State & Local
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March 28, 2025
Tax Pact Board Weighs Reviving Remote Seller Amnesty Plan
The Streamlined Sales Tax Governing Board is considering reviving a proposal to allow remote sellers to limit their unreported state sales tax liabilities, after a vote to adopt the plan narrowly failed last year, the board's top official said Friday.
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March 28, 2025
The Tax Angle: Dems Prep For Tax Debate; CBO Eyes Deficits
From a look at a tax briefing for House Democrats on the expiring provisions of the Republicans' 2017 tax overhaul law to the latest Congressional Budget Office outlook on making the law permanent, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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March 28, 2025
Utah Repeals Transaction Threshold For Tax On Remote Sales
Utah repealed a requirement for remote sellers who complete 200 or more annual transactions to collect and remit sales and use tax under a bill signed by the governor.
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March 28, 2025
Ky. Ends Court Deference To State Agency Interpretations
Kentucky will prevent courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, after the Legislature voted to override a veto by the governor.
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March 28, 2025
Minn. Senate Bill Seeks Social Media Data Collection Tax
Minnesota would impose a tax on consumer data collection done by social media platforms based on the number of Minnesota consumers, if the platform has more than 100,000 consumers, under a bill introduced in the state Senate.
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March 28, 2025
With Sundance On Way, Colo. Festival Tax Credit Goes To Gov.
Colorado would offer a $34 million income tax credit for the Sundance Film Festival, which decided to relocate to the state, under a bill passed Friday in the state Senate and sent to Democratic Gov. Jared Polis for approval.
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March 28, 2025
Taxation With Representation: Norton Rose, Latham, Ashurst
In this week's Taxation With Representation, Dollar Tree sells its Family Dollar business to private equity firms, eye care company Alcon buys medical technology company Lensar and Ithaca Energy PLC buys the U.K. subsidiary of Japan Petroleum Exploration Co. Ltd.
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March 28, 2025
Michigan General Revenue Through Feb. Drops By $32M
Michigan's general fund revenue from October through February underperformed collections made during the same period last year by $32 million, according to a report by the state Budget Office on Friday.
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March 28, 2025
Maine Tax Revenue Falls $28M Shy Of Forecast
Maine's total tax collection from July through February underperformed a government forecast by $28 million, according to a report by the state Department of Administrative and Financial Services.
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March 27, 2025
Mississippi Will Phase Down Income Tax, Boost Gas Tax
Mississippi will phase down its flat individual income tax rate every year until reaching 3% in 2030 and eliminate the tax in the future depending on surplus revenues under a bill the governor signed Thursday.
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March 27, 2025
Colo. Picked For Sundance As Tax Break Advances
The Sundance Film Festival will relocate to Boulder, Colorado, its organizers announced Thursday, as a bill with a tax break to attract the event advanced to the full state Senate.
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March 27, 2025
Ind. Excavation Co.'s Machines Not Exempt From Sales Tax
An Indiana excavating company isn't entitled to a sales tax exemption on machines it didn't use directly in mining operations, but it can get a use tax refund for some out-of-state purchases, the state's tax department said.
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March 27, 2025
Mich Justices Restore Toss Of Packaging Co.'s Tax Appeal
A Michigan packaging company's tax exemption appeal was properly dismissed by the state Tax Tribunal over a lack of jurisdiction, the Michigan Supreme Court ruled, overturning an appellate court decision.
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March 27, 2025
Colo. House OKs Suspending Interim Tax Committees
Two interim tax committees in Colorado, along with several other panels, would not meet in 2025 under legislation approved unanimously by the state House.
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March 27, 2025
Utah Cuts Income Tax Rates, Expands Social Security Credit
Utah trimmed its individual and corporate income tax rates, its corporate franchise tax rate and expanded eligibility for a Social Security benefits tax credit under legislation signed by the governor.
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March 27, 2025
Ind. Medical Center Correctly Denied Sales Tax Refund
An Indiana medical center was correctly denied its request for a sales tax refund for purchases of oxygen and prosthetics because the purchases didn't qualify as tax-exempt medical equipment, the Department of State Revenue said.
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March 27, 2025
Ore. Snowplow Business Not A Hobby, State Tax Court Rules
An Oregon couple's snowplowing operation was a legitimate business, the state tax court said, reversing the state tax department's determination that the enterprise was only a hobby but holding that the owners failed to adequately document deductible expenses beyond those already agreed upon by the parties.
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March 27, 2025
Ind. Eatery Denied Sales Tax Refund For Chef Attire
An Indiana restaurant was correctly denied a sales tax refund for purchases of aprons and chef's linens, the state's tax agency found, saying the purchases weren't essential to the restaurant's production process.
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March 27, 2025
Colo. Senate Panel Votes To Raise Lodging Tax Cap
Colorado would boost the maximum lodging tax rate its counties could impose under legislation approved by a state Senate panel.
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March 26, 2025
Duke Energy Wins $20M In SC Investment Credits On Appeal
Duke Energy can have about $20 million in tax credits that were disallowed by South Carolina's tax agency because the law governing the credits grants a $5 million annual limit, not a $5 million lifetime limit, an appeals court ruled Wednesday, overturning an administrative law judge.
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March 26, 2025
Ariz. House Panel OKs Plans For Tax Cuts Tied To Surplus
Arizona would review its flat individual income tax rate yearly and lower it to cut projected state surpluses in half under plans in a pair of bills approved by a state House panel Wednesday.
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March 26, 2025
Neb. Bill Amendment Seeks Tax Break For Defense Companies
Nebraska would create a withholding tax credit for defense industry contractors in a bid to attract new companies and their workers under a proposed bill amendment floated during the unicameral Legislature's Revenue Committee public hearing Wednesday.
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March 26, 2025
NBC Had Nexus With Oregon, State Tax Court Affirms
NBCUniversal had substantial nexus with Oregon in tax years 2006 to 2010 through its contracts with seven affiliate stations and is liable for state corporate income tax, the state tax court ruled, rejecting an appeal by the company.
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March 26, 2025
Mich. Bill Would Allow Deduction For Broadband Grants
Michigan would allow companies that receive grants to expand broadband access to deduct the grant amounts from their gross income under a bill introduced in the state House of Representatives.
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March 26, 2025
Medical Pot Center Not Exempt From 2017 Michigan Sales Tax
A Michigan appeals panel has rejected a medical cannabis provisioning center's argument that it was exempt from sales tax in 2017, saying it is not entitled to the same exemption as primary caregivers and could not rely on a 2011 nonbinding letter in its argument.
Expert Analysis
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Other Views On Administration And Land Tax: SALT In Review
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.
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5 Litigation Funding Trends To Note In 2024
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.
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4 Legal Ethics Considerations For The New Year
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.
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What The Law Firm Of The Future Will Look Like
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.
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4 PR Pointers When Your Case Is In The News
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.
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10 Considerations For Litigating A New York Tax Case
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.
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Revenue Agencies At Their Finest: SALT In Review
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.
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Law Firm Strategies For Successfully Navigating 2024 Trends
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.
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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.
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How Attorneys Can Be More Efficient This Holiday Season
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.
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5 Trends To Watch In Property And Casualty Class Actions
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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A Bold Idea And A Striking Disregard: SALT In Review
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.
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5 Traps To Avoid When Selling CRE In Las Vegas Area
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.