State & Local

  • September 28, 2021

    Ga. Rule Seeks Cap To Historical Rehab Tax Credit

    Georgia would amend its historical rehabilitation tax credit rule following recent legislation to set the cap at $5 million, the state Department of Revenue announced Tuesday.

  • September 28, 2021

    NJ Justices To Dig Into Challenge Over City's Payroll Tax

    The New Jersey Supreme Court will review an appellate decision that revived a challenge over how Jersey City imposes tax on out-of-town employees and consider whether the policy violates the U.S. Constitution's commerce clause.

  • September 28, 2021

    Tenn. Outlines Sales Tax Refund Process For Customers

    Tennessee will allow customers who erroneously paid sales or use tax to a dealer to request a refund from the state in special circumstances, the state Department of Revenue said in a notice.

  • September 28, 2021

    Ark. Couple Not Entitled To Deductions, Judge Rules

    An Arkansas couple cannot claim income tax deductions for business-related expenses because they failed to prove they were entitled to the deductions, an administrative law judge ruled.

  • September 28, 2021

    La. Pipeline Denied Tax Assessment Cut In 3 Parishes

    A Louisiana appeals court rejected a pipeline's attempt to lower its tax assessments in three parishes based on a partnership interest sale price, holding that there was insufficient evidence to prove the sale reflected the property's fair market value.

  • September 28, 2021

    Texas Dems Caution Party Leaders Against GILTI Changes

    U.S. House Democrats from Texas have urged their party leaders in Congress to reconsider changes to the tax on global intangible low-taxed income that they said would make U.S. businesses uncompetitive.

  • September 28, 2021

    Ark. Use Tax Owed On Airplane Purchase, Judge Rules

    An Arkansas man who bought an airplane and later sold it to buy a new one owes use tax on his purchase of the new plane because it isn't considered a trade-in, an administrative law judge ruled.

  • September 28, 2021

    Ark. House Bill Would Cut Income Tax Rate

    Arkansas would reduce its income tax levied against individuals, trusts and estates by one percentage point under a bill introduced Tuesday in the state House of Representatives.

  • September 27, 2021

    Texas, Miss., La. Seek To Stop Federal Tax Cut Limitations

    Texas, Louisiana and Mississippi asked a Texas federal court Monday to stop the U.S. Treasury Department from enforcing a federal provision limiting states from using coronavirus aid to offset tax cuts, arguing it unconstitutionally micromanages state tax policy decisions.

  • September 27, 2021

    Tribes Urge 7th Circ. To Find Land Sales Don't Nix Tax Break

    Four Chippewa tribes asserted to the Seventh Circuit that a federal judge incorrectly interpreted a treaty and common law in finding that reservation lands can be subject to property taxes by Wisconsin once the land is sold to non-Indians.

  • September 27, 2021

    Ga. Appeals Court Remands Waste Fee Dispute To Trial Court

    A Georgia appeals court said Monday that a lower court erroneously dismissed a proposed class action claiming Atlanta's solid waste removal fee was an illegal tax because it was collected from people whose waste wasn't removed by the city.

  • September 27, 2021

    Former Ga. Tax Man's Case Too Old To Pursue, 11th Circ. Told

    A Georgia federal court correctly dismissed a suit against the state's Department of Revenue by a former employee because his claims of violations of his constitutional rights were too old to pursue, a fellow former employee told the Eleventh Circuit.

  • September 27, 2021

    La. Justices Won't Review Sugar Co.'s Sales Tax Refund Bid

    The Louisiana Supreme Court declined Monday to review a lower court's finding that a sugar manufacturer is entitled to a sales tax refund on items with a useful life of more than one year.

  • September 27, 2021

    Ark. Co.'s Assessment Must Be Adjusted, Judge Says

    An Arkansas administrative law judge partially sustained a corporate income tax assessment against an unnamed company for the 2014 through 2016 tax years but said the assessment should be adjusted based on his analysis.

  • September 27, 2021

    Dems Face Time Crunch To Pass Budget Bill By Year's End

    Congressional Democrats will likely face delays as they try to meet President Joe Biden's goal of completing a $3.5 trillion budget reconciliation bill by December that includes family incentives and tax hikes on corporations and wealthy individuals.

  • September 27, 2021

    Miss. Floats Rule Applying Sales Tax To Cloud Computing

    Mississippi would specify that cloud computing services are subject to sales and use tax under amendments that the state Department of Revenue proposed to regulations governing the taxation of computer equipment and services.

  • September 27, 2021

    Ark. Taxpayer Ineligible For Most Refunds, Dept. Rules

    An Arkansas taxpayer cannot be granted sales tax refunds on all but two transactions because the taxpayer failed to provide evidence of eligibility for the refunds, an administrative law judge ruled.

  • September 27, 2021

    Mo. Short-Term Rental Home Classified As Business

    A home consistently used for short-term rentals should be classified as commercial instead of residential for tax purposes because it was insured through a short-term rental platform and wasn't a primary residence for anyone, the Missouri Tax Commission ruled.

  • September 27, 2021

    Fla. Pitches Rule Changes For Property Tax Oversight Program

    Florida would change its property tax oversight program to extend the time frame to three years for a property owner to transfer the accrued benefit from certain assessment limitations on homestead property, the Department of Revenue said in proposed amendments.

  • September 26, 2021

    House Leaders Gear Up For Floor Vote On $3.5T Budget Bill

    Changes are likely coming for the $3.5 trillion budget reconciliation bill even as House leaders plan to bring the measure to the floor for a vote later in the week, House Speaker Nancy Pelosi, D-Calif., said Sunday.

