State & Local

  • December 04, 2024

    Uber Didn't Have To Collect Tax Pre-Wayfair, Court Told

    Uber was not required before the Wayfair decision to collect and remit millions in sales taxes on behalf of drivers and customers who use its app, an attorney for the ride-hailing company told a Georgia appellate panel Wednesday, urging the panel to overturn a trial court.

  • December 04, 2024

    Sunoco Not Owed $2.6M NY Tax Refund, Tribunal Affirms

    Sunoco affiliates cannot include oil sales to third parties intended as inventory exchanges when computing the company's business activity allocable to New York, the state Tax Appeals Tribunal ruled, affirming the state's denial of a $2.6 million refund.

  • December 04, 2024

    Mich. Justices Pan Due Process Claim In Tax Appeal Dispute

    Two Michigan Supreme Court justices expressed skepticism Wednesday toward a packaging company's arguments that its due process rights were violated when an assessor's notice of a tax exemption denial didn't provide all the information the business needed to appeal.

  • December 04, 2024

    Block's Tax Refund Should Be Voided, Atlanta Tells Ga. Court

    A Georgia trial court erred when it found that Block, the financial services and mobile payments company, was due a $330,000 occupation tax refund from the city of Atlanta, a lawyer for the city told an appellate panel Wednesday.

  • December 04, 2024

    Ala. Dept. OKs Regs To Implement Tourism Project Tax Breaks

    The Alabama Department of Revenue adopted regulations to implement recently enacted tax rebates for companies that operate qualifying tourism projects, according to a notice published by the state Legislative Services Agency.

  • December 04, 2024

    Reed Smith Adds State Tax Partner To San Francisco Office

    Reed Smith LLP added a partner to its national state tax practice who will work out of its San Francisco office, according to the firm.

  • December 04, 2024

    Ind. Tax Board Cuts Valuation Of Self-Storage Property

    An Indiana storage unit facility's $1.06 million valuation was reduced after the state Board of Tax Review determined it should revert to the prior year's assessment of $915,000 because the owner and county assessor failed to accurately appraise the property.

  • December 04, 2024

    Oracle Can't Seek Fla. Tax Refunds Without Repaying Clients

    Oracle can't obtain refunds for Florida state and local taxes that it improperly collected on sales of electronically delivered software to three businesses because the company didn't reimburse those customers first, a state appeals court ruled Wednesday.

  • December 03, 2024

    Calif. Furniture Chain Owner Owes Fraud Penalty, OTA Says

    The owner of a California furniture stores chain committed sales tax fraud, and the relevant tax agency was correct in charging him a 25% fraud penalty and in finding he had more than $6.4 million in unreported taxable sales, the state Office of Tax Appeals ruled.

  • December 03, 2024

    Calif. Senate Bill Seeks To Shield Tips From Income Tax

    California would exclude tips from gross income for state personal income tax purposes under a bill introduced in the state Senate.

  • December 03, 2024

    Calif. OTA Denies Architect Firm's R&D Tax Credit Claim

    The California Office of Tax Appeals denied an architectural firm's claim of research and development tax credits, saying the firm failed to substantiate the amount of time its employees dedicated to qualifying research activities.

  • December 03, 2024

    Calif. Bill Seeks Constitutional Amendment To Curb Tax Hikes

    California would declare state lawmakers' intent to amend the state constitution to limit the state and local governments' power to raise taxes as part of a bill introduced in the Assembly.

  • December 03, 2024

    Calif. OTA Says LLC Interest Sale Invalid For Tax Purposes

    A sale of limited liability company interest between business partners in California can't be used to offset cancellation of debt income stemming from a Texas apartment complex that the LLC owned, the California Office of Tax Appeals ruled.

  • December 03, 2024

    Calif. OTA Rejects Subtraction For Pension, Annuities

    A California taxpayer isn't entitled to a subtraction adjustment for pension and annuities earned outside the state, because the pension money put the taxpayer in a higher bracket, the state Office of Tax Appeals said in a ruling released Tuesday. 

  • December 03, 2024

    Fried Frank Adds Goodwin Procter Tax Pro As Partner In NY

    Fried Frank Harris Shriver & Jacobson LLP announced Tuesday that a Goodwin Procter LLP tax and business law partner has joined the firm and will serve as a partner in Fried Frank's tax department in New York.

  • December 03, 2024

    Ore. Offers Few Tax Changes In Gov.'s $37B Budget Plan

    Oregon would make small changes to its tax policy under a $37 billion biennial general fund budget proposed by the state's governor, who left open how to fund some proposed expenditures.

  • December 03, 2024

    Ark. Revenues Through Nov. Outpace Estimate By $11M

    Arkansas' net revenue collection from July through November beat forecasts by $11 million, according to the state Department of Finance and Administration in a report released Tuesday.

  • December 02, 2024

    Novo Nordisk Loses Research Credit Tax Fight In Calif. OTA

    Novo Nordisk must include a former affiliate's research expenses from the year it wound down when determining the corporate group's California research credits for later years, the state's Office of Tax Appeals ruled in an opinion released Monday that upheld a $670,000 tax assessment.

  • December 02, 2024

    NC GOP-Led Senate OKs Reducing Income Tax Cap

    North Carolina's income tax cap would fall to 5%, instead of the 7% currently in the state constitution under a constitutional amendment approved Monday by the state Senate.

  • December 02, 2024

    Calif. OTA Says City Must Share $1.2M Jet Fuel Tax Revenue

    A California city must reallocate $1.2 million in use tax revenue received from sale of jet fuel to several other cities, the state Office of Tax Appeals ruled in an opinion released Monday, despite the city's claim that tax revenue should be allocated to the seller's place of business.

  • December 02, 2024

    Cargo Facility Merits Property Tax Break, Mass. Justices Told

    A property leased from the Massachusetts Port Authority to a for-profit cargo enterprise is exempt from property tax because the facility serves a public purpose, the lessee told the state's highest court Monday, urging reversal of a tax board decision.

  • December 02, 2024

    A&O Shearman Tax Pro Jumps To Hogan Lovells In DC

    Hogan Lovells said Monday that it has brought on a former Allen Overy Shearman Sterling tax partner who specializes in spinoffs, cross-border deals and other corporate transactions.

  • December 02, 2024

    Ohio Tax Dept. Finalizes Rules Defining Transient Guests

    Individual rooms set aside for sleeping in a stand-alone structure are considered sleeping accommodations, the Ohio Department of Taxation clarified in a finalized rule Monday.

  • December 02, 2024

    Ala. Dept. Says Couple With Other State Wages Not Domiciled

    A couple was not domiciled in Alabama in 2018 after attaining wages from several other states and using a Texas address for important documents, the Alabama Tax Tribunal ruled.

  • December 02, 2024

    Vt. General Revenue Collection Up $103M From Last Year

    Vermont's general revenue collection from July through October increased by $103 million from the same period last year, according to the state Agency on Administration.

Expert Analysis

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

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