State & Local
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January 27, 2025
RI Senate Bill Would Exempt Taxi, Pet Services From Sales Tax
Rhode Island would exempt taxicab services and pet care services from the state's sales tax under a bill introduced in the state Senate.
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January 27, 2025
Mo. Tax Commission Lowers T-Mobile Towers' Value
Two T-Mobile cell towers in Missouri should have their value lowered after the company provided a thorough inspection that properly accounted for depreciation, the state's tax commission ruled.
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January 27, 2025
Minn. Bill Would Exempt Overtime Pay From Income Tax
Minnesota would exempt overtime pay from state income tax under legislation introduced Monday in the state Senate.
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January 24, 2025
Ohio Board Denies Tax Break For Property Leased To Shelter
An Ohio property that is leased to an organization that provides services for homeless children isn't entitled to a charitable tax exemption because the property owner's primary activity is renting the property at market rates, the state Board of Tax Appeals ruled.
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January 24, 2025
Mich. Panel Denies Man's Bid To Switch Residence Tax Break
The Michigan Court of Appeals rejected a resident's attempt to switch a principal residence exemption from one home tied to his driver's license and voter registration address to a different house, saying he didn't prove that he moved to the other property.
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January 24, 2025
Netflix Urges Colo. Court To Reject Tax On Streaming Video
Netflix subscriptions are not tangible personal property that is subject to Colorado sales tax, the company told a state appeals court, urging it to uphold a district court decision.
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January 24, 2025
Former Head Of MTC, Tenn. DOR Reflects On Years In SALT
Joe Huddleston has had a hand in virtually every major issue in the state and local tax world for decades, whether during his tenure at the Tennessee Department of Revenue, the Multistate Tax Commission or the Federation of Tax Administrators. Now retired, he spoke to Law360 about his many roles and his influence in the field.
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January 24, 2025
Kan. Bill Would Exempt Feminine Hygiene Products From Tax
Kansas would exempt feminine hygiene products from sales and use tax under a bill introduced in the House of Representatives.
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January 24, 2025
NJ Panel Advances Tax Credits For AI Apprenticeships
Artificial intelligence companies doing business in New Jersey could claim tax credits of up to $5,000 per apprentice they employ under a bill approved by a state Assembly committee.
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January 24, 2025
Taxation With Representation: Latham, Simpson Thacher
In this week's Taxation With Representation, a Brookfield private real estate fund acquires Divvy Homes' property portfolio and platform, Kantar Group proposes the sale of Kantar Media, and an Ares Management-led group buys a majority of Form Technologies Inc.'s common equity.
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January 24, 2025
Ore. Contractor Tax Compliance Bill Needs Work, Panel Says
Enforcement of tax compliance for Oregon state contractors would increase under legislation in the state House, but members of a legislative committee and witnesses said more work is needed on the measure.
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January 24, 2025
Ill. Offers Tax Relief To Those Affected By Calif. Wildfires
Illinois will allow Southern Californians that pay Illinois tax to have until Oct. 15 to file and pay taxes following the wildfires in the region, the Illinois Department of Revenue said.
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January 24, 2025
Minn. Senate Bills Would Cut Metro Area Sales Taxes
Minnesota would cut the Minneapolis-St. Paul metropolitan region's combined local 1% sales and use taxes, potentially scrapping the taxes altogether, under a pair of bills introduced in the state Senate.
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January 24, 2025
Ore. Bill Would Boost Tax Credit For Film Fund Donations
Oregon would increase the total tax credit allowed for those who donate to the state's fund to promote the production of films and other media under legislation introduced in the state House.
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January 23, 2025
Mass. Gov. Seeks To Expand Taxation Of Nonresident Gains
Massachusetts would apply what is known as the investee apportionment method to tax gains that nonresidents receive from sales of interest in pass-through entities located in the commonwealth under a budget proposal from Gov. Maura Healey.
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January 23, 2025
Md. Panel Questions Plan For Votes On All Taxes, Fees
Maryland lawmakers on Thursday questioned the scope of a ballot measure proposed in the state House of Delegates to require legislative votes on all future tax and fee increases.
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January 23, 2025
Calif. Finalizes Regs To Implement Cannabis Excise Tax
California made permanent a set of emergency regulations filed by the state Department of Tax and Fee Administration that implement the state's excise tax on cannabis, according to a notice published in the state's regulatory register.
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January 23, 2025
Corporate Transparency Law Remains Flanked By Threats
The Corporate Transparency Act is facing threats across the branches of government despite the U.S. Supreme Court pausing a nationwide injunction on it Thursday, with another universal injunction in place, other court battles underway and some Republican lawmakers targeting the law.
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January 23, 2025
Minn. Tax Committee Advances Bill To Return Surplus Funds
A proposal to create a constitutional amendment in Minnesota stipulating that surplus funds in future state budgets should be exclusively earmarked to provide tax relief was advanced by the state House Tax Committee on Thursday.
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January 23, 2025
Ohio Senate Bill Seeks Flat Income Rate By 2026
Ohio would flatten its two-bracket income tax system into a flat 2.75% tax rate by 2026 under a bill filed in the state Senate.
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January 23, 2025
Minn. Bill Would Allow Tax Break For New Housing Materials
Minnesota would exempt materials used in the construction of new residential housing from state sales and use taxes under a bill introduced Thursday in the state Senate.
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January 23, 2025
Minn. Sen. Panel Advances Tax Break For Food Equipment
Food service equipment in Minnesota would be exempt from sales and use taxes under a bill advanced in the state Senate Taxes Committee.
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January 23, 2025
Wis. Gov. Pitches Tax Break For Over-The-Counter Drugs
Wisconsin's governor called for the elimination of sales tax on over-the-counter medications, urging Republicans and Democrats to work together to make sure taxpayers are charged fair prices for drugs.
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January 23, 2025
Ind. House Bill Would End State Income Tax In 2026
Indiana would eliminate its flat income tax as of 2026 under a bill introduced in the state House of Representatives.
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January 23, 2025
Ind. House Bill Floats Exemption For RVs Used Out Of State
Indiana would exempt from its gross retail tax purchases of recreational vehicles and cargo trailers that are moved out of the state for registration and use as part of a bill introduced in the state House of Representatives.
Expert Analysis
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.