State & Local
-
October 09, 2024
Calif. OTA Denies Redo On $200K Tax Bill For Med Equipment
A California orthopedic equipment provider will not get a rehearing on a $200,000 sales tax assessment for items found to not qualify for an exemption allowed for medicine, the state Office of Tax Appeals said.
-
October 09, 2024
Calif. OTA Says Spouse's Tax Refund Claim Untimely
A California spouse was correctly denied an income tax refund for tax years 2009 and 2010 for overpayments owed to their deceased partner because the claim was filed outside the statute of limitations, the state Office of Tax Appeals ruled.
-
October 08, 2024
Louisiana High Court Won't Review Expedia's Hotel Tax Win
The Louisiana Supreme Court on Tuesday rejected state and local government appeals of a ruling that said 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.
-
October 08, 2024
Tax Pact Rejects Option For Multiple Sales Tax Rate Structure
The Streamlined Sales Tax Governing Board rejected a proposal Tuesday that would have allowed states that participate in the sales tax simplification compact it oversees to adopt a second sales tax rate in a specific area, a move that left Nebraska noncompliant with the compact.
-
October 08, 2024
Tax Pact OKs Challenges To State Compliance Determinations
The Streamlined Sales Tax Governing Board approved on Tuesday a clarification to the tax simplification compact it oversees that specifies that challenges can be lodged against certain board decisions, including whether a state's tax system complies with the compact.
-
October 08, 2024
Tax Pact Board OKs Requiring More State Nexus, Tax Info
The Streamlined Sales Tax Governing Board approved a set of disclosed practices Tuesday that will require states that participate in the tax simplification compact that it oversees to specify how they make nexus and tax determinations in certain scenarios.
-
October 08, 2024
Hawaiian Justices Revive Airline's $1.6M Tax Appeal
A tax appeal by Hawaiian Airlines was incorrectly dismissed, Hawaii's highest court ruled, remanding the case to the state tax court for a decision over whether the airline is liable for a $1.6 million assessment.
-
October 08, 2024
Pa. Justices Wary Of Linking Mask Tax To Consumer Harms
Several justices of the Pennsylvania Supreme Court seemed cautious Tuesday about extending the state's consumer protection law liability to retailers who collect sales tax on tax-exempt items, pointing to the state's refund system as an existing form of relief for overcharged customers.
-
October 08, 2024
Fla. Waives Dyed Fuel Penalties Following Helene
Florida will temporarily waive penalties for businesses and individuals that use or sell dyed diesel fuel for on-highway use through Oct. 15 in response to Hurricane Helene, the state Department of Revenue said.
-
October 08, 2024
Mo. Revenue Collection Drops $127M From Previous Year
Missouri's net revenue collection from July through September sank $127 million from the same period last fiscal year, according to a report by the state Department of Revenue.
-
October 08, 2024
SD Tax Revenues Through Sept. Down $10M From Forecast
South Dakota's general fund revenue from July through September trailed a budget estimate by $10 million, according to the state Bureau of Finance and Management.
-
October 07, 2024
Pa. Supreme Court Snapshot: Mask Taxes, Pride Month Post
The Pennsylvania Supreme Court during its October argument session will weigh whether retailers improperly collecting sales tax on face masks, which were exempted due to the COVID-19 pandemic, amounts to "commerce" that could trigger the state's consumer protection law.
-
October 07, 2024
Mich. Supreme Court Snapshot: Insulin Prices, Disney Audit
The Michigan Supreme Court's first oral argument session of the 2024-25 term promises to be a busy one, involving an investigation into Eli Lilly's insulin prices with big implications for the scope of Michigan's consumer protection law and Disney's appeal of an order to turn over decades-old uncashed checks to the state treasurer.
-
October 07, 2024
Mont. Tax Revenue Through Sept. Up $4M From Last Year
Montana's general fund revenue from July through September climbed $4 million higher than the total for that period last year, according to a monthly report by the state Department of Revenue.
-
October 07, 2024
Treasury Proposes Exempting Tribal Cos. From Income Tax
Tribal-owned businesses would not be subject to federal income tax under proposed regulations released Monday by the U.S. Department of the Treasury, a move that would also allow such entities to be eligible to receive direct cash payments in lieu of clean energy tax credits.
-
October 07, 2024
Stormwater Fees Not Illegal Tax, Mich. Appellate Panel Finds
Stormwater drainage charges in Ann Arbor constitute a lawful fee and not an illegal tax, the Michigan Appeals Court ruled, saying the charges did not require voter approval as demanded under the state constitution for increased local tax rates.
-
October 07, 2024
Ark. Net Revenue Tops Forecast By $18M Through Sept.
Arkansas net general revenue from July through September exceeded an estimate by $18 million, the state Department of Finance and Administration reported.
-
October 07, 2024
Va. Provides Tax Deadline Relief For Hurricane Helene Victims
Virginia will waive interest and penalties for late personal income tax filings and payments in areas of the state affected by Hurricane Helene, the state Department of Taxation said.
-
October 07, 2024
Va. Rejects Full Add-Back Exception For Royalty Payments
A company that files and pays Virginia tax can only be eligible for a partial exception to the state's add-back for royalty payments made to its affiliate out of state, the state tax commissioner ruled.
-
October 07, 2024
Ariz. Solar Facility Cost Was Purchase Price, Court Says
Arizona was correct to use the purchase price of a solar power facility as its original cost for tax valuation purposes, but a dispute remains on whether that value reflected only the equipment at issue, the state's tax court said.
-
October 07, 2024
Justices Won't Hear Construction Co.'s SD Use Tax Appeal
The U.S. Supreme Court declined on Monday to hear a construction company's argument that South Dakota's refusal to apportion use tax on its equipment based on the number of days it was used in the state was unconstitutional.
-
October 07, 2024
High Court Won't Look At Texas Tax Foreclosure Fight
The U.S. Supreme Court declined on Monday to review a Texas high court ruling that upended an oil company's victory over litigants challenging the tax foreclosure sale of mineral interests.
-
October 04, 2024
NH Revenue Through Sept. Misses Estimate By $20M
New Hampshire total receipts from July through September fell short of a forecast by $20 million, according to a report by the state Department of Administrative Services.
-
October 04, 2024
Pa. Church Denied Retroactive Appeal Of Assessment
A Pennsylvania church was the one at fault for the delay in its property tax appeal and therefore isn't eligible to bring the appeal retroactively, the state Commonwealth Court ruled Friday.
-
October 04, 2024
W.Va. Revenue Through Sept. Beats Forecast By $1.2M
West Virginia general revenue from July through September surpassed an estimate by $1.2 million, the state Budget Office reported.
Expert Analysis
-
How Methods Are Evolving In Textualist Interpretations
Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.
-
Local Taxes And Repercussions: SALT In Review
From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Financial Incentives May Alleviate Affordable Housing Crisis
There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.
-
Why Attorneys Should Consider Community Leadership Roles
Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.
-
Firms Must Offer A Trifecta Of Services In Post-Chevron World
After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.
-
5 Tips To Succeed In A Master Of Laws Program And Beyond
As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.
-
Portland's Gross Receipts Tax Oversteps City's Authority
Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.
-
How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.
-
Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.
-
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.
-
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.
-
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.
-
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.