State & Local

  • September 20, 2022

    MVP: Latham's Jean Pawlow

    Latham & Watkins LLP's Jean Pawlow has represented Netflix as tax counsel in its string of successes in class actions across federal and state courts against claims that it was liable for state-based franchise fees, earning her a spot among Law360 2022 Tax MVPs.

  • September 20, 2022

    RI To Reduce Interest Rate On Delinquent Taxes

    Rhode Island's interest rate on delinquent tax payments will drop by 6 percentage points next year, the state's Department of Revenue said in a notice.

  • September 19, 2022

    Calif. Extends New Solar Energy Systems Property Tax Break

    California extended a property tax exclusion for newly constructed solar energy systems by two years under a bill signed by Gov. Gavin Newsom.

  • September 19, 2022

    Calif. Extends Sales, Use Tax Break For Zero-Emission Buses

    California extended a sales and use tax exemption for certain zero-emission buses by two years under a bill signed by Gov. Gavin Newsom.

  • September 19, 2022

    NJ Adopts Combined Reporting Rules For Businesses

    New Jersey regulations for the state's combined reporting regime were published Monday by the state's Department of the Treasury, including criteria about what constitutes a unitary business and how certain net operating losses are treated.

  • September 19, 2022

    Mont. Homeowners Fail To Rebut Tax Dept.'s Value Analysis

    The Montana Tax Appeal Board upheld the valuation of a Missoula residential property, saying the owners failed to show that the state tax department's use of real market data to determine value was invalid.

  • September 19, 2022

    Okla. Pot Reformers Urge High Court To OK Ballot Title

    The campaigners behind an effort to legalize marijuana in Oklahoma urged the state Supreme Court on Monday to toss an effort by opponents to rewrite the ballot title, saying the anti-legalizers were wrong in their assessment of what changes the law would bring.

  • September 19, 2022

    Mont. Tax Board Cuts Value Of Steep Lakeshore Property

    The Montana Tax Appeal Board lowered the valuation of a lakefront lot by about $10,000, noting the steepness of the property and the recent sale of a similar property nearby.

  • September 19, 2022

    La. Appeals Court Reaffirms Tax On Dialysis Drugs

    A Louisiana dialysis center owed local sales tax on prescription drugs, a state appeals court said, rejecting the company's arguments that a previous court ruling in favor of a parish actually favored the company.

  • September 19, 2022

    Mo. House Bill Would Exempt Food From Sales, Use Tax

    Missouri would create a sales and use tax exemption for food under a bill introduced in the state House of Representatives.

  • September 19, 2022

    La. Floats Axing Filing Requirement For Nonresident Tax Break

    The Louisiana Department of Revenue proposed removing a filing requirement for nonresidents falling within the state's annual 25-day safe harbor for income tax liabilities in an amended regulation issued in response to concerns from a multistate business trade group.

  • September 19, 2022

    MVP: Eversheds Sutherland's Jeff Friedman

    Eversheds Sutherland tax partner Jeffrey Friedman led Comcast and Verizon's challenge to Maryland's novel digital advertising tax, and he helped SiriusXM secure a key victory in Texas in a sourcing dispute, earning him a spot as one of Law360's 2022 Tax MVPs.

  • September 19, 2022

    Minn. Tax Court Cuts Lumber Plant Valuation

    A judge lowered the combined valuation of a Minnesota lumber facility, visitor center and retail property using combined sales and cost approaches to determine a value between those proposed by the owner and a county assessor.

  • September 19, 2022

    La. Adopts Rule For Remote Sellers' Back-Tax Agreements

    The Louisiana Sales and Use Tax Commission for Remote Sellers adopted a regulation providing rules for a voluntary disclosure agreement program to settle tax liabilities that were underpaid or not reported.

