State & Local

  • June 12, 2024

    Kan. Tax Collection Through May Up $134M From Last Year

    Kansas' total tax revenue collected from July through May grew $134 million from the previous fiscal year, according to a monthly report by the state Department of Revenue.

  • June 12, 2024

    Ohio Tax Board Undoes Vacant Eatery's COVID-19 Value Cut

    An Ohio County Board of Revision erred when it lowered a vacant restaurant property's value after the property owner argued the value had dropped as a result of the COVID-19 pandemic, the state Board of Tax Appeals ruled.

  • June 12, 2024

    Treasury Issued Over $1B In Clean Vehicle Tax Credits

    The clean vehicle tax credit of up to $7,500 has saved buyers more than $1 billion in total upfront costs since January, the U.S. Treasury Department announced Wednesday, saying the figures represent a major milestone in lowering transportation costs since the incentive was updated in 2022.

  • June 12, 2024

    Florida Net Revenue Through April Beats Estimate By $879M

    Florida's net revenue from July through April exceeded forecasts by $879 million, the state Office of Economic and Demographic Research reported.

  • June 12, 2024

    Colo. Dept. OKs Tax Credit For Donations To Adoption Agency

    Donations to an agency that seeks adoptive parents for children qualify for Colorado's child care contribution tax credit, the state Department of Revenue said.

  • June 11, 2024

    Tax Agencies Must Exercise Caution With AI, Experts Say

    Artificial intelligence has the potential to make tax administration more efficient and effective but must be approached with great caution to minimize significant risks including privacy, fairness and quality control, experts on the subject said Tuesday.

  • June 11, 2024

    Precedent Favors Nationwide In Mich. Tax Fight, Judge Says

    A Michigan Court of Appeals judge said Tuesday that the state's tax agency was asking the court to turn its back on recent precedent to hold that Nationwide entities couldn't file as a unitary business to share insurance tax credits across their group members.

  • June 11, 2024

    RI Lawmakers OK Sharing Info About Biz Entities' Tax Status

    Rhode Island would allow its Division of Taxation and secretary of state's office to share information on a business' tax status as part of a bill passed by lawmakers and headed to the governor.

  • June 11, 2024

    NY Senate Confirms Gov.'s Appointment To Tax Tribunal

    The New York State Senate confirmed Democratic Gov. Kathy Hochul's nominee for the state's Tax Appeals Tribunal, according to a statement from the governor's office.

  • June 11, 2024

    Colo. To Allow Tax Credits For Gifts Through Intermediaries

    Colorado will allow taxpayers to claim income tax credits for charitable gifts made through certain intermediaries instead of directly to qualifying organizations under a bill signed by Democratic Gov. Jared Polis.

  • June 11, 2024

    NJ City's Watershed Property Is Subject To Tax, Court Says

    An undeveloped property in West Milford, New Jersey, that's owned by Newark was properly valued by West Milford, as the property is a watershed subject to tax, the New Jersey Tax Court ruled. 

  • June 11, 2024

    Texas General Revenue Up $263M From Last Fiscal Year

    Texas brought in $263 million more in general revenue from September through May than it did during the same period last fiscal year, the state comptroller's office said.

  • June 11, 2024

    Conn. Man's Land Not Used For Farming, Appeals Court Finds

    A tax assessor in Connecticut properly declassified a property owner's land as farmland, the state's appellate court ruled in an opinion released Tuesday, affirming a trial court's finding that the property was no longer used for farming.

  • June 11, 2024

    No Tax Owed On Mailed Ads, Insurer Tells Mich. Appeals Court

    Advertisements mailed for a Michigan insurance provider by an out-of-state direct-mail contractor should not incur the state's use tax, the insurer told a state appeals court Tuesday.

  • June 11, 2024

    Global Combined Reporting Catches States' Eyes, Expert Says

    States in the last two years are showing interest in worldwide combined reporting at a level not seen in decades, a tax expert said.

  • June 11, 2024

    Ohio Revenue Through May Misses Estimate By $1B

    Ohio general revenue fund receipts from July through May totaled roughly $1 billion less than expected, according to the state's Office of Budget and Management.

