State & Local
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March 18, 2024
Trump Can't Use Quasi-Advice Of Counsel Defense In NY Trial
Donald Trump cannot use an informal "presence of counsel" defense in the Manhattan district attorney's hush money case against him, a New York judge ruled Monday, rejecting a strategy that would have allowed the former president to blame his ex-attorneys without having to divulge details about the purported legal advice.
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March 18, 2024
Amazon Loses Rehearing Bid In $12.5M SC Sales Tax Dispute
Amazon does not merit a rehearing of a South Carolina appeals court panel ruling that the online retail giant owes the state $12.5 million in sales tax for marketplace sales made before the landmark Wayfair decision, the panel said Monday.
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March 18, 2024
NY Gov. Audits Pot Regulator After Troubled Rollout
New York Gov. Kathy Hochul on Monday announced an audit of the Empire State's embattled cannabis regulator to address the rocky implementation of the adult-use marijuana market, which has been plagued by delays, litigation and an explosion of unlicensed sellers.
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March 18, 2024
NJ Assembly OKs Easing Biz Tax Credit Rules
New Jersey would permanently relax the on-site employee location requirements for businesses claiming certain tax credits or grants as part of a bill passed Monday by the state Assembly.
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March 18, 2024
La. Tax Board Says Grainger Must Give Info On Other Protests
Industrial manufacturing and services company W.W. Grainger must provide documents relating to administrative protests in other states as it disputes its Louisiana corporate tax liability, the state Board of Tax Appeals ruled.
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March 18, 2024
Ariz. Rebates Trigger Federal Tax, IRS Tells Court
Arizona's one-time 2023 payments to taxpayers are subject to federal taxation because they do not qualify for exclusions for general welfare or disaster relief payments, the Internal Revenue Service told a federal court.
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March 18, 2024
DirecTV Freed From Local Louisiana Tax On Video Sales
Louisiana state law bars a host of local governments from assessing sales taxes on DirecTV's sales of video-on-demand and pay-per-view content to subscribers, the state Board of Tax Appeals ruled, saying the transactions qualified as tax-exempt services.
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March 18, 2024
La. Board Says T-Mobile Unit Can Seek Refund For Affiliate
A T-Mobile entity can pursue a $2.1 million sales tax refund claim in Louisiana on behalf of an affiliate because an agency relationship exists between the two, the state Board of Tax Appeals ruled.
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March 18, 2024
NJ Tax Collection Through Feb. Down $396M From Last Year
New Jersey's revenue collections from July through February declined by $396 million, or 1.5%, from the same period in the last fiscal year, the state Department of the Treasury said Monday in a monthly report.
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March 18, 2024
Ore. Tax Court Rejects Valuation Corrections By County
The Oregon Tax Court agreed with a residential property owner that a county assessor's corrections of a valuation due to errors were not valid, restoring the valuation to the property's real market value before the corrections.
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March 18, 2024
La. Nursing Home Meals Are Tax-Exempt, Board Says
Adult care facilities in Louisiana can obtain refunds of local sales taxes on food provided to residents because the meals are considered sales for resale and are exempt, the state Board of Tax Appeals ruled.
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March 18, 2024
NY Tax Collections Through Feb. Down $8.1B, Tax Dept. Says
New York tax collections from July through February were $8.1 billion lower than in the last fiscal year, according to figures released by the state Department of Taxation and Finance.
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March 18, 2024
Ohio Fracking Co. Calls Penalties An Abuse Of Discretion
A fracking company that mostly prevailed in a sales and use tax dispute before the Ohio Supreme Court has asked the state's Board of Tax Appeals to eliminate penalties on the remaining assessments for vehicles the high court determined were subject to tax.
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March 18, 2024
Md. Senate OKs Letting Only Owners Appeal Tax Values
Maryland would allow property tax assessment appeals only by the owners of the properties in question under emergency retroactive legislation approved by the state Senate.
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March 18, 2024
NYC Corporate Tax Nexus Threshold Rises Due To Inflation
New York City's corporate tax nexus threshold increased to $1.128 million as of Jan. 1, 2024, due to a formula in the law that adjusts it for inflation, according to the city's Department of Finance.
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March 18, 2024
Mass. Condo Owners Didn't Prove Property Was Overvalued
Two Massachusetts property owners failed to prove their condominium was overvalued in the 2022 tax year because they didn't account for differences in the comparable properties they offered, the state tax board said in a decision released Monday.
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March 15, 2024
Colo. Judge Iffy On State's Logic For Netflix Sales Tax
A Colorado state judge Friday seemed skeptical of the state's arguments for why a Netflix subscription should be subject to sales tax, commenting that she has no illusions of owning "Bridgerton" when streaming the show online.
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March 15, 2024
Neb. Justices Find Co. Officer On Hook For Unpaid Use Tax
The president of a now-defunct company is liable to pay an additional use tax assessment because he was responsible for the business' financial management, the Nebraska Supreme Court ruled Friday.
