State & Local

  • October 03, 2024

    Counties Say Foreclosure Attys Trying To Quash Competition

    Michigan counties facing a proposed class action over profits they kept from foreclosures of tax-delinquent properties questioned Wednesday the aim and legality of their opposing counsel's quest to rein in a previous rival's outreach to people who have experienced foreclosures. 

  • October 03, 2024

    12 Lawyers Who Are The Future Of The Supreme Court Bar

    One attorney hasn't lost a single U.S. Supreme Court case she's argued, or even a single justice's vote. One attorney is perhaps "the preeminent SCOTUS advocate." And one may soon become U.S. solicitor general, despite acknowledging there are "judges out there who don't like me." All three are among a dozen lawyers in the vanguard of the Supreme Court bar's next generation, poised to follow in the footsteps of the bar's current icons.

  • October 03, 2024

    SC Supreme Court Will Review Amazon Sales Tax Case

    South Carolina's highest court said Thursday it will review an appeals court opinion holding Amazon was required to collect and remit sales tax on products sold on its marketplace in 2016, before the landmark Wayfair decision, and owes the state $12.5 million in tax.

  • October 03, 2024

    Ind. Food Truck Owes 11 Years Of Unpaid Taxes, Dept. Says

    An Indiana-based food truck owes $240,000 in unpaid sales tax and food and beverage tax over the past 11 years, the Department of State Revenue said.

  • October 03, 2024

    Indiana Says Audit Overstated Biz's Sales Tax Assessment

    An Indiana business was able to provide receipts, invoices and exemption certificates that proved that an audit assessment for sales tax by the Department of State Revenue was overstated, according to the department in a letter of findings.

  • October 03, 2024

    Ind. Co. Doesn't Owe Tax On Canceled Order, Dept. Says

    An Indiana company was able to prove that merchandise it purchased from an out-of-state seller was canceled before it arrived and that it doesn't owe use tax on the transaction, the Department of State Revenue said in a letter of findings.

  • October 03, 2024

    Nev. July Sales Tax Revenue Drops 2.6% From Last Year

    Nevada's sales tax collection in July trailed last year's total for that month by 2.6%, the state Department of Taxation reported.

  • October 03, 2024

    NJ Mogul's Brother Says Lawyering Isn't Racketeering

    Parker McCay PA shareholder Philip A. Norcross is urging a New Jersey state judge to toss the sweeping indictment against him, his power broker brother and others over an alleged extortion scheme to acquire riverfront property in a distressed city, arguing that none of the targeted conduct is criminal.

  • October 03, 2024

    Ala. Offering Tax Extensions Following Hurricane Helene

    Alabama taxpayers can ask for relief from tax filing and payment deadlines following Hurricane Helene, the state Department of Revenue announced.

  • October 03, 2024

    K&L Gates Boosts Houston Shop With Ernst & Young Tax Ace

    K&L Gates LLP strengthened its Houston office this week with the hire of a tax partner with nearly three decades of expertise in advising multinational corporations on U.S. taxation on cross-border acquisitions and other transactions.

  • October 03, 2024

    Aerospace Co. Says Conn. Town Wrongly Taxed $8M In Assets

    A unit of a U.K.-based aerospace manufacturer is claiming that a Connecticut town overvalued its taxable personal property by nearly $8 million after the company moved nearly $20 million worth of its property out of the jurisdiction, according to a suit filed in state court.

  • October 03, 2024

    Calif. Can't Delay Bank's $20.7M Tax Refund, FDIC Tells Court

    A California tax collection agency shouldn't be allowed to delay a $20.7 million tax refund it owes the shuttered Signature Bank, the Federal Deposit Insurance Corp. told a New York federal court, saying that as the bank's receiver, it's entitled to the money now.

  • October 03, 2024

    Iowa Revenue Through Sept. Up $385M From Last Year

    Iowa's general revenue collection from July through September was up $385 million from the same period last year, according to the state Department of Management.

  • October 03, 2024

    Kansas Sept. Revenue Beats Estimates By $8.5M

    Kansas' general revenue for September was $8.5 million above estimates at nearly $1.1 billion, according to the state's monthly revenue report.

