State & Local
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September 25, 2024
Colo. Panel OKs Expanding Sales Tax License Search Engine
Colorado would expand its online search function for sales and use tax licenses and exemption certificates to allow searches by a retailer's name and federal identification number under draft legislation approved by a legislative task force Wednesday.
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September 25, 2024
Colo. Sales Tax Panel OKs More Confidentiality In Audits
Third-party sales tax audits performed on behalf of local jurisdictions in Colorado would face increased confidentiality standards under draft legislation approved Wednesday by a legislative panel.
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September 25, 2024
Dept. Asks Mich. Justices To Tackle Unitary Tax Case
The Michigan Supreme Court should review an appellate court decision that found that insurance companies that are part of Nationwide should file their taxes as a unitary group because the case poses a significant public impact, the state Treasury Department said.
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September 25, 2024
Texas Court Denies District's Attempt To Boost Valuations
A Texas trial court didn't err in throwing out a counterclaim brought by a local appraisal district to increase the assessed values of two multifamily properties, a state appeals court ruled Wednesday.
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September 25, 2024
NJ Bill Would Hike Threshold For Tax On Property Transfers
New Jersey would raise the threshold for the imposition of a controlling interest transfer tax or an additional fee on transfers of various kinds of real property under a bill introduced in the state Assembly.
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September 25, 2024
Wyden Calls On 2025 Tax Bill To Include Partnership Reform
Lawmakers should consider next year how to revise partnership tax laws to better collect on large businesses' income without harming smaller entities as Congress debates over how to address expiring tax provisions, Senate Finance Committee Chairman Ron Wyden said Wednesday.
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September 25, 2024
Puerto Rico Seeking Input On Implementing Global Min. Tax
Puerto Rico's Department of the Treasury is looking for public comments regarding possible implementation of the Organization for Economic Cooperation and Development's 15% global corporate minimum tax on large multinational entities.
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September 24, 2024
Mo. Cannabis Shop Asks Appeals Court To Scrap County Tax
A Missouri appeals court should overturn a lower court's ruling that the state's constitution allowed a county to impose a cannabis tax on businesses that are also charged city taxes within its boundaries, a cannabis company told the court.
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September 24, 2024
Microsoft Fights Mich. Tax Treatment Of Cost Share Payments
Microsoft urged the Michigan Tax Tribunal to find that cost sharing agreement receipts from affiliates constituted licenses of intellectual property that should be included in its apportionment formula, arguing that the state's tax agency incorrectly followed federal transfer pricing rules in excluding the payments from its tax calculations.
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September 24, 2024
Mont. Regs Carry Out Individual Income Tax Changes
Montana has adopted regulations to implement legislation enacted in 2021 and 2023 that made substantive changes to the state's individual income tax under regulatory updates adopted by the state Department of Revenue, according to a notice published in the state register.
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September 24, 2024
Ohio Dept. Floats Sales Tax Regs To Define Transient Guests
Ohio would define "sleeping accommodation" and "transient guests" to carry out provisions of state sales tax law governing transactions between hotels and guests as part of regulations proposed by the state Department of Taxation.
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September 24, 2024
NY Marina Owes Sales Tax On Floating Docks Purchases
A New York marina owes sales tax on its purchases of floating docks because the docks do not qualify as the installation of a capital improvement, the state Department of Taxation and Finance said in a ruling released Tuesday.
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September 24, 2024
Propane Sales To NY Home Not Taxed, Tax Dept. Says
A New York homeowner who orders propane to heat a detached garage isn't required to pay state sales tax on the transaction, the state Department of Taxation and Finance said in an opinion released Tuesday.
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September 24, 2024
Calif. Authorizes Sending Sales Tax Notices Electronically
California authorized the state Department of Tax and Fee Administration to send electronic notices for sales and use tax assessments and determinations regarding various other taxes and fees as part of a bill signed by Gov. Gavin Newsom.
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September 24, 2024
NY Energy Tax Break Available For Apt. Buildings, Dept. Says
Gas and electricity used in a landlord's New York state apartment buildings, including common areas, are eligible for a sales tax exemption for residential energy sales, the state tax department said in an opinion released Tuesday.
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September 24, 2024
NY Dept. Says Online Directory Services Not Taxed
New York's sales tax isn't levied on a business that maintains an online directory listing people who represent claimants seeking disability benefits, the state Department of Taxation and Finance said in an opinion released Tuesday.
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September 24, 2024
NY Dept. Says Online Astrology Readings Not Taxable
A New York business that offers users personalized astrological birth-chart readings is not subject to tax because its services aren't taxable information services, the state tax department said in a ruling released Tuesday.
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September 24, 2024
NY Tax Dept. Says Foreign IT Services Are Taxable
A foreign company that provides information technology services to businesses in New York must collect and remit sales tax on receipts from clients within the state, the state Department of Taxation and Finance said Tuesday.
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September 24, 2024
Insurer Wants Quick Appeal At 8th Circ. In DOL Tax Fight
A health insurer will seek the Eighth Circuit's review after a federal judge refused to toss a suit from the U.S. Department of Labor claiming the company unlawfully took at least $66.8 million in Minnesota state tax liability from plans it administered to pay in-network providers.
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September 24, 2024
NJ Power Broker Says AG's 'Crime Thriller' Lacks A Crime
Powerful New Jersey businessman George E. Norcross III Tuesday called the Garden State's 111-page indictment alleging he led a scheme to strong-arm the acquisition of waterfront property in Camden through threats of economic and reputational harm a "crime thriller with no crime," and said it must be dismissed.
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September 24, 2024
NY Blood Bought To Treat Livestock Not Taxed, Dept. Says
Blood products are exempt from sales tax if bought for surgical procedures performed on certain livestock and poultry, the New York state tax department said in an opinion released Tuesday, but not if they are used on pets.
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September 24, 2024
Colo. General Fund Revenue In Aug. Down $63M
Colorado's general fund revenue in August was $63 million lower than it was in the same month last year, according to the state Department of Revenue.
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September 24, 2024
NY Escape Rooms Subject To Sales Tax, Dept. Says
Admissions charges to escape or "mystery" rooms, where customers participate in interactive challenges and activities, are amusements subject to sales tax, the New York state tax department said in an opinion released Tuesday.
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September 24, 2024
NY Tax Dept. Says Coffee-Flavored Drinks Not Taxed
A New York business's sales of coffee-flavored products don't incur sales tax, the state Department of Taxation and Finance said in an advisory opinion released Tuesday.
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September 24, 2024
Ariz. Revenue Through August Tops Forecast By $119M
Arizona's general revenue collection from July through August was $119 million higher than expected, according to the state Joint Legislative Budget Committee.
Expert Analysis
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Credit Cards And Trading Cards: SALT In Review
From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Calif. Budget Will Likely Have Unexpected Tax Consequences
A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.
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Litigation Inspiration: Attys Can Be Heroic Like Olympians
Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.
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Lean Into The 'Great Restoration' To Retain Legal Talent
As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.
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How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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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.