State & Local
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November 12, 2024
SD AG Issues Explanation Of Property Tax Hike Limit Initiative
South Dakota's attorney general released a final explanation for an initiative that could appear on the state's 2026 general election ballot and would limit annual property tax assessment increases for nonagricultural property, according to a news release published Tuesday.
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November 12, 2024
Walmart Seeks Arbitration In Fla. Delivery Fee Tax Fight
A class action alleging Walmart unlawfully charged Florida shoppers sales tax on delivery fees should be settled through arbitration as agreed to by the customers before they made any purchases, the retailer told a Florida federal court.
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November 12, 2024
Calif. Total Receipts Through Oct. Beat Forecasts By $9B
California's total receipts from July through October exceeded estimates by roughly $9 billion, according to the state controller.
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November 12, 2024
Missouri Appeals Court Quashes County Cannabis Taxes
The Missouri Constitution bars counties from levying taxes on cannabis sales made inside incorporated municipalities that can impose their own taxes, a state appeals court held Tuesday in ruling in favor of a dispensary that challenged two counties' taxes.
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November 12, 2024
SD Total Revenues Through Oct. Down $42M From Last Year
South Dakota's total revenue collection in July through October fell nearly $42 million compared with the same period last fiscal year, according to a report by the state Bureau of Finance and Management.
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November 08, 2024
Disaster Tax Relief Could Be On Slate In Lame-Duck Session
Congress returns to Washington, D.C., on Tuesday following former President Donald Trump's reelection, and while lawmakers will likely be gearing up for next year's tax negotiations, there are some tax policies that could pass during the lame-duck session, including disaster tax relief.
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November 08, 2024
La. House Panel OKs Constitutional Property Tax Change
The Louisiana House Ways and Means Committee advanced a bill Friday that, if approved by the Legislature to be placed on the ballot and then passed by voters, would create a constitutional amendment moving property tax provisions from the constitution to state statute.
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November 08, 2024
Va. Tax Head Allows 1-Time Credit For Erroneous Collection
A provider of installation, maintenance and inspection services for fire suppression systems and kitchen hood and ventilation systems that erroneously collected and remitted Virginia sales tax may be eligible for a one-time credit against a use tax assessment, the state tax commissioner said in a letter ruling.
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November 08, 2024
Shutts & Bowen Adds Complex Taxation Pro In Sarasota
Shutts & Bowen LLP has brought on a new partner at the firm's growing Sarasota, Florida, office, bringing close to 20 years of private practice tax law experience to the firm's private client services practice group.
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November 08, 2024
Mass. Hay Farm Not Eligible For Ag Tax Break, Court Affirms
A Massachusetts land parcel that is used for growing and harvesting hay is not eligible for a reduced tax assessment as agricultural land because not enough of the parcel is devoted to the haying operation, the state Court of Appeals affirmed Friday.
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November 08, 2024
Md. Digital Ad Tax Violates 1st Amendment, 4th Circ. Told
Maryland's digital ad tax law violates the First Amendment, a conservative tax advocacy group told the Fourth Circuit, urging it to reverse a ruling upholding the tax against a challenge from the U.S. Chamber of Commerce and others.
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November 07, 2024
La. House Panel OKs Flat Income Tax, Nix Of Franchise Tax
The Louisiana House tax-writing committee passed legislation Thursday that would create a flat personal income tax rate and eliminate the state's franchise tax, giving initial approval to portions of the governor's broader tax overhaul plan that lawmakers are slated to debate in the coming weeks.
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November 07, 2024
Fla. Counties Say Notice Was Insufficient In $5B Bond Deal
A group of Florida counties and tax collectors asked the Florida Supreme Court Thursday to reverse a decision that found they could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, arguing they were not given proper notice of the bond validation hearing.
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November 07, 2024
MTC Digital Work Group Eyes Streamlined Sales Tax Approach
The Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products said Thursday that it would investigate another group's model for how to tax products that are sold in a bundle.
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November 07, 2024
Colo. Voters Approve Collection Of Gambling Tax Above Cap
Colorado voters overwhelmingly approved a ballot measure that allows the state to keep and spend sports betting tax revenue beyond a previously approved statutory cap and use the money for water projects instead of refunding it to casinos, according to unofficial results provided by a representative of the secretary of state's office Thursday.
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November 07, 2024
Minn. Court Nudges $50K Off Tax Value Of St. Paul Home
A Minnesota home was over-assessed and should have its valuation reduced by $50,000, according to the state's tax court, taking into consideration a comparable sales analysis presented by the owners.
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November 07, 2024
Ariz. Textile Launderer Denied Manufacturing Tax Break
An Arizona company that launders, sanitizes and rents textiles to the healthcare industry was correctly denied a use tax exemption because it was not a manufacturing or processing operation eligible for the break, an Arizona appeals court said Thursday.
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November 07, 2024
NJ Bills Seek Tax Amnesty Program To Increase School Aid
New Jersey would offer a tax amnesty program next year in an effort to boost funding for schools under legislation that a trio of Republicans filed in the state Assembly and Senate.
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November 07, 2024
Ariz. OKs Property Tax Credits For Unattended Nuisances
Arizona property owners affected by public nuisances that local governments fail to address could qualify for tax refunds under Proposition 312, a ballot measure approved by state voters.
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November 07, 2024
NY ALJ Upholds Tax On Severance Paid To Hawaii Resident
A Hawaii resident was correctly taxed on a severance payment from a New York employer because her leaving qualified as a taxable termination agreement under state law, a New York administrative law judge determined Thursday.
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November 07, 2024
Mass. Court Affirms Nix Of Property Tax Appeal Citing Blight
A Massachusetts homeowner's request for a property tax abatement because of local blight was properly rejected by a state tax board because the owner did not pay the tax at issue as required, the state appeals court ruled Tuesday.
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November 07, 2024
Couple Didn't Establish Fla. Domicile, Owe NY Tax, Judge Says
A couple that owned homes in New York and Florida and began a transition to living full time in Florida were not yet domiciled in that state because they maintained ties and spent significant amounts of time in New York, an administrative law judge ruled in a determination released Thursday.
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November 07, 2024
Transparency Act Should Exclude Housing Co-Ops, Court Told
A group of housing cooperatives asked a Michigan federal judge to grant them an exemption from the "dragnet" Corporate Transparency Act, claiming the disclosure requirements will deter members from serving on boards that govern affordable housing developments.
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November 07, 2024
NH General Revenues Drop $1M From Projection
New Hampshire's total receipts from July through October fell $1 million short of estimates, the state Department of Administrative Services reported Thursday.
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November 07, 2024
Mo. Revenue Collection Through Oct. Falls $135M
Missouri's tax collection dropped by $135 million in July through October compared with the same period last fiscal year, according to the state Department of Revenue.
Expert Analysis
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'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor
Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.
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An Unsound Silence: SALT In Review
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.
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A Year-End Look At Florida's Capital Investment Tax Credit
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.
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Understanding Discovery Obligations In Era Of Generative AI
Excerpt from Practical Guidance
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.
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The Case For Post-Bar Clerk Training Programs At Law Firms
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.
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Ohio Voters Legalize Cannabis — What Comes Next?
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.
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Bezos On The Move: SALT In Review
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.
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Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief
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.
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AI Can Help Lawyers Overcome The Programming Barrier
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.
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Preparing Law Students For A New, AI-Assisted Legal World
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.
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General Counsel Need Data Literacy To Keep Up With AI
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.
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Kentucky Tax Talk: Clash Over Industrial Supplies Exemption
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.
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Navigating Discovery Of Generative AI Information
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.