  • October 02, 2024

    Mass. Tax Board OKs Exemption For Senior Home

    A senior home on Martha's Vineyard is exempt from property taxes, a Massachusetts tax panel said in a decision released Wednesday, ruling that the owner, a charitable nonprofit, had a sufficient presence at the property for the exemption.

  • October 02, 2024

    Colo. Says Taxpayer Group Can Skip Registration, Ending Suit

    A group backing lower taxes doesn't need to register as a ballot issue advocacy committee, the Colorado Secretary of State's office said in an advisory opinion, bringing an end to the group's challenge to state reporting requirements for advocacy groups.

  • October 02, 2024

    NY Broadens Client Rep Options For Tax Tribunal Disputes

    New York will now allow people who have matters before the state's Tax Appeals Tribunal more leeway to choose who will represent them as part of a bill signed by Democratic Gov. Kathy Hochul.

  • October 02, 2024

    La. Ammonia Plant Will Need To Prove Exemptions At Trial

    A Louisiana ammonia plant and its contractor will need to prove at trial that their purchases of certain property qualify for a manufacturing exemption from sales and use tax, the state's Board of Tax Appeals ruled.

  • October 02, 2024

    Fla. Revenue Through Aug. Beats Estimates By $197M

    Florida's general fund revenue from July through August was $197 million above budget forecasts, according to the state Office of Economic and Demographic Research.

  • October 02, 2024

    Texas Sept. Revenue Rises 5% From Last Year

    Texas general revenue increased by more than 5% in September from the same month last year, according to a report by the state comptroller's office.

  • October 02, 2024

    Ohio Tax Board Boosts Parcels' Value To Purchase Price

    Two Ohio parcels should be valued at their purchase price, a state tax board said, rejecting a local board's finding that their value should be lower because the buyer paid a premium and demolished several structures on the properties.

  • October 02, 2024

    Calif. Authorizes Local Tax Above 2% Cap For Transportation

    California authorized three cities to impose a transactions and use tax to support countywide transportation programs or general services that in combination with other taxes could exceed a 2% statutory cap on the combined rate under a bill signed by Gov. Gavin Newsom.

  • October 01, 2024

    Mich. Appeals Court Denies Tax Break For Church Retreat

    The Michigan Court of Appeals affirmed a state tax tribunal decision that said a church's ministry retreat house that offered recreational activities wasn't exempt from property taxes.

  • October 01, 2024

    IRS Delays Deadlines, Grants Other Relief Following Helene

    Taxpayers in all or part of seven states will have until May 1 to file individual and business tax returns and make payments after Hurricane Helene hit the area, the Internal Revenue Service said Tuesday, while also granting dyed diesel penalty relief as well.

  • October 01, 2024

    Calif. Opens Door For Region's Voters To Seek Transit Tax

    A two-county California region that's allowed to impose a retail transactions and use tax to fund rail transit can now impose such a tax through a qualified voter initiative under a bill signed by Democratic Gov. Gavin Newsom.

Expert Analysis

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

  • Geothermal Energy Has Growing Potential In The US

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    Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.

  • Bad Ideas That Won't Go Away: SALT In Review

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    From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Exploring An Alternative Model Of Litigation Finance

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    A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.

  • Trump Hush Money Case Offers Master Class In Trial Strategy

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    The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.

  • A Vision For Economic Clerkships In The Legal System

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    As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.

  • E-Discovery Quarterly: Recent Rulings On Text Message Data

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    Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.

  • Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts

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    There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.

  • NY Tax Talk: Primary Function Is Key Analysis For Sales Tax

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    Two sales tax cases recently decided by New York's Appellate Division illustrate why both taxpayers and the state's Department of Revenue subscribe to the primary function test, a logical way to determine whether business transactions are subject to sales tax, say Elizabeth Cha and Jeremy Gove at Eversheds Sutherland.

  • Time To Fix NYC's Broken Property Assessment System

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    A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.

  • Strange Notions Bubble Up: SALT In Review

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    From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.

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