State & Local

  • October 06, 2022

    Bid For Lower Colo. Property Taxes May Hinge On One Phrase

    A Colorado appeals panel on Wednesday appeared skeptical that pandemic-hit commercial property owners are entitled to update their property values for events that happen anytime between regular biennial assessments, with discussion circling around the meaning of the phrase "years which intervene."

  • October 06, 2022

    Conn. Court Affirms Property Tax Exemption Denial To Charity

    A Connecticut appellate court upheld Thursday the denial of a real property tax exemption to a charitable organization, as the property was not used exclusively for charitable purposes.

  • October 06, 2022

    Tax Pact Rule Gives Sellers 90 Days To Show Exemptions

    Sellers will not have sales tax liability in states participating in the Streamlined Sales and Use Tax Agreement if they provide states with exemption certificates within 90 days of the sale date, according to a rule adopted Thursday.

  • October 06, 2022

    Pa. Tax Due Date Pushed Back For Hurricane Ian Victims

    Taxpayers impacted by Hurricane Ian with Oct. 17 filing requirements in Pennsylvania now have until Feb. 15 to file their 2021 tax returns, the state's Department of Revenue announced Thursday.

  • October 06, 2022

    Law Deters State-Fed. Policing Of Tax-Exempt Orgs, TIGTA Says

    State charity regulators are reluctant to formally collaborate with the IRS to catch potentially illegal tax-exempt organizations because a 2006 law makes the process too burdensome, according to an audit released Thursday by the Treasury Inspector General for Tax Administration.

  • October 06, 2022

    Ill. Bill Would Create Tax Credit For Endowment Gifts

    Illinois taxpayers would receive income tax credits worth up to half of contributions they make to permanent endowment funds under a bill introduced in the state's House of Representatives.

  • October 05, 2022

    Senate Bill Would Subject Attorneys To Bank Secrecy Rules

    Attorneys involved in providing financial services to third parties would become subject to some Bank Secrecy Act rules under a defense spending bill amendment introduced by bipartisan co-sponsors in the U.S. Senate.

  • October 05, 2022

    Colo. High Court To Hear Tax Increment Financing Dispute

    The Colorado Supreme Court will hear the Arapahoe County assessor's appeal of a lower appellate ruling that found its methodology for determining property values violates a state law, according to a granted petition for writ of certiorari issued Tuesday.

  • October 05, 2022

    Calif. Man Who Reported No Income Can't Shake Tax Bill

    A California man failed to show error in a proposed assessment of additional tax, the state tax appeals office ruled, saying he didn't substantiate claims that he earned no income for the applicable tax year and upholding the assessment.

  • October 05, 2022

    DC Council OKs Affordable Housing Tax Abatement Fix

    The District of Columbia would limit property tax abatements in an affordable housing program to an amount certified by the mayor under emergency legislation passed by the council and headed to Mayor Muriel Bowser.

  • October 05, 2022

    Ala. RV Storage Lots Subject To Tax, Tribunal Judge Rules

    A company that has recreational vehicle storage lots in Alabama is liable for assessed lodging tax because the lots were considered a traveling space within the state's definition of accommodations, a judge for the state Tax Tribunal ruled.

  • October 05, 2022

    Minn. Tax Court Floats Rules To Update Procedures

    The Minnesota Tax Court proposed new and amended rules to revamp its practices, conform to state district court procedures and incorporate technological updates, according to a notice published in the state register.

  • October 05, 2022

    Calif. Tax Deadline Extended For Hurricane Ian Victims

    Taxpayers who have a California filing requirement and were affected by Hurricane Ian now have until Feb. 15 to submit certain payments and returns, the state's Franchise Tax Board announced Wednesday.

  • October 05, 2022

    NJ Child Tax Credit Available For 2022 With Legislative Fix

    New Jersey taxpayers may claim the state's child tax credit for tax year 2022 under a bill signed by Gov. Phil Murphy to fix a flaw in previous legislation that would have delayed the credit until tax year 2023.

  • October 04, 2022

    8th Circ. Tosses Order Nixing Non-Native Contract Work Tax

    The Eighth Circuit on Tuesday again reversed a lower court ruling that South Dakota cannot tax work performed by a non-tribal company for the Flandreau Santee Sioux Tribe's casino, saying the Indian Gaming Regulatory Act and so-called "Indian trader" statutes do not preempt the tax.

  • October 04, 2022

    Philly Again Extends Cutoff For Informal Assessment Reviews

    Philadelphia's mayor announced that property owners will have another seven weeks to submit applications for informal reviews of assessments, the second extension the city has provided after assessments were subject to postal delays.

  • October 04, 2022

    Trump Urges 2nd Circ. To Allow Challenge To NY AG Biz Probe

    Former President Donald Trump's challenge to New York Attorney General Letitia James' scrutiny of his business dealings should be permitted to proceed, Trump told the Second Circuit on Tuesday, arguing her bad faith probe warrants a federal court's intervention. 

  • October 04, 2022

    Sales Tax Pact Eyes Sewing Up Digital Sourcing Rules

    The Streamlined Sales Tax Governing Board hopes to provide an answer in December on how state and local sales taxes on digital goods should be determined when buyers don't provide their full address, the board's top official said Tuesday.

  • October 04, 2022

    Cincinnati Says Remote Worker Tax No Due Process Violation

    Ohio's law allowing cities to tax remote workers at the start of the COVID-19 pandemic is an appropriate, limited exercise of government authority that gives certainty to taxing authorities, Cincinnati's finance director told the state's highest court Tuesday.

  • October 04, 2022

    Calif. Owed Taxes Improperly Collected By Co., State Says

    A California company that collected taxes on nontaxable transactions in the state from out-of-state customers owes the tax amounts to the state, the Office of Tax Appeals ruled.

