State & Local

  • May 17, 2024

    Mich. $3.4M Sales Tax Bill Is Wrong, Sneaker Site Tells Court

    The Michigan Treasury Department incorrectly calculated a sneaker resale site's sales tax liability from 2017 through 2019, as the site is a marketplace facilitator required to collect tax beginning in 2020, the site told the state Court of Claims. 

  • May 17, 2024

    Home Distillers Tell Feds Ban Fails Under Spirit Of The Law

    The Hobby Distillers Association said the federal government is exceeding its constitutional powers and treading on states' rights by banning homemade liquor under its taxing authority, as the group laid out its position Friday at the request of a Texas federal judge.

  • May 17, 2024

    Md. To Allow Disclosure Of Tax Info For Compliance Efforts

    Maryland will allow the disclosure of tax information to outside parties to assist the state comptroller's tax compliance efforts under a bill signed by the governor.

  • May 17, 2024

    Fla. Appeals Court Nixes Condo Tax Sale After Address Mixup

    A Florida state appeals panel authored a split decision ordering a lower district court to reverse a tax deed sale after a property owner in Miami-Dade claims the county's clerk of court failed to provide notice that his condo was being put up for sale due to a delinquent tax bill.

  • May 17, 2024

    Credit Suisse Can't Reverse $21.3M Biz Loss Denial

    Credit Suisse cannot carry forward $21.3 million in business losses from 2015-2017 to its 2018 Michigan tax return, a state appeals court said, letting stand a ruling that the bank miscalculated its business income from those years on its returns.

  • May 17, 2024

    Ark. High Court Nixes $35M Hotel Tax Bill On Travel Cos.

    An Arkansas circuit court erred in finding that online travel companies such as Hotels.com and Expedia were on the hook for $35 million in unpaid hotel taxes, the state's Supreme Court ruled, finding that a decades-old tax statute didn't apply to them.

  • May 17, 2024

    Md. Allows County To Add Excise Tax On Telecom Services

    Maryland will authorize the state's second-most populous county to impose an excise tax on telecommunications services in addition to the county's sales and use tax on such services under a bill signed by the governor.

  • May 17, 2024

    Ohio School Board Can't Appeal Property Value To Court

    An Ohio school board is prohibited from appealing a board of revision's valuation of a property that the school board didn't own to a court of common pleas, a state appeals court ruled.

  • May 17, 2024

    Missouri Bill To Ban St. Louis Teleworker Tax Fails To Pass

    A push by Missouri lawmakers to prevent St. Louis from imposing its earnings tax on remote workers stalled Friday for the fourth consecutive year when the state Senate adjourned for the year without giving the proposal final approval.

  • May 17, 2024

    Judge Sets Hearing For Delay In Hunter Biden's Tax Trial

    A California federal judge agreed Friday to consider Hunter Biden's request to push back his $1.4 million criminal tax trial, setting a hearing to address his claim that the dates interfere with his Delaware gun trial and threaten to prevent him from getting a fair shake.

  • May 17, 2024

    Md. Urges Court To Nix Google's Digital Ad Tax Challenge

    Google's challenge to Maryland's digital ad tax should be summarily thrown out because the federal law cited by the company in its case is itself unconstitutional, whereas the tax is constitutionally sound, Maryland's comptroller told the state's tax court.

  • May 17, 2024

    RI General Revenue Through April Exceeds Forecast By $6M

    Rhode Island's total general revenue from July through April was $6 million higher than budget estimates, according to a report by the state's Department of Revenue.

  • May 17, 2024

    Kan. Tax Collection Through April Up $316M From Last Year

    Kansas' total tax revenue collected from July through April grew $316 million from the previous fiscal year, according to a monthly report by the state Department of Revenue.

  • May 17, 2024

    Virgin Islands Silent 2 Years On $1.1M Tax Refund, Court Told

    A man living on the island of St. Thomas claims he requested a tax refund of more than $1.1 million from the U.S. Virgin Islands Bureau of Internal Revenue more than two years ago and still hasn't heard back, according to a complaint in federal court.

  • May 16, 2024

    Pact's Biz Group Drops W.Va. Streaming Tax Compliance Fight

    The Streamlined Sales Tax Governing Board's business group on Thursday dropped its allegations that West Virginia's tax on streaming services threw it out of compliance with the interstate tax simplification compact that the board oversees.

  • May 16, 2024

    NJ Lets Some School Districts Hike Property Taxes Above Cap

    New Jersey will allow school districts that experienced cuts in state school aid to request increases in local property tax levies above previously permitted amounts without voter approval under a bill signed by Gov. Phil Murphy.

  • May 16, 2024

    Calif. Digital Tax Clears Key Hurdle, Will Go To Full Senate

    A bill calling for California to levy its 7.25% state sales and use tax on large online companies with digital advertising revenue above $2.5 billion passed a key Senate committee Thursday and will go to the full state Senate.

  • May 16, 2024

    Colo. To Charge Oil, Gas Fees Based On Spot Prices

    Colorado will levy new fees on oil and gas producers based on the spot price of a barrel of oil or natural gas under legislation signed into law Thursday by Gov. Jared Polis.

  • May 16, 2024

    CBRE Biz's Software Liable For NY Sales Tax, Judge Rules

    A facilities management business owned by CBRE is liable for New York sales tax on its bundled services, which included sales of prewritten software, an administrative law judge said in a determination released Thursday.

  • May 16, 2024

    Iowa To Give Tax Break For Gains From Livestock Sales

    Iowa taxpayers that make more than half of their income from farming will be able to exclude the capital gains from sales of cattle or horses from income under a bill signed by the governor. 

  • May 16, 2024

    Ohio House Panel OKs Sales Tax Change For Delivery Cos.

    Companies that deliver goods in Ohio would be able to obtain a waiver to opt out of being considered a seller in order to avoid double taxation under a bill approved by the state House Ways and Means Committee.

  • May 16, 2024

    BCLP Sues St. Louis Over City Taxes On Partners' Income

    Bryan Cave Leighton Paisner LLP is suing St. Louis, Missouri, after the Midwestern city accused the firm of being delinquent on nearly $275,000 in earnings taxes, contending the municipality unlawfully taxed partners who don't live in the city, according to its court filing.

  • May 16, 2024

    Okla. Revenue Through April Beat Estimates By $285M

    Oklahoma's general revenue collection from July through April exceeded budget forecasts by $285 million, according to a monthly report by the state Office of Management and Enterprise Services.

  • May 16, 2024

    Miss. Revenue Collection Through April Up $51M

    Mississippi revenue collection from July through April was up $51 million from last fiscal year, according to a monthly report by the state Department of Revenue.

  • May 16, 2024

    Biden Admin Proposes To Loosen Restrictions On Marijuana

    President Joe Biden on Thursday announced that his administration has formally recommended relaxing restrictions on marijuana, marking the most significant federal policy shift on cannabis since the drug was criminalized more than 50 years ago.

Featured Stories

  • In Hush Money Case, Jury May Choose To Keep Silent, Too

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    Though Donald Trump's gag order violations have earned him a threat of jail time, First Amendment experts say jurors in the New York case will likely be free to speak their mind afterward if they want to — a dynamic that in rare instances has led to posttrial controversy.

  • Use Of AI For Tax Comment Letters Poses Ethical Quandaries

    Stephen K. Cooper

    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.

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

    Maria Koklanaris

    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.

Expert Analysis

  • 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.

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.