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March 15, 2024
Colo. OKs Local-Option Property Tax Credits
Local governments in Colorado will be authorized to grant property tax incentives to encourage improvement in areas of local concern under legislation signed into law Friday by Democratic Gov. Jared Polis.
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March 15, 2024
Mich. Bills Would Exempt Catering For Nonprofit Fundraisers
Michigan would exempt catered fundraiser meals for nonprofits from state sales and use tax under bills introduced in the state House of Representatives.
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March 15, 2024
Okla. Senate Passes Gov. Contractor Sales Tax Exemption
Oklahoma would exempt sales of personal property to contractors working on behalf of government entities from sales tax as part of a bill passed by the Senate.
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March 15, 2024
Md. Energy Storage Credit Extension Passed By Senate
Maryland would extend for two years a tax credit for the installation of residential or commercial energy storage systems under legislation passed by the state Senate.
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March 15, 2024
The Tax Angle: House GOP Plots TCJA Renewal Strategy
House Republicans left Washington this week for their annual two-day legislative issues conference, hoping to expand their control of the chamber in the upcoming November elections and planning their strategy for renewal of their historic 2017 tax overhaul law.
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March 15, 2024
Trump's NY Trial Delayed After Late Document Dump
A New York judge on Friday postponed for at least several weeks the Manhattan district attorney's hush money trial against Donald Trump, citing a last-minute deluge of discovery from federal prosecutors.
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March 15, 2024
Fla. Says Lower Court Properly Dismissed Fiserv's Tax Suit
Florida's tax department did not waive the jurisdictional requirements for a court challenge by subsidiaries of online payment company Fiserv in a sourcing dispute, the department argued Friday as it urged an appeals court to uphold a dismissal of the case.
La. Revenue Chief Seeks To Help Guide Tax Policy Changes
Louisiana's new revenue secretary, Richard Nelson, aims to play an integral role in legislative debates over how to overhaul the state's complex tax structure. He spoke to Law360 about his plans for reshaping the tax code while making the state Department of Revenue's operations more efficient.
Direct Hit On Tax Regs Unlikely If Justices Ditch Chevron
A decision from the U.S. Supreme Court later this year on two cases challenging the so-called Chevron doctrine, which gives federal agencies wide latitude to interpret ambiguous laws, isn't likely to immediately affect tax regulations.
IRS' Signals On Economic Substance Doctrine Draw Scrutiny
The Internal Revenue Service's recent legal success asserting a doctrine to invalidate transactions in tax law enforcement matters may embolden the government to broaden that argument's reach, and lawyers are concerned it doesn't properly apply to transfer pricing matters.
Editor's Pick
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Pa. Justices Uphold Philly Credit Denial For Woman's Del. Tax
Philadelphia doesn't need to credit a resident's payment of Delaware state income tax against her city wage tax liabilities, the Pennsylvania Supreme Court ruled Wednesday, holding that the city's policy of crediting only tax paid to other localities is constitutional.
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Justices Won't Hear Wis. Printer's NC Sales Tax Case
The U.S. Supreme Court declined on Tuesday to review the North Carolina Supreme Court's decision that it was OK for the state to levy sales tax on a Wisconsin-based printing company with a transaction that took place entirely outside North Carolina.
Featured Stories
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The Tax Angle: House GOP Plots TCJA Renewal Strategy
House Republicans left Washington this week for their annual two-day legislative issues conference, hoping to expand their control of the chamber in the upcoming November elections and planning their strategy for renewal of their historic 2017 tax overhaul law.
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Direct Hit On Tax Regs Unlikely If Justices Ditch Chevron
A decision from the U.S. Supreme Court later this year on two cases challenging the so-called Chevron doctrine, which gives federal agencies wide latitude to interpret ambiguous laws, isn't likely to immediately affect tax regulations.
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Trump Hush Money 'Half Mary': Blame The Lawyers, Sort Of
Donald Trump's informal advice-of-counsel defense in the criminal hush money case in New York is a potentially risky, long-shot attempt at "having it both ways" by blaming his lawyers without having to testify or divulge details of their relationship, experts say.
Expert Analysis
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What Recent Study Shows About AI's Promise For Legal Tasks
Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.
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Gonna Fly Now From California: SALT In Review
From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Business Litigators Have A Source Of Untapped Fulfillment
As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.
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Think Like A Lawyer: Forget Everything You Know About IRAC
The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.
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How New EU Tax And Transfer Pricing Rules May Affect M&A
Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.
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How Firms Can Ensure Associate Gender Parity Lasts
Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.
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NY Shouldn't Pair 421-a Restoration And Good Cause Eviction
The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.
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7 Common Myths About Lateral Partner Moves
As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.
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DC's Housing Tax Break Proposal: What's In It, What's Missing
Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.
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Location, Location, Location: SALT In Review
From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Pointers For Attys To Build Trust, Credibility On Social Media
In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.
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A Post-Mortem Analysis Of Stroock's Demise
After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.
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How 3 New Laws Change Calif. Nonprofits' Legal Landscape
Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.