State & Local

  • May 24, 2022

    Sales Tax On Out-Of-State Biz OK After Wayfair, NC Claims

    North Carolina's sales tax is essentially the same as the one the U.S. Supreme Court approved in Wayfair, and thus the state may impose that tax on a Wisconsin company, North Carolina's tax agency told the state justices.

  • May 24, 2022

    Ark. Vehicles Rightly Counted In Biz Apportionment, ALJ Says

    Arkansas' tax department correctly included vehicles in a corporation's property factor for the purposes of apportionment because the taxpayer failed to counter the department's position that the vehicles were used in its business activity, an administrative law judge said.

  • May 24, 2022

    Justices Told Calif. Biz Lacks 'Contacts' Required For Ore. Tax

    A California telecommunications company should not have to pay an Oregon tax because the company doesn't have "economic and virtual contacts" with the state, as called for by the U.S. Supreme Court's Wayfair decision, the company told the justices.

  • May 24, 2022

    Md. Comptroller Calls For Special Session On Gas Tax

    Maryland's comptroller asked Gov. Larry Hogan on Tuesday to call a special session of the General Assembly to address the state's gas tax, set by law to rise July 1.

  • May 24, 2022

    Pa. Sen. Panel OKs Increase In State's Film Tax Credit

    Pennsylvania would increase the annual amount awarded by the state's film tax credit program from $70 million to $125 million under a bill approved by the Senate Finance Committee on Tuesday.

  • May 24, 2022

    Ore. Biz Owner Allowed Deduction For 'Random Used Junk'

    The owner of an Oregon-based trucking business successfully substantiated his deduction of business expenses that he characterized as tens of thousands of dollars' worth of "random used junk," the state tax court ruled.

  • May 24, 2022

    NJ GOP Legislators Seek Tax Relief In Lowest Income Brackets

    Taxpayers in New Jersey's lowest income tax brackets would be extended relief under a proposal unveiled Tuesday by Republicans in the General Assembly.

  • May 24, 2022

    Mo. Supreme Court Should Uphold Solar Exemption, Co. Says

    The Missouri Supreme Court should uphold a lower court ruling exempting a company's solar panels from ad valorem tax and denying the county assessor's claims that the exemption is unconstitutional, the company told the court during oral arguments on Tuesday.

  • May 24, 2022

    Minn. Tax Court Cuts Assessments Of Airport Car Rental Sites

    The Minnesota Tax Court lowered the assessments of properties leased by two rental car companies at Minneapolis-St. Paul International Airport, mostly by combining cost and income approaches proposed by the companies and rejecting adjustments proposed by the county assessor.

  • May 24, 2022

    NC Bill Seeks Broader Sales Tax Exemption For Aviation Parts

    North Carolina would expand a sales and use tax exemption on aviation parts and accessories under a bill introduced in the state House of Representatives.

  • May 24, 2022

    Ariz. Allows Credit Against Entity-Level Tax

    Arizona will allow credits for taxpayers who are in partnerships or are shareholders of S corporations that elect to pay tax at the entity level under legislation signed by Republican Gov. Doug Ducey.

  • May 23, 2022

    DA Rebuffs Trump Org, CFO's Bid To Escape Tax Fraud Case

    The Manhattan district attorney said the tax fraud evidence against longtime Trump Organization finance chief Allen Weisselberg has nothing to do with politics or his previous federal grand jury testimony, waving off the CFO's narrative of a tainted prosecution.

  • May 23, 2022

    La. AG Says Co. Can Be Taxed Where It Owns ATMs

    A company paying occupational license tax in the Louisiana city in which it's located can also be subject to the tax in a different parish where it owns and services ATMs, the state attorney general said in an opinion.

  • May 23, 2022

    Kan. Legislature OKs Pandemic Property Tax Relief For Retail

    Kansas would allow qualifying retail businesses to claim a property tax refund for 2020 and 2021 if they were harmed financially by pandemic shutdowns and restrictions under a bill passed Monday by the Legislature and heading to the governor.

