We use cookies on this site to enable your digital experience. By continuing to use this site, you are agreeing to our cookie policy. close

State & Local

  • December 14, 2018

    GOP Govs. Ask Congress To Kill Health Premium, Device Taxes

    Republican governors from 12 states have asked outgoing House Speaker Paul Ryan and Senate Majority Leader Mitch McConnell to cut health care taxes on insurance premiums and medical devices, claiming they have hurt the economy and held down wages.

  • December 14, 2018

    Penn. Issues Post-TCJA Guidance On State Education Credit

    The Pennsylvania Department of Revenue has issued guidance explaining how the department will treat an education credit program following passage of the federal tax overhaul.

  • December 14, 2018

    NC Summarizes Year's Enacted Tax Legislation

    The North Carolina Department of Revenue on Friday provided a summary of tax legislation passed in 2018, including new rules on how to tax wildlife conservation land and when to exclude property from the tax base. 

  • December 14, 2018

    Ky. Task Force Says State Should Nix Many Tax Breaks

    A Kentucky task force charged with examining tax expenditures recommended that state lawmakers nix all but the top 10 tax expenditures by June 2020, after a report last year found tax breaks will cost the state $10 billion next year.

  • December 14, 2018

    Ga. Rule Would Provide Codes For Warehousing Industry

    The Georgia Department of Revenue on Friday proposed amending a business enterprise classification rule to specify warehousing and distribution establishments that are included under certain codes. 

  • December 14, 2018

    Colo. To Release Emergency Regulations On Corp. Apportionment

    Colorado will adopt emergency regulations next week governing the corporate apportionment and allocation based on a bill passed in June that will largely conform to the Multistate Tax Commission model, the state tax department has confirmed to Law360.

  • December 14, 2018

    Iowa Justices Partly Uphold Sales Tax On Lowe's Labor Sales

    Sales of labor by Lowe’s for installing home improvements are subject to Iowa sales tax with the exception of carpentry services for installation, the state Supreme Court said Friday.

  • December 14, 2018

    Fla. Reemployment Tax To Remain At Lowest Rate For 2019

    The Florida reemployment tax will remain at the lowest possible rate for the fourth year running, the state’s governor said on Friday.

  • December 14, 2018

    Texas Approves $110M Assessment Reduction For ATM Operator

    The Texas comptroller for public accounts properly audited an automatic teller machine network operator, a state administrative law judge found, after the comptroller and operator agreed to a $110 million reduction in taxable value.

  • December 14, 2018

    More On Tax Incentives And SALT Cap Workarounds: SALT In Review

    From a recent report that shows why liberals should hate tax incentives to more states trying to work around the federal cap on state and local tax deduction, Quarles & Brady LLP's David Brunori shares his thoughts on this week's noteworthy SALT news.

  • December 14, 2018

    Mass. Tax Board Upholds Valuations Of Lowe's Store

    A Massachusetts Lowe’s Home Center did not show that a local board of assessors overvalued its property, the state Appellate Tax Board said in a recent ruling.

  • December 14, 2018

    Mass. Industrial Property Correctly Valued, Tax Board Says

    The owner of a building that houses a plastics manufacturing operation could not show that city assessors overvalued the property, the Massachusetts Appellate Tax Board said in a recent opinion.

  • December 14, 2018

    Mich. Gov. Appoints State Treasurer To Lead Tax Commission

    The current Michigan state treasurer will be the new chairman of the State Tax Commission, the Michigan governor has announced.

  • December 14, 2018

    Mont. Couple Didn’t Justify Energy, Medical Tax Breaks

    A Montana couple didn’t present enough evidence to claim an energy conservation tax credit or medical expense deductions for renovations to their home, the Montana Tax Appeal Board said.

  • December 14, 2018

    Mass. Taxi Driver’s Home Wrongly Taxed As Commercial

    A Boston taxi driver’s home was wrongly taxed as a mixed-use commercial and residential property, the Massachusetts Appellate Tax Board said in a recent finding.

  • December 14, 2018

    Va. Says Interest Rate On Tax Refunds, Assessments To Rise

    The Virginia Department of Taxation on Friday said the interest rate on overpayments or underpayments of tax will increase to 8 percent for the first quarter of 2019. 

  • December 14, 2018

    Top State & Local Tax Cases Of 2018

    2018 will be remembered for the U.S. Supreme Court’s landmark Wayfair decision, but the year also included other far-reaching rulings including ones on transfer pricing and state taxation powers. Here are five influential state and local tax cases from 2018.

  • December 14, 2018

    Texas Nut Co.’s Packing Materials Weren’t Sales-Tax Free

    A Texas nut seller and manufacturer couldn’t claim a sales tax exemption on packaging and wrapping supplies, the Texas comptroller has said in an opinion.

