State & Local

  • November 30, 2020

    Calif. Gov. Offers 3-Month Biz Sales Tax Deferral Program

    California's governor on Monday announced a new package of temporary state tax relief for businesses, including allowing those who file less than $1 million in sales tax to defer remittance for three months.

  • November 30, 2020

    Comcast Apportionment Method Correct, Ore. Tax Court Rules

    Comcast's method of determining the ratio of its audience in Oregon to its total audience for apportionment purposes is correct, the state tax court said, rejecting the Oregon tax department's assertion that Comcast's method incorrectly includes certain customers.

  • November 30, 2020

    NY Tax Tribunal Upholds $713K Penalty Against Tax Preparer

    The New York State Tax Appeals Tribunal upheld a $713,000 penalty against a tax preparer based on tax deductions claimed for her clients, finding the law allowing the penalties wasn't expired and the penalty wasn't arbitrary and capricious.  

  • November 30, 2020

    Va. Gov. Group Says Legal Pot Could Be Based On Potency

    Virginia's government should consider legalizing adult-use cannabis and imposing taxes based on the potency of cannabis products, according to a report issued Monday by a state cannabis work group.

  • November 30, 2020

    Ore. Tax Court OKs Deduction For Court-Ordered Restitution

    The Oregon Tax Court has accepted a man's business deduction for court-ordered restitution, finding a circuit court's restitution order served as persuasive evidence of the amount of business loss from a crime.

  • November 30, 2020

    Ohio Appeals Court Axes Bid To Triple Property's $1.1M Value

    The Ohio Court of Appeals rejected a school board's bid to nearly triple a $1.1 million valuation of four commercial industrial parcels, affirming a board decision that found no credible evidence existed to warrant spiking the property's value.

  • November 30, 2020

    Mich. Justices To Weigh Scope Of Residence Tax Break

    The Michigan Supreme Court will consider whether a state appeals court incorrectly found a man was entitled to a primary residence exemption through the end of a year in which he lost his eligibility for the tax relief.

  • November 30, 2020

    Mich. Justices Remand Tax Dispute Over Oil Pipeline Co. Sale

    The Michigan Supreme Court vacated and remanded an appellate court decision finding that the state Department of Treasury unconstitutionally included income from the sale of a Minnesota oil and gas pipeline company in its business tax assessment.

  • November 30, 2020

    Tax Group Of The Year: Baker McKenzie

    Baker McKenzie led Facebook Inc.'s legal defense in its $9 billion dispute with the Internal Revenue Service this year in one of the most closely watched international tax cases in the country, helping it land a spot among Law360's Tax Practice Groups of the Year.

  • November 30, 2020

    SC Extends Nexus Relief For Remote Workers Amid Pandemic

    South Carolina's tax agency will extend nexus relief measures through June 30 for employers with employees working from home because of the novel coronavirus pandemic, the agency said Monday.

  • November 30, 2020

    Missouri Funeral Home Owes Sales Tax On Burial Vaults

    A Missouri funeral home owes sales tax on burial vault purchases because it is a retail sale and the funeral home intends to adapt the vaults to a cemetery, the state Department of Revenue said in a letter ruling.

  • November 30, 2020

    Ark. Lt. Gov. Calls For Phasing Out Personal Income Taxes

    Arkansas should phase out its personal income tax to spur growth and increase the state's competitiveness with other states, the lieutenant governor said.

  • November 30, 2020

    Colo. Gov. Extends Restaurants' Sales Tax Payment Deadline

    Colorado restaurants will receive a 30-day extension of the November sales tax payment deadline under an executive order by the state's governor, which is meant to provide relief in response to the coronavirus pandemic.

  • November 25, 2020

    Law360 Names Practice Groups Of The Year

    Law360 congratulates the winners of its 2020 Practice Groups of the Year awards, which honor the law firms behind the litigation wins and major deals that resonated throughout the legal industry in the past year.

