State & Local

  • June 01, 2020

    Kansas Enacts Income Tax Exemption For Public Utilities

    Certain Kansas public utilities will soon be exempt from income tax and prohibited from being included in a unitary combined group under a bill the governor signed into law Monday.

  • June 01, 2020

    NY Bill Seeks Residential Building Property Tax Exemption

    New York would exempt certain reconstructed, altered, improved or newly constructed residential buildings from property tax under a bill introduced in the state Senate.

  • June 01, 2020

    Miss. Justices Ax Deduction For Casino Reward Member Gifts

    Two casinos operating in Mississippi cannot claim tax deductions for costs of vehicles, electronics and other prizes that were randomly awarded to members of the casinos' rewards program, the state Supreme Court ruled.

  • June 01, 2020

    NY Lawmakers OK Property Tax Deferral Bill Amid COVID-19

    Local taxing jurisdictions in New York could defer scheduled payments or installment payments for property taxes because of the COVID-19 state of emergency, under a bill passed by the state Legislature. 

  • June 01, 2020

    NJ Bill Floats Tax Credit For Biz Rent Forgiveness Amid Virus

    New Jersey would provide a tax credit against corporation business tax or gross income tax liability for commercial property owners that forgive the rent of tenants due to the novel coronavirus pandemic under a bill introduced in the state Senate.

  • June 01, 2020

    Mass. Details New Tax, Requirements On Electronic Cigarettes

    Massachusetts subjects electronic cigarettes and vaping products to an excise tax equal to 75% of wholesale price under legislation enacted in November, the state Department of Revenue said in guidance issued Monday.

  • June 01, 2020

    NY Bill Would Give Small Co. Tax Credit For Disease Measures

    New York would give small businesses a tax credit for installing amenities that help stop the spread of infectious disease amid the COVID-19 pandemic, under a bill introduced in the state Assembly.

  • June 01, 2020

    NY Bill Would Suspend Small-Biz Sales Tax Amid Pandemic

    New York would suspend the collection and payment of sales tax by small businesses and municipalities for three months amid the COVID-19 pandemic under a bill introduced in the state Assembly.

  • June 01, 2020

    Neb. Employers Won't Need To Track Work Sites For Tax Break

    The Nebraska Department of Revenue won't require employers to track workers' locations to calculate new-employee counts in order to qualify for state tax incentives while the coronavirus pandemic continues, the department said.

  • June 01, 2020

    NY Bill Would Cap Property Tax Penalties Amid COVID-19

    New York would limit penalties for unpaid property tax to 3% because of the novel coronavirus pandemic, under a bill introduced in the state Assembly.

  • June 01, 2020

    NY Co. Can Get Tobacco Tax Refund For Out-Of-State Sales

    A New York tobacco manufacturer can claim tobacco products excise tax refunds for retail sales of chewing tobacco made to out-of-state customers, the state Department of Taxation and Finance said.

  • June 01, 2020

    Indiana Allows Some Sales Tax Breaks To Box Manufacturers

    Several Indiana cardboard box manufacturers qualify for a sales and use tax exemption for certain machinery used to package boxes, but cannot challenge assessments on transactions for which they did not provide sufficient information, the state tax department said.

  • June 01, 2020

    Ala. Rule Would Clarify Retail Sales Tax Payment Deadlines

    Alabama retailers must pay state sales tax in monthly installments unless they are qualified to file and pay the tax on a quarterly, semiannual or annual basis, the state Department of Revenue would clarify under proposed rulemaking.

  • May 29, 2020

    Calif. $12.5B Biz Property Tax Hike Qualifies For Nov. Ballot

    A California initiative seeking to raise $12.5 billion annually by removing commercial and industrial properties from certain state constitutional tax protections qualified for the November general election Friday.

  • May 29, 2020

    Ore. Tax Court Rejects Denial Of Conservation Tax Break

    An Oregon county assessor incorrectly disqualified a property from conservation easement special assessment, the state tax court said, agreeing with the easement holder that it had timely sent documents required for the tax break.

