State & Local

  • May 17, 2021

    Lowe's Asks SC Appeals Court To Reverse $2.9M Sales Tax Bill

    A dispute with South Carolina focuses on Lowe's contractor business so a state appeals court should reverse an administrative law court's order finding it owed $2.9 million in sales tax based on materials used in improvement contracts, the company said.

  • May 17, 2021

    Tennessee Adult Performance Business Tax To End On July 1

    Tennessee's business tax on adult performances will end on July 1, the state's Department of Revenue said on Monday.

  • May 17, 2021

    NY Bill Altering Property Assessments Opposed By COST

    A New York bill that would change the assessment methods for mixed-use and nonresidential properties outside of New York City fails to follow normal appraisal practices and could present uniformity issues, the Council on State Taxation said.

  • May 17, 2021

    Ex-Pa. Pol Substantially Influenced Charity, Tax Court Says

    A former Pennsylvania state senator convicted of fraud had leverage over a tax-exempt charity and may be subject to excess benefit taxes, the U.S. Tax Court said Monday, granting the Internal Revenue Service a partial win in the case.

  • May 17, 2021

    Mo. Petition Seeks To Refer Gas Tax Hike Bill To Voters

    A conservative organization in Missouri is seeking to require voter approval of a bill the state's General Assembly passed last week that would raise the gas tax by 12.5 cents, the Missouri Secretary of State's office announced Monday.

  • May 17, 2021

    Alabama Legalizes Medical Pot With Restrictive Law

    Alabama Gov. Kay Ivey signed legislation that legalizes medical marijuana through a highly restrictive law on Monday, just days after its neighbor to the west saw its legalization measure thrown out in court.

  • May 17, 2021

    Express Scripts' Income Not Apportionable To Ind., Court Says

    The Indiana tax department incorrectly assessed additional tax against pharmacy benefit management giant Express Scripts because the company's income is derived from the provision of services, meaning it is not apportionable to Indiana, the state tax court said.

  • May 17, 2021

    Fla. Bill Floats Gross Receipt Tax On Bingo Operators

    Florida would impose a monthly gross receipts tax on bingo operators equal to 10% of the operator's monthly gross receipts under a bill introduced Monday in the state Senate.

  • May 17, 2021

    Wash. Will Impose Captive Insurers' Premium Tax

    Washington will require certain captive insurers to register with the state and pay a premium tax for insurance provided to the insurers' parents or affiliates under a bill signed by the governor.

  • May 17, 2021

    Justices Won't Review Vt. Tax On Gains Against Telecom Co.

    The U.S. Supreme Court on Monday refused to review a Vermont Department of Taxes decision imposing taxes on $23.9 million in capital gains from New York telecommunications license sales.

  • May 17, 2021

    Tenn. Revenue Dept. Extends Some Tax Filing Deadlines

    The Tennessee Department of Revenue has extended tax filing and payment deadlines for its franchise, excise and Hall income taxes to Aug. 2 because of storms in March.

  • May 17, 2021

    Mo. Lawmakers OK Property Tax Refunds, Pot Biz Tax Break

    Missouri lawmakers passed an omnibus tax bill that would allow commercial property owners to recoup property taxes paid during periods where their operations were restricted amid pandemic-related shutdown orders and offer medical marijuana companies an additional tax deduction.

  • May 17, 2021

    Tenn. Provides Tax Relief For Natural Disaster Victims

    Tennessee will extend deadlines for franchise and excise tax and Hall income tax, in line with new federal guidance, to provide relief to those affected by natural disasters in the state, the state Department of Revenue said in a notice.

  • May 14, 2021

    Cannabis Bill Roundup: Neb. Advocates Eye Medical Pot Redo

    In the past week, Republican members of Congress pitched their own proposal for decriminalizing cannabis while medical marijuana advocates in Nebraska announced they would take the battle from the statehouse to the ballot box. Here are the major developments in cannabis law reform.

  • May 14, 2021

    Mo. Lawmakers Decline To Bar St. Louis From Taxing Teleworkers

    Missouri bills that sought to bar St. Louis from imposing its earnings tax on employees working outside the city failed to pass the state's General Assembly on Friday amid a court battle over the city's taxation of teleworkers.

  • May 14, 2021

    NJ Kicks Off Business Tax Credit Program

    New Jersey's economic development board opened its new business tax credit program to encourage small and large businesses to invest private capital into the state and create jobs.

