State & Local
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May 08, 2024
A Foley Hoag Co-Chair Joins Litigation Firm As Name Partner
Litigation and dispute resolution firm Elliott Kwok Levine & Jaroslaw LLP will operate under a new name after welcoming as its newest name partner a former federal prosecutor who most recently co-chaired Foley Hoag LLP's white-collar crime and government investigations practice.
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May 08, 2024
Va. Biz's Forklift Exempt From Use Tax, Commissioner Rules
A forklift owned by a business engaged in electronics dismantling and recycling qualifies for a use tax exemption because it was used for industrial processing, the Virginia tax commissioner said.
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May 08, 2024
Va. Tax Head Denies Exceptions For Receivables Factoring
The Virginia tax commissioner said a corporation that sold invoices to another entity doesn't qualify for an expense exception for factoring costs because it was unable to prove there was a valid business purpose other than the avoidance of tax.
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May 08, 2024
Colo. Lawmakers Approve Film Tax Credit Extension
Colorado's film production tax credit would run through 2031 and make changes to the credit under legislation passed Wednesday by the state Senate and headed to the governor.
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May 08, 2024
Mass. Dept. Says Part Of Bundled Phones' Value Not Taxable
Consumers buying discounted mobile phones in Massachusetts as part of a bundled package owe sales tax only on the amount actually paid, the state tax department said, responding to a 2023 court ruling.
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May 08, 2024
Colo. Lawmakers OK Historic Structure Tax Credit Extension
Colorado's tax credit for rehabilitation of historic structures would be extended and apply to structures as young as 30 years old under legislation approved by the Senate and headed to the governor.
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May 07, 2024
LA Cannabis Co. Owes $216K In Taxes, City Says
Los Angeles has slapped a Venice cannabis shop with a lawsuit accusing it of shirking a more than $200,000 tax obligation, asking a state court for to force the dispensary to pay up.
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May 07, 2024
SD Unapportioned Use Tax Unconstitutional, US Justices Told
South Dakota's imposition of an unapportioned use tax on a construction company's movable construction equipment — some of which was used in the state for one day — violates the fair apportionment requirement of the commerce clause, the company told the U.S. Supreme Court on Tuesday.
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May 07, 2024
Colo. House OKs Tax Credits For Gifts Through Intermediaries
Colorado would allow income tax credits for charitable gifts made through certain intermediaries instead of directly to qualifying organizations under legislation approved Tuesday by the state House of Representatives.
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May 07, 2024
Calif. OTA Backs Excluding Dealership Sale From Sales Factor
A business that operates car dealerships rightly had the gross receipts from its sale of an Alaskan dealership excluded from its California sales factor, the California Office of Tax Appeals ruled.
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May 07, 2024
Ore. Tax Court Drops Values Of Residential Parcels
The Oregon Tax Court ruled that the real market values of two parcels teed up for a residential subdivision should be lowered after agreeing with the owner's comparable sales study and development cost analysis.
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May 07, 2024
Colo. Legislature OKs Apprenticeship Tax Credit
Colorado would create a refundable income tax credit for the creation of apprenticeship programs, up to $12,600 per apprentice per year, under a bill passed by the state Senate.
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May 07, 2024
Colo. House OKs Conservation Easement Tax Break Extension
Colorado would extend its conservation easement tax credit through 2031 and raise its statewide annual cap on available credits under legislation approved Tuesday by the state House of Representatives.
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May 07, 2024
Calif. Credit For Tax Paid Doesn't Apply To Couple, OTA Says
A couple is not entitled to a credit against their California tax liability for capital gains tax paid in Virginia, even if the tax was paid in error, the California Office of Tax Appeals ruled.
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May 07, 2024
Mo. Laundromat May Owe Sales Tax On Customer Payments
A Missouri laundromat wouldn't need to remit sales tax on payments made by its customers for use of its laundry machines if the company already paid sales tax when purchasing the machines, the state Department of Revenue said in a letter ruling.
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May 07, 2024
Calif. Tax Owed By Ex-President Of Delaware Corp., OTA Says
The former president of a corporation that was once based in California is the responsible party for the corporation's sales tax liability, the state Office of Tax Appeals ruled.
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May 07, 2024
Colo. Lawmakers OK Tax Credit For Job Training Costs
Colorado would create an income tax credit for expenses associated with facility upgrades and purchases of equipment for training programs designed to alleviate staffing shortages as part of a bill passed by lawmakers that goes next to Democratic Gov. Jared Polis.
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May 07, 2024
Tenn. To Let Cities Exempt Food From Sales Tax
Tennessee will allow municipalities that have adopted a city sales tax rate to exempt retail sales of food from the local tax under a bill signed by the governor.
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May 07, 2024
Fla. Net Revenue Through March Beats Estimates By $468M
Florida's net revenue collection from July through March was up $468 million over budget estimates, the state Office of Economic and Demographic Research reported.