  • November 25, 2020

    The Firms That Dominated In 2020

    The eight law firms topping Law360's Firms of the Year managed to win 54 Practice Group of the Year awards among them, for guiding landmark deals, scoring victories in high-profile disputes and helping companies navigate uncharted legal seas made rough by the coronavirus pandemic.

  • November 27, 2020

    False Claims And State Income Taxes: SALT In Review

    From the District of Columbia's likely inclusion of tax matters in its False Claims Act to a nationwide push against income taxes, RSM US LLP's David Brunori offers his thoughts on the past week's noteworthy state and local tax news.

  • November 25, 2020

    Fed. Lawmakers Ask GAO To Study Wayfair Compliance Costs

    A group of federal lawmakers asked the U.S. Government Accountability Office to study the compliance costs that small businesses are facing amid the myriad of sales tax laws states have employed for interstate sellers, a New Jersey congressman announced Wednesday.

  • November 25, 2020

    SALT Cap Compromise On The Table In Next Congress

    While a full repeal of the 2017 tax overhaul's cap on the deduction for state and local taxes remains uncertain under a Biden administration, pressure from congressional Democrats is likely to result in a form of compromise.

  • November 25, 2020

    New Conn. House Leader To Push Pot On Ballot If Bills Fail

    Connecticut's incoming House speaker said Wednesday that he will push for cannabis legalization and taxation next year and that if the votes aren't there, he'll aim to put the question to voters via ballot.

  • November 25, 2020

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

    Ahead of the long weekend, when Americans are most known for gathering and traveling, Thanksgiving-minded governors laid down more restrictions as COVID-19 cases continued surging over the past week.

  • November 25, 2020

    Pa. Replaces Telecom Tax Credit With Grant Program

    Pennsylvania will eliminate the state's broadband tax credit program for mobile telecommunications companies and replace it with a grant under a bill signed by the governor Wednesday.

  • November 25, 2020

    Ohio AG Settles Sales Tax Dispute With 2nd Wine Seller

    An Ohio federal judge approved on Wednesday the state attorney general's settlement with one of seven online wine retailers accused of depriving the state of tax revenue, the second such settlement in November.

  • November 25, 2020

    Mo. High Court Affirms Doughnut Shop's Tax Liability

    The Missouri Supreme Court affirmed a sales tax assessment against a doughnut shop, saying the business didn't maintain records adequate to rebut the state Department of Revenue's estimate of its receipts during an audit.

  • November 25, 2020

    Ill. Tax Agency Tells Auctioneers To Follow Marketplace Rules

    Illinois auctioneers who meet certain tax remittance thresholds must follow marketplace facilitator rules and pay retailers' occupation taxes on all sales beginning in January, the state Department of Revenue said in guidance.

  • November 25, 2020

    Ky. Tax Agency Raises Homestead Exemption Cap For 2021

    The Kentucky Department of Revenue announced that the maximum homestead exemption will increase by $1,200 for the 2021 and 2022 tax periods as required by statute to adjust for inflation.

Featured Stories

  • False Claims And State Income Taxes: SALT In Review

    David Brunori

    From the District of Columbia's likely inclusion of tax matters in its False Claims Act to a nationwide push against income taxes, RSM US LLP's David Brunori offers his thoughts on the past week's noteworthy state and local tax news.

  • SALT Cap Compromise On The Table In Next Congress

    Maria Koklanaris

    While a full repeal of the 2017 tax overhaul's cap on the deduction for state and local taxes remains uncertain under a Biden administration, pressure from congressional Democrats is likely to result in a form of compromise.

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

    No Photo Available

    Ahead of the long weekend, when Americans are most known for gathering and traveling, Thanksgiving-minded governors laid down more restrictions as COVID-19 cases continued surging over the past week.

Expert Analysis

  • NY Right To Investigate Trump Consulting Fees For Tax Fraud

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    New York authorities correctly put aside political considerations and took the appropriate first step in any tax fraud investigation by seeking bank and corporate records to investigate potential connections between Trump Organization write-offs and income mirrored by Ivanka Trump's consulting company, says Daren Firestone at Levy Firestone.

