State & Local

  • May 16, 2024

    Colo. To Charge Oil, Gas Fees Based On Spot Prices

    Colorado will levy new fees on oil and gas producers based on the spot price of a barrel of oil or natural gas under legislation signed into law Thursday by Gov. Jared Polis.

  • May 16, 2024

    CBRE Biz's Software Liable For NY Sales Tax, Judge Rules

    A facilities management business owned by CBRE is liable for New York sales tax on its bundled services, which included sales of prewritten software, an administrative law judge said in a determination released Thursday.

  • May 16, 2024

    Iowa To Give Tax Break For Gains From Livestock Sales

    Iowa taxpayers that make more than half of their income from farming will be able to exclude the capital gains from sales of cattle or horses from income under a bill signed by the governor. 

  • May 16, 2024

    Ohio House Panel OKs Sales Tax Change For Delivery Cos.

    Companies that deliver goods in Ohio would be able to obtain a waiver to opt out of being considered a seller in order to avoid double taxation under a bill approved by the state House Ways and Means Committee.

  • May 16, 2024

    BCLP Sues St. Louis Over City Taxes On Partners' Income

    Bryan Cave Leighton Paisner LLP is suing St. Louis, Missouri, after the Midwestern city accused the firm of being delinquent on nearly $275,000 in earnings taxes, contending the municipality unlawfully taxed partners who don't live in the city, according to its court filing.

  • May 16, 2024

    Okla. Revenue Through April Beat Estimates By $285M

    Oklahoma's general revenue collection from July through April exceeded budget forecasts by $285 million, according to a monthly report by the state Office of Management and Enterprise Services.

  • May 16, 2024

    Miss. Revenue Collection Through April Up $51M

    Mississippi revenue collection from July through April was up $51 million from last fiscal year, according to a monthly report by the state Department of Revenue.

  • May 16, 2024

    Biden Admin Proposes To Loosen Restrictions On Marijuana

    President Joe Biden on Thursday announced that his administration has formally recommended relaxing restrictions on marijuana, marking the most significant federal policy shift on cannabis since the drug was criminalized more than 50 years ago.

  • May 15, 2024

    State Digital Goods Sourcing Proposal Clears Early Hurdle

    States could apply the highest, lowest or a blended state and local tax rate inside a five-digit ZIP code area to sales of digital goods when buyers aren't required to provide their full address under a proposal given preliminary approval Wednesday by the Streamlined Sales Tax Governing Board.

  • May 15, 2024

    Minn. Tax Court OKs Trim To Restaurant Property's Value

    A Minnesota restaurant property should have its valuation lowered after the property owner provided a more reliable appraisal report, the state Tax Court ruled. 

  • May 15, 2024

    Md. Tax Court Affirms Denial Of Credit For Townhouses

    A Maryland real estate developer was correctly denied a tax credit for townhouses built in Baltimore, as the credit is limited to certain multifamily buildings, the state tax court ruled.

  • May 15, 2024

    Colo. Will Extend Property Tax Assessment Rate Cuts

    Colorado will extend its current temporary property tax rate reductions into 2024 and will lower tax rates for future years under a bill signed by Democratic Gov. Jared Polis. 

  • May 15, 2024

    Pardoned NJ Atty Suspended Over Tax, Fraud Convictions

    A former Gilmore & Monahan PA partner — who was convicted of failing to pay payroll taxes and lying on a loan application, and was pardoned by then-President Donald Trump — has received a two-year suspension from practicing law in New Jersey, though it will be largely offset by a previous suspension he served, according to a Wednesday order. 

  • May 15, 2024

    RI Tax Division Says Biz Flouted Deal, Owes Full Sales Tax

    A Rhode Island business breached the terms of a settlement agreement with the state's Division of Taxation over unpaid sales and use tax, making it liable to pay the full amount rather than the reduced sum, an administrative hearing officer said.

  • May 15, 2024

    Ariz. Court Sides With Solar Farm On Tax Credits In Valuation

    Arizona's tax department wrongly excluded deferred investment credits from the calculation of a solar energy facility's property valuation, a state appeals court ruled, saying the credits should be considered by the department at the time they are claimed.

