State & Local

  • May 29, 2024

    NJ Tax Chief Urges Cos. To Respond To Nexus Questionnaires

    The New Jersey Division of Taxation's top official encouraged businesses Wednesday not to ignore questionnaires from the agency regarding whether they had filing obligations before the state switched to combined reporting, warning that failure to respond could lead to high estimated assessments.

  • May 29, 2024

    Tenn. Orders Study Of State, Local Tax Collection Costs

    Tennessee will require a study on the cost to businesses of collecting and remitting state and local taxes and the cost to the state of remuneration to businesses for sales tax collection, under a bill signed by the governor.

  • May 29, 2024

    La. Lawmakers OK Deadline Discretion In Awarding Incentives

    Louisiana would give the state's economic development agency discretion in awarding tax incentives to businesses that miss a deadline for reasons beyond their control as part of a bill passed in the state Senate.

  • May 29, 2024

    Kansas Gov. Sets June Special Session On Taxes

    The Republican-led Kansas Legislature will meet in a special session June 18 to consider tax relief legislation, the state's governor said Wednesday, calling for compromise following her veto of a bill to reduce income tax rates.

  • May 29, 2024

    Ind. Tax Court Says Hotel In Construction Was Fairly Assessed

    An Indiana hotel that was under construction in 2010 was properly assessed despite claims that the county assessor had not assessed all unfinished commercial properties equally, the state tax court ruled.

  • May 29, 2024

    NC Total Revenue Through April Dips $23M From Last Year

    North Carolina's total revenue for July through April fell $23 million from last year, the Office of the State Comptroller said.

  • May 29, 2024

    Colo. Creates Tax Credit For Creative Industries Infrastructure

    Colorado established a state income tax credit for capital improvement projects that support creative industries, under legislation signed by Gov. Jared Polis.

  • May 29, 2024

    Colo. Extends, Expands Film Production Tax Credit

    Colorado extended its film production tax credit, previously set to end this year, and increased the amount of qualifying expenses that may be claimed for the credit under legislation signed by Democratic Gov. Jared Polis.

  • May 29, 2024

    Colo. Creates Quantum Tech Investment Credits

    Colorado authorized a pair of tax credits to promote investment in quantum technology development facilities by entities that are also receiving certain federal grants under legislation signed into law by Gov. Jared Polis.

  • May 29, 2024

    Treasury Details Which Tech Would Get Clean Energy Credits

    Treasury released proposed rules Wednesday outlining which technologies would qualify for new zero-emission energy tax credits, saying wind, solar and geothermal are among those that would make the cut.

  • May 28, 2024

    Minn. To Raise Coming Payroll Tax For Family Leave Program

    Minnesota will raise the payroll premium for its upcoming family and medical leave program under legislation signed by the governor over the objections of Republican lawmakers who said the package was rushed through during the Legislature's final hours.

  • May 28, 2024

    Ex-NRA CFO Settles NY AG Suit Before Phase-Two Trial

    The National Rifle Association's former chief financial officer has reached a settlement with the New York attorney general's office ahead of the second phase of a trial over claims the group and its executives misused donor money, among other alleged misconduct.

  • May 28, 2024

    Ill. Lawmakers OK System To ID Taxpayer Financial Accounts

    Illinois would authorize the state tax department to enter agreements with financial institutions to identify accounts of people and businesses who are delinquent in the payment of taxes using a data-match system under a bill passed by state lawmakers and headed to Democratic Gov. J.B. Pritzker.

  • May 28, 2024

    Pa. Lawmakers Want End To 40% NOL Cap To Attract Biz

    A bipartisan group of Pennsylvania lawmakers voiced support Tuesday to ditch the state's 40% cap on net operating loss deductions and either match the federal standard or eliminate the limit altogether.

  • May 28, 2024

    Mo. Panel Affirms Nixes Of St. Louis Teleworker Tax, Class Bid

    St. Louis must issue earnings tax refunds to six nonresidents for days they worked outside the city after the COVID-19 pandemic began, but those employees can't seek a class action on behalf of other remote workers, the Missouri Court of Appeals ruled Tuesday.

  • May 28, 2024

    Tax Lawyer Rejoins Mayer Brown In DC From Latham

    Mayer Brown LLP has rehired a tax partner from Latham & Watkins LLP, who joins the firm in Washington, D.C., to continue working with clients to best utilize renewable energy tax credits, the firm announced Tuesday.

  • May 28, 2024

    Mich. Offers Tax Deadline Relief In Counties Hit By Storms

    Taxpayers in four Michigan counties that were impacted by severe storms and tornadoes can request additional time to file returns and make payments, according to a notice Tuesday from the state Treasury Department.

  • May 28, 2024

    Colo. Extends Tax Credit For Rehab Of Historic Structures

    Colorado's tax credit for rehabilitation of historic structures will run through 2036 and apply to work on structures as new as 30 years old under legislation signed by Democratic Gov. Jared Polis.

  • May 28, 2024

    Colo. Creates Tax Credits For Agricultural Stewardship

    Colorado farms and ranches that use certain agricultural stewardship practices will be eligible for tax credits of up to $300,000 under legislation signed into law by Gov. Jared Polis.

  • May 24, 2024

    Shuttered Paper Mill Flouted $12M Incentive Deal, NC AG Says

    The state of North Carolina is suing food and beverage packaging company Pactiv Evergreen to recoup $12 million in economic incentives the company allegedly accepted to keep a local mill up and running after it abruptly shuttered the facility last year.

  • May 24, 2024

    CohnReznick Adds Tax Planning Partner From Mazars

    CohnReznick LLP added a top accountant and tax partner from Mazars USA LLP to its roster of tax professionals, the firm announced.

  • May 24, 2024

    NY Tax Dept. Wrongly Cut CEO's Enterprise Credit, ALJ Says

    New York's state tax agency incorrectly used the business allocation percentage of an S corporation to reduce the amount of qualified Empire Zone enterprise tax credits that the company's CEO could claim, an administrative law judge said in a determination released Friday.

  • May 24, 2024

    Amazon SC Sales Tax Case Could Decide Meaning Of 'Seller'

    Amazon's longtime battle with the South Carolina Department of Revenue could ultimately answer critical questions about retroactivity, statutory interpretation and the definition of key terms such as "seller."

  • May 24, 2024

    NYC Apartment Hotel May Qualify For Tax Break, Dept. Says

    A planned 150-unit apartment hotel building in New York City catering to a nearby hospital's patients and staff and to university students could be eligible for an industrial and commercial abatement program, the city Department of Finance said in a letter ruling.

  • May 24, 2024

    Colo. Net Revenue Collection In April Up $218M

    Colorado's total general fund revenue in April was $218 million higher than collections last year, the state Department of Revenue reported.

Expert Analysis

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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