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State & Local

  • August 17, 2018

    Apple Fighting For Lower Property Tax Assessments In Calif.

    Apple Inc. and other large corporations may have dodged “head taxes” in California this year but they are still embroiled in various fights over property tax appraisals in the home of Silicon Valley, Santa Clara County.

  • August 17, 2018

    Okla. Releases Upcoming Sales & Use Tax Rate Changes

    An Oklahoma city will levy a new use tax this fall, and the sales and use tax rates for three other cities and one county are also set to change, according to a recent release from the state Tax Commission.

  • August 17, 2018

    W.Va. Office Wrong To Nix Co.'s Sales Tax, Commissioner Says

    West Virginia's tax commissioner recently issued a notice of nonacquiescence denouncing a state Office of Tax Appeals decision in which the tribunal said an out-of-state travel agency did not have to collect sales tax on services for booking in-state hotel accommodations.

  • August 17, 2018

    NJ Appeals Court Won’t Revive Grocery Sales Tax Challenge

    The Appellate Division of the New Jersey Superior Court largely upheld a trial court decision Friday rejecting a class action that accused two grocery stores of illegally charging higher sales tax than permitted under state law.

  • August 17, 2018

    Boulder Voters To Decide If City Can Keep Excess Soda Tax

    Higher-than-expected revenue from a 14-month-old soda tax in Boulder, Colorado, will give residents a second chance to voice their feelings on the issue, as city leaders will seek citizen approval to spend the additional money, which is running about 35 percent above initial projections.

  • August 17, 2018

    IRS Updates List Of Priority Guidance Projects For Q4

    The Internal Revenue Service on Friday released its fourth-quarter update to the 2017-2018 Priority Guidance Plan, which added 12 projects to the agency’s list of the top tax provisions in need of administrative clarification.

  • August 17, 2018

    Ky. Breaks From Federal Treatment Of GILTI, Tax Dept. Says

    A new Kentucky law does not consider global intangible low-taxed income as taxable income for state purposes and will not allow a deduction for GILTI granted by the federal tax overhaul, according a recent memorandum from the state Department of Revenue.

  • August 17, 2018

    Mont. High Court Stubs Out Suit Against Tobacco Tax Ballot

    The Montana Supreme Court has rejected a tobacco industry-funded political committee’s challenge to a state ballot initiative that would raise tobacco taxes to pay for a Medicaid expansion and other programs, saying the ballot statement satisfied the requirements under Montana law.

  • August 17, 2018

    Bad Policy Bets And More SALT Cap Backlash: SALT In Review

    From reasons to not use gambling as a revenue source to more resistance to the state and local tax deduction cap from New York, Quarles & Brady LLP partner David Brunori offers his thoughts on this week's noteworthy state and local tax matters.

  • August 17, 2018

    Ill. Extends Wooded Property Tax Break For Spousal Transfers

    Illinois has extended preferential tax assessment to wooded acreage transferred between spouses, under recently enacted legislation.

  • August 17, 2018

    NY Sets Third-Quarter Fuel Tax Rates For Motor, Diesel Fuel

    New York’s Department of Taxation and Finance has set its third-quarter tax rates on motor and diesel fuel, the department announced.

  • August 17, 2018

    Ill. Expands Nonresident Relief From Library Fees, Taxes

    Illinois has expanded the exemption for certain nonresidents from library fees and taxes under recently enacted legislation.

  • August 17, 2018

    Ill. Amends Homestead Tax Exemption For Disabled Veterans

    Illinois has updated its homestead property tax exemption for veterans with disabilities to provide for a prorated monthly exemption for qualified veterans who do not occupy a qualified residence on the first day of the year, under recently enacted legislation.

  • August 17, 2018

    Taxation With Representation: Akin Gump, Wachtell, Kirkland

    In this week’s Taxation With Representation, Diamondback snapped up Energen for $9.2 billion, Federal Street Acquisition Corp. bought Universal Hospital Services for $1.7 billion, Cabot Microelectronics Corp. bought KMG Chemicals for $1.6 billion and Best Buy acquired GreatCall for $800 million.

  • August 17, 2018

    NY Gov. Sent Bill On Tax Checkoff For Organ Donation Fund

    New York taxpayers could designate contributions to a state fund supporting organ and tissue donation outreach and research under a bill recently sent to Democratic Gov. Andrew Cuomo.

  • August 17, 2018

    Mass. Revenue Dept. Rushes To Adopt Sales Tax Holiday Rules

    The Massachusetts Department of Revenue has rushed to adopt an emergency draft regulation that outlines the rules for the state’s sales tax holiday and related rebates, which were restored within a legislative economic development package.

  • August 17, 2018

    Ark. Office Says Vehicle Seller Took Too Long For Credit Bid

    The Arkansas Office of Hearings and Appeals has rejected a refund claim for sales tax paid on the private sale of a motor vehicle, stating that the time period between the seller’s purchase and sale of vehicles was too long to claim the trade-in tax credit.

  • August 17, 2018

    Ark. Office Affirms Tax On Repossessed Vehicle Registration

    The Arkansas Office of Hearings and Appeals has affirmed a sales tax assessment and penalties for an individual who failed to register a vehicle, saying the owner was still responsible for paying sales tax on the repossessed vehicle.

  • August 16, 2018

    Tax Groups Urge Court To Find Wash. Tribe Must Pay Fuel Tax

    Two tax organizations filed an amicus brief with the Supreme Court Thursday, urging the court to find that a Native American tribe should be subject to the state of Washington’s fuel tax when operating outside its reservation.

