State & Local
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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.
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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.
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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.
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April 22, 2024
Colo. Sales Tax Can't Touch Netflix Subscriptions, Judge Says
A Colorado judge has sided with Netflix Inc. in a fight with the state over whether its streaming service subscriptions are subject to sales tax, finding that because the subscriptions can't be physically touched, they don't fit the law's definition of "tangible" property.
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April 22, 2024
NY Creates New Affordable Housing, Conversion Tax Breaks
Developers in New York City could qualify for new property tax abatement programs for building affordable housing and converting office buildings into affordable housing units under the New York state budget that Democratic Gov. Kathy Hocul signed into law.
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April 22, 2024
Iowa Lowers Tax Rates For Captive Insurance Premiums
Iowa will lower the tax rates imposed on some captive insurance companies' reinsurance premiums under a bill signed into law by the governor.
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April 22, 2024
La. Water Pump Charge Dispute Will Go To Trial
A trial will be needed to decide whether two Louisiana water companies are correct in arguing that a conservation district's charges for pumping water are considered taxes, the state Board of Tax Appeals ruled.
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April 22, 2024
North Carolina Revenue Through March Up $434M
North Carolina's total revenue collection from July through March was $434 million higher than during the same period last year, according to a report by the state controller office.
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April 22, 2024
Miss. Tax Collections In March Top Previous Year By $34M
Mississippi collected $34 million more in tax revenue from July through March compared with the same period last year, the state Department of Revenue said.
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April 22, 2024
Alaska High Court Blocks City From Collecting Back Tax
An Alaskan city that successfully challenged the state's oil and gas property tax system can't assess taxes on the property from the start of the appeal nearly 20 years ago, the state's high court ruled.
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April 22, 2024
Minn. Tax Panel OKs Corp. Disclosures, Reporting Study
Minnesota would require disclosure of some tax information of large corporations and would examine the state's corporate tax base, including the prospect of worldwide combined reporting, under legislation approved by a House committee.
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April 22, 2024
Colo. To Forgive Underpayments Caused By State's Bad Info
Colorado will hold vendors harmless for underpayments of sales or use tax caused by errors in a state Department of Revenue information system database under a bill signed by Democratic Gov. Jared Polis.
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April 22, 2024
Ex-NJ Mayor Used Office To Get Job From Atty, AG Says
The former mayor of Wildwood, New Jersey, has been indicted on new charges accusing him of using his elected position to obtain a job from a city attorney and of not paying state taxes on his earnings from that position, New Jersey Attorney General Matthew J. Platkin announced Monday.
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April 22, 2024
Colo. Will Standardize Booking Sites' Reporting Requirements
Accommodation intermediaries used to book lodging in Colorado would be treated the same as a marketplace facilitator and won't be required to do additional reporting under a bill signed by Gov. Jared Polis.
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April 22, 2024
Trump, NY AG Reach Deal To OK $175M Fraud Appeal Bond
Donald Trump's lawyers agreed Monday to bond conditions requiring the former president to give up control of his $175 million cash deposit pending appeal of a $465 million civil fraud judgment, staving off scrutiny from both the New York attorney general and the judge who entered the award.
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April 22, 2024
NY Offers Tax Credits To News Cos. For Employee Costs
New York will offer income tax credits to independently owned print and broadcast news companies for job creation and retention under a budget bill signed by Gov. Kathy Hochul.
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April 22, 2024
Mo. Tax Board Says Horse Breeding Farm Is Agricultural Land
A Missouri property used to breed and care for horses that are shown at shows should have been classified as agricultural instead of commercial, the state tax commission ruled.
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April 22, 2024
Ohio City Tax Applies To Deloitte Remote Worker, Board Says
A former Deloitte employee who lived and worked outside Cincinnati during the coronavirus pandemic is liable for the city's income tax during the period after the Ohio Board of Tax Appeal ruled Monday that recent precedent in a similar case applied.
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April 22, 2024
Mass. Justices Say For-Profit Biz Can't Duck Billboard Tax
A for-profit advertisement company cannot get a tax exemption for its management of billboards owned by the Massachusetts Bay Transit Authority, the state's high court said Monday.
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April 22, 2024
Colo. House OKs Ballot Measure On Betting Tax Revenue
Colorado voters would decide whether to let the state keep and spend certain sports betting tax revenue rather than refunding it to casinos under legislation passed by the state House to place the question on the November ballot.
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April 22, 2024
Okla. To Expand Property, Income Tax Break For Airports
Oklahoma will expand a property and income tax exemption for municipally owned airports in the state under a bill signed by the governor.
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April 22, 2024
Coverage Recap: Day 1 Of Trump's NY Hush Money Trial
Law360 reporters are providing live updates from the Manhattan criminal courthouse as Donald Trump goes on trial for allegedly falsifying business records related to hush money payments to adult film actress Stormy Daniels ahead of the 2016 election. Here's a full recap from day one.
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April 19, 2024
Trump On Verge Of Legal History As Full NY Jury Picked
Jury selection wrapped up Friday in the hush money trial of Donald Trump, setting the stage for opening statements to begin on Monday after a New York appeals court denied a last-ditch bid by the former president to delay the unprecedented case.
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April 19, 2024
Expedia's Win Against La. Hotel Taxes Upheld On Appeal
Expedia and some of its affiliates do not owe Louisiana sales taxes on the full price of accommodation rentals they charged to customers booking through their platforms, a Louisiana appeals court said, upholding a trial court decision.
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April 19, 2024
Iowa Senate OKs Expedited Transition To Flat Income Tax
Iowa would expedite the state's transition from a graduated individual income tax to a flat income tax and reduce the proposed flat tax rate under a bill the state Senate passed Friday.
Expert Analysis
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The Pop Culture Docket: Judge D'Emic On Moby Grape
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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Breaking Down High Court's New Code Of Conduct
The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.
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Legal Profession Gender Parity Requires Equal Parental Leave
To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.
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'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor
Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.
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An Unsound Silence: SALT In Review
From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Year-End Look At Florida's Capital Investment Tax Credit
Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.
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Understanding Discovery Obligations In Era Of Generative AI
Excerpt from Practical Guidance
Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.
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The Case For Post-Bar Clerk Training Programs At Law Firms
In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.
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Ohio Voters Legalize Cannabis — What Comes Next?
This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.
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Bezos On The Move: SALT In Review
From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief
In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.
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AI Can Help Lawyers Overcome The Programming Barrier
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.
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Preparing Law Students For A New, AI-Assisted Legal World
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.