  • October 04, 2022

    Calif. Pair Not Due Tax Payment Penalty Abatement, ALJ Says

    Two California residents failed to establish that a dishonored penalty payment should be abated after their tax preparer erroneously scheduled a duplicate payment of more than $37,000 for their 2020 income taxes, a state administrative law judge ruled.

  • October 04, 2022

    Calif. Appeals Office Says Biz Exec Owes $1.2M Tax Bill

    A man who exchanged shares of the company of which he was president of operations was domiciled in California in 2012 because he maintained strong connections to the state, the state's Office of Tax Appeals ruled. 

  • October 04, 2022

    Fracking Co. Urges Ohio Justices To Nix Tax On Equipment

    An Ohio hydraulic fracturing company should not owe sales and use tax on certain equipment used to produce oil and gas, the company argued to the state Supreme Court, saying a change in state law backs its position.

  • October 04, 2022

    Ga. Gov. Extends Gas Tax Suspension Again To Nov.

    Georgia once again extended its motor fuel excise tax suspension under an executive order signed by Republican Gov. Brian Kemp.

  • October 04, 2022

    Calif. Taxpayers Not Eligible For $29K Filing Fee Refund

    Two California taxpayers who tried to file their taxes electronically but whose return was rejected are liable for the assessed late filing fee of more than $29,000, the state Office of Tax Appeals ruled. 

Featured Stories

  • Calif. Justices' Pass On Agency Deference Concerns Tax Pros

    Maria Koklanaris

    The California Supreme Court's pass on a decision holding out-of-state trusts' income from a California S corporation's sale of a subsidiary was California-sourced income leaves in place a lower court's deference to an agency regulation that practitioners say changes law.

  • Trump Fraud Referrals Present Political Minefield For DOJ, IRS

    No Photo Available

    The New York attorney general's criminal referrals to the U.S. Department of Justice and the IRS stemming from her probe of former President Donald Trump will force prosecutors to walk a political tightrope, given Trump's accusations of bias and Republicans' animus toward the IRS.

  • Meet The Lawyers On Deck In NY V. Trump Biz Fraud Case

    No Photo Available

    The New York attorney general's blockbuster fraud suit against former President Donald Trump, three of his adult children and the Trump organization will pit some of the family's fiercest defenders against a team of seasoned prosecutors.

Expert Analysis

  • Digital Taxation Is Necessary, But Tough To Manage

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    The U.S. government has started to tackle complex new tax laws as the digital economy continues to grow, but this demands guidelines that will facilitate the growth while protecting investors and the government's finances, say attorneys at Cadwalader.

  • Whistleblowers Will Be Key To Curbing Cannabis Fraud In NY

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    As New York begins accepting license applications for its legal marijuana market, qui tam suits brought by whistleblowers under the New York False Claims Act will be a valuable tool for safeguarding the integrity of the developing industry, especially with regard to combating tax fraud, say Max Rodriguez and Sidney Cobb at Pollock Cohen.

  • Tax Cuts Proposed In Fla., Vetoed In Calif.: SALT In Review

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    From Florida's proposed $1.1 billion in tax cuts to the California governor's veto of a business exemption, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • On And Off The Books: SALT In Review

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    From a ruling in South Carolina on the taxing of a bookseller's membership club sales to Louisiana's consideration of repealing its income taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Third-Party Sellers And A Redistribution Tax: SALT In Review

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    From a Pennsylvania ruling on third-party sellers to an Oregon proposal that would tax businesses and give the money to citizens, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3rd Time May Be The Charm For Florida Cannabis Legalization

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    After two unsuccessful attempts at legalizing adult-use cannabis in Florida, strong electoral support combined with significant financial backing for a recently approved constitutional ballot initiative may finally result in success, say Ashlee Tising and Jonathan Robbins at Akerman.

  • What AML Bill Could Mean For Firms, Funds And FinCEN

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    If passed, an amendment within Congress’ annual defense bill would expand the list of institutions subject to anti-money laundering regulations, from law firms to investment funds, creating potential rulemaking and enforcement challenges for the Financial Crimes Enforcement Network, say attorneys at Arnold & Porter.

  • Kentucky Tax Talk: What's Next For Bourbon Barrel Revenue

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    By creating the Bourbon Barrel Taxation Task Force to help Kentucky regain a competitive edge in the state’s signature industry, the General Assembly has recognized the need to lessen the burden on distillers without causing detrimental harm to local revenue, say attorneys at Frost Brown.

  • Tax Credits For Empty Garages In Calif.: SALT In Review

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    RSM's David Brunori offers his thoughts on noteworthy state and local tax news, starting with California's planned tax credits for households without cars.

  • CORRECTED: New Tax Credits For Renewables Should Offer Investors Relief

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    The Inflation Reduction Act's changes to tax credits for renewable energy projects should finally liberate tax equity investors from the restraints of the complex and onerous federal anti-abuse regime, says Kay Hobart at Parker Poe. Correction: Because of an editing error, a previous version of this article incorrectly characterized tax enforcement regimes in North Carolina and other states. This error has been corrected.

  • P.L. 86-272 And Tax Cuts Here And There: SALT In Review

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    From California's interpretation of P.L. 86-272 to calls for tax cuts in Idaho and North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Unpacking The New Stock Buyback Tax And Its Exceptions

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    Xenia Garofalo and Kyle Colonna at Eversheds Sutherland discuss provisions of the recently enacted tax on corporate stock repurchases, how its exceptions may be applied and what companies should consider when evaluating the cost of new or existing programs.

  • Mass. Retroactivity, Still, And Calif. Gases: SALT In Review

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    From Massachusetts' continuing pursuit of a retroactive tax to a California proposal to fight greenhouse gas emissions at the expense of the wealthy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.