State & Local

  • September 22, 2022

    Trump Fraud Referrals Present Political Minefield For DOJ, IRS

    The New York attorney general's criminal referrals to the U.S. Department of Justice and the IRS stemming from her probe of former President Donald Trump will force prosecutors to walk a political tightrope, given Trump's accusations of bias and Republicans' animus toward the IRS.

  • September 22, 2022

    Wash. Franchise Owner Liable For Predecessor's Unpaid Taxes

    The new owner of a franchise restaurant in Washington state must assume liability for the previous owner's unpaid taxes, the state tax department said in a determination.

  • September 22, 2022

    Pa. Judge Strikes Down Pittsburgh's Nonresident 'Jock Tax'

    A Pennsylvania judge struck down Pittsburgh's fee on nonresident professional athletes, finding that it violates the state constitution's uniformity clause by imposing higher tax burdens on players who live outside the city than those who reside in it.

  • September 22, 2022

    MVP: Skadden's Nathan W. Giesselman

    Nathan W. Giesselman, tax partner at Skadden Arps Slate Meagher & Flom LLP, has worked on major deals, including a $30 billion joint venture where he represented Intel, earning him a spot among Law360's 2022 Tax MVPs.

  • September 22, 2022

    Iowa OKs Reg For Biz Property Tax Credit Repeal, Replacement

    Iowa will implement legislation repealing the state's business property tax credit and establishing a two-tiered property assessment system under a rule adopted by the Department of Revenue.

  • September 22, 2022

    Iowa Church Failed To File For Property Tax Exemption

    An Iowa church is not entitled to a property tax refund for 2016 and 2017 or an abatement of its 2018 property tax as it didn't file for an exemption, the state's appeals court ruled, upholding a lower court decision.

  • September 22, 2022

    Mich. Justices Nix Revisiting Comerica Tax Credit Transfer

    The Michigan Supreme Court won't reconsider its ruling that a Michigan-based Comerica Inc. subsidiary could transfer tax credits to a Texas-based bank during a merger, the court said in an order.

  • September 22, 2022

    Holland & Knight Adds Partner To Public Finance Tax Practice

    Holland & Knight LLP said Wednesday it has strengthened its public finance practice with the addition of a former Hawkins Delafield & Wood LLP partner.

  • September 21, 2022

    Meet The Lawyers On Deck In NY V. Trump Biz Fraud Case

    The New York attorney general's blockbuster fraud suit against former President Donald Trump, three of his adult children and the Trump organization will pit some of the family's fiercest defenders against a team of seasoned prosecutors.

  • September 21, 2022

    Rhode Island Truck Tolls Struck Down As Discriminatory

    A Rhode Island federal judge on Wednesday blocked a first-of-its-kind state truck tolling program, saying it unconstitutionally interferes with interstate commerce and unfairly singled out large commercial truckers, in a blow to the state's efforts to shore up funding to replace hundreds of deficient bridges.

  • September 21, 2022

    Wash. Dept. Floats Reg To Clarify Disputed Capital Gains Tax

    Washington would clarify aspects of its contested capital gains tax, which is under review by the state Supreme Court, under a proposed rulemaking filed by the state Department of Revenue, according to a statement issued Wednesday.

  • September 21, 2022

    Wash. Reg Would Clarify When Tax Rulings Set Precedent

    Washington state would clarify the criteria for deciding whether determinations in certain tax-related disputes are precedential, according to a statement issued Wednesday regarding a potential rulemaking proposed by the state tax department.

  • September 21, 2022

    Charter Asks Mo. High Court For $1.5M Manufacturer Tax Break

    A Charter Communications entity argued to the Missouri Supreme Court on Wednesday that it is entitled to a $1.5 million use tax refund on equipment purchased to provide telecommunications services because the company qualifies as a manufacturer.

  • September 21, 2022

    Okla. High Court Says No Pot Legalization Vote In November

    The Oklahoma Supreme Court unanimously ruled Wednesday that voters would get a chance to decide whether to legalize adult-use marijuana — but it would not happen at the general election in November.

  • September 21, 2022

    La. Reg Aims To Reduce Pass-Through Income Tax Rates

    Louisiana would carry out legislation enacted in 2021 that repealed a deduction for federal income taxes paid and amended rates for taxpayers electing to be taxed as pass-through entities under a regulation proposed by the state's Department of Revenue.

  • September 21, 2022

    Missouri Lawmakers OK Income Tax Cuts, Farm Credits

    Missouri lawmakers passed bills Wednesday that would cut the state's income tax rates and extend and create new agricultural tax credits, in line with the governor's proposal last month when he called for a special tax session.

  • September 21, 2022

    Md. Gov. Calls For Credits For Foreign-Made Electric Vehicles

    Maryland Gov. Larry Hogan called on President Joe Biden to extend the electric vehicle tax credits in the Inflation Reduction Act to include foreign-made vehicles, saying most electric vehicles now on the market are ineligible for the credit.

  • September 21, 2022

    Mass. Solar Co. Ineligible For Property Tax Break, Court Says

    A Massachusetts solar power provider is ineligible for a personal property tax abatement, the state appeals court ruled Wednesday, because that exemption is not allowed when the power is used by facilities that aren't subject to property taxation.

  • September 21, 2022

    Ariz. Gov. Asks 9th Circ. To Revive Suit Over COVID Funds

    Arizona Gov. Doug Ducey told the Ninth Circuit that the federal government went too far in restricting how the state could use pandemic relief funds, arguing a lower court misread the American Rescue Plan Act when tossing the governor's suit.

