals Court Nixes Condo Tax Sale After Address Mix-Up
A Florida state appeals panel authored a split decision ordering a lower district court to reverse a tax deed sale after a property owner in Miami-Dade claimed the county's clerk of court failed to provide notice that his condo was being put up for sale due to a delinquent tax bill.
-
May 17, 2024
Credit Suisse Can't Reverse $21.3M Biz Loss Denial
Credit Suisse cannot carry forward $21.3 million in business losses from 2015-2017 to its 2018 Michigan tax return, a state appeals court said, letting stand a ruling that the bank miscalculated its business income from those years on its returns.
-
May 17, 2024
Ark. High Court Nixes $35M Hotel Tax Bill On Travel Cos.
An Arkansas circuit court erred in finding that online travel companies such as Hotels.com and Expedia were on the hook for $35 million in unpaid hotel taxes, the state's Supreme Court ruled, finding that a decades-old tax statute didn't apply to them.
-
May 17, 2024
Md. Allows County To Add Excise Tax On Telecom Services
Maryland will authorize the state's second-most populous county to impose an excise tax on telecommunications services in addition to the county's sales and use tax on such services under a bill signed by the governor.
-
May 17, 2024
Ohio School Board Can't Appeal Property Value To Court
An Ohio school board is prohibited from appealing a board of revision's valuation of a property that the school board didn't own to a court of common pleas, a state appeals court ruled.
-
May 17, 2024
Mo. Lawmakers OK Fee Carveout For Streaming, Satellite Cos.
Missouri would exempt streaming and satellite TV companies from local franchise fees that cable companies pay under a bill headed to the governor's desk after the state House of Representatives gave its approval Friday.
-
May 17, 2024
Missouri Bill To Ban St. Louis Teleworker Tax Fails To Pass
A push by Missouri lawmakers to prevent St. Louis from imposing its earnings tax on remote workers stalled Friday for the fourth consecutive year when the state Senate adjourned for the year without giving the proposal final approval.
-
May 17, 2024
Judge Sets Hearing For Delay In Hunter Biden's Tax Trial
A California federal judge agreed Friday to consider Hunter Biden's request to push back his $1.4 million criminal tax trial, setting a hearing to address his claim that the dates interfere with his Delaware gun trial and threaten to prevent him from getting a fair shake.
-
May 17, 2024
Md. Urges Court To Nix Google's Digital Ad Tax Challenge
Google's challenge to Maryland's digital ad tax should be summarily thrown out because the federal law cited by the company in its case is itself unconstitutional, whereas the tax is constitutionally sound, Maryland's comptroller told the state's tax court.
-
May 17, 2024
Kansas Gov. Vetoes Tax Omnibus, Calls For Special Session
Kansas Democratic Gov. Laura Kelly has vetoed three tax bills, one of which would have restructured the state's income tax brackets and made other tax changes, saying the plan was too costly for the state.
-
May 17, 2024
RI General Revenue Through April Exceeds Forecast By $6M
Rhode Island's total general revenue from July through April was $6 million higher than budget estimates, according to a report by the state's Department of Revenue.
Expert Analysis
-
Understanding Discovery Obligations In Era Of Generative AI
Excerpt from Practical Guidance
Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.
-
The Case For Post-Bar Clerk Training Programs At Law Firms
In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.
-
Ohio Voters Legalize Cannabis — What Comes Next?
This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.
-
Bezos On The Move: SALT In Review
From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief
In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.
-
AI Can Help Lawyers Overcome The Programming Barrier
Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.
-
Preparing Law Students For A New, AI-Assisted Legal World
As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.
-
General Counsel Need Data Literacy To Keep Up With AI
With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.
-
Kentucky Tax Talk: Clash Over Industrial Supplies Exemption
Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.
-
Navigating Discovery Of Generative AI Information
As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.
-
Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
-
A Ministry Of Silly Ideas: SALT In Review
From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.