State & Local

  • May 24, 2024

    Amazon SC Sales Tax Case Could Decide Meaning Of 'Seller'

    Amazon's longtime battle with the South Carolina Department of Revenue could ultimately answer critical questions about retroactivity, statutory interpretation and the definition of key terms such as "seller."

  • May 24, 2024

    NYC Apartment Hotel May Qualify For Tax Break, Dept. Says

    A planned 150-unit apartment hotel building in New York City catering to a nearby hospital's patients and staff and to university students could be eligible for an industrial and commercial abatement program, the city Department of Finance said in a letter ruling.

  • May 24, 2024

    Colo. Net Revenue Collection In April Up $218M

    Colorado's total general fund revenue in April was $218 million higher than collections last year, the state Department of Revenue reported.

  • May 24, 2024

    Pa. Tax Dept. Floats Reg Outlining Business Income Treatment

    The Pennsylvania Department of Revenue proposed a regulation Friday outlining when income is considered apportionable business income or nonbusiness income that isn't apportionable, and how the unitary business principle affects those determinations.

  • May 24, 2024

    Lists Of State Laws That Satisfy Charitable Org. Regs Invalid

    The Internal Revenue Service rendered obsolete two lists of state laws and circumstances that allowed for charitable organizations to satisfy certain federal requirements, as a number of the relevant laws have since changed, the agency announced Friday.

  • May 24, 2024

    Taxation With Representation: Davis Polk, Wachtell, Latham

    In this week's Taxation With Representation, SouthState Corp. buys Independent Bank Group Inc., CyberArk acquires Venafi, Carlyle clinches its fifth Japanese buyout fund, and AuditBoard Inc. agrees to be bought by Hg Capital.

  • May 24, 2024

    La. Requires Tax Withholding For Certain Gambling Winnings

    Louisiana will require businesses that pay gambling winnings to individuals to withhold and remit state income taxes on those winnings if federal income taxes are also required to be withheld, under a bill the state's governor signed.

  • May 24, 2024

    Mich. Bills Would Change Tax Rules On Delivery Sales

    Michigan would amend its sales and use tax regime to include language clarifying that vendors who use online delivery platforms are responsible for collecting and remitting the taxes as part of two bills introduced in the state House of Representatives.

  • May 23, 2024

    NC Justices Back Manufacturer Tax Break For Contractor

    The North Carolina Supreme Court on Thursday backed a $130,000 tax break for an asphalt maker, upholding a lower court's decision that the company qualified for an exemption reserved for manufacturers even though it sold just a small portion of its product.

  • May 23, 2024

    Ill. Justices OK $28M Tax Value Appeal Without Payment

    A power company's property in Illinois was not required to pay disputed property taxes before appealing a valuation, the Illinois Supreme Court affirmed Thursday, upholding a reduction in the assessment of about $28 million.

  • May 23, 2024

    Tenn. Broadens Ag Land Eligible For Lower Tax Assessments

    Tennessee will double the amount of land within a property tax jurisdiction that may be classified as agricultural, forest or open-space land and subject to a lower tax assessment under a bill signed by the governor.

  • May 23, 2024

    Ohio Bill Seeks Refundable Credit For Property Taxes, Rent

    Households in Ohio with $60,000 or less in annual income would be able to claim a refundable income tax credit for the cost of their property taxes or for 15% of their rent under a bill introduced in the Senate.

  • May 23, 2024

    Conn. Requires Study Of Uniform Tax On Solar Facilities

    Connecticut will have the state's Department of Energy and Environmental Protection study whether it should create a uniform capacity tax on solar facilities as part of a bill signed by the governor.

  • May 23, 2024

    Corp. Tax Rate Should Hold, GOP Former Panel Chair Says

    Lawmakers should preserve the Tax Cuts and Jobs Act's nonexpiring provisions, specifically the 21% corporate tax rate, when debating the extension of the law's expiring provisions in 2025, former House Ways and Means Committee Chairman Kevin Brady said Thursday.

  • May 23, 2024

    NY Panel OKs Allowing Anyone To Rep Clients At Tax Tribunal

    New York would allow taxpayers to choose anyone age 18 and older to represent them in the state Tax Appeals Tribunal, including a registered tax preparer, under a bill passed in the Assembly Ways and Means Committee. 

  • May 23, 2024

    Colo. To Allow Fire, Ambulance Districts To Levy Sales Taxes

    Colorado fire and ambulance districts will be able to levy local sales taxes, with voter approval, and impose impact fees on new construction under legislation signed by Democratic Gov. Jared Polis.

  • May 23, 2024

    Idaho Revenue Through April Up $89M Over Forecasts

    Idaho general revenue collection from July through April was up $89 million over budget forecasts, the state Division of Financial Management reported.

  • May 23, 2024

    Akerman Brings On Kilpatrick Tax Ace In LA

    Akerman LLP is boosting its tax team, bringing in a Kilpatrick Townsend & Stockton LLP corporate tax and energy tax credit expert as a partner in its Los Angeles office.

  • May 22, 2024

    Justices' CFPB Alliance May Save SEC Courts, Not Chevron

    A four-justice concurrence to the U.S. Supreme Court's decision upholding the Consumer Financial Protection Bureau's unique funding scheme last week carries implications for other cases pending before the court that challenge the so-called administrative state, or the permanent cadre of regulatory agencies and career government enforcers who hold sway over vast swaths of American economic life.

  • May 22, 2024

    Tenn. To Align With Tax Pact For Sales And Use Tax Sourcing

    Tennessee will implement several state sales and use tax changes starting July 1, including adopting sourcing provisions in line with the Streamlined Sales and Use Tax Agreement, as part of legislation enacted last year, the state Department of Revenue said in a notice published Wednesday.

  • May 22, 2024

    SC Increases, Expands Tax Credit For Employing Apprentices

    South Carolina increased an individual and corporate income tax credit available to taxpayers that employ apprentices and expanded when credits may be claimed, under legislation signed by the governor.

  • May 22, 2024

    Colo. Gambling Tax Refund Question Heading To Ballot

    Colorado will allow voters to decide if the state should keep and spend sports betting tax revenue or refund it back to casinos as part of a bill signed into law by Democratic Gov. Jared Polis.

  • May 22, 2024

    DC Empty Building Not Eligible For Tax Exemption, Court Says

    The owner of a vacant building in Washington, D.C., can't claim an exemption from the district's vacant building property tax rate because the owner claimed the exemption outside the allowed two-year period, the district's highest court ruled.

  • May 22, 2024

    Fla. Dept. Owes Biz $1.2M In Interest, Fuel Supplier Tells Court

    The Florida Department of Revenue owes a 7-Eleven fuel supplier $1.2 million in interest on a refund of a duplicate tax assessment the department was ordered to pay, the supplier told a state court.

  • May 22, 2024

    Minn. Lawmakers OK Family Leave Payroll Tax Boost

    Minnesota would raise the payroll premium for its yet-to-begin paid family and medical leave program under a bill passed by state lawmakers in the final hours of their session.

Expert Analysis

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

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