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May 07, 2024
Colo. Senate Approves Property Tax Cuts
Colorado would extend temporary property tax rate reductions into 2024 and set lower rates for future years under bipartisan legislation passed Tuesday by the state Senate that is forecast to save property owners nearly $1 billion in its first year if enacted.
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May 07, 2024
ITFA Protects Apple Music From City Tax, La. Board Says
New Orleans' attempt to impose sales tax on Apple Music streaming subscriptions is blocked by a federal law that prohibits discriminatory taxes on electronic commerce, the Louisiana Board of Tax Appeals ruled.
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May 07, 2024
Ala. Sees Dip In Net Revenue Through April
Alabama collected roughly $23.49 million less in net revenue from October through April than it did during the same period last fiscal year, the state Department of Revenue reported.
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May 07, 2024
Calif. Solar Co.'s Tax Assessment Not Time Barred, OTA Says
The increased tax assessment on a California solar lighting company was not barred by the statute of limitations because the company and government failed to tell the state about the federal adjustment, the state Office of Tax Appeals ruled.
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May 06, 2024
Unclaimed Property Class Action Against Pa. Treasurer Axed
A Pennsylvania federal judge has tossed a potential class action challenging the constitutionality of the state's unclaimed property law, finding that the state treasurer doesn't have to pay interest on property that was otherwise abandoned.
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May 06, 2024
NJ Pitches Rule Allocating Tax On Nonresident Stock Options
New Jersey would create a formula for calculating a nonresident's state tax liability on compensation from stock options under a proposed regulation issued Monday.
Expert Analysis
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Wash. B&O Tax Proposal Is A Step In The Right Direction
The Washington Tax Structure Work Group’s proposal to swap the state’s problematic business and occupation tax for a Texas-style margins tax is far from a perfect solution, but it has opened the door for a long-overdue conversation about B&O tax changes that would provide much-needed administrative relief, says Nikki Dobay at Greenberg Traurig.
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This Year's Top 10 Developments In State And Local Tax
Attorneys at Grant Thornton rank the 10 biggest state and local tax issues of 2022, including the adoption of state pass-through entity taxes, Maryland's digital advertising tax and American Rescue Plan Act litigation.
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What To Expect In 2023: SALT In Review
Starting with predictions for the coming year, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Texas Tax Talk: What To Know About The Prefiled Bills
Many of the Texas tax bills prefiled ahead of the state's January 2023 legislative session predictably reduce property tax, but it remains unclear how online sales tax sourcing will be addressed, and an expiring school district property tax incentive program will be reimplemented, say Matt Larsen and Alison Andrews at Baker Botts.
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Tax Cuts In Both Dakotas: SALT In Review
From tax-cut proposals in the Dakotas to a New Mexico artist who tried to represent himself, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Kentucky Tax Talk: Where Art Thou Kentucky Amnesty?
Attorneys at Frost Brown unpack the reasons why Kentucky's tax amnesty program never got off the ground this year, why implementation in 2023 won't be impeded by similar hurdles and how administration of the program may affect other Department of Revenue services once it gets going.
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5 Proof Of Domicile Takeaways From Calif. Tax Appeals Ruling
The California Office of Tax Appeals' recent Beckwith decision, which boiled down to a dispute over when a taxpayer moved from Tennessee to California for income tax purposes, provides valuable lessons on the evidence needed to establish the ties and intent that underlie tax domicile and residence, says Eric Coffill at Eversheds Sutherland.
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The Tax Comity Doctrine And Other Oddities: SALT In Review
From the little-known tax comity doctrine to governments' continuing pursuit of streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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State AGs Are Realizing Power Of False Claims Statutes
State attorneys general appear to be ramping up investigations, prosecutions and interventions using long-underappreciated state and municipal false claims statutes, and early indications signal an increasing focus on cybersecurity misrepresentations, private equity firms' misconduct and securities fraud, say attorneys at Troutman Pepper.
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Foreign Tax Credit Proposal Is Some Help, But More Is Needed
New foreign tax credit regulations proposed by the U.S. Treasury Department provided some measure of relief on cost recovery and royalty withholding, two of the most troublesome aspects of the 2021 final foreign tax credit regulations, but the final regulations are still harmful to many taxpayers, making litigation inevitable, say attorneys at Fenwick.
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Expect Seamless Transition To Controversial Ariz. Flat Tax
The unexpectedly early implementation of Arizona's new 2.5% flat income tax rate in January should be a painless and welcome change for individual taxpayers, even as the long-term impact on state and local economies is the subject of debate, say Karen Jurichko Lowell and Pat Derdenger at Lewis Roca.
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Tax Cuts Hither And Yon: SALT In Review
From proposed tax cuts in Mississippi and Montana to a new, voter-approved limit in Arizona, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Midterms And Powerball: SALT In Review
From the midterm election results to the latest Powerball winner, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.