State & Local

  • May 06, 2024

    Texas Net Revenue Down Through April, Comptroller Says

    Texas' net revenue collection from September through April dropped compared with the same period last fiscal year, the state comptroller's office said in a monthly report.

  • May 06, 2024

    Colo. Lawmakers OK Land Cleanup Tax Credit Extension

    Colorado would extend its income tax credit for certain costs of environmental remediation of contaminated property for five years under legislation approved unanimously Monday by the state Senate and sent to the governor.

  • May 06, 2024

    Wash. Woman Fights NJ Tax Bill Tied To Fed. Filing Status

    A woman who lived in Washington state while married to a New Jersey resident challenged the latter state's assessment of income tax against her, arguing that the couple could file separately in the state even though they filed a joint federal return.

  • May 06, 2024

    NJ Subdivision Assessment Spike Should Remain, Court Says

    The property value of a city block bought and developed in New Jersey increased correctly based on the subdivision, the state Tax Court ruled, rejecting the property owner's argument that the assessment was wrong because the city forgot to set the new property lines.

  • May 06, 2024

    Colo. Lawmakers OK Oil, Gas Fees Despite Tax Concerns

    The Colorado Legislature passed a bill Monday under which the state would impose two fees on oil and gas production despite calls from lawmakers who said the proposal was structured to skirt limits on that body's taxing authority.

  • May 06, 2024

    Minn. House OKs Tax Bill With Corp. Disclosure Rule

    Minnesota would demand disclosure of certain corporate franchise tax information and examine the prospect of worldwide combined reporting under parts of an omnibus tax package passed by the state House of Representatives.

  • May 06, 2024

    Fla. Changes Reporting Rules For 3rd-Party Payment Entities

    Florida will require payment settlement entities such as PayPal or Apple Pay that conduct transactions involving payees with addresses in the state to create a method for identifying transactions for goods and services and report that information to the state tax department under a bill signed by Republican Gov. Ron DeSantis.

  • May 06, 2024

    Miss. Will Impose Excise Tax On Heated Tobacco Products

    Mississippi will impose an excise tax on heated tobacco products, targeting single-use electronic cigarettes under a bill signed by the governor. 

  • May 06, 2024

    Mo. Use Tax Applies To Ill. Co.'s Items Fabricated In State

    An out-of-state pipe company owes Missouri use tax on materials that were delivered to a Missouri fabricator for modification before being shipped to an out-of-state customer, the state Department of Revenue said.

  • May 06, 2024

    Mass. April Revenue Up 32% Over 2023

    Massachusetts' revenue collection for the month of April was up 32% over April 2023, the state Department of Revenue said in a report. 

  • May 06, 2024

    RI Justices Rule Co. Waived Right To Appeal Tax Credit Loss

    A Rhode Island real estate company forfeited its right to protest the state Division of Taxation's determination revoking its historic preservation tax credits by signing a settlement agreement, the state Supreme Court said, overruling a lower court.

  • May 03, 2024

    Informal Tax Guidance May Defy APAs, Panelists Say

    How far states can go in adopting informal guidance without running afoul of administrative procedure acts is a vexing question that has prompted significant litigation, panelists said Friday.

  • May 03, 2024

    Ohio Justices Urged To Uphold Tax On Goods Held In State

    Ohio's imposition of its gross receipts tax on a Kansas-based soap company's goods that were temporarily held in Ohio distribution centers before being shipped elsewhere passes constitutional muster, the state Department of Taxation told the Ohio Supreme Court.

  • May 03, 2024

    Tenn. Expands Sales And Use Tax Exemption For Data Centers

    Tennessee expanded a sales and use tax exemption for qualified data centers under a bill signed by the governor.

  • May 03, 2024

    IRS Expects Updates To Hydrogen Credit Emissions Model

    The Internal Revenue Service expects the U.S. Department of Energy to update a model used to determine eligibility for the new clean hydrogen production tax credit under recently proposed rules, an IRS attorney said Friday.

  • May 03, 2024

    Hawaii Legislature OKs Adjusting Tax Brackets For Inflation

    Hawaii would adjust its income tax brackets and increase its standard deduction to account for inflation under a bill sent to the governor for approval.

  • May 03, 2024

    Iowa Tax Dept. Won't Rule On Payments' Deduction Eligibility

    The Iowa Department of Revenue refused to issue a decision on whether installment payments to employee-shareholders of various companies resulting from the sale of certain stock qualify for a capital gain deduction for state income tax purposes, finding the matter would be better resolved through rulemaking.

  • May 03, 2024

    Ark. Net General Revenue Down From Last Fiscal Year

    Arkansas' net general revenue through April was down 5.5% from the total at the same point last fiscal year, the state Department of Finance and Administration said in a memorandum.

  • May 03, 2024

    Colo. Senate Panel Clears Oil And Gas Fees

    Colorado would create oil and gas production fees as part of a bill advanced by the Senate Finance Committee, but detractors said the fees would amount to a tax that would increase energy costs.

  • May 03, 2024

    Mo. Says Agent's Purchases For Exempt Entities Aren't Taxed

    An agent of organizations that are exempt from Missouri taxes doesn't need to collect and remit sales tax on purchases of food or sales of meals on their behalf, the state Department of Revenue said.

  • May 03, 2024

    Kansas' April Revenue Beats Estimates By 8%

    General revenue for Kansas in April was approximately 8% above estimates at $1.42 billion, the governor reported in a news release. 

  • May 03, 2024

    Taxation With Representation: Skadden, Wachtell, Davis Polk

    In this week's Taxation With Representation, L'Occitane International said its executive director and chair is leading an offer to buy the company's shares he doesn't already own, UMB Financial agreed to purchase Heartland Financial USA, Medline said it agreed to acquire Ecolab's global surgical solutions business and The Mosaic Co. said it agreed to sell its stake in a phosphate production joint venture.

  • May 02, 2024

    Calif. Bill Eyes Data Extraction Tax, Akin To Digital Ad Tax

    California would levy the 7.25% state sales and use tax on large online companies with digital advertising revenue above $2.5 billion and would direct the tax revenue raised toward tax credits for local journalism outlets under a bill introduced by a key state senator.

  • May 02, 2024

    Fiserv Presses Fla. Appeals Court To Revive Tax Sourcing Suit

    A Florida appeals court should overturn a lower court's dismissal of a tax sourcing challenge from Fiserv entities for failure to pay the contested amounts because state precedent doesn't allow the jurisdictional issue to negate the case, the companies argued.

  • May 02, 2024

    Mass. Property Is Agricultural, Appellate Board Says

    A 14-acre property should be classified as agricultural, as the owner proved the land's main use was farming, the Massachusetts Appellate Tax Board said in a ruling released Thursday.

Expert Analysis

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

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    From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Maximizing Law Firm Profitability In Uncertain Times

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    As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.

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