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State & Local

  • June 19, 2018

    Soda Taxes More Regressive Than Thought, Study Finds

    The financial impact of sugar-sweetened beverage taxes on low-income households is even more pronounced than commonly believed, the Tax Foundation said Tuesday, citing new research. 

  • June 19, 2018

    Pension Tax Ballot Measure Not Deceiving, Fla. Panel Says

    A Florida state appeals court has refused to invalidate a 2016 Jacksonville vote that established a half-penny surtax to fund the city’s pension liability, finding the measure’s title and summary weren’t crafted in a misleading manner.

  • June 19, 2018

    Apple's Hometown Moves Forward On Employee 'Head Tax'

    Apple's Silicon Valley hometown is moving forward on plans to restructure its business license tax to increase revenue from companies with large workforces, sometimes referred to as a "head tax," the Cupertino City Council said Tuesday.

  • June 19, 2018

    NJ Payroll Tax Bill Advances Amid Biz Groups' Objections

    A New Jersey state Assembly committee voted Tuesday to move forward a bill that would allow certain municipalities to impose a payroll tax to pay for school districts, amid industrial groups' complaints that the bill would make businesses in those municipalities uncompetitive.

  • June 19, 2018

    Sales Tax Standoff Threatens La.'s Food Stamps Program

    If Louisiana lawmakers can’t agree on how much of an expiring 1 cent raise to keep in the state’s sale tax rate to fund the state budget, food stamps would be among the hardest-hit state programs, a state representative said Tuesday.

  • June 19, 2018

    Meet The Judge Who Will Decide The ACA's Fate

    The Texas federal judge presiding over the latest legal assault on the Affordable Care Act has a BigLaw background, Capitol Hill connections, deep roots in the Lone Star State and a judicial track record that could send ACA supporters reaching for bottles of Xanax.

  • June 19, 2018

    Puerto Rico Announces School Supply Sales Tax Holidays

    The Puerto Rico Department of Treasury has announced that school supplies and uniforms will be free of sales and use tax on July 13 and 14, 2018, and Jan. 4 and 5, 2019.

  • June 19, 2018

    Neb. Tax Commission Denies Property Value Reduction Bid

    The Nebraska Tax Equalization and Review Commission has affirmed a county board of equalization’s valuation of a company’s properties, saying the company’s evidence did not prove the board’s valuation was arbitrary.

  • June 19, 2018

    Ark. Dept. Of Finance Rules Bees Count As Livestock

    The Arkansas Department of Finance and Administration has ruled bees count as livestock, and therefore purchases of sugar syrup, medications and vaccinations are tax-exempt but not the equipment used to house and transport bees.

  • June 19, 2018

    Neb. Tax Commission Reinstates County Assessor's Valuation

    The Nebraska Tax Equalization and Review Commission has determined a county board of equalization’s valuation of a trust’s property was arbitrary and unreasonable, reinstating the county assessor’s original valuation and denying the trust’s reduction bid.

  • June 19, 2018

    Neb. Tax Bureau Overrules Equalization, Raises Property Value

    The Nebraska Tax Equalization and Review Commission has found a county board of equalization’s valuation of a trust’s property was arbitrary and unreasonable, nevertheless rejecting the trust's reduction bid and determining a higher assessed value.

  • June 19, 2018

    Ark. Dept. Of Finance Rules Dorm Rentals Subject To Tax

    The Arkansas Department of Finance and Administration has ruled a rental agreement between a university and a group that trains individuals to become public school teachers is subject to the state's gross receipts tax.

  • June 19, 2018

    Ill. Outlines Upcoming Changes To Business Income Tax Forms

    The Illinois Department of Revenue has outlined upcoming changes for business income tax forms, including the replacement of payment vouchers for tax years ending on or after Dec. 31, 2018.

  • June 19, 2018

    Mass. Extends, Hikes Tax Credit For Life Sciences Industry

    The Massachusetts tax credit for the life sciences industry was extended 10 years and the maximum amount of annual credits increased under recently enacted legislation.

  • June 19, 2018

    Fla. Revenue Dept. Adopts Rule For Hurricane Tax Abatement

    The Florida Department of Revenue adopted rulemaking Monday to provide guidance on forms used to request an abatement of taxes for homestead property harmed by recent hurricanes.

  • June 19, 2018

    NY Assembly Passes Income Tax Checkoff For University Donations

    The New York Assembly passed a bill Monday that would allow taxpayers to designate contributions to a construction fund for the City University of New York.

  • June 19, 2018

    NY Senate Approves Credit For Habitat, Forest Conservation

    New York would establish personal income and business franchise tax credits for forestry stewardship and habitat conservation under a bill passed Monday by the state Senate.

  • June 19, 2018

    Pa. Bill Proposes Tax Checkoff For Sexual Assault Kit Fund

    Pennsylvania taxpayers could designate a portion of their refunds for a state fund supporting sexual assault kit processing under a bill introduced in the state House Monday.

  • June 19, 2018

    Alaska Authorizes Checks For Employees Handling Tax Info

    Recently enacted legislation authorizes the Alaska Department of Public Safety to require background investigations and criminal history record checks on state employees with access to confidential tax information.

