State & Local
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November 26, 2024
NY Authorizes County, City To Raise Tax Rates On Hotel Stays
New York authorized Dutchess County and the city of Hudson to increase taxes on hotel and motel stays under legislation signed by Democratic Gov. Kathy Hochul.
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November 26, 2024
Ariz. Reps. Urge Exemption Of State Rebates From Federal Tax
Arizona's one-time state tax rebates issued in 2023 should be exempt from federal taxation, three U.S. House members from the state told House leadership, urging a floor vote on legislation to exclude the income following a federal court decision finding the payments taxable.
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November 26, 2024
Del. Net Receipts Through Oct. Up $69M From Last Year
Delaware's general revenue collection from July through October was $69 million higher than the same period last year, according to a monthly report by the state's Department of Finance.
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November 26, 2024
Ore. Tax Dept. Gave Proper Notice Of Adjustment, Court Says
Oregon's tax department gave proper notice of a $79,000 adjustment to a tax filer's income to reflect the earnings reported by her employer, the state tax court said, rejecting arguments that the department's adjustment notice was legally deficient.
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November 26, 2024
Utah General Revenue Collection Through Oct. Up $85M
Utah's general revenue collection from July through October beat last year's collection during the same period by $85 million, according to a report by the state Tax Commission.
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November 26, 2024
Ohio Board Rejects Shuttered Golf Course's Bid To Cut Value
A closed golf course failed to present evidence to lower its appraised value by roughly $640,000, the Ohio Board of Tax Appeals ruled Tuesday, saying the property's appraiser failed to account for the value of dilapidated buildings on the land.
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November 25, 2024
Wayfair Boosts Validity Of Internet Activity Tax Reg, NY Says
The U.S. Supreme Court decision that scrapped the physical presence requirement for sales tax responsibilities bolsters a New York regulation that outlines when internet activities from out-of-state businesses exceed a federal law's protections against state income taxes, the state's tax agency argued.
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November 25, 2024
Calif. Gov. Promises EV Tax Credit If Trump Axes Federal
California Gov. Gavin Newsom on Monday said that he's preparing to save electric vehicle tax credits — at least for residents of his state — if the Trump administration and a Republican Congress eliminate federal ones.
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November 25, 2024
NC Asphalt Co.'s Transfers To Parent Not Taxable, Office Rules
A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state administrative hearing office ruled, canceling a $2.6 million bill.
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November 25, 2024
AG Slams Bid To 'Indoctrinate' Public In NJ RICO Case
New Jersey Attorney General Matt Platkin has rebuffed attacks from businessman George Norcross and others charged in his office's sprawling racketeering case in a pair of opposition filings, accusing the defendants of attempting to try the case in the press and contending that their argument to toss the case is out of place.
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November 25, 2024
Utility Wins $2.4M Md. Sales Tax Refund On Appeal
A Maryland electric utility is entitled to a $2.4 million sales and use tax refund, a state appeals court said, upholding a tax court decision finding that the equipment at issue was used directly and predominantly in production.
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November 25, 2024
SC Revenues Through Oct. Up $437M Over Last Year
South Carolina's general revenue collection from July through October exceeded last year's collection during the same period by $437 million, according to the state Board of Economic Advisors.
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November 25, 2024
NY Authorizes Syracuse To Charge 2% Tax On Hotel Stays
New York authorized Syracuse to impose a 2% tax on people who stay in hotels or motels in the city under a bill signed by Democratic Gov. Kathy Hochul.
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November 25, 2024
NC Revenue Through Oct. Up $59M From Last Year
North Carolina revenue from July through October totaled roughly $59 million more than it did during the same period last year, according to the state controller's office.
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November 25, 2024
Ariz. Revenue Through Oct. Beats Forecast By $235M
Arizona's general revenue collection from July through October beat a forecast by $235 million, according to a report by the state's joint legislative budget committee.
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November 25, 2024
Ark. Bill Would Expand Access To Sales Tax Reports
Arkansas General Assembly members would be able to request reports of businesses that remit sales and use tax under a bill introduced in the state Senate.
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November 22, 2024
La. Lawmakers OK Flat Income Tax, End Of Franchise Tax
Louisiana lawmakers advanced an amended version of the governor's tax overhaul plan Friday, passing legislation that would move the state to a flat individual income tax rate and eliminate its corporate franchise tax.
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November 22, 2024
NJ Hospital Must Give Up More Info In Exemption Fight
A New Jersey hospital seeking a property tax exemption for unused floors in its building must produce more documentation to show the extent to which it tried to sell or lease that space, the state Tax Court said.
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November 22, 2024
Texas Comptroller Adopts Rules For Electronic Tax Notices
The Texas comptroller adopted regulations to clarify that tax officials must send tax notices to property owners electronically if a property owner has elected to receive notices in that manner, according to a notice published in the state register Friday.
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November 22, 2024
The Tax Angle: Tax Prom, 25 Years Of TIGTA
From a look at the Tax Foundation's 87th annual Tax Prom celebration to the Treasury Inspector General for Tax Administration marking 25 years in operation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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November 22, 2024
Amazon Wrongly Taxed Retroactively, COST Tells SC Justices
Amazon was not required to collect and remit South Carolina sales tax on transactions through its marketplace before legislation authorizing that imposition, the Council on State Taxation told the state's Supreme Court in an amicus brief obtained Friday by Law360.
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November 22, 2024
Pa. Revenues Through Oct. Beat Estimates By $77M
Pennsylvania's general fund revenue from July through October outpaced forecasts by roughly $77 million, according to the state Department of Revenue.
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November 22, 2024
RI General Revenues Exceed Budget Estimates By $18M
Rhode Island's general revenues from July through October beat forecasts by $18 million, the state Department of Revenue said.
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November 22, 2024
Idaho Revenue Through Oct. Tops Forecast By $41M
Idaho's total revenue from July through October outpaced a forecast by $41 million, according to the state Division of Financial Management.
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November 22, 2024
Taxation With Representation: Stradley Ronon, Davis Polk
In this week's Taxation With Representation, Amcor PLC buys Berry Global Group Inc., AeroVironment buys BlueHalo, Robinhood Markets Inc. acquires TradePMR, and Comcast Corp. spins off a suite of NBCUniversal cable television networks.
Expert Analysis
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.