State & Local
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January 06, 2025
Va. Retailer Gets Last Chance To Back Up Exemption Claim
A Virginia retailer will get a final chance to provide documentation to claim exemptions and contest the findings of an audit of its sales and use tax liability, the state's tax commissioner said.
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January 06, 2025
Hochul Pitches Increasing NY Child Tax Credit
New York Gov. Kathy Hochul said Monday that she wants to roughly triple the state's refundable child tax credit to up to $1,000 per child under the age of four and increase the benefit to as much as $500 for older children.
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January 06, 2025
Idaho Gov. Aiming For $100M In Tax Cuts
Idaho's governor will push for a new round of tax cuts this year, worth a total of $100 million, he said Monday during his State of the State address.
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January 06, 2025
Ill. Bill Aims To Extend Affordable Housing Tax Break Deadline
Illinois would allow some owners of affordable rental housing until the end of 2037 to apply for a reduction in their property's assessed value for tax purposes as part of a bill introduced in the state Senate.
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January 06, 2025
Va. Tax Head Affirms Gov't Contractor's Sales Tax Bill
A Virginia-based government contractor that provided technology consulting services was correctly assessed retail sales and use tax on hardware and software sales that were part of a cost reimbursement contract, the state's tax commissioner said.
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January 06, 2025
Va. Brewery Owed Tax Refund For Pollution Equipment
A Virginia brewery is due a refund of sales and use taxes paid on pollution control equipment, the state tax commissioner ruled, saying the agency that certified the equipment for a tax exemption had the authority to do so.
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January 06, 2025
Proskauer Adds New Funds Partners In NY, DC
Proskauer Rose LLP announced Monday it has rung in the new year by adding two new partners to its private funds group, with the addition of a tax expert from Schulte Roth & Zabel LLP in New York and a regulatory specialist from the SEC in Washington, D.C.
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January 06, 2025
Va. Newcomers Partly Allowed Credits For Out-Of-State Taxes
A newly arrived Virginia couple were eligible for state income tax credits for taxes paid to two other states on income sourced to those states, but not for taxes paid to California, the Virginia tax commissioner said.
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January 06, 2025
Va. Contractor Allowed Credit For Wrongly Collected Sales Tax
A Virginia security systems seller and installer may seek a credit for sales taxes erroneously collected from its customers when it should have paid sales or use taxes itself, the state tax commissioner said.
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January 06, 2025
Pa. Revenues Through Dec. Dip $97M Below Projections
Pennsylvania's general fund revenue from July through December was $97 million lower than expected, according to the state Department of Revenue.
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January 03, 2025
Honeygrow Accused Of Taxing Bottled Water At Pa. Location
Philadelphia-based restaurant chain Honeygrow unjustly profited from charging 6% sales tax for bottled water at one of its locations in violation of Pennsylvania law, a new class action lawsuit filed in state court alleged.
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January 03, 2025
Ohio AG Urges State Justices To Limit Local Tax Appeals
Ohio's attorney general backed property owners in the state Supreme Court who are arguing that school boards can't appeal valuation decisions of properties they don't lease or own to county courts, saying the boards don't have a sufficient interest in the properties to pursue litigation.
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January 03, 2025
Va. HVAC Biz Must Pay Tax On Unit Cost, Commissioner Says
A business that provides and installs heating, ventilation and air conditioning systems for Virginia residents is considered a consuming contractor and must pay either sales or use tax on the cost of the units it installs, the state's tax commissioner said.
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January 03, 2025
Ohio Appeals Court Backs Eightfold Boost In Property Value
An Ohio appeals court rejected a man's effort to cut the valuation of his property, upholding a state Board of Tax Appeals order that reinstated a valuation that rose eightfold from the previous year.
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January 03, 2025
Potomac Law Group Adds Longtime Tax Leader From Day Pitney
After an end-of-the-year hiring spree in which Potomac Law Group added four former Rimon PC attorneys, PLG has started 2025 by adding the former leader of Day Pitney's multistate tax practice to its ranks.
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January 03, 2025
Ark. Revenues Through Dec. Top Estimate By $28.7M
Arkansas' net revenue collection from July to December exceeded state forecasts for the period by $28.7 million, according to a state Department of Finance and Administration report released Friday.
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January 02, 2025
NC Tax Agency Says Court Erred In Sales Tax Ruling
A North Carolina administrative law court erred in determining that an asphalt company's transfers of its liquid asphalt product to its parent company and another related entity were distributions not subject to sales tax, the state tax agency said in a petition.
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January 02, 2025
La. Dept. Lowers Interest Charged On Unpaid Taxes
The Louisiana Department of Revenue lowered the rate of interest it collects on unpaid taxes by half a percentage point, the department said in a bulletin.
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January 02, 2025
Kan. Revenue Tops Estimate By $89M In December
Kansas' general fund revenue in December totaled $89 million more than the amount projected for the month, according to a report issued Thursday by the state Department of Revenue.
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January 02, 2025
Ohio Dept. Expands Rules For Income Tax Refund Requests
Ohio provided the state tax commissioner more latitude for the creation of state income tax refund claim forms and the documentation needed to substantiate claims under regulatory amendments approved by the state Department of Taxation.
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January 02, 2025
NJ Residents Freed Of $2.1M Tax Bill On Repatriated Income
Two New Jersey residents don't owe state tax on income repatriated under the 2017 federal tax overhaul, the state's tax court ruled, saying New Jersey's personal income tax laws don't include deemed dividends as a category of taxable income.
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January 02, 2025
Mich. Justices Say Detroit Fire Fee Is Legal, Not A Tax
The Michigan Supreme Court has ruled a Detroit fee for a fire service program was not an unlawful tax but clarified that a regulatory program's main benefit cannot be the mere permission for a property owner to operate its business in the city.
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January 02, 2025
Mich. To Expand Tax Exemption For Data Center Equipment
Michigan will extend its sales and use tax exemption for the consumption, use and storage of data center equipment sold to qualified entities and expand the exemption to enterprise data centers under a bill signed by Democratic Gov. Gretchen Whitmer.
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January 02, 2025
Colo. Ballot Proposals Target State Delivery Fee
Two Colorado ballot initiatives proposed for coming elections would target the state's delivery fee by either eliminating it directly or subjecting all government fees to the state Taxpayer's Bill of Rights.
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January 01, 2025
What Banking Attorneys Are Watching In The Courts In 2025
Lawsuits pushing back on novel state-level consumer protection laws and a host of Biden-era Consumer Financial Protection Bureau regulatory actions are top of mind for financial services attorneys heading into the new year. Here, Law360 previews what's on tap.
Expert Analysis
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
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.
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Exploring An Alternative Model Of Litigation Finance
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.
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Trump Hush Money Case Offers Master Class In Trial Strategy
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.
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A Vision For Economic Clerkships In The Legal System
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.