  • September 16, 2022

    Cannabis Bill Roundup: Mo. Lawmaker Eyes Pot Legalization

    A Missouri state lawmaker introduced a new proposal to legalize recreational marijuana, members of Congress debuted a bill to allow for interstate marijuana commerce, and New Jersey legislators advanced a bill to protect insurers who work with Garden State cannabis companies. Here are the major moves in cannabis policy reform from the past week. 

  • September 16, 2022

    State Court Erred In Philly Tax Credit Fight, Pa. Justices Told

    Philadelphia unconstitutionally subjected a city resident to double taxation when it refused to credit her Delaware state income taxes paid against her Philadelphia wage tax liabilities, she told Pennsylvania's highest court Friday, urging it to overrule a lower court decision.

  • September 16, 2022

    GILTI May Face Complicated Placement In Global Tax Deal

    The U.S. measure for global intangible low-taxed income will likely remain out of sync with an international minimum tax agreement now that legislative windows have closed without key GILTI changes, raising technical questions about how the two regimes will interact.

  • September 16, 2022

    Calif. Gov. Rejects Full Sales Tax Exemption For Biz Buys

    California Gov. Gavin Newsom vetoed a bill that would have provided a full sales tax exemption for purchases of certain manufacturing and research and development equipment, commending the measure's aims but saying it would cost localities too much revenue.

  • September 16, 2022

    3 Takeaways From Pa.'s Amazon Inventory Tax Nexus Ruling

    The Pennsylvania Commonwealth Court's finding that third-party sellers didn't have nexus based on inventory held in the state through participation in an Amazon program may lead to a watershed precedent clarifying sales and income tax responsibilities for certain out-of-state businesses. Here, Law360 examines the decision's potential scope inside Pennsylvania and beyond.

  • September 16, 2022

    NJ Bill Seeks Income Tax Credits To Offset Rising Gas Costs

    New Jersey would provide temporary gross income tax credits to some residents to help offset steep gas prices under a bill introduced in the state Assembly.

  • September 16, 2022

    Taxation With Representation: White & Case, Wachtell, Fenwick

    In this week's Taxation With Representation, Apollomics Inc. will merge with Maxpro Capital Acquisition Corp., Lavoro Ltd. reached a deal to merge with a blank-check company, and Adobe Inc. reached an agreement to acquire Figma Inc.

  • September 16, 2022

    MVP: Cravath's Lauren Angelilli

    Lauren Angelilli — the first woman to lead Cravath Swaine & Moore LLP's tax department — advised Canadian National Railway Co. in a proposed $33.6 billion combination with Kansas City Southern, earning her a spot as one of Law360's 2022 Tax MVPs.

  • September 16, 2022

    Colo. Tax Dept. Calls Meetings On Retail Tax Streamlining

    The Colorado Department of Revenue will hold two meetings on streamlining the application process for retail business licenses for state tax purposes, the department announced Friday.

  • September 16, 2022

    Philadelphia Tax Dept. Explains Like-Kind Exchange Treatment

    Philadelphia's business income and receipts tax provision generally does not include tax-free treatment of federally recognized like-kind exchanges, the city's Department of Revenue said in guidance.

  • September 16, 2022

    Neb. To Raise Interest Rate On Delinquent Tax Payments

    The Nebraska Department of Revenue announced Friday that it will increase the interest rate assessed on delinquent payments of taxes to 5%, an increase of 2 percentage points, starting next year.

Expert Analysis

  • Pa. Tax Talk: Takeaways From 2 Commonwealth Court Rulings

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    A Pennsylvania appellate court's recent decision in Good Shepherd Rehabilitation v. Allentown sets a positive precedent for other nonprofits subject to Allentown's aggressive tax position, and its recent decision in Mandler v. Commonwealth offers a reminder that some taxes, including payroll withholding taxes, are never dischargeable in bankruptcy, says Jennifer Karpchuk at Chamberlain Hrdlicka.

