State & Local
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November 19, 2024
Key Takeaways From 2024 In Unclaimed Property Law
Michigan's highest court is set to decide whether the state waited too long to demand that Disney and a restaurant company remit unclaimed property, one of several major developments that could have a role in reshaping a continuously growing field of practice for state tax lawyers. Here, Law360 presents key takeaways from 2024 in unclaimed property law.
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November 18, 2024
Mo. Bank Properly Valued At $1.1M, Commission Rules
A Missouri property that is owned and operated by a bank branch was properly valued at $1.1 million, the state's tax commission ruled, saying the bank's appraiser was not persuasive in her argument that the value should be lowered to $725,000.
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November 18, 2024
Apple, Google Implore Md. Court To End Digital Ad Tax
The Maryland Tax Court doesn't need further evidentiary hearings to reach a decision to strike down the state's digital advertising tax, Peacock, Google and Apple told the court.
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November 18, 2024
Countries Eye Certain Tax Credits To Get Leg Up Under Pillar 2
The international minimum tax agreement known as Pillar Two is changing how countries compete for corporate investment, in part by prompting some governments to retool their tax credit systems in ways that could edge out jurisdictions with fewer resources.
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November 18, 2024
Honolulu Property Class Is Constitutional, Court Affirms
A special Honolulu property class did not violate the state and country's equal protection clause, as a group of consolidated property owners alleged, because the property class served a legitimate policy purpose, the state Intermediate Court of Appeals has affirmed.
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November 18, 2024
Mo. Tax Commission Upholds Storage Facility's $7.4M Value
A Missouri storage facility was properly valued at $7.4 million because the real estate company that owned the facility failed to prove the value should be lowered to $2.7 million, the state tax commission said.
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November 18, 2024
IRS Sinks Arizona's Challenge To Federal Tax On Rebates
A federal judge dismissed Arizona's challenge to the Internal Revenue Service's position that rebates the state paid to taxpayers with dependents in 2023 were subject to federal tax, saying the state lacked standing to bring the case.
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November 18, 2024
Tobacco Co. Asks Justices To Review Ore. Out-Of-State Tax
Actions in Oregon by the wholesale customers of an out-of-state tobacco company do not invalidate the protections in federal law against state taxation, the company told the U.S. Supreme Court, seeking review of an Oregon Supreme Court decision.
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November 18, 2024
Miss. Gov. Renews Call To Ditch Income Tax In Budget Plan
Mississippi's governor again called on state lawmakers to eliminate the state's flat individual income tax over the coming years as part of his fiscal year 2026 executive budget recommendation.
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November 18, 2024
Allen Matkins Adds Stradley Ronon Tax Co-Chair In NY
Allen Matkins Leck Gamble Mallory & Natsis LLP has continued growing its New York office with the addition of the co-chair of Stradley Ronon Stevens & Young LLP's tax department, the firm said Monday.
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November 18, 2024
NJ Revenue Collection Through Oct. Up $323M From Last Year
New Jersey's revenue collection from July through October was $323 million more than the same period in the last fiscal year, according to the state Department of the Treasury on Monday.
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November 15, 2024
The Tax Angle: TCJA Debate, S Corp. Compliance
From a look at congressional lawmakers ramping up their debate over the expiration of the GOP's 2017 tax overhaul law to the IRS' plans to provide more oversight for pass-through businesses and S corporations, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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November 15, 2024
Denver Voters Reject Sales Tax Hike For Affordable Housing
Denver voters narrowly rejected a ballot measure that would have increased the city's sales and use tax by 0.5 percentage points and dedicated the anticipated $100 million in revenue to the city's affordable housing efforts.
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November 15, 2024
Mass. Home's Value Should Be Lowered, Board Rules
A Massachusetts home in a flood plain should be granted a tax abatement of $860 and have its value lowered based on comparable sales in the area, the state Appellate Tax Board said in an opinion released Friday.
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November 15, 2024
La. House OKs Sales And Use Tax On Digital Goods In 2025
Louisiana would impose sales and use tax on certain digital goods and services starting next year as part of a bill passed by the state House of Representative.
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November 15, 2024
Mass. Court Refuses To Set Defective Condo's Value At Zero
The owner of a Massachusetts condominium unit that he claimed was uninhabitable and worth nothing was lawfully denied the valuation abatement he sought, a state appeals court said Friday, upholding a tax board decision.
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November 15, 2024
Detroit 'Rain Tax' Stormwater Fees Upheld By Appellate Court
Fees that Detroit charges property owners to maintain its stormwater drainage system are not illegal taxes, a Michigan Court of Appeals panel held, finding that although the charges are effectively compulsory, they are not subject to constitutional restrictions on tax increases.
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November 15, 2024
NY AI Regulation Bill May Impede Tax Dept. Operations
A pending New York bill that would create a first-in-the-nation oversight system for artificial intelligence usage in state agencies could present challenges for the state's tax department, which has long employed automated operations to flag suspicious returns and weed out fraud.
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November 15, 2024
Ga. Rule Would Clarify Applying Of Sales Tax To Digital Goods
Georgia's Department of Revenue would clarify what and how digital goods would be taxed under the state sales tax when the goods became taxable Jan. 1, the department announced in a proposed rule.
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November 15, 2024
Taxation With Representation: Cravath, MoFo, Gibson Dunn
In this week's Taxation With Representation, Cardinal Health takes a majority stake in GI Alliance and acquires Advanced Diabetes Supply Group, Just Eat offloads Grubhub to Wonder Group, Rivian Automotive and Volkswagen Group launch a joint venture, and Ovintiv Inc. buys Montney Basin assets from Paramount Resources Ltd.
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November 15, 2024
Ind. Proposes Changing Biz Sourcing To Market Location
Indiana would change how receipts are sourced to the state to a more market-based system, with remote services being taxable if those who receive the service are in the state, according to a rule proposed by the Department of State Revenue.
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November 15, 2024
Louisiana House Passes Part Of Sales Tax Overhaul
A proposal to ax dozens of sales and use tax exemptions and eliminate a planned reduction to Louisiana's 4.45% sales tax next year passed the state House of Representatives, moving forward elements of the governor's larger tax plan.
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November 14, 2024
Defense Attys Urge Justices To Narrow False Statement Law
The National Association of Criminal Defense Lawyers is supporting ex-Burke Warren MacKay & Serritella PC attorney and former Chicago alderman Patrick Thompson's bid to convince the U.S. Supreme Court to overturn his conviction for lying to the Federal Deposit Insurance Corp., arguing that the government's "broad" reading of the relevant statute infringes on constitutional rights.
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November 14, 2024
Albright Moves Apple Foes' Patent Suit To California
Waco's U.S. District Judge Alan Albright has decided to send a patent lawsuit lodged in his court against Apple to the tech giant's home of California, calling the "minimal local interest" provided by local tax breaks "strenuously tied to this case at best."
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November 14, 2024
NY Gov. Brings Back Manhattan Congestion Pricing Plan
The resurrection of New York City's plan to charge all vehicles a fee for entering Manhattan's busiest corridor demonstrates a mad dash in the final months of the Biden administration to expedite infrastructure projects perceived as political lightning rods before President-elect Donald Trump takes office.
Expert Analysis
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Exploring An Alternative Model Of Litigation Finance
A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.
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Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.