State & Local

  • April 30, 2024

    Va. Tax Head Says Some Corp. Fees Not Subject To Add-Back

    A corporation filing a combined return for its affiliates in Virginia should have its exception to the state's add-back increased because buyer service fees should not be included in royalty expenses, the state tax commissioner ruled.

  • April 30, 2024

    IRS Rejects Arizona's Effort To Exempt State Tax Rebates

    The state of Arizona can't sue the federal government to litigate the personal claims of its taxpayers, the Internal Revenue Service told a federal court in an effort to dismiss a bid by the state to exempt state tax rebates from federal income taxes.

  • April 30, 2024

    Va. Tax Head Orders Adjustment Of Liability Over NJ Rule

    A corporation with affiliates filing in Virginia should have its corporate income tax liability adjusted because the amount of tax the affiliates paid to New Jersey was higher due to a state rule, the Virginia tax commissioner said. 

  • April 30, 2024

    The Tax Angle: TCJA Teams, Dear Colleague Letters

    From a look at House GOP efforts to prepare for next year's expiration of their 2017 tax overhaul to ongoing attempts by lawmakers to draw attention and support for their own tax legislation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • April 30, 2024

    NYC Judge Upholds Hotel Taxes On Apartment Subleases

    A company that leased residential apartments in New York City is liable for more than $200,000 in disputed hotel taxes on short-term subleases of the units, an administrative law judge found.

  • April 30, 2024

    Va. Mining Co. Can Appeal Refund Denial, Commissioner Says

    A mining company that operated in Virginia can move forward with an appeal of a county's denial of a machinery and tools tax refund, the state's tax commissioner ruled.

  • April 30, 2024

    Ind. Dept. Drops Transaction Threshold From Nexus Rules

    The Indiana Department of Revenue issued updated guidance Tuesday to reflect legislation that removed a 200-transaction threshold from the state's rules for determining sales tax nexus for remote sellers.

  • April 30, 2024

    MTC To Tweak Draft Rule On Sourcing Trucking Receipts

    A Multistate Tax Commission work group is revising a draft rule that would provide states with an alternative method for sourcing receipts from trucking companies and is aiming to have changes finalized in the coming months, the work group's chair said Tuesday.

  • April 30, 2024

    Calif. Tax Committee Puts Digital Ad Tax Bill On Hold

    A California bill that would create a Maryland-style digital ad tax is on hold, tabled by a key committee.

  • April 29, 2024

    Vetoed Kan. Tax Cut Bill Falls One Vote Short Of Override

    The Kansas Senate fell one vote short Monday in its attempt to override the governor's veto of legislation that sought to cut taxes for individuals, banks and property owners, with some Republicans joining Democrats who opposed the plan's estimated $460 million annual price tag.

  • April 29, 2024

    Ex-COO Of Mo. Charity Gets 3 Years For Bribing Officials

    The former chief operating officer of a Missouri-based healthcare charity was sentenced to three years in prison Monday after admitting she and her husband, the charity's ex-chief financial officer, conspired to bribe elected officials in Arkansas, according to Missouri federal court documents.

  • April 29, 2024

    Calif. Senate OKs Eased Rules For SALT Cap Workaround

    California would ease payment requirements for eligible business owners seeking to pay an elective pass-through entity tax to get around the federal cap on state and local tax deductions under a bill that passed the state Senate.

  • April 29, 2024

    Pa. Retirement Home Wants Ed Board Tax Challenge Nixed

    The nonprofit owner of a retirement community in a suburb of Pittsburgh has filed a lawsuit against the local school board claiming that the board violated a soon-to-expire payment in lieu of taxes, or PILOT, agreement that was brokered almost 15 years ago.

  • April 29, 2024

    Colo. House OKs Sales Tax Break For Modular Homes

    Modular and manufactured homes would be completely exempt from Colorado sales and use taxes under legislation passed Monday by the House of Representatives that also amends some tax credits and eliminates several unused ones.

  • April 29, 2024

    Ind. Co. Rightly Denied Additional Refund, Tax Dept. Says

    An Indiana manufacturing company was correctly denied an additional sales tax refund for safety equipment and service contracts for computer software, according to a decision by the Department of Revenue.

  • April 29, 2024

    Colo. House OKs Agricultural Stewardship Tax Credits

    Colorado farms and ranches using certain agricultural stewardship practices would be eligible for tax credits worth up to $300,000 under legislation passed Monday by the state House of Representatives.

  • April 29, 2024

    Wyo. Revenue Outpaces Forecast By $69M Through March

    Wyoming general fund revenue through March exceeded a budget forecast by $69 million, according to a semiannual report by the state Consensus Revenue Estimating Group.

  • April 29, 2024

    Maine March Revenue Beats Budget Forecast By $20M

    Maine net revenue collections from July through March was up $20.46 million from budget forecasts, according to a monthly report by the state Department of Administrative and Financial Services.

  • April 29, 2024

    Kan. Lawmakers Approve 10-Year Film Tax Credit Package

    Kansas would create a 10-year income and sales tax incentive program for filmmakers under legislation approved Monday by the state House of Representatives that now heads to the governor.

  • April 29, 2024

    Minn. Tax Court Won't Change Medical Building Value Boost

    The Minnesota Tax Court said it correctly increased the valuation of a medical building, rejecting the building owner's arguments that it improperly applied valuation approaches to the property in a previous decision.

  • April 26, 2024

    10th Circ. Says Colo. Tax Ballot Law Doesn't Compel Speech

    A Colorado law requiring that financial impacts be included in the titles of some tax-related ballot initiatives does not cause "improperly compelled" speech, the Tenth Circuit said Friday, rejecting a conservative group's bid to block the law.

  • April 26, 2024

    Mich. Biz Groups Can't Block Corporate Transparency Act

    A Michigan federal judge denied a group of small businesses immediate relief from the reporting requirements of a federal anti-money laundering law but voiced concerns about the law's privacy implications in a Friday bench ruling. 

  • April 26, 2024

    Kan. Clarifies Tax Imposed On Pass-Through Entity Income

    Kansas will impose the state's top individual income tax rate on the owners of eligible pass-through entities that elect to be taxed at the entity level under clarifying legislation signed by the governor.

  • April 26, 2024

    Law360 Revenue Report Map Tracks Health Of State Coffers

    As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.

  • April 26, 2024

    Neb. To Charge Excise Tax On Electricity For EVs

    Nebraska will exempt electricity for vehicles from sales and use tax beginning in 2025 and will then impose an excise tax on the electricity beginning in 2028 under a law signed by the governor.

Expert Analysis

  • Business Litigators Have A Source Of Untapped Fulfillment

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    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.

  • Think Like A Lawyer: Forget Everything You Know About IRAC

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    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.

  • How New EU Tax And Transfer Pricing Rules May Affect M&A

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    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.

  • How Firms Can Ensure Associate Gender Parity Lasts

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    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.

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    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.

  • 7 Common Myths About Lateral Partner Moves

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    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.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    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.

  • Location, Location, Location: SALT In Review

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    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.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    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.

  • A Post-Mortem Analysis Of Stroock's Demise

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    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.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    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.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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