  • Ohio Tax Talk: One Company's Trash Is Another's Exemption

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    The Ohio Supreme Court's recent decision in NAT Transportation v. McClain, allowing a trash hauling company to apply a transportation-for-hire tax exemption by finding that waste can constitute personal property of the disposer, provides taxpayers with a road map for claiming the exemption, say Christopher Tassone and Edward Rivin at Frost Brown.

  • 1st Amendment Questions After Maryland Billboard Tax Ruling

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    The Maryland high court's recent decision in Clear Channel v. Department of Finance of Baltimore, upholding a local excise tax on billboards against a First Amendment challenge, leaves open the possibility that state and local taxes on advertising businesses are unlikely to burden speech and are subject only to rational basis review, say attorneys at Pillsbury.

  • Texas Tax Talk: Sales Tax Sourcing And Court Access Issues

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    Texas taxpayers should focus on two consequential tax policy developments from this legislative session: the insufficient response to the Texas Comptroller of Public Accounts' controversial local sales tax sourcing regulation, and how changes to administrative appeal procedures may affect access to courts, say attorneys at Baker Botts.

  • Kentucky Tax Talk: Biz Expansion, COVID Relief Take Spotlight

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    In a rare off-year legislative session, the Kentucky General Assembly prioritized several tax initiatives to provide immediate assistance to struggling businesses and expand new industries, such as cryptocurrency mining, in a post-pandemic world, say attorneys at Frost Brown.

  • La. Tax Talk: Legislature Takes On Tax Reform

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    Louisiana taxpayers may see some needed tax improvements if the Legislature enacts major proposed reforms, like the long-overdue centralization of state and local sales and use tax collection, elimination of the antiquated corporation franchise tax, and reduction of income tax rates, say attorneys at Kean Miller.

  • Partial Repeal Could Resolve Biden's SALT Cap Dilemma

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    Lawmakers' calls to repeal the cap on federal deductions for state and local taxes are controversial because doing so could cost over $600 billion, but a partial repeal could be accomplished on a revenue-neutral basis, providing relief to some, if not most, affected taxpayers, says Joseph Mandarino at Smith Gambrell.

  • Alcohol Taxation Provides Good Model For Cannabis Taxes

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    Although the alcohol taxation system isn't perfect, it could serve as a useful template for cannabis taxation with a three-tier licensing scheme and tax rates based on potency, says Louis Terminello at Greenspoon Marder.

  • How NY's Cannabis Legalization Act Prioritizes Equity

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    Elements of New York's recently passed Marijuana Regulation and Taxation Act, such as its prohibition of vertically integrated operators, show consideration for social and economic equity in the new industry, says Simon Malinowski at Harris Bricken.

  • High Court Hotels.com Case Could Alter Appellate Strategy

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    If the U.S. Supreme Court upholds the Fifth Circuit in the upcoming San Antonio v. Hotels.com case, ruling that district courts may not amend taxable appellate costs, it could reprioritize the incentive structure and decision-making calculus of appeals, says Patrick Hammon at McManis Faulkner.

  • NY Data Tax Bill Would Create Practical, Policy Hurdles

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    A recently proposed New York bill would impose an excise tax on commercial data collectors, raising implementation, record-keeping and tax pyramiding concerns for companies, say attorneys at BakerHostetler.

  • Ohio Tax Talk: Ensuring A Nonprofit's Property Tax Exemption

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    A recent Ohio Board of Tax Appeals decision, Dayton Raiders Facilities v. McClain, should put nonprofit organizations on notice that it is the taxpayer's burden to show that the property for which a tax exemption is sought is being used exclusively for a charitable purpose, say Christopher Tassone and Edward Rivin at Frost Brown.

  • 3 Key Improvements To Maryland Pass-Through Entity Tax

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    Attorneys at Venable explain how three recent changes to Maryland's 2020 pass-through entity tax legislation simplify the ability to elect for entity-level taxation and circumvent the $10,000 limit on the federal deductibility of state and local taxes.

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