  • May 14, 2021

    Calif. Gov. Updates Budget With Tax Rebates, SALT Workaround

    Flush with a $76 billion surplus thanks to strong state tax revenue and federal stimulus, California will give $12 billion in tax rebates to residents and provide businesses a menu of grants, credits and exclusions, Gov. Gavin Newsom proposed Friday.

  • May 14, 2021

    La. Offers Diesel Fuel Penalty Relief Amid Supply Disruptions

    Louisiana will follow the Internal Revenue Service in temporarily waiving penalties relating to dyed diesel fuel sold or used on highways because of disruptions in the fuel supply chain, the state Department of Revenue said.

  • May 14, 2021

    Minn. House OKs Legalizing, Taxing Recreational Marijuana

    Minnesota would legalize recreational marijuana and impose gross receipts and use taxes on sales of cannabis products under a bill passed by the state House of Representatives.

  • May 14, 2021

    Miss. High Court Overturns Medical Pot Ballot Measure

    Mississippi's Supreme Court on Friday overturned a voter-approved measure to legalize medical cannabis, ruling that the election law governing ballot referendums in the state has been out of date for nearly 20 years.

  • May 14, 2021

    Wash. Enacts Telecom Services Excise Tax For Crisis Hotline

    Washington state will enact a law that imposes an excise tax on some telecommunications services to pay for a 988 emergency hotline system for behavioral health crisis response and suicide prevention services.

  • May 14, 2021

    Nev. Justices Declare Payroll Tax Extension Unconstitutional

    The Nevada Supreme Court declared a payroll tax rate extension unconstitutional because it failed to receive a two-thirds supermajority vote in the state Legislature as required for revenue-generating measures, affirming a district court decision.

  • May 14, 2021

    Recall In Calif. And Tax Incentives In Ga.: SALT In Review

    From Caitlyn Jenner's candidacy for California governor to Georgia's new law requiring scrutiny of tax incentives, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • May 14, 2021

    NY Club's In-House Scrip Subject To Sales Tax, Court Affirms

    A New York state appeals court upheld a finding that receipts from the sale of in-house currency, or scrip, used by a Manhattan strip club operator were subject to sales and use tax.

  • May 14, 2021

    Missouri Lawmakers Pass Wayfair Bill With Income Tax Cuts

    Missouri would begin requiring out-of-state businesses to collect and remit tax on online sales in 2023 and cut income taxes under a bill the General Assembly passed Friday, bringing a close to years of impasses on the legislation.

Featured Stories

  • Recall In Calif. And Tax Incentives In Ga.: SALT In Review

    David Brunori

    From Caitlyn Jenner's candidacy for California governor to Georgia's new law requiring scrutiny of tax incentives, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Cannabis Bill Roundup: Neb. Advocates Eye Medical Pot Redo

    No Photo Available

    In the past week, Republican members of Congress pitched their own proposal for decriminalizing cannabis while medical marijuana advocates in Nebraska announced they would take the battle from the statehouse to the ballot box. Here are the major developments in cannabis law reform.

  • Coronavirus Regulations: A State-By-State Week In Review

    No Photo Available

    COVID-19 relief efforts took the form of cash influxes announced over the past week in several states, including a $100 billion "comeback plan" for California's economy and $235 million in relief funding for small businesses in New Jersey.

Expert Analysis

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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

  • NY Settlement Highlights Growing Risk Of FCA Tax Claims

    Author Photo

    Sandell Asset Management's $105 million settlement with the New York attorney general for alleged tax evasion is likely to encourage additional states to amend their false claims statutes to allow tax claims — and motivate more corporate competitors to assert these claims as whistleblowers, say attorneys at Morgan Lewis.

  • La. Tax Talk: Hotel Taxes, Parish Dispute, Challenging Regs

    Author Photo

    Attorneys at Kean Miller discuss takeaways and practice tips from recent Louisiana tax decisions involving what happens when Department of Revenue regulations conflict with state law, whether taxes on casino-hotel rooms apply at other hotels and a taxpayer's role in a parish dispute.

  • Pa. Tax Talk: Who Can Get A Philadelphia Wage Tax Refund

    Author Photo

    The specifics of Philadelphia-based employers' remote work policies during the pandemic will have a significant effect on employees' abilities to collect city wage tax refunds and on the future of the wage tax itself, says Jennifer Karpchuk at Chamberlain Hrdlicka.