State & Local
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December 02, 2024
Ala. Dept. Says Couple With Other State Wages Not Domiciled
A couple was not domiciled in Alabama in 2018 after attaining wages from several other states and using a Texas address for important documents, the Alabama Tax Tribunal ruled.
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December 02, 2024
Vt. General Revenue Collection Up $103M From Last Year
Vermont's general revenue collection from July through October increased by $103 million from the same period last year, according to the state Agency on Administration.
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December 02, 2024
Maine Beating Tax Estimates By 8.7% Through October
Maine's October general revenue collections exceeded estimates by $25.1 million, boosting the state's coffers through the first third of the fiscal year to $157.1 million, or 8.7%, over budget, according to a report by the state Department of Administrative and Financial Services.
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November 27, 2024
Key State And Local Tax Takeaways From November
An election night when voters sent former President Donald Trump back to the White House for a second term also yielded some key decisions on state and local tax ballot measures, making November a highly consequential month in the state and local tax world. Here, Law360 presents key developments to know from the past month.
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November 27, 2024
Mich. Bill Would Bar Local Property Tax Caps Tied To Rate Cut
Michigan would bar local governments from imposing caps on annual property tax revenue that require an automatic rate reduction as part of a bill introduced in the state House of Representatives.
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November 27, 2024
City Golf Course Exempt From Property Tax, Fla. Justices Say
A municipal golf course in Florida is exempt from property taxes despite a management agreement with a for-profit company, the state Supreme Court ruled Wednesday, reversing an appeals court decision.
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November 27, 2024
Conn. High Court Snapshot: Bank Regulation, Workers' Comp
When it convenes for the third term of the season, the Connecticut Supreme Court will hear cases that could affect the scope of the state banking department's authority to determine its own jurisdiction and clarify a workers' compensation benefits law.
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November 27, 2024
Mo. Counties Ask Appeals Court To Rethink Quash Of Pot Tax
Two Missouri counties asked a state appeals court to reconsider its ruling that barred counties from levying cannabis taxes on sales inside municipalities or to transfer the case to the state Supreme Court, arguing the decision misinterpreted the taxing powers that the state constitution confers to local governments.
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November 27, 2024
Mich. Revenues In Oct. Rise $26M From Last Fiscal Year
Michigan's general fund revenue in October beat last year's collection during the same period by $26 million, the state Budget Office said in a report Wednesday.
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November 26, 2024
NY Groups, Truckers Say Congestion Pricing Unconstitutional
A New York teachers union, and coalitions of residents and truckers have told a federal judge that Manhattan's recently resurrected congestion pricing is still unconstitutional and discriminatory, and federal and state transportation agencies shouldn't be allowed to shake their claims just because the tolls will be reduced.
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November 26, 2024
Tax-Exempt Benefit Regs Would Give Tribes Overdue Power
Recently proposed regulations on tribal general welfare benefits would grant tribes sole discretion to determine which programs and services are tax-exempt benefits and, if finalized, would fulfill the long-overdue purpose of a 2014 law meant to give them more deference.
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November 26, 2024
Jones Walker Welcomes New Commercial, Tax Atty
Jones Walker LLP has added a corporate partner who practices tax law and negotiates, structures and drafts complex merger and acquisition transactions, financings and related contracts and agreements, the firm said.
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November 26, 2024
Fiserv Entities Lose Bid To Revive Fla. Tax Sourcing Fight
A Florida state appeals court upheld a lower court's dismissal of challenges filed by a group of Fiserv entities that claimed the state Department of Revenue used an incorrect method to source their receipts.
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November 26, 2024
NY Authorizes County, City To Raise Tax Rates On Hotel Stays
New York authorized Dutchess County and the city of Hudson to increase taxes on hotel and motel stays under legislation signed by Democratic Gov. Kathy Hochul.
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November 26, 2024
Ariz. Reps. Urge Exemption Of State Rebates From Federal Tax
Arizona's one-time state tax rebates issued in 2023 should be exempt from federal taxation, three U.S. House members from the state told House leadership, urging a floor vote on legislation to exclude the income following a federal court decision finding the payments taxable.
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November 26, 2024
Del. Net Receipts Through Oct. Up $69M From Last Year
Delaware's general revenue collection from July through October was $69 million higher than the same period last year, according to a monthly report by the state's Department of Finance.
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November 26, 2024
Ore. Tax Dept. Gave Proper Notice Of Adjustment, Court Says
Oregon's tax department gave proper notice of a $79,000 adjustment to a tax filer's income to reflect the earnings reported by her employer, the state tax court said, rejecting arguments that the department's adjustment notice was legally deficient.
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November 26, 2024
Utah General Revenue Collection Through Oct. Up $85M
Utah's general revenue collection from July through October beat last year's collection during the same period by $85 million, according to a report by the state Tax Commission.
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November 26, 2024
Ohio Board Rejects Shuttered Golf Course's Bid To Cut Value
A closed golf course failed to present evidence to lower its appraised value by roughly $640,000, the Ohio Board of Tax Appeals ruled Tuesday, saying the property's appraiser failed to account for the value of dilapidated buildings on the land.
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November 25, 2024
Wayfair Boosts Validity Of Internet Activity Tax Reg, NY Says
The U.S. Supreme Court decision that scrapped the physical presence requirement for sales tax responsibilities bolsters a New York regulation that outlines when internet activities from out-of-state businesses exceed a federal law's protections against state income taxes, the state's tax agency argued.
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November 25, 2024
Calif. Gov. Promises EV Tax Credit If Trump Axes Federal
California Gov. Gavin Newsom on Monday said that he's preparing to save electric vehicle tax credits — at least for residents of his state — if the Trump administration and a Republican Congress eliminate federal ones.
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November 25, 2024
NC Asphalt Co.'s Transfers To Parent Not Taxable, Office Rules
A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state administrative hearing office ruled, canceling a $2.6 million bill.
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November 25, 2024
AG Slams Bid To 'Indoctrinate' Public In NJ RICO Case
New Jersey Attorney General Matt Platkin has rebuffed attacks from businessman George Norcross and others charged in his office's sprawling racketeering case in a pair of opposition filings, accusing the defendants of attempting to try the case in the press and contending that their argument to toss the case is out of place.
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November 25, 2024
Utility Wins $2.4M Md. Sales Tax Refund On Appeal
A Maryland electric utility is entitled to a $2.4 million sales and use tax refund, a state appeals court said, upholding a tax court decision finding that the equipment at issue was used directly and predominantly in production.
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November 25, 2024
SC Revenues Through Oct. Up $437M Over Last Year
South Carolina's general revenue collection from July through October exceeded last year's collection during the same period by $437 million, according to the state Board of Economic Advisors.
Expert Analysis
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Think Like A Lawyer: Follow The Iron Rule Of Trial Logic
Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.
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The Art Of Asking: Leveraging Your Contacts For Referrals
Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.
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4 Ways To Refresh Your Law Firm's Marketing Strategy
With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.
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Consider 2 Alternative Exit Plans In RE Distress Scenarios
In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.
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SC's Courts Have It Wrong On Amazon Marketplace Sales Tax
The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.
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Constitutional Shenanigans And Other Sports: SALT In Review
From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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This Earth Day, Consider How Your Firm Can Go Greener
As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.
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Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues
Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.
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Practicing Law With Parkinson's Disease
This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.
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Why Supreme Court Should Allow Repatriation Tax To Stand
If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.
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For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill
A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.
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Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law
A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.
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Speaking Of Ideas Hard To Swallow: SALT In Review
From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.