State & Local

  • May 31, 2024

    Water Services Co. Asks NJ Court For $1.3M Sales Tax Refund

    A water services company told the New Jersey Tax Court it was wrongly denied a sales and use tax refund of nearly $1.3 million, saying its claims were timely filed and the transactions at issue were not taxable.

  • May 31, 2024

    Calif. High Court Affirms Biz Transfer Was Ownership Change

    A California corporation that transferred its ownership of two grocery stores to a trust that held all the corporation's voting stock constituted a change in the properties' ownership, allowing their assessed value to be doubled to $10 million, the state's top court affirmed.

  • May 31, 2024

    Calif. Tax Director Sees AI Aiding Tax Administration

    Nicolas Maduros, as director of the California Department of Tax and Fee Administration, is leading an effort to modernize sales tax administration through the use of artificial intelligence. He's also president of the board of trustees of the Federation of Tax Administrators. Law360 spoke to him about both roles.

  • May 31, 2024

    Colorado Enacts $700M Child Tax Credit

    Colorado created a child tax credit worth about $700 million annually under legislation signed Friday by Democratic Gov. Jared Polis.

  • May 31, 2024

    La. Sets Tax Dept. Notice Requirement For Foreign Biz

    Louisiana will require the state's Department of Revenue to send notices to taxpayers outside the U.S. through first-class international mail with electronic delivery confirmation under a bill signed by the governor.

  • May 31, 2024

    La. To Offer Sales Tax Rebates For Lithium Recovery

    Louisiana will create a temporary rebate program for sales tax paid by companies for equipment, material or machinery purchased for lithium recovery projects as part of a bill signed by the state's governor.

  • May 31, 2024

    Del. Net Revenue Through April $64M Higher Than Prior Year

    Delaware's net general revenue receipts from July through April beat last fiscal year's total for that period by $64 million, according to the state Department of Finance.

  • May 31, 2024

    Wis. General Revenues Through April Up $144M

    Wisconsin general fund revenue from July through April was $144 million higher than during the same period last fiscal year, according to the state Department of Revenue.

  • May 31, 2024

    Taxation With Representation: Cravath, Cleary, Fried Frank

    In this week's Taxation With Representation, T-Mobile buys United States Cellular Corp.'s wireless operations, Energy Transfer plans to buy WTG Midstream, ConocoPhillips acquires Marathon Oil, and Goldman Sachs Alternatives raises over $20 billion for its direct lending strategy.

  • May 30, 2024

    Trump's Niece Can't Escape His Suit Over NYT Tax Story

    A New York appellate panel ruled Thursday that former President Donald Trump can pursue claims that his niece, Mary Trump, breached a confidentiality agreement by sharing his tax records with The New York Times, handing him a legal win the same day he was convicted of 34 felony counts.

  • May 30, 2024

    Gas Station Chain Owes Wash. Tax For In-Network Sales

    A Pacific Northwest gas station chain that issued fuel cards to customers must pay the Washington state business and occupation tax when holders of those cards purchase gas from other participating gas station chains, a Washington appeals court panel found, partially upholding the trial court.

  • May 30, 2024

    Casino Asks Ind. Justices To Review Add-Back Law's Scope

    A casino operator asked the Indiana Supreme Court to review a state tax court decision that said the company needed to add back excise taxes and license fees paid to other states when determining its Indiana income tax base.

  • May 30, 2024

    Colo. Creates Low-Income Housing Investment Tax Credit

    Colorado will allow an income tax credit for investments in certain low-income housing projects and increase the amount of affordable housing tax credits it offers under a bill signed Thursday by Democratic Gov. Jared Polis.

  • May 30, 2024

    Mich. Senate Bill Seeks Biz Tax Break For Organ Donor Leave

    Michigan businesses that offer employees paid leave to donate organs would be able to receive a tax credit under a bill introduced in the state Senate on Thursday.

  • May 30, 2024

    Maine Revenues Through April Down $102M From Forecast

    Maine's revenue collection from July through April missed budget projections by $102 million, according to the state Department of Administrative and Financial Services.

  • May 30, 2024

    Ariz. Looks To Keep Rebate Tax Fight With IRS Alive

    Arizona's one-time income tax rebates last year should not be subject to federal tax, the state told a federal court, urging it to reject the Internal Revenue Service's push to dismiss the state's suit challenging the taxation.

  • May 30, 2024

    Colorado Extends Rural Jump-Start Tax Credits

    Colorado extended income tax credits for certain new businesses and new hires through 2030 under a bill signed by Democratic Gov. Jared Polis.

  • May 30, 2024

    Mass. Foreclosure Law May Be Unconstitutional, Judge Says

    A Massachusetts law blocking towns and cities from returning excess funds from foreclosure sales may be an unconstitutional taking, a federal judge has said.

  • May 30, 2024

    NY To Provide Sales Tax Break For Energy Storage Equipment

    New York will exempt receipts for retail sales of residential energy storage systems equipment from state and local sales and use taxes, effective Saturday, the state Department of Taxation and Finance said Thursday.

  • May 30, 2024

    Mich. Total Revenue Through April Falls $590M From Last Year

    Michigan's total general revenue from October through April was down $590 million compared with the same period last fiscal year, the state Budget Office said Thursday.

  • May 30, 2024

    Ex-KPMG Manager Joins Davis+Gilbert As Tax Partner

    A former managing director at KPMG has joined New York law firm Davis+Gilbert LLP as a tax partner in its corporate and transactions practice, Davis+Gilbert announced.

  • May 30, 2024

    Colo. To Offer Freight Rail, Rail Operator Tax Credits

    Colorado will offer two new tax credits for use of freight rails that start or end in coal transition communities and for the cost of improving or maintaining a rail line at risk of abandonment under a bill signed by the governor. 

  • May 30, 2024

    Black Business Owners Sue Over Impact Of Transparency Act

    The Corporate Transparency Act creates unique burdens on businesses owned by people of color, immigrants and other marginalized groups, the Black Economic Council of Massachusetts and several company owners said in the latest legal challenge to the anti-money laundering law.

  • May 29, 2024

    Iowa Offers Tax Penalty Relief For Counties Hit By Storms

    Iowa will consider requests for tax penalty relief from people in several counties who missed state tax filing and payment deadlines because their records were destroyed by recent storms, the state Department of Revenue said Wednesday.

  • May 29, 2024

    NJ Tax Chief Urges Cos. To Respond To Nexus Questionnaires

    The New Jersey Division of Taxation's top official encouraged businesses Wednesday not to ignore questionnaires from the agency regarding whether they had filing obligations before the state switched to combined reporting, warning that failure to respond could lead to high estimated assessments.

Expert Analysis

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

  • 7 Common Myths About Lateral Partner Moves

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    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

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