State & Local
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May 01, 2025
Ind. Sales Tax Applies To Car Service's Rentals
An Indiana company providing car transportation services properly paid sales tax on its rentals of vehicles, the state Department of Revenue determined, finding that the company failed to prove it was entitled to a refund.
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May 01, 2025
Wis. Senate Bill Seeks Film Tax Credit For Wages, Expenses
Wisconsin would allow film and television production companies to claim an income and franchise tax credit for wages and expenses paid to make a movie or broadcast in the state under a bill introduced in the Senate.
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May 01, 2025
Texas Senate Bill Aims To Bar Green Energy Tax Exemption
Texas would prohibit municipalities from exempting renewable energy facilities from property tax under a bill passed by the state Senate.
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April 30, 2025
House Judiciary Panel OKs Broadening PL 86-272 Protections
The U.S. House Judiciary Committee advanced legislation on Wednesday that would impose more restrictions on state tax authorities to levy income taxes on out-of-state businesses, approving changes to P.L. 86-272 in the panel's portion of the federal budget reconciliation bill.
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April 30, 2025
Tribes Join Push For High Court To Review Ariz. Tax On Plant
Arizona misinterpreted federal law and threatened the sovereignty of a Native American tribe with its taxation of a natural-gas-powered plant that sits on a reservation, the tribe told the U.S. Supreme Court in a brief Wednesday.
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April 30, 2025
Sheppard Mullin Brings On Kirkland Tax Ace In Houston
Sheppard Mullin Richter & Hampton LLP announced Wednesday that it expanded its tax, employee benefits and trusts and estates practice with a new partner most recently with Kirkland & Ellis LLP.
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April 30, 2025
NY Sales Tax Applies To Co.'s Document Services, ALJ Rules
New York state sales tax applies to a Utah company's sales of document management products because the products are considered prewritten software, a New York administrative law judge ruled Wednesday.
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April 30, 2025
Texas Voters To Decide On Financial Transactions Tax Ban
Texas voters will decide whether to prevent the state from taxing securities transactions under a joint resolution passed by the state Senate.
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April 30, 2025
Fried Frank Taps Sidley's UK Tax Head
The former head of Sidley Austin LLP's U.K. tax practice has joined Fried Frank Harris Shriver & Jacobson LLP's London office, where he will advise on U.K. and international tax structuring, the firm announced.
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April 30, 2025
Mont. To Cut Top Individual Income Tax Rate, Adjust Brackets
Montana will lower its top individual income tax rate, adjust tax brackets so that more income is subject to a lower tax rate and double the state's earned income tax credit under a bill signed by the governor.
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April 30, 2025
Texas House OKs Ballot Question On Banning Inheritance Tax
Texas would have voters decide if the state should create a constitutional amendment prohibiting taxes on a decedent's property or the transfer of an estate, inheritance, legacy, succession or gift under a resolution passed by the state House of Representatives.
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April 30, 2025
Colo. House OKs Extending Advanced Industry Tax Credit
Colorado's tax credit for investment in certain advanced industries would extend for five years beyond its current sunset under legislation approved Wednesday by the state House of Representatives.
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April 30, 2025
Mich. Revenues Through March Surge $466M From Last Year
Michigan's general revenue collection from October through March exceeded the same period in the previous year by $466 million, according to a report by the state Budget Office released Wednesday.
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April 30, 2025
NJ Panel Declines To Revive Tobacco Co.'s Tax Refund Claim
A tobacco company cannot revive its claim for a tax refund, a New Jersey appeals court found, agreeing with the state's tax court that 2020 amendments to a regulation limiting a royalty add-back deduction must be applied retroactively.
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April 30, 2025
Bipartisan House Members Pitch Expanded Paid Family Leave
A bipartisan group of House lawmakers unveiled legislation Wednesday that they said would expand access to paid family leave by incentivizing states to establish their own programs and facilitating the exchange of information between state and federal officials.
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April 29, 2025
MTC Digital Work Group Backs Tax Pact's Bundling Rules
The Streamlined Sales Tax Governing Board's model for how to tax products sold in a bundle generally works well and more states should consider it, a Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products said Tuesday.
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April 29, 2025
MTC Group Finalizing Work On Sourcing Partners' Payments
The Multistate Tax Commission group working on the state taxation of partnerships said Tuesday it is preparing for the final stages of one of its major fields of research, the state sourcing of partnership income.
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April 29, 2025
New MTC Form Would Assure Sellers On Sales Tax Collection
Fifteen states have so far approved, on an optional basis, a new form that a marketplace facilitator can use to certify to its marketplace sellers that it will be taking over the collection and remittance of sales tax, relieving the sellers of that responsibility, a Multistate Tax Commission official said Tuesday.
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April 29, 2025
NY Court Upholds PL 86-272 Regulations, Bars Retroactivity
A New York rule allowing state taxation of nonsolicitation business activities over the internet isn't barred by a federal law providing limited protections against state income tax, but the rule cannot apply retroactively, a state Supreme Court ruled.
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April 29, 2025
MTC Group To Weigh Updating Airline, Broadcaster Tax Rules
A Multistate Tax Commission committee gave the green light Tuesday for a work group to consider ways to revise the intergovernmental agency's decades-old sourcing regulations for airlines and broadcasting companies to account for how they generate income from current business practices.
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April 29, 2025
Hochul, Legislators Agree On Budget With Small-Biz Tax Cuts
New York Gov. Kathy Hochul and lawmakers agreed on a budget plan with payroll mobility tax relief for small businesses and a $1 billion tax cut for middle- and low-income residents, the governor said, despite critics saying the plan leaves the state exposed to federal cuts.
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April 29, 2025
Kansas To Require Single Sales Factor For Multistate Cos.
Kansas will require multistate corporations to switch from the three-factor apportionment method for income to a single-sales-factor apportionment method and to market-based sourcing of receipts under a bill signed by the governor.
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April 29, 2025
Kan. Creates Sales Tax Exemption For Data Center Developers
Kansas established a sales tax exemption for businesses that build and make purchases for the development of data centers in the state under a bill signed by the governor.
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April 28, 2025
Court Urged To Reconsider Jurisdiction In Tribal Tariff Row
Blackfeet Nation members are asking a Montana federal judge to reconsider an order to transfer their challenge against President Donald Trump's tariffs on imports from Canada and abroad to the U.S. Court of International Trade, saying the decision is based on the constitutional question of the Indian commerce clause.
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April 28, 2025
Mich. Justices Won't Hear Cos.' Bid To Adjust Asset Basis
Michigan's highest court declined Monday to review an appeals court's decision that two companies may not account for depreciation they didn't receive credit for under Michigan law to increase the basis of assets they sold when determining their state tax liabilities.
Expert Analysis
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Considering Possible PR Risks Of Certain Legal Tactics
Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.
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It's No Longer Enough For Firms To Be Trusted Advisers
Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.
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Frames Of Deference: SALT In Review
From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Navigating A Potpourri Of Possible Transparency Act Pitfalls
Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.