State & Local

  • May 13, 2024

    Ky. General Revenue Collection Up $461M From Last Year

    Kentucky general revenue collection from July through April grew $461 million from the last fiscal year, according to a monthly report from the Office of State Budget Director.

  • May 13, 2024

    NJ Panel Seeks Oral Healthcare Product Tax Break In Compact

    A New Jersey Assembly committee advanced a resolution Monday pushing for an amendment to the Streamlined Sales and Use Tax Agreement that would allow states to exempt oral healthcare products from sales tax.

  • May 10, 2024

    Ill. Remote Seller Rules Violate Wayfair, Calif. Seller Claims

    A California-based business argued that Illinois' remote seller system presents unconstitutional burdens, telling the state tax tribunal that Illinois' varying sourcing rules and the quick pace by which it adopted economic nexus violate the U.S. Constitution's commerce clause.

  • May 10, 2024

    Nev. Tax Commission Floats Updated Regs For Remote Sellers

    Nevada would clarify sales tax collection requirements imposed on remote sellers, marketplace sellers and marketplace facilitators under regulatory changes proposed by the state Tax Commission.

  • May 10, 2024

    Newsom Says No Tax Increases Planned In Calif. Budget

    California would not increase taxes or impose new taxes under a revised budget plan presented Friday by Democratic Gov. Gavin Newsom.

  • May 10, 2024

    Ore. Court Drops Tax Value Of Rural Property

    The Oregon Tax Court lowered the real market valuation of a rural property with outbuildings used for storage of a car collection, relying partially on the owner's cost approach to the value.

  • May 10, 2024

    Miss. To Lower Sales Tax Rate For Oil Cos.' Purchases

    Mississippi will reduce the sales tax rate for equipment and services used to drill, survey or explore for oil, natural gas and other minerals to 4.5% as part of a bill signed by the governor.

  • May 10, 2024

    Colo. Lawmakers OK Quantum Tech Investment Tax Credits

    Colorado would create a pair of tax credits to promote investment in quantum technology development facilities by entities receiving certain federal grants under legislation passed by the state Senate and heading to the governor.

  • May 10, 2024

    NY Senate Bill Seeks Excise Tax On To-Go Alcohol

    New York would impose a 5% excise tax on sales of to-go alcoholic drinks under a bill introduced in the state Senate, with funds from the tax to be put toward substance use education and treatment programs.

  • May 10, 2024

    SD General Revenues Through April Up $24M Over Estimates

    South Dakota's general revenue collection was up roughly $24 million over budget estimates from July through April, according to a monthly report by the state Bureau of Finance and Management.

  • May 10, 2024

    Use Of AI For Tax Comment Letters Poses Ethical Quandaries

    While artificial intelligence can streamline the process of conducting a comprehensive review of complex, IRS-proposed federal tax regulations, tax attorneys must be aware of professional and ethical considerations when using it to help draft comment letters to submit to the agency.

  • May 10, 2024

    Mo. Net Revenue Collection Through April Up $280M

    Missouri's net general revenue collection from July through April was $280 million higher than in the previous fiscal year, according to a report by the state Office of Administration, Division of Budget and Planning. 

  • May 10, 2024

    Colo. Lawmakers OK MTC Method For Corp. Tax Reporting

    Colorado would conform its method for determining the makeup of a combined corporate group with Multistate Tax Commission standards under legislation approved by lawmakers and sent to Democratic Gov. Jared Polis.

  • May 10, 2024

    Pa.'s General Revenue Collection Beat Estimates By $739M

    Pennsylvania's general fund revenue from July through April was $739 million higher than budget estimates, according to a monthly report released Friday by the state Department of Revenue.

  • May 10, 2024

    Colo. Lawmakers OK $700M Child Tax Credit

    Colorado's lawmakers have approved legislation to create a child tax credit worth about $700 million annually and sent the bill to Democratic Gov. Jared Polis.

  • May 10, 2024

    The Week In Trump: All Eyes On NY As Other Cases Lag

    Donald Trump's Manhattan hush money trial took center stage with dramatic testimony from adult film actress Stormy Daniels, while the former president's criminal cases in Georgia and Florida ran into delays that could last through Election Day.

  • May 10, 2024

    Calif. OTA In Untested Area On Ruling That Biz Wants Binding

    A decision by California's Office of Tax Appeals that Microsoft can include 100% of the dividends from foreign affiliates in its California sales factor denominator pleased businesses, who now want the OTA to designate the opinion as precedential, thus binding on it and the state Franchise Tax Board.

  • May 09, 2024

    Court Split Warrants Review Of Philly Credits, Justices Told

    A split among state courts over whether state and local taxes must be aggregated when evaluating their constitutionality is more significant than Philadelphia has suggested, a city resident told the U.S. Supreme Court on Thursday in seeking review of the city's refusal to credit her taxes paid to Delaware.

  • May 09, 2024

    Okla. To End Moratorium On Local Sales Tax Hikes On Food

    Oklahoma will end a moratorium barring counties and municipalities from increasing local sales taxes on food under a bill signed by the governor.

  • May 09, 2024

    Iowa Streamlines Abandoned Property Delivery To Owners

    Iowa streamlined its procedure for the delivery of abandoned property by allowing the state treasurer to deliver such property directly to a person determined to be its owner under a bill signed by the governor.

  • May 09, 2024

    NY Tribunal Affirms Couple Can't Claim Real Estate Deduction

    A New York couple was correctly denied a real estate deduction on their personal income tax returns because the husband didn't qualify as a real estate professional, the state Tax Appeals Tribunal affirmed in a decision released Thursday.

  • May 09, 2024

    Mass. Tax Board Axes Home's Value Based On Similar Sales

    A Massachusetts home was overvalued, the state Appellate Tax Board ruled, finding evidence of comparable sales presented by the homeowner to be persuasive.

  • May 09, 2024

    Ala. To Give Employers Tax Credit For Offering Child Care

    Alabama employers that offer a child care facility for their employees will be able to claim an income tax credit up to $600,000 per year under a bill enacted by the governor Thursday.

  • May 09, 2024

    Ore. Tax Court Drops Valuation Of Mobile Home Park

    An Oregon mobile home park should be reduced in value from $2.3 million to $1.7 million because an income analysis presented by the owners reflected the property's real market value better than a local assessor's method, the state's tax court said.

  • May 09, 2024

    Colo. Lawmakers Approve Extended Property Tax Cuts

    Colorado would extend its current temporary property tax rate reductions into 2024 and would lower tax rates for future years under legislation passed by Colorado lawmakers that could save property owners about $1 billion in its first year.

Expert Analysis

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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