State & Local
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April 30, 2024
TracFone Must Pay Wash. City's Utility Tax
Prepaid phone businesses are utilities and can be taxed as such under Washington state law, according to a state appeals court that had been posed such a question as part of a dispute between TracFone and a Seattle suburb.
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April 30, 2024
Taxing Business Inputs Still Vexes MTC Digital Work Group
A Multistate Tax Commission work group aiming to harmonize state tax rules for digital products continues to struggle with how to advise states on taxing business-to-business transactions associated with such projects, state officials said Tuesday.
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April 30, 2024
Colo. Beats Challenge To Fees In Transportation Funding Law
A conservative group has not shown that fees passed in a 2021 transportation funding package in Colorado exceeded the legislature's taxing authority, a state judge said, throwing out the group's challenge to the fees.
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April 30, 2024
Okla. Expands Allowed Disclosure Of Confidential Tax Info
Oklahoma expanded when the state Tax Commission may share confidential tax records and be immune from liability for the disclosure of such information under a bill signed by the governor.
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April 30, 2024
Okla. Will Allow Making Pass-Through Election With Filing
A partnership or S corporation in Oklahoma will be able to make the election to be taxed as a pass-through entity by filing a timely income tax return under a bill signed by the governor.
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April 30, 2024
Maine Gov. Vetoes Plan For New Top Income Tax Bracket
Maine's governor vetoed legislation that would have created a new tax bracket for high-income earners and expanded the tax bracket for the state's lowest income tax rate.
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April 30, 2024
Okla. Removes Limit On Industrial Development Tax Credit
Oklahoma will expand a tax credit for qualified economic development expenditures in industrial parks, removing a limit on the credit, under a bill signed by the governor.
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April 30, 2024
Va. Tax Head Says Some Corp. Fees Not Subject To Add-Back
A corporation filing a combined return for its affiliates in Virginia should have its exception to the state's add-back increased because buyer service fees should not be included in royalty expenses, the state tax commissioner ruled.
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April 30, 2024
IRS Rejects Arizona's Effort To Exempt State Tax Rebates
The state of Arizona can't sue the federal government to litigate the personal claims of its taxpayers, the Internal Revenue Service told a federal court in an effort to dismiss a bid by the state to exempt state tax rebates from federal income taxes.
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April 30, 2024
Va. Tax Head Orders Adjustment Of Liability Over NJ Rule
A corporation with affiliates filing in Virginia should have its corporate income tax liability adjusted because the amount of tax the affiliates paid to New Jersey was higher due to a state rule, the Virginia tax commissioner said.
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April 30, 2024
The Tax Angle: TCJA Teams, Dear Colleague Letters
From a look at House GOP efforts to prepare for next year's expiration of their 2017 tax overhaul to ongoing attempts by lawmakers to draw attention and support for their own tax legislation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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April 30, 2024
NYC Judge Upholds Hotel Taxes On Apartment Subleases
A company that leased residential apartments in New York City is liable for more than $200,000 in disputed hotel taxes on short-term subleases of the units, an administrative law judge found.
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April 30, 2024
Va. Mining Co. Can Appeal Refund Denial, Commissioner Says
A mining company that operated in Virginia can move forward with an appeal of a county's denial of a machinery and tools tax refund, the state's tax commissioner ruled.
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April 30, 2024
Ind. Dept. Drops Transaction Threshold From Nexus Rules
The Indiana Department of Revenue issued updated guidance Tuesday to reflect legislation that removed a 200-transaction threshold from the state's rules for determining sales tax nexus for remote sellers.
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April 30, 2024
MTC To Tweak Draft Rule On Sourcing Trucking Receipts
A Multistate Tax Commission work group is revising a draft rule that would provide states with an alternative method for sourcing receipts from trucking companies and is aiming to have changes finalized in the coming months, the work group's chair said Tuesday.
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April 30, 2024
Calif. Tax Committee Puts Digital Ad Tax Bill On Hold
A California bill that would create a Maryland-style digital ad tax is on hold, tabled by a key committee.
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April 29, 2024
Vetoed Kan. Tax Cut Bill Falls One Vote Short Of Override
The Kansas Senate fell one vote short Monday in its attempt to override the governor's veto of legislation that sought to cut taxes for individuals, banks and property owners, with some Republicans joining Democrats who opposed the plan's estimated $460 million annual price tag.
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April 29, 2024
Ex-COO Of Mo. Charity Gets 3 Years For Bribing Officials
The former chief operating officer of a Missouri-based healthcare charity was sentenced to three years in prison Monday after admitting she and her husband, the charity's ex-chief financial officer, conspired to bribe elected officials in Arkansas, according to Missouri federal court documents.
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April 29, 2024
Calif. Senate OKs Eased Rules For SALT Cap Workaround
California would ease payment requirements for eligible business owners seeking to pay an elective pass-through entity tax to get around the federal cap on state and local tax deductions under a bill that passed the state Senate.
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April 29, 2024
Pa. Retirement Home Wants Ed Board Tax Challenge Nixed
The nonprofit owner of a retirement community in a suburb of Pittsburgh has filed a lawsuit against the local school board claiming that the board violated a soon-to-expire payment in lieu of taxes, or PILOT, agreement that was brokered almost 15 years ago.
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April 29, 2024
Colo. House OKs Sales Tax Break For Modular Homes
Modular and manufactured homes would be completely exempt from Colorado sales and use taxes under legislation passed Monday by the House of Representatives that also amends some tax credits and eliminates several unused ones.
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April 29, 2024
Ind. Co. Rightly Denied Additional Refund, Tax Dept. Says
An Indiana manufacturing company was correctly denied an additional sales tax refund for safety equipment and service contracts for computer software, according to a decision by the Department of Revenue.
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April 29, 2024
Colo. House OKs Agricultural Stewardship Tax Credits
Colorado farms and ranches using certain agricultural stewardship practices would be eligible for tax credits worth up to $300,000 under legislation passed Monday by the state House of Representatives.
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April 29, 2024
Wyo. Revenue Outpaces Forecast By $69M Through March
Wyoming general fund revenue through March exceeded a budget forecast by $69 million, according to a semiannual report by the state Consensus Revenue Estimating Group.
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April 29, 2024
Maine March Revenue Beats Budget Forecast By $20M
Maine net revenue collections from July through March was up $20.46 million from budget forecasts, according to a monthly report by the state Department of Administrative and Financial Services.
Expert Analysis
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Other Views On Administration And Land Tax: SALT In Review
From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Litigation Funding Trends To Note In 2024
Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.
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4 Legal Ethics Considerations For The New Year
As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.
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What The Law Firm Of The Future Will Look Like
As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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4 PR Pointers When Your Case Is In The News
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.
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10 Considerations For Litigating A New York Tax Case
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.
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Revenue Agencies At Their Finest: SALT In Review
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.
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Law Firm Strategies For Successfully Navigating 2024 Trends
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.
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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.
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How Attorneys Can Be More Efficient This Holiday Season
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.
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5 Trends To Watch In Property And Casualty Class Actions
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.
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A Bold Idea And A Striking Disregard: SALT In Review
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.
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5 Traps To Avoid When Selling CRE In Las Vegas Area
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.