  • NJ Cannabis Strides Highlight Nearby States' Need To Legalize

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    As New Jersey's ballot measure approving adult-use cannabis gives the state a strong head start in the race to legalization, neighboring states Pennsylvania, New York and Connecticut need to move quickly to follow suit or risk losing out on significant cannabis tax revenue, say attorneys at Saul Ewing.

  • Colo. Tax Vote Offers Insights On Framing Policy

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    Colorado residents’ recent decision to incrementally lower the state income tax rate shows that voters may not consider overarching consequences for infrastructure and services when presented with the opportunity for even a modest tax cut without a specific negative impact, says Trey Rogers of the Denver Metro Chamber of Commerce.

  • Ala. High Court Ruling Jeopardizes Tax Sales Held In Court

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    The Alabama Supreme Court’s recent refusal to reconsider its decision in Stiff v. Equivest Financial — that a tax sale occurring inside the courthouse, and not on the front steps, was void — gives taxpayers ammunition to invalidate an untold number of tax sales across the state, say attorneys at Nelson Mullins.

  • Business Community Mostly Wins On Tax Ballot Measures

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    Thanks to corporate efforts, voters across the country rejected a range of state and local ballot measures that would have raised taxes, with the exception of San Francisco, where a slew of changes will create significant compliance challenges for businesses, say attorneys at Eversheds Sutherland.

  • Building Owners Face An Even Stricter NYC Climate Plan

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    New York City building owners and real estate developers should regard the city council's recent vote to expand strict greenhouse gas emissions limits to more buildings as an affirmation of the city's aggressive plans to address climate change, says Raymond Pomeroy at Stroock.

  • 10th Circ. IRS Summons Ruling Shows Cannabis Biz Dilemma

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    The recent Tenth Circuit decision in Speidell v. U.S., allowing the IRS to summon records from Colorado marijuana regulators in an audit proceeding, illustrates the tension state-legal marijuana business owners face when information requested in a civil proceeding is about conduct potentially criminal under federal law, says Jennifer Benda at Hall Estill.

  • Justices Should Review NH's State Telework Tax Case

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    By agreeing to review New Hampshire's lawsuit challenging Massachusetts' tax on nonresident income earned outside its borders, the U.S. Supreme Court can confirm the clear unconstitutionality of this and similar laws in other states, says Edward Zelinsky at the Cardozo School of Law.

  • Post-Election Tax Policy Scenario 3: A Divided Government

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    Attorneys at Brownstein Hyatt consider whether Democrats and Republicans will find common ground on tax policies and legislation regarding COVID-19 relief, domestic research and manufacturing, pension and retirement savings, foreign taxation of U.S. companies, and infrastructure development if the upcoming election results in a divided government.

  • Post-Election Tax Policy Scenario 2: A Democratic Sweep

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    Russell Sullivan and Radha Mohan at Brownstein Hyatt consider former Vice President Joe Biden’s perspective that a better economy addresses income inequality, and the likelihood of passing specific tax measures in the event of a Democratic sweep, despite varying party perspectives.

  • La. Tax Proposal Signals Progress On Centralized Collection

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    The Louisiana Association of Tax Administrators' recent proposal to centralize sales and use tax collection in the state is a significant step forward in light of localities’ past refusal to consider this approach, but it still faces many political and administrative obstacles, say attorneys at Kean Miller.

  • Post-Election Tax Policy Scenario 1: A Republican Sweep

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    Attorneys at Brownstein Hyatt analyze tax policies implemented by the Trump administration, such as the Tax Cuts and Jobs Act, and consider what will be on the agenda if Republicans gain full control of both the legislative and executive branches in the election.

  • How Fla. Homebuilders Can Protect Pre-Closing Deposits

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    In light of Florida developers' recent success in negotiating for homebuilders to release deposits while some closing conditions remain unfulfilled, there are some ways homebuilders can safeguard their payments, but none of them are easy, says Gary Kaleita at Lowndes Drosdick.