State & Local

  • November 14, 2024

    Ohio General Revenue Collection Up $313M From Estimates

    Ohio's total revenues from July through October beat estimates by $313 million, the state Office of Budget and Management reported.

  • November 14, 2024

    Ky. Revenues Through Oct. Rise $500K From Last Year

    Kentucky general revenue collection from July through October rose roughly $500,000 compared with the same period last year, according to the Office of State Budget Director.

  • November 14, 2024

    Mass. Pitches Rule For Nonresident Apportionment

    Massachusetts pass-through entities must apportion their income using the state's new single sales factor method to determine state income for their nonresident members, the state Department of Revenue said in a proposed regulation reflecting recent legislation.

  • November 13, 2024

    Boston Says Celebrity Chef Owes $1.6M In Taxes

    The city of Boston is taking celebrity chef Barbara Lynch to court, alleging that for more than a decade she has failed to pay over $1.6 million in personal property taxes for her group of restaurants, which she is in the process of closing and attempting to sell.

  • November 13, 2024

    Detroit Fire Fee Ruling Concerns Mich. Justice

    A Michigan Supreme Court justice on Wednesday said he was troubled by a lower appellate ruling he said seemed to imply that municipalities can work around a state law barring sneaky taxes, in this case by stating a charge for fire prevention services is really just the cost of a permit allowing property owners to do business in Detroit.

  • November 13, 2024

    Tax Fraud A Potential Topic In Lame-Duck Session, Aides Say

    Congress could include disaster-related tax relief and a legislative fix in a year-end package to address rampant fraud associated with the employee retention tax credit, staffers for the House Ways and Means and Senate Finance committees said Wednesday.

  • November 13, 2024

    Louisiana House Panel Advances Sales Tax Overhaul

    Louisiana would broaden its state sales tax to include more services and eliminate various exemptions and exceptions as lawmakers consider legislation to eliminate the corporate income tax as part of a group of bills the state House Ways and Means Committee agreed to Wednesday.

  • November 13, 2024

    Denver Voters OK Sales Tax Hike For Hospital

    Denver will boost its total local sales tax rate by 0.34 of a percentage point under Issue 2Q, which voters passed, with the revenue from the tax slated for city hospital Denver Health.

  • November 13, 2024

    Ga. October Revenue $89M Less Than Prior Year

    Georgia's October general fund receipts were $89 million less than in October 2023, according to the state Department of Revenue.

  • November 13, 2024

    Texas Dealers Owe Tax On Service Agreements, Ruling Says

    Sales and use taxes on maintenance agreements on a manufacturer's industrial equipment sold in Texas are the responsibility of the dealers selling the property, the state's comptroller said, responding to an inquiry from the manufacturer.

  • November 13, 2024

    Trump, GOP Victories May Imperil OECD Global Tax Plan

    President-elect Donald Trump's and Republicans' victories in the U.S. elections this month call into question whether the OECD's two-pillar global tax plan can be effectively implemented and whether the plan's minimum tax backstop rule can be applied amid threats of retaliatory tax measures by the U.S.

  • November 12, 2024

    Wash. Ballot Win Gives States Blueprint For 'Age Wave' Care

    Washington's first-in-the-nation program to provide long-term care insurance backed by a payroll tax won a decisive victory at the polls last week, offering a potential model for other states as baby boomers age out of the workforce and more families seek eldercare.

  • November 12, 2024

    Mass. Court Says IRS Deal Didn't Fix Man's State Tax Debt

    The former corporate officer of a now-defunct Massachusetts company didn't overpay on his outstanding tax liability despite entering into a settlement agreement with the Internal Revenue Service, a state appeals court said Tuesday.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • 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.

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