  • June 11, 2024

    Kostelanetz Partners Talk Benefits Of Atlanta Tax Firm Tie-Up

    Kostelanetz LLP partners Bryan Skarlatos and Todd Welty discuss the firm’s recent combination with Atlanta boutique Welty PC.

  • June 11, 2024

    NH General Revenues Beat Budget Forecast By $143M

    New Hampshire general revenue collection from July through May was $143 million higher than projected, according to the state Department of Administrative Services.

  • June 11, 2024

    La. Will Allow Deadline Discretion In Award Of Tax Incentives

    The Louisiana Economic Development agency will have discretion when awarding tax incentives to businesses that miss a deadline for reasons beyond their control under a bill signed by the governor Tuesday.

  • June 11, 2024

    Vt. Short-Term Rental Tax Proposal Vetoed

    A Vermont bill that would have imposed a 3% surcharge on short-term rentals was vetoed by the governor.

  • June 10, 2024

    Philly Tax Case Could Give Answers On Reach Of Localities

    The U.S. Supreme Court, presented with a Philadelphia resident's claim that the city's refusal to credit her Delaware state taxes paid against her city wage tax liabilities discriminated against interstate commerce, could answer questions about how much agency localities have to tax work performed elsewhere, panelists said Monday.

  • June 10, 2024

    Unclaimed Property Group Backs Disney At Mich. High Court

    An unclaimed property holder trade organization urged the Michigan Supreme Court to affirm that the state waited too long to demand that Disney and a restaurant company remit unclaimed property, arguing that third-party auditors' lax oversight allowed examinations to languish beyond the statute of limitations.

  • June 10, 2024

    NJ Panel OKs Relaxing Worker Location Rules For Tax Credits

    New Jersey would permanently loosen the employee location requirement for businesses to qualify for some of the state's tax breaks and grant programs as part of a bill advanced by the Senate Economic Growth Committee on Monday.

  • June 10, 2024

    Ariz. Justices Allow Tax On Marriott Loyalty Rewards Stays

    A Marriott-branded hotel in Arizona is liable for state taxes on rooms booked through a customer loyalty program, the state's Supreme Court said, upholding a state tax court decision.

  • June 10, 2024

    SD Declines To Respond To High Court Use Tax Appeal

    The South Dakota Department of Revenue sad it will not file a response in the U.S. Supreme Court to a construction company's petition that argues use tax imposed by the state on movable construction equipment was unconstitutional.

Featured Stories

  • Pa. Business Income Rule Sparks Worries Of Tax Overreach

    No Photo Available

    A regulation that the Pennsylvania Department of Revenue proposed to outline what constitutes apportionable business income has raised concerns from tax practitioners over whether the agency is seeking to expand its taxing authority over multistate businesses.

  • Win May Embolden IRS Use Of Economic Substance Doctrine

    Kat Lucero

    The IRS' successful wielding of the economic substance doctrine to characterize multinational telecommunications corporation Liberty Global's sophisticated set of intercompany deals as an abusive tax shelter could encourage the agency to apply similar analysis to even the most basic tax transactions.

  • La. Officials Aim To Salvage Redo Of Constitution's Tax Rules

    No Photo Available

    An effort to open the door for Louisiana's Legislature to make wholesale changes to the state's tax system might take center stage this summer during a tax-focused constitutional convention that could be called after a broader convention was shelved amid concerns about its scope and pace.

Expert Analysis

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

    Author Photo

    Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

  • Lean Into The 'Great Restoration' To Retain Legal Talent

    Author Photo

    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

    Author Photo

    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

    Author Photo

    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

    Author Photo

    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.

  • To Make Your Legal Writing Clear, Emulate A Master Chef

    Author Photo

    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.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

    Author Photo

    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.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

    Author Photo

    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.

  • Looking South With A Smile: SALT In Review

    Author Photo

    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.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

    Author Photo

    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.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

    Author Photo

    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.

  • Using A Children's Book Approach In Firm Marketing Content

    Author Photo

    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.

  • Tax Assessment: Recapping Georgia's Legislative Session

    Author Photo

    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.