State & Local

  • November 26, 2024

    Jones Walker Welcomes New Commercial, Tax Atty

    Jones Walker LLP has added a corporate partner who practices tax law and negotiates, structures and drafts complex merger and acquisition transactions, financings and related contracts and agreements, the firm said.

  • November 26, 2024

    Fiserv Entities Lose Bid To Revive Fla. Tax Sourcing Fight

    A Florida state appeals court upheld a lower court's dismissal of challenges filed by a group of Fiserv entities that claimed the state Department of Revenue used an incorrect method to source their receipts.

  • November 26, 2024

    NY Authorizes County, City To Raise Tax Rates On Hotel Stays

    New York authorized Dutchess County and the city of Hudson to increase taxes on hotel and motel stays under legislation signed by Democratic Gov. Kathy Hochul.

  • November 26, 2024

    Ariz. Reps. Urge Exemption Of State Rebates From Federal Tax

    Arizona's one-time state tax rebates issued in 2023 should be exempt from federal taxation, three U.S. House members from the state told House leadership, urging a floor vote on legislation to exclude the income following a federal court decision finding the payments taxable.

  • November 26, 2024

    Del. Net Receipts Through Oct. Up $69M From Last Year

    Delaware's general revenue collection from July through October was $69 million higher than the same period last year, according to a monthly report by the state's Department of Finance.

  • November 26, 2024

    Ore. Tax Dept. Gave Proper Notice Of Adjustment, Court Says

    Oregon's tax department gave proper notice of a $79,000 adjustment to a tax filer's income to reflect the earnings reported by her employer, the state tax court said, rejecting arguments that the department's adjustment notice was legally deficient.

  • November 26, 2024

    Utah General Revenue Collection Through Oct. Up $85M

    Utah's general revenue collection from July through October beat last year's collection during the same period by $85 million, according to a report by the state Tax Commission.

  • November 26, 2024

    Ohio Board Rejects Shuttered Golf Course's Bid To Cut Value

    A closed golf course failed to present evidence to lower its appraised value by roughly $640,000, the Ohio Board of Tax Appeals ruled Tuesday, saying the property's appraiser failed to account for the value of dilapidated buildings on the land.

  • November 25, 2024

    Wayfair Boosts Validity Of Internet Activity Tax Reg, NY Says

    The U.S. Supreme Court decision that scrapped the physical presence requirement for sales tax responsibilities bolsters a New York regulation that outlines when internet activities from out-of-state businesses exceed a federal law's protections against state income taxes, the state's tax agency argued.

  • November 25, 2024

    Calif. Gov. Promises EV Tax Credit If Trump Axes Federal

    California Gov. Gavin Newsom on Monday said that he's preparing to save electric vehicle tax credits — at least for residents of his state — if the Trump administration and a Republican Congress eliminate federal ones.

  • November 25, 2024

    NC Asphalt Co.'s Transfers To Parent Not Taxable, Office Rules

    A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state administrative hearing office ruled, canceling a $2.6 million bill.

  • November 25, 2024

    AG Slams Bid To 'Indoctrinate' Public In NJ RICO Case

    New Jersey Attorney General Matt Platkin has rebuffed attacks from businessman George Norcross and others charged in his office's sprawling racketeering case in a pair of opposition filings, accusing the defendants of attempting to try the case in the press and contending that their argument to toss the case is out of place.

  • November 25, 2024

    Utility Wins $2.4M Md. Sales Tax Refund On Appeal

    A Maryland electric utility is entitled to a $2.4 million sales and use tax refund, a state appeals court said, upholding a tax court decision finding that the equipment at issue was used directly and predominantly in production.

  • November 25, 2024

    SC Revenues Through Oct. Up $437M Over Last Year

    South Carolina's general revenue collection from July through October exceeded last year's collection during the same period by $437 million, according to the state Board of Economic Advisors.

  • November 25, 2024

    NY Authorizes Syracuse To Charge 2% Tax On Hotel Stays

    New York authorized Syracuse to impose a 2% tax on people who stay in hotels or motels in the city under a bill signed by Democratic Gov. Kathy Hochul.

  • November 25, 2024

    NC Revenue Through Oct. Up $59M From Last Year

    North Carolina revenue from July through October totaled roughly $59 million more than it did during the same period last year, according to the state controller's office.

  • November 25, 2024

    Ariz. Revenue Through Oct. Beats Forecast By $235M

    Arizona's general revenue collection from July through October beat a forecast by $235 million, according to a report by the state's joint legislative budget committee.

  • November 25, 2024

    Ark. Bill Would Expand Access To Sales Tax Reports

    Arkansas General Assembly members would be able to request reports of businesses that remit sales and use tax under a bill introduced in the state Senate.

  • November 22, 2024

    La. Lawmakers OK Flat Income Tax, End Of Franchise Tax

    Louisiana lawmakers advanced an amended version of the governor's tax overhaul plan Friday, passing legislation that would move the state to a flat individual income tax rate and eliminate its corporate franchise tax.

  • November 22, 2024

    NJ Hospital Must Give Up More Info In Exemption Fight

    A New Jersey hospital seeking a property tax exemption for unused floors in its building must produce more documentation to show the extent to which it tried to sell or lease that space, the state Tax Court said.

  • November 22, 2024

    Texas Comptroller Adopts Rules For Electronic Tax Notices

    The Texas comptroller adopted regulations to clarify that tax officials must send tax notices to property owners electronically if a property owner has elected to receive notices in that manner, according to a notice published in the state register Friday.

  • November 22, 2024

    The Tax Angle: Tax Prom, 25 Years Of TIGTA

    From a look at the Tax Foundation's 87th annual Tax Prom celebration to the Treasury Inspector General for Tax Administration marking 25 years in operation, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • November 22, 2024

    Amazon Wrongly Taxed Retroactively, COST Tells SC Justices

    Amazon was not required to collect and remit South Carolina sales tax on transactions through its marketplace before legislation authorizing that imposition, the Council on State Taxation told the state's Supreme Court in an amicus brief obtained Friday by Law360.

  • November 22, 2024

    Pa. Revenues Through Oct. Beat Estimates By $77M

    Pennsylvania's general fund revenue from July through October outpaced forecasts by roughly $77 million, according to the state Department of Revenue.

  • November 22, 2024

    RI General Revenues Exceed Budget Estimates By $18M

    Rhode Island's general revenues from July through October beat forecasts by $18 million, the state Department of Revenue said.

Expert Analysis

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

    Author Photo

    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • This Election, We Need To Talk About Court Process

    Author Photo

    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

    Author Photo

    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

    Author Photo

    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

    Author Photo

    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

    Author Photo

    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

    Author Photo

    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

    Author Photo

    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

    Author Photo

    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.

  • It's No Longer Enough For Firms To Be Trusted Advisers

    Author Photo

    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.

  • Frames Of Deference: SALT In Review

    Author Photo

    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.

  • Navigating A Potpourri Of Possible Transparency Act Pitfalls

    Author Photo

    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.

  • How Methods Are Evolving In Textualist Interpretations

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.