  • May 29, 2020

    Ore. Tax Court Rules Trust Property Can Be Included In Estate Tax

    The Oregon tax department's inclusion of trust property in an estate does not violate federal due process because the decedent had an exclusive lifetime interest in the property and lived in Oregon, the state's tax court said.

  • May 29, 2020

    NJ Assembly GOP Calls For Waiver To Fed. SALT Cap Amid Virus

    New Jersey Assembly Republicans said Friday that they support a state resolution urging Congress to waive for 2019 the $10,000 cap on state and local tax deductions as a form of relief from the novel coronavirus pandemic.

  • May 29, 2020

    Mich. Bill Offers Tax Credit For Investments Given To Nonprofits

    Michigan would give a tax credit equal to 50% of qualified investments contributed to qualified nonprofit organizations that have state-certified community investment plans under a bill introduced in the state House of Representatives.

  • May 29, 2020

    Texas Justices Won't Rehear Dispute Over Tax-Free Zone

    The Texas Supreme Court on Friday denied a request for a rehearing in a tax dispute over whether an oil importer storing products in a foreign trade "subzone" can claim the subzone's exemptions from local property taxes.

  • May 29, 2020

    Orgs Say Proposed Oregon Corp. Tax Rules Violate State Statute

    A proposed apportionment rule for Oregon's corporate activity tax violates state statute, and another proposed rule on multinational entities meant to decrease compliance burdens actually increases them, taxpayer representatives seeking amendments told the state tax department.

  • May 29, 2020

    Taxation With Representation: White, Freshfields, Fenwick

    In this week's Taxation With Representation, Panasonic takes a minority stake in supply chain company Blue Yonder, private equity firm Goldfinch Partners takes a majority stake in fintech services provider Vesta, and Coinbase acquires crypto-focused prime brokerage platform Tagomi.

  • May 29, 2020

    Nonprofits' Property Taxes And High Earners In Ore.: SALT In Review

    From a suggestion for nonprofits’ property taxes everywhere to a tax on high earners in Oregon, RSM US LLP's David Brunori offers his thoughts on the past week’s noteworthy state and local tax news.

  • May 29, 2020

    La. Legislature Passes Marketplace Facilitator Sales Tax Bill

    Louisiana would become the latest state to require marketplace facilitators such as Amazon.com to collect and remit sales and use taxes under a bill approved by the state Legislature.

  • May 29, 2020

    NJ Extends Deadline For Property Tax Appeals Amid COVID-19

    New Jersey Gov. Phil Murphy signed a bill extending to July 1 the deadline to file 2020 property tax assessment appeals, and extending deadlines for county tax boards to decide on such cases, as relief from the COVID-19 pandemic.

  • May 29, 2020

    Mo. Wind Farm's Construction Materials Exempt From Sales Tax

    A contractor that will build a Missouri wind farm doesn't owe sales and use taxes on materials or labor used to erect the farm, the state Department of Revenue said in a letter ruling.

Featured Stories

  • Nonprofits' Property Taxes And High Earners In Ore.: SALT In Review

    David Brunori

    From a suggestion for nonprofits’ property taxes everywhere to a tax on high earners in Oregon, RSM US LLP's David Brunori offers his thoughts on the past week’s noteworthy state and local tax news.

  • Coronavirus Regulations: A State-By-State Week In Review

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    The COVID-19 pandemic found states monitoring scaled-back Memorial Day weekend festivities that went off without a hitch in some places and resulted in crowd-limit violations in others, signaling challenges ahead as the beach season vies with continuing public health safety mandates.

  • 4 Ways Tax Pros Say Pandemic Has Changed Their Practice

    Maria Koklanaris

    From creating online professional and legal education for clients who can no longer attend conferences to developing new methods of communication with state tax agencies, the global pandemic has changed state tax practices in significant ways. Here Law360 presents four of them.

