State & Local

  • June 05, 2024

    Minn. Justices Back Doctor's Penalty For Frivolous Tax Claim

    Minnesota's penalty for filing a frivolous tax claim is constitutional, and the penalty as applied to a nonresident doctor and his wife over nearly $1.2 million in undeclared income is also sound, the Minnesota Supreme Court said Wednesday.

  • June 05, 2024

    Win May Embolden IRS Use Of Economic Substance Doctrine

    The IRS' successful wielding of the economic substance doctrine to characterize multinational telecommunications corporation Liberty Global's sophisticated set of intercompany deals as an abusive tax shelter could encourage the agency to apply similar analysis to even the most basic tax transactions.

  • June 05, 2024

    Ohio Senate Bill Seeks To Double Film Tax Credit Cap

    Ohio would double the amount of film and theater production tax credits it can award annually and eliminate its credit for film and theater capital improvement projects under a bill introduced in the state Senate.

  • June 05, 2024

    Colo. To Look At Federal Taxable Income As State Basis

    Colorado is directing its state auditor to evaluate its use of federal taxable income as the basis for state taxable income under legislation signed into law by Gov. Jared Polis.

  • June 04, 2024

    Recreational Marijuana To Be On SD Ballot For 3rd Time

    Recreational marijuana advocates have successfully put a measure on South Dakota's November ballot, giving state voters a third shot at legalizing the drug just two years after they declined to do so.  

  • June 04, 2024

    Mastercard Owes $7.7M In SC Income Tax Case, ALJ Rules

    Mastercard's network, which allows cardholders to buy goods and services and withdraw money, is its income-producing activity, occurs within South Carolina, and thus obligates the company to pay about $7.7 million in taxes, fees and interest, a state administrative law judge ruled in a decision posted Tuesday.

  • June 04, 2024

    NY Senate OKs Tax Break For Mobile Internet Access Gear

    New York would exempt from property tax equipment used for the transmission and switching of radio signals to provide commercial mobile radio service or mobile internet access service under a bill approved by the state Senate.

  • June 04, 2024

    La. Officials Aim To Salvage Redo Of Constitution's Tax Rules

    An effort to open the door for Louisiana's Legislature to make wholesale changes to the state's tax system might take center stage this summer during a tax-focused constitutional convention that could be called after a broader convention was shelved amid concerns about its scope and pace.

  • June 04, 2024

    Calif. Use Tax Applies To Man's Trading Cards, OTA Says

    A California man who bought trading cards from Germany is liable for use tax on the purchase after failing to prove the purchase was made for resale, the state Office of Tax Appeals ruled.

  • June 04, 2024

    Calif. OTA Says Online Retailer Owns LLC Tax Assessment

    A Michigan-based company was doing business in California in 2018 and thus was required to file a return and pay the state's annual limited liability company tax, the state Office of Tax Appeals said.

  • June 04, 2024

    NJ Panel Advances Pilot Program For Prefilled Tax Returns

    New Jersey aims to create a pilot program that would allow the state's tax agency to prepare prefilled personal income tax return forms for certain taxpayers under a bill approved by an Assembly committee.

  • June 04, 2024

    First Citizens Bank Seeks $15M Tax Refund After Bailout

    First Citizens bank is seeking a $15 million refund from the North Carolina Department of Revenue stemming from taxes it paid on a federal bailout it received during the mid-2000s financial crisis, according to a filing in the state court.

  • June 04, 2024

    Pa. Urged To Increase NOL Cap By Chambers Of Commerce

    A group of 70 chambers of commerce in Pennsylvania urged state leaders to increase the state's cap on net operating loss deductions, which is currently capped at 40%.

  • June 04, 2024

    NY Senate OKs 'Noise Tax' On NYC Helicopter Rides

    New York state aims to impose a tax on some helicopter and seaplane rides in New York City in a bid to clamp down on noise pollution as part of a bill passed by the state Senate.

  • June 04, 2024

    Calif. OTA Denies Couple Extra Worthless Stock Deduction

    A California couple failed to demonstrate that they were entitled to a greater income tax deduction for worthless stock than the state Franchise Tax Board allowed, the state Office of Tax Appeals said in an opinion released Tuesday.

  • June 04, 2024

    W.Va. Revenue Through May Up $618M From Estimates

    West Virginia revenue collections from July through May were $618 million over government estimates, according to the state Budget Office.

  • June 04, 2024

    Calif. OTA Rejects Couple's Claim Of Bolivia Residency

    A California couple owes additional state income tax on a retirement account distribution, the state Office of Tax Appeals said in an opinion released Tuesday, rejecting the pair's assertion that they were domiciled in Bolivia at the time.

  • June 04, 2024

    Colo. Orders Disclosure Of Info On Local Property Tax Levies

    Local jurisdictions in Colorado will be required to provide certain information about their property tax levies under legislation signed into law by Democratic Gov. Jared Polis.

  • June 03, 2024

    Treasury Aims To Salvage Corp. Transparency Act At 11th Circ.

    The Corporate Transparency Act is a valid exercise of congressional authority to curb money laundering under the commerce clause and the necessary and proper clause in the Constitution, the U.S. Treasury Department told the Eleventh Circuit on Monday in a bid to restore the law's reporting requirements.

  • June 03, 2024

    Missouri Judge OKs Cannabis Tax By Both City And County

    Both a city in Missouri and the county that surrounds it can collect a tax on marijuana dispensaries, a state circuit judge found.

  • June 03, 2024

    RI Panel OKs Providence Unrestricted Property Tax Rates

    Rhode Island would allow the city of Providence to adopt a classification system that allows for unrestricted tax rates for the city's property classes under a bill moved to the Senate floor for consideration.

  • June 03, 2024

    Pa. Bill Seeks Broader Discount For Timely Sales Tax Filers

    Pennsylvania would expand a discount for businesses that file sales and use tax on time under a bill introduced in the state Senate.

  • June 03, 2024

    Ohio Floats Draft Rule For Administration Of Cannabis Tax

    Ohioans who pay cannabis tax would be able to file for a refund of erroneously paid taxes by filling out a form with the state tax commissioner, the Department of Taxation clarified in a draft rule. 

  • June 03, 2024

    Colo. Creates Income Tax Credit For Eligible Care Workers

    Colorado is creating an income tax credit for care workers totaling $1,200 for individuals and $2,400 for joint filers starting next year as part of a bill signed by Democratic Gov. Jared Polis.

  • June 03, 2024

    DC Settles Tax Fraud Suit Against Tech Co. Founder For $40M

    The District of Columbia will collect $40 million from the founder of a technology and bitcoin holding company to settle a whistleblower complaint that alleged tax fraud, the district's attorney general said Monday.

Expert Analysis

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

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