  • May 23, 2022

    Group Says Pa.'s Tax Of 3rd-Party Sellers Unconstitutional

    Pennsylvania violated the due process and commerce clauses of the U.S. Constitution in seeking to collect back taxes against certain third-party sellers with inventory in the state through an Amazon program, a group representing sellers told a state court.

  • May 23, 2022

    Minn. Tax Compromise In Limbo As Legislature Adjourns

    A bipartisan tax relief compromise plan touted by Minnesota lawmakers as the largest in state history failed to pass before adjournment of the state Legislature, setting the stage for a possible special session.

  • May 23, 2022

    Ind. Review Board Upholds Valuation Of Renovated Church

    An Indiana church that was renovated to be turned into a wedding venue was correctly assessed, as the renovations significantly increased its value, the state tax board determined.

  • May 23, 2022

    Md. Gov. Urges Comptroller To Mitigate Gas Tax Increase

    Maryland Gov. Larry Hogan urged the state's comptroller Monday to take measures to mitigate the effects of an impending gas tax increase, prompting the comptroller to respond that the governor should suspend the increase by proclaiming a state of energy emergency.

  • May 23, 2022

    La. Agency Proposes Rule To Clarify Voluntary Disclosure Pacts

    Louisiana would provide program requirements for voluntary disclosure agreements under a rule proposed in the state register by the state's Sales and Use Tax Commission for Remote Sellers.

  • May 23, 2022

    Tenn. Valuation Lowered For Inability To Buy Title Insurance

    A Tennessee property was overvalued by a county assessment board because the board did not consider the owner's inability to obtain title insurance, an administrative judge decided.

  • May 20, 2022

    Texas Justices Strike Down Trash Hauling Licensing Fee

    The Texas Supreme Court on Friday declared unlawful a Fort Worth, Texas, suburb's percentage-of-revenue licensing fee for commercial waste disposal companies, holding the town lacked authority to implement what was essentially an unconstitutional occupational tax.

  • May 20, 2022

    NM And 2 Pueblos Agree To Cooperate On Cannabis Taxes

    Two federally recognized tribes and New Mexico have inked pacts that recognize the tribes' authority to run their own tax programs for the sale of cannabis on pueblo lands.

  • May 20, 2022

    Retroactivity In Mass. And Gambling In Calif.: SALT In Review

    From Massachusetts' battle for a retroactive nexus rule to dueling ballot initiatives toward gambling in California, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news. 

  • May 20, 2022

    Miss. Justices Told Hardware Co.'s Sales Were Tax Exempt

    The sales of a hardware supply company in Mississippi that sells products wholesale to oil and gas service providers are exempt from state sales and use tax, the business' attorney told the state Supreme Court.

  • May 20, 2022

    Taxation With Representation: Latham, Cravath, Kirkland

    In this week's Taxation With Representation, the Carlyle Group struck a deal to buy ManTech, SMBC Aviation Capital is buying Goshawk Aviation, and Colgate Energy Partners III plans to combine with Centennial Resource Development through a merger of equals.

Featured Stories

  • Retroactivity In Mass. And Gambling In Calif.: SALT In Review

    David Brunori

    From Massachusetts' battle for a retroactive nexus rule to dueling ballot initiatives toward gambling in California, RSM US LLP's David Brunori offers his thoughts on noteworthy state and local tax news. 

  • Mass. Capital Gains Ruling Blurs Limits Of States' Tax Reach

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    The Massachusetts high court's finding that a Florida company didn't owe tax on capital gains stemming from a sale of its interest in a Massachusetts entity did little to resolve ambiguity surrounding states' abilities to tax investments from out-of-state companies.

  • Justices' Pass On Billboard Cases May Help Md. Digital Tax

    Maria Koklanaris

    The U.S. Supreme Court's refusal to review two cases over cities' billboard taxes could shore up Maryland's digital advertising tax, even as the result raises additional questions about whether states can tax advertising without violating the First Amendment.

Expert Analysis

  • Kentucky Tax Talk: Unpacking The 2022 Legislative Session

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    Individual Kentuckians will feel the changes made this legislative session as cuts to state income tax increase their net pay, while new sales taxes make many purchases more expensive, a change unlikely to help or hurt most Kentucky businesses, say attorneys at Frost Brown.

