State & Local
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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.
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November 14, 2024
DC Council Issues Housing Tax Break Emergency Resolution
The District of Columbia Council approved an emergency resolution to enact legislation to implement a competitive process for the provision of tax abatements for housing developments while a recently passed measure to permanently authorize that process faces congressional review before it becomes law.
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November 14, 2024
Colo. Tax Agency Floats MTC Reporting Rule For Partnerships
Colorado would implement partnership adjustment reporting requirements based on the model statute of the Multistate Tax Commission under a rule draft released by the state tax department to implement recent legislation.
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November 14, 2024
Amazon Tells SC Justices No Sales Tax Owed Pre-Wayfair
South Carolina's highest court should overturn an appeals court's opinion that Amazon was required prior to the landmark Wayfair decision to collect and remit sales tax on products sold on its marketplace in 2016 and owes the state $12.5 million in tax, the company told state justices.
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November 14, 2024
Mich. Lawmakers OK Research And Development Tax Credits
Michigan would offer a research and development tax credit up to $2 million for qualifying expenses under bills passed by the state Senate and sent to Gov. Gretchen Whitmer.
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November 14, 2024
HCA Healthcare, Fla. Dept. Reach Deal On $13.8M Tax Bill
HCA Healthcare Inc. and the Florida Department of Revenue have settled the company's claims that some of HCA's nonbusiness income was incorrectly classified as business income and a federal credit was not applied to HCA's $13.8 million corporate income tax assessment.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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4 PR Pointers When Your Case Is In The News
Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.
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10 Considerations For Litigating A New York Tax Case
While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.
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Revenue Agencies At Their Finest: SALT In Review
From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firm Strategies For Successfully Navigating 2024 Trends
Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.
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Attorneys' Busiest Times Can Be Business Opportunities
Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.
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How Attorneys Can Be More Efficient This Holiday Season
Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.
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5 Trends To Watch In Property And Casualty Class Actions
In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.
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A Bold Idea And A Striking Disregard: SALT In Review
From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Traps To Avoid When Selling CRE In Las Vegas Area
When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.
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How Clients May Use AI To Monitor Attorneys
Excerpt from Practical Guidance
Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.
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The Pop Culture Docket: Judge D'Emic On Moby Grape
The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.
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Breaking Down High Court's New Code Of Conduct
The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.
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Legal Profession Gender Parity Requires Equal Parental Leave
To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.