State & Local

  • November 19, 2024

    Microsoft Asks Ore. Tax Court To Revisit Repatriation Finding

    The Oregon Tax Court was wrong in its analysis of Microsoft Corp.'s taxable income in the state when it rejected the company's proposals for alternative treatment of its repatriated foreign earnings, the company said.

  • November 19, 2024

    NY Tax Collections Through Oct. Up $14B, Department Says

    New York's total tax collection from April through October grew $14.13 billion compared with the same period last fiscal year, according to the state Department of Taxation and Finance.

  • November 19, 2024

    La. Lays Out Documentation Rules For Gains Deductions

    Entities that claim a net capital gains deduction in Louisiana need to file copies of their last two returns in the state or states where the income was reported if the gains are over $250,000, the Louisiana Department of Revenue said in a regulation.

  • November 19, 2024

    Va. Revenue Through Oct. Grows $732M

    Virginia's general revenue collection from July through October was $732 million higher than it was during the same period last fiscal year, according to the state Department of Revenue.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Preparing Law Students For A New, AI-Assisted Legal World

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    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.

  • General Counsel Need Data Literacy To Keep Up With AI

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    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.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    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.

  • Navigating Discovery Of Generative AI Information

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    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.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

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