  • September 21, 2022

    Ark. ALJ Keeps Co. On Hook For Tax From Unreported Sales

    A corporation doing business in Arkansas was correctly assessed additional sales and use tax after an audit found unreported sales and services and invalid tax credits had been used, a state administrative law judge ruled Wednesday.

  • September 21, 2022

    Mo. High Court Urged To Uphold Tax On Horse Club's Fees

    The Missouri Department of Revenue asked the state Supreme Court on Wednesday to find that a nonprofit equestrian club's membership fees are subject to sales tax because the charges are paid in exchange for accessing recreational services.

  • September 21, 2022

    Wyden Probes More Insurers Over Tax-Free Insurance Plans

    Senate Finance Committee Chair Ron Wyden on Wednesday pressed Prudential Financial and Zurich Insurance over the growing use of special life insurance policies as tax shelters in an escalation of his inquiry into the practice that began last month.

  • September 21, 2022

    NY AG Tells 2nd Circ. Trump Can't Revive Harassment Claim

    New York Attorney General Letitia James urged the Second Circuit to deny a bid by former President Donald Trump to challenge her investigation into his business dealings, arguing that Trump is trying to improperly revive his already rejected harassment claim.

  • September 21, 2022

    MVP: Quinn Emanuel's Liesl Fichardt

    Liesl Fichardt of Quinn Emanuel Urquhart & Sullivan LLP helped settle a $198 billion tax battle between Barrick Gold and the Tanzanian government, resolving a long-running dispute that created a template for business-government partnerships in the continent and earning her a spot among Law360's 2022 Tax MVPs.

  • September 21, 2022

    Greenberg Traurig Adds Global Tax Pro From KPMG

    Greenberg Traurig LLP landed a top tax attorney from KPMG LLP as a shareholder in its global tax practice, the firm has announced.

Expert Analysis

  • NY's Out-Of-State Play And Ala.'s Add-Back: SALT In Review

    Author Photo

    From New York state's move toward taxing out-of-state entities' partnership sales to Pfizer's victory against Alabama's add-back rule, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Lessons For Federal Lawmakers As Calif. Alters Cannabis Tax

    Author Photo

    California recently eliminated a cultivation tax that had for years burdened the state’s licensed cannabis market, providing important lessons for federal lawmakers on cumbersome regulations and unduly high taxes as they debate legalization, says Raza Lawrence at Zuber Lawler.

  • Texas Tax Talk: Ruling May Erode Pro-Taxpayer Presumption

    Author Photo

    Following the recent Texas Supreme Court opinion in Hegar v. Health Care Service, the state comptroller may try to limit the utility of a long-standing presumption that ambiguous tax statutes must be construed strictly against the taxing authority and liberally for the taxpayer, say attorneys at Baker Botts.

  • MTC Activity And Tax Rebates All Over: SALT In Review

    Author Photo

    From the highly active Multistate Tax Commission to tax rebates seemingly everywhere, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Emerging SALT Trends For Cryptocurrency And NFTs

    Author Photo

    Attorneys at Venable discuss trends in state and local tax with respect to cryptocurrency and non-fungible tokens, and the issues for purchasers, sellers and owners in this growing marketplace that SALT authorities must address.

  • E-Cigarettes And Film Tax Credits: SALT In Review

    From excise taxes on e-cigarettes across the land to a study that bolsters doubts about film tax credits, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inside The OECD Transfer Pricing Documentation Guidance

    Excerpt from Practical Guidance
    Author Photo

    The Organization for Economic Cooperation and Development's recently modified documentation guidelines can assist tax administrations in developing requirements for transfer pricing risk assessments and evaluations, and help multinational entity taxpayers demonstrate satisfaction of the arm's-length principle, says Neil Aragones at Lexis Tax.

  • Calif. Tax Board Nonresident Asset Ruling Raises New Issues

    Author Photo

    The California Franchise Tax Board's recent ruling on whether a nonresident's disposition of a partnership interest gives rise to California-sourced income raises new issues for sourcing gain or loss using partnership apportionment factors where unrealized receivables and inventory are involved, says Eric Coffill at Eversheds Sutherland.

  • Tech Co.'s Suit May Create Hurdles For Research Tax Credits

    Author Photo

    The recently filed U.S. Tax Court case Perficient v. Commissioner — challenging standards under research credit regulations that determine whether research is funded by any grant or contract — could make it difficult to substantiate research tax credits, say Dennis St. Martin and Kevin Benton at Grant Thornton.

  • A Close Look At The Decentralized Effort To Tax Digital Assets

    Author Photo

    Clarity on taxation is one of the biggest hurdles to mass adoption of cryptocurrency, and although digital asset innovation has consistently outpaced worldwide government regulation, recent efforts in the U.S. and elsewhere hint at an emerging standard, says Joshua Smeltzer at Gray Reed.

  • Kentucky Tax Talk: Speeding Up Public Service Co. Protests

    Author Photo

    Public service companies with Kentucky tax liability should consider the recent groundbreaking changes to the state’s protest procedures, particularly if they have protests pending that might be expedited in light of the new legislation, say attorneys at Frost Brown.

  • Notes On Social Equity From A Former Cannabis Regulator

    Author Photo

    Duane Morris’ Matthew McCarthy, former lead prosecutor in regulatory enforcement actions at the Maryland Medical Cannabis Commission, shares observations on the multifaceted efforts by government and the cannabis business community to build a more equitable industry and foster diverse ownership, highlighting the role of data reporting and community outreach.

  • Watching The Legal Sports Betting Ecosystem Take Shape

    Author Photo

    The number of U.S. states getting in on the recently legalized $4.29 billion sports-betting industry is on the rise, and stakeholders must be aware that the regulatory scheme looks dramatically different from state to state, say James Johnston and Louis DiLorenzo at Davis+Gilbert.

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