State & Local

  • May 13, 2024

    Okla. To Allow 1% Local Sales Tax For Medical Service Funds

    Oklahoma counties will be able to levy a sales tax of up to 1% to fund emergency medical services with voter approval under a bill signed by the governor.

  • May 13, 2024

    Mass. Tax Board Rejects Plea To Cut Home Valuation

    A Massachusetts homeowner's argument that his property was overvalued because its assessment increased by a higher percentage than those of neighboring properties was rejected by the state's tax appeals board in a decision released Monday.

  • May 13, 2024

    Ohio Revenue Through April $1.1B Under Projection

    Ohio general revenue collection from July through April trailed budget estimates by $1.1 billion, according to a monthly report by the state Office of Budget and Management.

  • May 13, 2024

    Calif. Total Receipts Through April Drop $4.8B From Estimates

    California's total receipts from July through April sank $4.8 billion from the governor's 2024-2025 budget, according to a monthly report by the state controller.

  • May 13, 2024

    Ind. General Revenues Beat Budget Estimates By $23M

    Indiana's total general fund revenues in July through April were roughly $23 million higher than budget forecasts, according to a report by the State Budget Agency.

  • May 13, 2024

    NY Bill Seeks Property Tax Break For Upgrades To Cut Carbon

    New York would create a property tax exemption for capital improvements made to residential property for the purpose of reducing carbon emissions under a bill introduced in the state Assembly.

  • May 13, 2024

    Tennessee Giving $1.6B In Corporate Franchise Tax Refunds

    Tennessee will issue nearly $1.6 billion in corporate franchise tax refunds and cut the tax by about $400 million annually going forward under legislation signed into law by the governor.

  • May 13, 2024

    Ky. General Revenue Collection Up $461M From Last Year

    Kentucky general revenue collection from July through April grew $461 million from the last fiscal year, according to a monthly report from the Office of State Budget Director.

  • May 13, 2024

    NJ Panel Seeks Oral Healthcare Product Tax Break In Compact

    A New Jersey Assembly committee advanced a resolution Monday pushing for an amendment to the Streamlined Sales and Use Tax Agreement that would allow states to exempt oral healthcare products from sales tax.

  • May 10, 2024

    Ill. Remote Seller Rules Violate Wayfair, Calif. Seller Claims

    A California-based business argued that Illinois' remote seller system presents unconstitutional burdens, telling the state tax tribunal that Illinois' varying sourcing rules and the quick pace by which it adopted economic nexus violate the U.S. Constitution's commerce clause.

  • May 10, 2024

    Nev. Tax Commission Floats Updated Regs For Remote Sellers

    Nevada would clarify sales tax collection requirements imposed on remote sellers, marketplace sellers and marketplace facilitators under regulatory changes proposed by the state Tax Commission.

  • May 10, 2024

    Newsom Says No Tax Increases Planned In Calif. Budget

    California would not increase taxes or impose new taxes under a revised budget plan presented Friday by Democratic Gov. Gavin Newsom.

  • May 10, 2024

    Ore. Court Drops Tax Value Of Rural Property

    The Oregon Tax Court lowered the real market valuation of a rural property with outbuildings used for storage of a car collection, relying partially on the owner's cost approach to the value.

  • May 10, 2024

    Miss. To Lower Sales Tax Rate For Oil Cos.' Purchases

    Mississippi will reduce the sales tax rate for equipment and services used to drill, survey or explore for oil, natural gas and other minerals to 4.5% as part of a bill signed by the governor.

  • May 10, 2024

    Colo. Lawmakers OK Quantum Tech Investment Tax Credits

    Colorado would create a pair of tax credits to promote investment in quantum technology development facilities by entities receiving certain federal grants under legislation passed by the state Senate and heading to the governor.

  • May 10, 2024

    NY Senate Bill Seeks Excise Tax On To-Go Alcohol

    New York would impose a 5% excise tax on sales of to-go alcoholic drinks under a bill introduced in the state Senate, with funds from the tax to be put toward substance use education and treatment programs.

  • May 10, 2024

    SD General Revenues Through April Up $24M Over Estimates

    South Dakota's general revenue collection was up roughly $24 million over budget estimates from July through April, according to a monthly report by the state Bureau of Finance and Management.

  • May 10, 2024

    Use Of AI For Tax Comment Letters Poses Ethical Quandaries

    While artificial intelligence can streamline the process of conducting a comprehensive review of complex, IRS-proposed federal tax regulations, tax attorneys must be aware of professional and ethical considerations when using it to help draft comment letters to submit to the agency.

  • May 10, 2024

    Mo. Net Revenue Collection Through April Up $280M

    Missouri's net general revenue collection from July through April was $280 million higher than in the previous fiscal year, according to a report by the state Office of Administration, Division of Budget and Planning. 

  • May 10, 2024

    Colo. Lawmakers OK MTC Method For Corp. Tax Reporting

    Colorado would conform its method for determining the makeup of a combined corporate group with Multistate Tax Commission standards under legislation approved by lawmakers and sent to Democratic Gov. Jared Polis.

  • May 10, 2024

    Pa.'s General Revenue Collection Beat Estimates By $739M

    Pennsylvania's general fund revenue from July through April was $739 million higher than budget estimates, according to a monthly report released Friday by the state Department of Revenue.

  • May 10, 2024

    Colo. Lawmakers OK $700M Child Tax Credit

    Colorado's lawmakers have approved legislation to create a child tax credit worth about $700 million annually and sent the bill to Democratic Gov. Jared Polis.

  • May 10, 2024

    The Week In Trump: All Eyes On NY As Other Cases Lag

    Donald Trump's Manhattan hush money trial took center stage with dramatic testimony from adult film actress Stormy Daniels, while the former president's criminal cases in Georgia and Florida ran into delays that could last through Election Day.

  • May 10, 2024

    Calif. OTA In Untested Area On Ruling That Biz Wants Binding

    A decision by California's Office of Tax Appeals that Microsoft can include 100% of the dividends from foreign affiliates in its California sales factor denominator pleased businesses, who now want the OTA to designate the opinion as precedential, thus binding on it and the state Franchise Tax Board.

  • May 09, 2024

    Court Split Warrants Review Of Philly Credits, Justices Told

    A split among state courts over whether state and local taxes must be aggregated when evaluating their constitutionality is more significant than Philadelphia has suggested, a city resident told the U.S. Supreme Court on Thursday in seeking review of the city's refusal to credit her taxes paid to Delaware.

Expert Analysis

  • 4 PR Pointers When Your Case Is In The News

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    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.

  • 10 Considerations For Litigating A New York Tax Case

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    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.

  • Revenue Agencies At Their Finest: SALT In Review

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    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.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    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.

  • 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.

  • How Attorneys Can Be More Efficient This Holiday Season

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    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.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    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.

  • A Bold Idea And A Striking Disregard: SALT In Review

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    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.

  • 5 Traps To Avoid When Selling CRE In Las Vegas Area

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    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.

  • How Clients May Use AI To Monitor Attorneys

    Excerpt from Practical Guidance
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    Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.

  • The Pop Culture Docket: Judge D'Emic On Moby Grape

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    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.

  • Breaking Down High Court's New Code Of Conduct

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    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.

  • Legal Profession Gender Parity Requires Equal Parental Leave

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    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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