  • December 14, 2018

    Mich. House Votes For Charitable Donations Tax Credit Bills

    The Michigan House of Representatives has sent two bills to the state Senate that would provide tax credits for donations to community foundations, homeless shelters, food kitchens and food banks.

  • December 14, 2018

    Iowa Report Finds Tax Credit Awards Increased In 2018

    Iowa tax credit awards in fiscal year 2018 saw an increase over the prior year but were still below the figure for 2012, according to a recent report by the state Department of Revenue.

Featured Stories

  • More On Tax Incentives And SALT Cap Workarounds: SALT In Review

    David Brunori

    From a recent report that shows why liberals should hate tax incentives to more states trying to work around the federal cap on state and local tax deduction, Quarles & Brady LLP's David Brunori shares his thoughts on this week's noteworthy SALT news.

  • Taxing GILTI Could Present Big Problems For States

    Maria Koklanaris

    States seeking to include the federal tax overhaul’s new global intangible low-taxed income in their corporate income tax bases will be doing so in the face of significant policy and constitutional hurdles.

  • Blockchain Threatens To Smash Tax System Into Pieces

    Alex M. Parker

    Blockchain and similar distributed accounting technologies could be at the verge of revolutionizing and decentralizing user-supported services, transforming the tax landscape and potentially giving tax administrations a serious headache.

Expert Analysis

  • The Good News For Nonprofits On Transit Benefit Compliance

    George Constantine

    Nonprofit organizations struggling to comply with a new tax on parking and public transit benefits for their employees received three pieces of somewhat good news on Dec. 10. Attorneys at Venable LLP provide the details.

  • Fla. Amendment 6 Levels The Playing Field For Taxpayers

    Mark Holcomb

    Florida Amendment 6, passed this November, ends the state’s long-standing doctrine of judicial deference to agency interpretation of the law, which has figured prominently in the development of Florida tax law, say attorneys from Dean Mead Egerton Bloodworth Capouano & Bozarth PA.

  • Opinion

    Ohio's Risky Foray Into Bitcoin: Part 2

    John Reed Stark

    By interacting with a cryptocurrency institution for tax payments, Ohio is exposing its operations to a potential cyberattack. In addition, the noxious mix of federal and state regulatory requirements creates a foggy compliance labyrinth, even for a U.S. state, says John Reed Stark of John Reed Stark Consulting LLC.

  • Opinion

    Ohio's Risky Foray Into Bitcoin: Part 1

    John Reed Stark

    Last month, cryptocurrency hit yet another milestone when Ohio began accepting bitcoin payments for taxes. However, Ohio’s treasury, or any other state or federal government entity, should be the very last institutions to even consider accepting this dubious form of payment, says John Reed Stark of John Reed Stark Consulting LLC.

  • Illinois Tax Talk: Parking Lot And Garage Operations Tax

    David Machemer

    Historically, the parking lot tax was one of a handful of taxes that were not actively audited. However, in the past few years in Cook County, Illinois, there has been a significant uptick in audits and challenges to taxpayer positions on the tax, says David Machemer of Horwood Marcus & Berk Chtd.

  • Reading Tea Leaves: The Oral Argument In Dawson V. Steager

    Edward Zelinsky

    Comments during oral argument in Dawson v. Steager suggest the U.S. Supreme Court will strike as discriminatory a West Virginia statute that taxes pensions of federal retirees. The question is how broadly the justices will apply the doctrine of intergovernmental tax immunity, says Cardozo School of Law professor Edward Zelinsky.

  • Texas Employers Take Notice: Proposed Bills For 2019

    Felix Digilov

    Many of the bills submitted at the end of the Texas Legislature's last session for consideration next year affect the workplace and carry the potential to significantly alter the landscape for employers and their employees, says Felix Digilov of Fisher Phillips.

  • Taxpayers Should Note These 2 Items From Calif. Tax Regs

    Eric Coffill

    A “second adopt notice,” issued Nov. 27, is the latest step in the transition of California tax programs to the jurisdiction of the California Department of Tax and Fee Administration. Two major items of interest in the notice involve new appeals procedures, says Eric Cofill of Pillsbury Winthrop Shaw Pittman LLP.

  • 2018 Year-End Estate Planning: Part 4

    Diane Burks

    In the conclusion of their four-part estate planning series, Joshua Rubenstein and Diane Burks of Katten Muchin Rosenman LLP discuss implications of the Tax Cuts and Jobs Act relevant to international tax planning as well as state-specific considerations.

  • 2018 Year-End Estate Planning: Part 3

    Diane Burks

    Due to the potential sunset of applicable tax law provisions, estate planners should minimize the risk of paying current gift taxes while taking advantage of the increased exemption to shift assets from the taxable estate, say Joshua Rubenstein and Diane Burks of Katten Muchin Rosenman LLP.