  • June 18, 2018

    Fla. Rule Would Update Forms After Veteran Widow Credit Law

    The Florida Department of Revenue proposed a rule Monday that would update certain homestead and agricultural forms to reflect a law that expanded a credit to widowed spouses of veterans. 

Featured Stories

  • Market-Based Sourcing And Pot Laws: SALT In Review

    David Brunori

    From the ever-growing use of market-based sourcing to a bipartisan effort to transfer to states the power to regulate marijuana, Quarles & Brady LLP's David Brunori shares his thoughts on this week's must-follow state and local tax news.

  • Meet The Judge Who Will Decide The ACA's Fate

    No Photo Available

    The Texas federal judge presiding over the latest legal assault on the Affordable Care Act has a BigLaw background, Capitol Hill connections, deep roots in the Lone Star State and a judicial track record that could send ACA supporters reaching for bottles of Xanax.

  • SEC Roundup: Big US Cos. Book $140B In Repatriation Tax

    No Photo Available

    Since enactment of the U.S. tax overhaul, 66 public companies in the Fortune 500 have set aside $140 billion to pay the law’s levy on repatriated past earnings from foreign subsidiaries, according to corporate regulatory filings. Here, Law360 Tax Authority looks at what companies have said about the tax law’s foreign income provisions in recent reports to shareholders.

Expert Analysis

  • Streaming In Chicago? There's A Court-Approved Tax On That

    Todd Lard

    Labell v. City of Chicago is the main case contesting the Chicago amusement tax’s application to streaming services. Todd Lard and Charles Capouet of Eversheds Sutherland LLP analyze the Cook County Circuit Court decision and discuss the plaintiffs' options on appeal.

  • Opinion

    Oregon Should Reinstate Its Tax Haven Law

    Michael M.jpg

    Repeal of the Oregon tax haven provision was an unwarranted giveaway to profitable multinational corporations that are exploiting foreign tax havens to shift profits earned in Oregon beyond the tax reach of the state. The law should be reinstated, says Michael Mazerov of the Council on Budget and Policy Priorities.

  • Conn. Bets On 'Kill Quill' Camp With New Amazon Tax

    Kelly O'Donnell

    A Connecticut bill signed into law last week seeks to expand the conditions under which out-of-state retailers must collect and remit Connecticut sales tax. However, if the existing physical presence requirement, established by Quill v. North Dakota, is upheld by the U.S. Supreme Court in South Dakota v. Wayfair, the new reach of the Connecticut bill will almost certainly be considered unconstitutional, says Kelly O'Donnell of Pullman & Comley LLC.

  • NJ Partnerships End Up Winners In Tax Court Decision

    Jaime Reichardt

    New Jersey limited partnerships, pass-through entities and their respective partners or members may have significant refund opportunities in light of the state tax court's recent holding in National Auto Dealers Exchange LP v. Director, Division of Taxation, says Jaime Reichardt of Sills Cummis & Gross PC.

  • 5 Takeaways From Tax Court's Solar Project Ruling

    David Burton

    In the matter of Golan v. Commissioner of Internal Revenue, the U.S. Tax Court sustained the taxpayer's energy credit and bonus depreciation deductions. In this unusual case where the IRS had the burden of proof, attorneys from Mayer Brown LLP discuss five interesting takeaways.

  • Illinois Tax Talk: Situs Rules For Retailers’ Occupation Tax

    Christopher Lutz

    Like many other states, Illinois localities may impose a local option tax in addition to the state retailers’ occupation tax. Unlike many other states, however, Illinois localities use a unique sourcing methodology. Christopher Lutz of Horwood Marcus & Berk Chtd. discusses the details.

  • Highway Trust Fund Is Out Of Gas — Time For Mileage Fees

    Joshua Andrews

    Revenue from the federal gas tax — last increased in 1993 — continues to decline, leaving infrastructure critically underfunded. But pilot programs in multiple states have now proven that mileage-based road user fees can replenish the Highway Trust Fund and be implemented practically and fairly, say Joshua Andrews, Charles Stitt and Theodore Bristol of Faegre Baker Daniels Consulting.

  • Questions To Answer Before Investing In An Opportunity Fund

    Marc Schultz

    The opportunity zone program is an exciting new tax incentive offering substantial benefits for its participants. However, many questions about the program remain outstanding, most of which need to be resolved in order for opportunity funds to succeed as expected, says Marc Schultz of Snell & Wilmer LLP.

  • Go East, Angel Investors: Tax Incentives In Delaware Tech

    Ernie Holtzheimer

    A new Delaware law is noteworthy for angel investors because it awards a significant tax credit to those who invest in certain Delaware-based small businesses, says Ernie Holtzheimer of Montgomery McCracken Walker & Rhoads LLP.

  • Opinion

    Exempt Indian Country From The 'Kiddie Tax'

    Nicole Elliott

    Congress should move to exclude the transfer of tribal funds to young tribal members from being taxed under the "Kiddie tax," a tax instated in 1986 and amplified by the Tax Cuts and Jobs Act, say attorneys at Holland & Knight LLP.