Expert Analysis

  • Ohio Tax Talk: Unemployment Ruling May Offer M&A Savings

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    The Ohio Supreme Court's recent decision in Delphi Automotive v. Ohio Department of Job and Family Services sets an acquirer-friendly precedent for unemployment tax rates in mergers, acquisitions and reorganizations, which could be especially important in the wake of pandemic-related layoffs, say Jeremy Hayden and Christopher Tassone of Frost Brown.

  • What COVID-19 Means For The M&A Insurance Market

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    Alvin Reynolds and Richard French at Atlantic Global Risk address the impact of COVID-19 on M&A insurance market dynamics, policy terms and claims, and explain new applications to support distressed transactions. 

  • Excessive Regulation And Taxation Hinder Small Biz Recovery

    State and federal legislators must act to release the chokehold on small businesses imposed by ill-conceived coronavirus relief packages and disparate rules, regulations and tax policies reaching out for them beyond state borders, says Bradley Scott at Halstead Bead.

  • Md. Digital Ad Tax Likely To Share Fate With Wash. Bank Tax

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    Maryland's digital advertising tax contains some of the same constitutional infirmities as Washington's banking surtax — which was ruled unconstitutional by a Washington state court last week — and will spawn similar litigation if the Maryland Legislature passes it over the governor's veto, say attorneys at Eversheds Sutherland.

  • Would California's Foreclosure Moratorium Be Enforceable?

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    If passed, a proposed California law — preventing foreclosure on residential property while a state of emergency related to COVID-19 is in effect — will face significant legal challenges and constitutional questions, say attorneys at Duane Morris.

  • Adapting 2020 Tax Expectations To COVID-19 Developments

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    Attorneys at Steptoe & Johnson consider unexpected international, federal and state tax developments that have occurred in response to the global pandemic, how they may impact individuals and corporations, and what measures may follow.

  • States Likely To Ramp Up FCA Enforcement Amid COVID-19

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    Companies should prepare for aggressive False Claims Act enforcement by states recovering from pandemic-related financial losses by ensuring compliance programs meet state requirements and developing internal procedures for investigating whistleblower complaints, says Peter Hyun at Wiley Rein.

  • If Md.'s Digital Ad Tax Is Passed, Court Challenges Will Follow

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    Currently awaiting Gov. Larry Hogan's signature or veto, Maryland’s proposed digital advertising tax is unique in its breadth and the many ways in which it appears to violate federal and constitutional law, say attorneys at Eversheds Sutherland.

  • How Streaming Video Cos. Are Challenging New Taxes

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    As more cities and states attempt to tax internet-based video streaming services like Netflix, companies offering these services are arguing that the taxes either do not apply to them or are unlawful, and two recent cases provide useful insights on whether those challenges are likely to succeed, says Timothy Yoo at Bird Marella.

  • Kentucky Tax Talk: Budget Focuses On Pandemic Relief

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    Kentucky’s modified budget bill reflects drastic changes to the commonwealth’s priorities since the start of the 2020 General Assembly session, for instance including tax incentives to help sustain the farming and craft alcohol industries — staples of the state’s economy suffering from the effects of COVID-19, say attorneys at Frost Brown.

  • State And Local Tax Considerations In Light Of COVID-19

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    Now that many states have extended tax filing deadlines, state tax agencies face a range of additional concerns arising out of the pandemic — from conforming to new changes in federal law to telecommuting, credit and incentive considerations, say attorneys at Skadden.

  • How Marketplace Facilitator Taxation Is Evolving

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    Since the U.S. Supreme Court’s 2018 decision in South Dakota v. Wayfair held that economic nexus was a sufficient basis for state-imposed tax, states have begun requiring marketplace facilitators, such as Amazon and Etsy, to collect and remit tax from third-party sellers using their platforms, but lack of uniformity makes compliance challenging, says Jay Jetter at Snell & Wilmer.

  • 8 Opportunity Zone Gain Rules That May Aid Investors

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    Taxpayers may elect to invest capital gains from virtually any type of asset into a qualified opportunity fund within 180 days of recognizing their qualified gain, providing adequate time to park such funds while performing investment due diligence amid economic challenges created by the COVID-19 crisis, says Alejandra Lopez at Holthouse Carlin.