State & Local

  • May 08, 2024

    Va. Biz's Forklift Exempt From Use Tax, Commissioner Rules

    A forklift owned by a business engaged in electronics dismantling and recycling qualifies for a use tax exemption because it was used for industrial processing, the Virginia tax commissioner said.

  • May 08, 2024

    Va. Tax Head Denies Exceptions For Receivables Factoring

    The Virginia tax commissioner said a corporation that sold invoices to another entity doesn't qualify for an expense exception for factoring costs because it was unable to prove there was a valid business purpose other than the avoidance of tax.

  • May 08, 2024

    Colo. Lawmakers Approve Film Tax Credit Extension

    Colorado's film production tax credit would run through 2031 and make changes to the credit under legislation passed Wednesday by the state Senate and headed to the governor.

  • May 08, 2024

    Mass. Dept. Says Part Of Bundled Phones' Value Not Taxable

    Consumers buying discounted mobile phones in Massachusetts as part of a bundled package owe sales tax only on the amount actually paid, the state tax department said, responding to a 2023 court ruling.

  • May 08, 2024

    Colo. Lawmakers OK Historic Structure Tax Credit Extension

    Colorado's tax credit for rehabilitation of historic structures would be extended and apply to structures as young as 30 years old under legislation approved by the Senate and headed to the governor.

  • May 07, 2024

    LA Cannabis Co. Owes $216K In Taxes, City Says

    Los Angeles has slapped a Venice cannabis shop with a lawsuit accusing it of shirking a more than $200,000 tax obligation, asking a state court for to force the dispensary to pay up.

  • May 07, 2024

    SD Unapportioned Use Tax Unconstitutional, US Justices Told

    South Dakota's imposition of an unapportioned use tax on a construction company's movable construction equipment — some of which was used in the state for one day — violates the fair apportionment requirement of the commerce clause, the company told the U.S. Supreme Court on Tuesday.

  • May 07, 2024

    Colo. House OKs Tax Credits For Gifts Through Intermediaries

    Colorado would allow income tax credits for charitable gifts made through certain intermediaries instead of directly to qualifying organizations under legislation approved Tuesday by the state House of Representatives.

  • May 07, 2024

    Calif. OTA Backs Excluding Dealership Sale From Sales Factor

    A business that operates car dealerships rightly had the gross receipts from its sale of an Alaskan dealership excluded from its California sales factor, the California Office of Tax Appeals ruled.

  • May 07, 2024

    Ore. Tax Court Drops Values Of Residential Parcels

    The Oregon Tax Court ruled that the real market values of two parcels teed up for a residential subdivision should be lowered after agreeing with the owner's comparable sales study and development cost analysis.

  • May 07, 2024

    Colo. Legislature OKs Apprenticeship Tax Credit

    Colorado would create a refundable income tax credit for the creation of apprenticeship programs, up to $12,600 per apprentice per year, under a bill passed by the state Senate.

  • May 07, 2024

    Colo. House OKs Conservation Easement Tax Break Extension

    Colorado would extend its conservation easement tax credit through 2031 and raise its statewide annual cap on available credits under legislation approved Tuesday by the state House of Representatives.

  • May 07, 2024

    Calif. Credit For Tax Paid Doesn't Apply To Couple, OTA Says

    A couple is not entitled to a credit against their California tax liability for capital gains tax paid in Virginia, even if the tax was paid in error, the California Office of Tax Appeals ruled. 

  • May 07, 2024

    Mo. Laundromat May Owe Sales Tax On Customer Payments

    A Missouri laundromat wouldn't need to remit sales tax on payments made by its customers for use of its laundry machines if the company already paid sales tax when purchasing the machines, the state Department of Revenue said in a letter ruling.

  • May 07, 2024

    Calif. Tax Owed By Ex-President Of Delaware Corp., OTA Says

    The former president of a corporation that was once based in California is the responsible party for the corporation's sales tax liability, the state Office of Tax Appeals ruled. 

  • May 07, 2024

    Colo. Lawmakers OK Tax Credit For Job Training Costs

    Colorado would create an income tax credit for expenses associated with facility upgrades and purchases of equipment for training programs designed to alleviate staffing shortages as part of a bill passed by lawmakers that goes next to Democratic Gov. Jared Polis.

  • May 07, 2024

    Tenn. To Let Cities Exempt Food From Sales Tax

    Tennessee will allow municipalities that have adopted a city sales tax rate to exempt retail sales of food from the local tax under a bill signed by the governor.

  • May 07, 2024

    Fla. Net Revenue Through March Beats Estimates By $468M

    Florida's net revenue collection from July through March was up $468 million over budget estimates, the state Office of Economic and Demographic Research reported.

  • May 07, 2024

    Colo. Senate Approves Property Tax Cuts

    Colorado would extend temporary property tax rate reductions into 2024 and set lower rates for future years under bipartisan legislation passed Tuesday by the state Senate that is forecast to save property owners nearly $1 billion in its first year if enacted.

  • May 07, 2024

    ITFA Protects Apple Music From City Tax, La. Board Says

    New Orleans' attempt to impose sales tax on Apple Music streaming subscriptions is blocked by a federal law that prohibits discriminatory taxes on electronic commerce, the Louisiana Board of Tax Appeals ruled.

  • May 07, 2024

    Ala. Sees Dip In Net Revenue Through April

    Alabama collected roughly $23.49 million less in net revenue from October through April than it did during the same period last fiscal year, the state Department of Revenue reported.

  • May 07, 2024

    Calif. Solar Co.'s Tax Assessment Not Time Barred, OTA Says

    The increased tax assessment on a California solar lighting company was not barred by the statute of limitations because the company and government failed to tell the state about the federal adjustment, the state Office of Tax Appeals ruled. 

  • May 06, 2024

    Unclaimed Property Class Action Against Pa. Treasurer Axed

    A Pennsylvania federal judge has tossed a potential class action challenging the constitutionality of the state's unclaimed property law, finding that the state treasurer doesn't have to pay interest on property that was otherwise abandoned.

  • May 06, 2024

    NJ Pitches Rule Allocating Tax On Nonresident Stock Options

    New Jersey would create a formula for calculating a nonresident's state tax liability on compensation from stock options under a proposed regulation issued Monday.

  • May 06, 2024

    NJ Justices Erase Gov't Workplace Probe Confidentiality Rule

    The New Jersey Supreme Court on Monday struck down part of a state statute that directs investigators to request, but not require, confidentiality in discrimination or harassment investigations involving state workers, ruling the provision still reached too far and chilled protected speech.

Expert Analysis

  • An Unsound Silence: SALT In Review

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    From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Year-End Look At Florida's Capital Investment Tax Credit

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    Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.

  • Understanding Discovery Obligations In Era Of Generative AI

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    Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.

  • The Case For Post-Bar Clerk Training Programs At Law Firms

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    In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.

  • Ohio Voters Legalize Cannabis — What Comes Next?

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    This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.

  • Bezos On The Move: SALT In Review

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    From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief

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    In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

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