  • September 24, 2021

    Michigan Asks To Apportion Tax On Keweenaw Bay Tribe

    Michigan has urged a federal judge to tweak his recent ruling that the state can't collect a use tax from the Keweenaw Bay Indian Community and its members for property used within tribal territory, saying the state should be allowed to apportion the tax to collect it from tribal members.

  • September 24, 2021

    Texas Tells Court To Reject ITFA, Deny $4.7M Refund To Apple

    The Texas comptroller asked a state court to deny Apple a $4.7 million refund of tax paid on sales of iCloud and iTunes Match services, arguing in part that a federal law preempting discriminatory taxes on electronic commerce is unconstitutional.

  • September 24, 2021

    Ky. Judge Enjoins Treasury From Enforcing State Tax Cut Limit

    The U.S. Department of the Treasury may not enforce a provision barring states from using federal coronavirus relief funds to offset revenue reductions such as tax cuts, a federal judge ruled Friday, giving a victory to Kentucky and Tennessee.

  • September 24, 2021

    Hawaii General Excise Tax Can Apply In Foreign Trade Zones

    A 1934 federal law establishing foreign trade zones does not preempt Hawaii from imposing its general excise tax on activities in such a zone, the Hawaii deputy attorney general said in an opinion.

  • September 24, 2021

    Tenn. Tax Board Classifies Timeshare Complex As Residential

    A Tennessee tax appeals board has classified a resort and condominium development operating as a timeshare as residential instead of an income-producing property for tax purposes, siding with the complex's owners and reversing a county decision.

Expert Analysis

  • Colo. Ballot Measure Will Help Fix Property Tax Regime

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    If Colorado voters pass Amendment B in the upcoming election, it would repeal a now-unnecessary policy aimed at keeping residential property taxes low and serve as an important first step in providing the General Assembly with the flexibility and discretion it needs to responsibly allocate tax revenues, say Jonathan Bender and Colin Oldberg at Holland & Hart.

  • CFTC Climate Change Report Highlights Costs Of Inaction

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    The Commodity Futures Trading Commission's recent report on climate change and financial markets makes it clear that while government regulation of carbon dioxide pollution may have negative consequences, letting greenhouse gas emissions go unaddressed could harm investors, asset managers and financial institutions, says Nicholas Fox at Goldberg Segalla.

  • Trump's Tax Tactics May Be Criminal

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    Apologists who defend President Donald Trump as having shrewdly exploited legal loopholes by deducting dubious consulting fees from his taxes are ignoring major badges of fraud that would have led the Internal Revenue Service to investigate any other taxpayer, says Daren Firestone at Levy Firestone.

  • Ohio Tax Talk: Structuring And Defending Drop-Down LLCs

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    The recent Ohio Board of Tax Appeals decision in Cleveland Metropolitan Schools Board of Education v. Cuyahoga County Board of Revision highlights factors that courts use in evaluating drop-down LLC transactions for property tax purposes and reminds taxing authorities of their high burden of proof in these cases, say Martin Mooney and Christopher Tassone at Frost Brown.

  • What NY Tax Ruling Means For Solar Power Developers

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    While a New York state appeals court recently ruled in Cornell University v. Board of Assessment Review that a solar photovoltaic system is taxable real property, solar developers may be able to mitigate this tax burden with careful planning, says Kaitlin Vigars at Phillips Lytle.

  • 3 Potential Solutions For Cos. With Tax Compliance Issues

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    If a business has suffered a disruption in its tax filings and payments during the coronavirus pandemic, it should consider states’ various collection alternatives to ensure these issues do not become an insurmountable obstacle to survival, say Stephanie Lipinski Galland and Kyle Wingfield at Williams Mullen.

  • Why Texas Developers Should Monitor School Tax Changes

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    Large Texas taxpayers building capital-intensive projects need to account for recent school district tax legislation because projects with property tax incentive agreements under a popular state economic development program may be impacted as elements of the new school finance regime are applied for the first time, say Matt Larsen and Bucky Brannen at Baker Botts.

  • Pros And Cons Of State Transfer Pricing Program Participation

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    A company's decision to settle a transfer pricing dispute through a state program — such as those recently announced by North Carolina and Indiana — will turn on the quality of its documentation, its willingness to pay for certainty and the perceived level of aggressiveness of the state's revenue department, say attorneys at Eversheds Sutherland.

  • Ohio Remote-Work Tax Bills Would Unduly Burden Employers

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    Two proposed Ohio bills would create an administrative nightmare for employers by repealing a pandemic-prompted provision that allows companies to disregard an employee's remote work location for withholding tax purposes, say David Froling and Jeffrey Miller at Vorys Sater.

  • BigLaw Cannot Reap Diversity Rewards Without Inclusion

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    BigLaw firms often focus on increasing their diversity numbers, but without much attention to equity and inclusion, minority lawyers face substantial barriers after they get their foot in the door, says Patricia Brown Holmes, managing partner at Riley Safer.

  • Ideas For Closing BigLaw's Diversity Gap

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    If enough law firms undertake some universal diversity best practices, such as connecting minority lawyers to key client relationships and establishing accountability for those charged with spearheading progress, the legal industry could look a lot different in the foreseeable future, says Frederick Nance, global managing partner at Squire Patton.

  • How Law Firms Can Hire And Retain More Black Attorneys

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    The pipeline of Black lawyers is limited, so BigLaw firms must invest in Black high school students, ensure Black attorneys receive origination credit and take other bold steps to increase Black representation in the industry, says Benjamin Wilson, chairman at Beveridge & Diamond.

  • BigLaw Needs More Underrepresented Attorneys As Leaders

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    Hiring more women, people of color and members of the LGBTQ community to BigLaw positions of power is the first key to making other underrepresented attorneys believe they have an opportunity for a path to leadership, says Ernest Greer, co-president at Greenberg Traurig.

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