State & Local

  • April 24, 2024

    Va. Tax Commissioner Rules Old Assessments Still Collectible

    A Virginia taxpayer is liable for individual income tax assessments issued more than a decade ago because the state tax department initiated collection actions within the applicable statute of limitations, the state tax commissioner ruled.

  • April 24, 2024

    Ariz. General Revenue Collections Up $128M From Forecasts

    Arizona's general fund revenues from July through March were $128 million over budget forecasts, the state's Joint Legislative Budget Committee reported.

  • April 24, 2024

    NY's Housing Incentives, Protections Draw Mixed Reviews

    The housing provisions in New York's recently approved $237 billion budget, which includes new tax incentives for developers and increased legal safeguards for tenants facing evictions, received varied reactions from attorneys, housing organizations and lobbyists as they digest all the details.

  • April 24, 2024

    RI Revenue Through March Beats Forecast By $13.3M

    Rhode Island collected $13.3 million more in revenue from July through March than originally estimated in a budget forecast, according to a monthly report by the state's Office of Revenue Analysis.

  • April 24, 2024

    Va. Couple Filed Too Late For Credit, Tax Commissioner Says

    The Virginia Department of Taxation correctly denied a couple's claim that they were entitled to a credit for an income tax overpayment, the state tax commissioner said, finding they filed their return too late to be granted a credit or refund.

  • April 24, 2024

    Va. Tax Head Abates Man's Assessment Due To Relocation

    The Virginia tax commissioner ordered the abatement of an income tax assessment issued to a man who relocated to another state, finding he established domicile in the other state before the taxable year for which the assessment was issued.

  • April 23, 2024

    4 Things Attys Should Know About NJ's $56B Spending Plan

    New Jersey Gov. Phil Murphy has crafted a spending plan that furthers his vision of the state as an innovator in offshore wind and artificial intelligence, while drawing pushback for a proposed corporate transit fee and warehouse tax.

  • April 23, 2024

    Va. Woman May Claim Gambling Losses, Tax Boss Says

    A Virginia woman may claim some itemized deductions for gambling losses and mortgage interest on her state income tax return, the state tax commissioner said, finding she provided sufficient documentation to substantiate some of the claimed costs.

  • April 23, 2024

    Mich. Tax Rate Cut Was Temporary, Dept. Tells State Justices

    The Michigan Department of Treasury said a state appeals court correctly determined that a cut in the state income tax rate was effective for only one year and urged the state Supreme Court to deny an appeal from a coalition of Michigan lawmakers, business groups and residents.

  • April 23, 2024

    Va. Tax Head Says Trust Beneficiaries Can't Claim Credits

    Beneficiaries of an irrevocable trust that is subject to tax in Virginia aren't entitled to tax credits attributable to the trust's ownership of pass-through entities that elect to pay tax at the entity level, the state tax commissioner said.

  • April 23, 2024

    Pa. Court Says Tax Appeal Can't Use New Ratio To Compare

    The appeal of an Allegheny County, Pennsylvania, property assessment must use the ratio of property tax assessments in the area in the year the appeal was made to compare, the Commonwealth Court ruled. 

  • April 23, 2024

    Ill. Total Revenues Through March Beat Estimates By $486M

    Illinois' total revenues from July through March were higher than budget estimates by $486 million, according to a monthly report by the state Office of Management and Budget.

  • April 23, 2024

    Wis. Pro Gamblers Limited In Wagering Loss Deduction

    A Wisconsin couple deemed professional gamblers by the state Department of Revenue may deduct gambling losses only to the extent of their gains, the state Tax Appeals Commission ruled.

  • April 23, 2024

    Vt. General Fund Revenues Through March Up $10M

    Vermont's general revenue collection from July through March was $10 million higher than the same period last year, according to a report by the state's Agency of Administration.

  • April 23, 2024

    Va. Tax Head Finds Man's Ties To State Justify Assessment

    A man with significant ties to Virginia remained subject to its income tax because he failed to prove that he cut those ties as of the tax year at issue, the state's tax commissioner ruled.

  • April 23, 2024

    Utah Justices Won't Boost Delta Aircraft Valuation

    Utah's most populous county failed to show that a state law for valuing aircraft undervalued property belonging to Delta Air Lines and violated the state constitution, the state Supreme Court ruled.

  • April 23, 2024

    Okla. House OKs Expanding Industrial Development Tax Break

    Oklahoma would expand a tax credit for qualified economic development expenditures in industrial parks, removing a limit on the credit, under a bill passed in the House and headed to the governor.

  • April 23, 2024

    Disney, IBM Stuck With Tax On Royalties, NY Top Court Holds

    New York's highest court rejected Disney and IBM's arguments that the state unconstitutionally denied their attempts to take tax deductions on royalties received from foreign affiliates, holding Tuesday that the law at issue didn't discriminate against interstate commerce.

  • April 23, 2024

    Dentons Adds Ex-Jones Walker SALT Atty To Ala. Office

    Dentons Sirote said it has added a state and local tax shareholder who was previously a partner at Jones Walker LLP to the tax practice in its Birmingham, Alabama, office.

  • April 23, 2024

    Ark. Sales Tax Applies To Flight Tours, Dept. Says

    A company that operates aircraft sightseeing tours out of an Arkansas airport is properly charging sales tax on each reservation, the state Department of Finance and Administration said in a letter. 

  • April 23, 2024

    Colo. Panel OKs Ballot Measure To Cap Property Tax Hikes

    Colorado voters could decide whether to limit local property tax revenue growth under a ballot measure proposed in a resolution approved by a House panel.

  • April 23, 2024

    Pa. Sales Tax Applies To Sparkling Water, Court Affirms

    Pennsylvania's sales tax applies to purchases of sparkling water because the water is considered a soft drink that is subject to tax, a state court affirmed. 

  • April 23, 2024

    Ky. To Exempt Some EV Charging Stations From Excise Tax

    Kentucky will exempt electric vehicle charging stations with a charging capacity of less than 20 kilowatts from the state's excise tax on electric vehicle power under a bill signed by the governor.

  • April 22, 2024

    Seattle Property Owners Can't Use COVID To Stop $160M Tax

    A Washington appeals court said on Monday that Seattle can keep a $160 million property tax to pay for waterfront improvements, in an opinion that rejected an argument that diminished property values after COVID-19 should force the city to recalculate the tax.

  • April 22, 2024

    Pepperidge Farm Says P.L. 86-272 Bars Ill. Tax On NJ Affiliate

    Pepperidge Farm asked the Illinois Independent Tax Tribunal to vacate a roughly $944,000 corporate tax assessment, arguing that P.L. 86-272 shielded an out-of-state affiliate's sales-related activities from Illinois income tax.

Expert Analysis

  • 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.

  • A Bold Idea And A Striking Disregard: SALT In Review

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    From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Traps To Avoid When Selling CRE In Las Vegas Area

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    When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.

  • How Clients May Use AI To Monitor Attorneys

    Excerpt from Practical Guidance
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    Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.

  • The Pop Culture Docket: Judge D'Emic On Moby Grape

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    The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.

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