  • August 16, 2018

    DC Appeals Court Ends FCA Suit Against Verizon, Comcast

    A D.C. appellate panel on Thursday backed a trial court’s dismissal of a False Claims Act lawsuit against Verizon, Comcast, MCI Worldcom and several other telecommunications companies that accused the companies of failing to pay more than $29 million in emergency 911 taxes.

Featured Stories

  • Bad Policy Bets And More SALT Cap Backlash: SALT In Review

    David Brunori

    From reasons to not use gambling as a revenue source to more resistance to the state and local tax deduction cap from New York, Quarles & Brady LLP partner David Brunori offers his thoughts on this week's noteworthy state and local tax matters.

  • Mont. Suit Shows State Hurdles In Gathering Tax Donor Info

    Amy Lee Rosen

    The Internal Revenue Service recently relaxed donor reporting rules for most types of nonprofits, leaving an opening for states to step up their own reporting requirements, but a recent lawsuit by the governor of Montana over the agency’s move demonstrates that states may have limited options.

  • Cuomo Comments Highlight Pervasiveness Of Corp. Tax Breaks

    Matthew Nesto

    Recent offhand remarks by New York Gov. Andrew Cuomo in which he derided states' being forced to woo business investment with economic development incentives highlight an ever-growing trend of corporate "state shopping" and the powerlessness of even the biggest states to curtail the practice.

Expert Analysis

  • As IRS Eases Reporting, States Target Dark Money Reforms

    Amber Maltbie

    At the same time that the IRS is making it easier for nonprofits to shield their donors from inadvertent disclosure by eliminating a reporting requirement on annual tax filings, some states, such as Maine and Montana, continue to trend toward greater disclosure of donors to politically active nonprofits. It is thus imperative that nonprofits are cognizant of the complex and inconsistent rules among federal, state and local jurisdictions, say attorneys at Nossaman.

  • Illinois Tax Talk: Penalty Application And Abatement

    Samantha Breslow

    When faced with an audit, taxpayers should become familiar with the potential penalties that may result from underpayment or missed filing deadlines, the legal basis for relief and the process and requirements for seeking penalty abatement, says Samantha Breslow of Horwood Marcus & Berk Chtd.

  • Maine Residents Can't Deduct NH Business Taxes

    Jonathan Block

    After a recent Maine Supreme Judicial Court decision in Goggin v. State Tax Assessor favored the state, there appears to be no respite in sight for Maine resident taxpayers who own pass-through entities doing business in New Hampshire and feel unfairly taxed, says Jonathan Block of Pierce Atwood LLP.

  • States Sue Over Deduction Cap, But Midterms Are Coming

    Matthew Lee

    Four states are suing the federal government, alleging that the new federal cap on deductions of state and local income taxes is an unconstitutional interference with state sovereignty. Whether the suit proceeds through the federal courts will likely depend as much on the outcome of the midterm elections as on the merit of the claims, says Matthew Lee at Fox Rothschild LLP.

  • How Taxpayers Are Taking To Tax Reform So Far

    Nickolas Gianou

    The effects of last year’s tax overhaul, the most significant since 1986, have not been as drastic as some expected. Still, taxpayers have begun to adjust and a number of significant trends are emerging, say Nickolas Gianou and Sally Thurston of Skadden Arps Slate Meagher & Flom LLP.

  • Combine Business And Vacation Travel For Tax Savings

    Steven Packer

    Summer is well underway and you may be considering combining a business trip with vacation plans or may have already traveled for both business and pleasure purposes. Gregory Smith and Steven Packer of Duane Morris LLP discuss a few strategies to help you achieve the greatest tax benefit from properly combining and documenting business and personal travel.

  • Where The Gibson Taxpayers Went Wrong

    Joshua Bauchner

    In Gibson v. Commissioner of Internal Revenue, the U. S. Tax Court ruled that taxpayers running a medical marijuana dispensary could not deduct those ordinary and necessary business expenses normally associated with the operation of a business. The taxpayers in Gibson made several accounting and record keeping errors, say Joshua Bauchner and Robert Aufseeser of Ansell Grimm & Aaron LLP.

  • Opportunity Zones Abound But Investors, Tread Carefully

    David Levy

    Opportunity zones, created under 2017’s Tax Cuts and Jobs Act, have the potential to be a powerful driver of investment activity in low-income communities throughout the U.S. But in order to benefit from the program’s capital gains tax exemption, investors must comply with a complex and somewhat unclear set of rules. Attorneys at Skadden Arps Slate Meagher and Flom LLP provide the details.

  • IRS Allows Donor Nondisclosure, Some States Won't Follow

    Cynthia Lewin

    The IRS has announced that certain nonprofits will no longer be required to disclose the identity of their large donors, prompting concerns about "dark money" political contributions. In response, several states are likely to pass their own disclosure requirements, resulting in less donor privacy and a patchwork of inconsistent rules, say Cynthia Lewin and Lawrence Norton at Venable LLP.

  • Junior Creditors Could Share In 363 Bankruptcy Sales

    Charles Tabb

    In early July, the Seventh Circuit issued an important opinion in Illinois Department of Revenue v. Hanmi Bank, raising the possibility that out-of-the-money junior creditors might be entitled to share in the proceeds of a free-and-clear bankruptcy sale, even where the senior secured party is underwater, say Charles Tabb and Tamar Dolcourt of Foley & Lardner LLP.