  • May 15, 2024

    Colo. To Conform To MTC Standards For Corp. Tax Reporting

    Colorado will conform its method for determining the makeup of a combined corporate group with Multistate Tax Commission standards under legislation signed by Democratic Gov. Jared Polis.

  • May 15, 2024

    Ala. Tribunal Says Ally Financial Units Can't File As Group

    Ally Financial and its subsidiaries did not meet the requirements to file a consolidated return and are therefore not eligible for a refund of excise tax or adjustments to net operating losses and final assessments, the Alabama Tax Tribunal ruled.

  • May 15, 2024

    Colo. Cuts 2024 Income Tax Rate, Changes Refund Method

    Colorado will temporarily lower its flat income tax rate and could reduce the rate in future years if certain revenue surpluses are reached under legislation signed into law by Gov. Jared Polis.

  • May 15, 2024

    Ill. Revenues Beat Budget Forecasts By $388M

    Illinois' total general fund revenue for July through April exceeded budget projections by $388 million, the state Office of Management and Budget reported.

  • May 15, 2024

    Neb. Net Receipts Through April Beat Forecasts By $139M

    Nebraska's net receipts from July through April were $139 million higher than projections, according to a monthly report by the state Department of Revenue published Wednesday.

  • May 15, 2024

    Conn. Net Revenue Through April Up $618M From Last Year

    Connecticut's net revenue from July through April was $618 million ahead of last year, according to a monthly report by the state Department of Revenue Services.

  • May 15, 2024

    Biz Founder Who Left Mass. Fights Tax On $4.7M Gain

    A $4.7 million capital gain from the sale of stock by a former Massachusetts resident should not be subject to that state's tax, a couple told a state appeals court, seeking to overturn a finding that the income was attributable to the state.

  • May 15, 2024

    In Hush Money Case, Jury May Choose To Keep Silent, Too

    Though Donald Trump's gag order violations have earned him a threat of jail time, First Amendment experts say jurors in the New York case will likely be free to speak their mind afterward if they want to — a dynamic that in rare instances has led to posttrial controversy.

  • May 14, 2024

    Tax Pact Council OKs Nexus, Registration Advice For States

    A Streamlined Sales Tax Board council on Tuesday approved a recommendation for states to provide remote sellers with at least 30 days to begin collecting sales tax after crossing economic nexus thresholds, and to use gross sales to calculate those thresholds.

  • May 14, 2024

    Texas Justices Leave Cities' Franchise-Fee Suit Tossed

    The Texas Supreme Court has refused to vacate a lower appeals court's order that allowed Hulu, Disney and Netflix to escape a lawsuit from 31 municipalities claiming the streaming platforms are required to pay 5% state franchise fees, holding that the municipalities have other remedies available.

Expert Analysis

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

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    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

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    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

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    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

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    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

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    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

  • Spartan Arbitration Tactics Against Well-Funded Opponents

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    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

  • What Recent Study Shows About AI's Promise For Legal Tasks

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    Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.

  • Gonna Fly Now From California: SALT In Review

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    From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Business Litigators Have A Source Of Untapped Fulfillment

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    As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.

  • Think Like A Lawyer: Forget Everything You Know About IRAC

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    The mode of legal reasoning most students learn in law school, often called “Issue, Rule, Application, Conclusion,” or IRAC, erroneously frames analysis as a separate, discrete step, resulting in disorganized briefs and untold obfuscation — but the fix is pretty simple, says Luke Andrews at Poole Huffman.

  • How New EU Tax And Transfer Pricing Rules May Affect M&A

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    Companies involved in mergers and acquisitions may need to adjust fiscal due diligence procedures to ensure they consider potential far-reaching effects of newly implemented transfer pricing measures, such as newly implemented global minimum tax and European Union anti-tax avoidance directives and proposals, says Patrick Tijhuis at BDO.

  • How Firms Can Ensure Associate Gender Parity Lasts

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    Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.

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