  • Crypto Investors May Face Increasing State FCA Tax Liability

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    Cryptocurrency investors who fail to report the state tax consequences of transactions are poised to encounter increased civil or criminal legal exposure as a growing number of states bring tax fraud under the purview of their whistleblower statutes, say attorneys at Brownstein Hyatt.

  • What Ohio Tax Bill Would Mean For Business Sales

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    A pending Ohio bill would codify two situations in which selling an equity or ownership interest in a business would be considered business income, clarifying a number of ambiguous tax situations, say attorneys at Taft.

  • Mich. Marijuana Bill Could Boost Tribal Economic Growth

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    New legislation in Michigan could help Native American tribes raise revenue for government services by creating a pathway for their marijuana businesses to interact with state-licensed facilities — a cooperative approach that supports tribal sovereignty and provides a model for resolving related jurisdictional challenges, says Paul Mooney at Dykema.

  • The Efficacy Of Real Estate Joint Venture Exit Strategies

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    The pandemic has highlighted the importance of negotiating exit strategies for joint ventures, but more may not be better — parties should carefully assess which options are best suited to the particular venture, factoring in certain helpful considerations, say Kris Ferranti and Jonathan Newman at Shearman.

  • NY Tribunal Ruling Instructive On Sales Taxation Of Artwork

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    A recent ruling from the New York Tax Appeals Tribunal in a case involving purchase of a Picasso painting sheds light on two important tax-structuring issues in the art industry — the form-over-substance nature of sales tax and the proper analysis to determine whether property is purchased exclusively for resale, say Joseph Endres and Joshua Lawrence at Hodgson Russ.

  • Federal Cannabis Bill Needs A Regulatory Plan To Succeed

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    The Marijuana Opportunity Reinvestment and Expungement Act, which was passed by the U.S. House of Representatives on Friday, is laudable but fundamentally flawed because it lacks a robust regulatory plan that would allow for bipartisan support, says Andrew Kline at Perkins Coie.

  • Ohio Tax Talk: How Small Business Relief Would Work

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    Yazan Ashrawi and Raghav Agnihotri at Frost Brown discuss how a bill recently approved by the Ohio Senate would reduce federal income tax liability for pass-through entity owners of small businesses, and offer planning considerations for those taxpayers.

  • What NJ Taxpayers Should Know About Russia Sanction Law

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    While several other states' pension funds have moved to divest themselves of Russian financial holdings, New Jersey's new law — swiftly introduced and enacted in response to Russia's invasion of Ukraine — appears to be the first legislation of its kind at the state level to limit economic development and tax incentives for private entities, say attorneys at Baker McKenzie.

  • Kentucky Tax Talk: Inside Louisville's New Tax Regulations

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    Businesses of all sizes should reevaluate their obligations under the Louisville Metro Revenue Commission's new regulations governing local taxes, particularly given some unexpected changes and a stricter approach to the occupational license tax, say attorneys at Frost Brown.

  • Mich. Unclaimed Property Rulings Offer Hope For Auditees

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    Two recent decisions from a Michigan circuit court, holding that commencing an unclaimed property audit does not toll the state's time limit to demand unclaimed funds, may offer property holders a glimmer of relief from burdensome, lengthy audits, say attorneys at Reed Smith.

  • Pa. Tax Talk: Ambiguity Issue In High Court Qui Tam Ruling

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    The most concerning aspect of the Pennsylvania Supreme Court's recent decision in O'Donnell v. Allegheny County, finding that qui tam payments are taxable income, is the majority's steadfast assertion that there is no ambiguity in this interpretation — when the dissenting opinion proves there is, says Jennifer Karpchuk at Chamberlain Hrdlicka.

  • Texas Tax Talk: Comptroller Appeals May Fuel Litigation

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    This Texas Supreme Court term has seen a very active comptroller bringing particularly aggressive arguments on appeal, such as those stretching the statutory language for tax liability, in a trend that could force taxpayers to litigate positions they thought were secure, say attorneys at Baker Botts.