State & Local
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December 06, 2023
Mass. November Revenues Down From 2022
Massachusetts collected about $2.25 billion in taxes in November, about 5.5% less than in November 2022 and 10.9% below the revenue forecast, according to preliminary data released by the state's tax department.
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December 05, 2023
Trump's Broker & Club Member Touts Mar-A-Lago's $1B Value
A Florida real estate broker and member of Donald Trump's Mar-a-Lago club took the stand Tuesday in New York state court to defend the former president's valuation of the property, saying it was worth more than $1 billion based on his billions in sales experience and "gut" feelings.
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December 05, 2023
Pa. Justices Won't Review Hospitals' Denied Tax Exemptions
The Supreme Court of Pennsylvania won't review a lower court's finding that a trio of hospitals in Chester County paid too much in "management fees" and executive salaries to be considered tax-exempt nonprofits, the court said Tuesday.
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December 05, 2023
Calif. Regs Clarify 'Net Income Tax' For Out-Of-State Biz
California clarified the term "net income tax" for purposes of the taxation of California taxpayers' out-of-state business activity and eligibility for a related credit under regulatory amendments adopted by the state Franchise Tax Board.
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December 05, 2023
Justices Wary Of Repatriation Tax Review Consequences
U.S. Supreme Court justices questioned a Washington couple's counsel about their challenge to the one-time repatriation tax during oral arguments Tuesday, with some suggesting that a ruling in the couple's favor would upend other parts of the federal tax code.
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December 05, 2023
Calif. Co. Owes Tax On Purchases For Oil Refinery, OTA Says
A California sales tax assessment for a company's purchases of equipment installed at an oil refinery should not be redetermined because the company was not acting as a seller of machinery, the state Office of Tax Appeals ruled.
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December 05, 2023
Calif. Tax Appeals Office Upholds Co.'s Late Filing Penalty
The California Franchise Tax Board's late penalty against a company claiming to not have realized it needed to file a return will stand because the company failed to prove a reasonable cause to abate the penalty, the Office of Tax Appeals ruled.
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December 05, 2023
Texas Sales Tax Revenue Up In Nov., But Other Numbers Dip
Texas sales tax revenue in November came in higher than last year at $4.1 billion, while overall tax collections in the state continued to underperform compared to the previous year's figures, according to data from the comptroller's office.
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December 05, 2023
Calif. Tax Office Backs 1990s Assessments Against Couple
A real estate developer and his wife failed to show that the California Franchise Tax Board was wrong in its assessments of income tax and penalties totaling $120,000 for 1993 and 1994, the state's Office of Tax Appeals said.
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December 05, 2023
Calif. Biz Owes Late Payment Penalty On Liability, OTA Rules
A California company that sold its stock to another company is liable for the late payment penalty assessed on the tax liability that resulted from the sale, the state Office of Tax Appeals ruled.
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December 05, 2023
DeSantis Floats Doubling Biz Discount For Filing Sales Taxes
Florida would double the maximum discount for timely remitted sales and use taxes and would renew several sales tax holidays under a budget that Republican Gov. Ron DeSantis floated Tuesday.
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December 05, 2023
Pa. Nov. Revenue Tops Projection By $46M, Tax Agency Says
Pennsylvania collected $3.1 billion in revenue in November, $46.4 million more than expected, the state Department of Revenue said.
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December 05, 2023
Iowa Extends Deadline For Pass-Through Entity Tax Election
Iowa extended its deadline to make a pass-through entity tax election for 2022, the state Department of Revenue said.
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December 05, 2023
COVERAGE RECAP: Day 40 Of Trump's NY Civil Fraud Trial
Law360 reporters are providing live coverage from the courthouse as former President Donald Trump goes on trial in the New York attorney general's civil fraud case. Here's a recap from day 40.
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December 04, 2023
Trump Seeks NY High Court Review Of Fraud Trial Gag Orders
Former President Donald Trump on Monday sought to have New York's highest court review his appeal of the reinstatement of gag orders in the civil fraud trial over the state's claims that he defrauded banks and insurers by falsely inflating his net worth.
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December 04, 2023
GOP Effort To Rewrite Ohio Pot Legalization Spurs Backlash
Cannabis reformers and hemp industry advocates on Monday sounded the alarm about a Republican-led proposal to substantively rewrite Ohio's voter-approved marijuana legalization law just days before it is due to take effect.
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December 04, 2023
Tax Sale Foreclosure Violates Takings Clause, NJ Panel Says
A New Jersey state appeals court said Monday that a landowner should be able to keep his property after nearly losing it in a tax sale foreclosure, citing the U.S. Supreme Court's ruling in a takings case earlier this year.
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December 04, 2023
Miss. Justices Say County Has Authority Over Tax Exemption
A Mississippi warehouse operator must pay tax on its in-transit property as the state high court said the county government had authority to deny the exemption, but the company is not on the hook for $2.5 million in alleged back taxes.
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December 04, 2023
Wash. To Provide Biz Tax Break For Newspaper Publishers
Businesses primarily engaged in the printing or publishing of newspapers or eligible digital content will be exempt from Washington state's business and occupation tax starting Jan. 1, the state Department of Revenue said.
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December 04, 2023
Va. Tax Applies To Security System Sales, Commissioner Says
A Virginia company that sells and installs security systems must remit tax on its sales because it sells its products to homebuilders, making it responsible for the tax, the state's tax commissioner ruled.
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December 04, 2023
Ore. Tax Court Denies Exemption For Vacated Building
The owner of an Oregon office building is not entitled to a property tax exemption because a tenant using a portion of the building for charitable purposes stopped occupying the structure during the COVID-19 pandemic, the state's tax court said.
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December 04, 2023
Va. Hardwood Co. Owes Sales Tax, Commissioner Affirms
A Virginia hardwood manufacturer was not eligible for a sales tax exemption on its purchases of kiln decking and a picture tally system because the property was not used directly in manufacturing, the state tax commissioner affirmed.
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December 04, 2023
NJ Proposed Rules Would Update Compliance With Tax Pact
The New Jersey Division of Taxation would readopt and amend regulations to maintain its compliance with the Streamlined Sales and Use Tax Agreement, the division announced Monday.
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December 04, 2023
Ore. Tax Court OKs Disability Extension For Refund Request
An Oregon woman with multiple sclerosis met the requirements under federal law for financial disability, so her request for a 2015 income tax refund was not time-barred, the state's tax court said.
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December 04, 2023
COVERAGE RECAP: Day 39 Of Trump's NY Civil Fraud Trial
Law360 reporters are providing live coverage from the courthouse as former President Donald Trump goes on trial in the New York attorney general's civil fraud case. Here's a recap from day 39.
NY Telework Tax Applies To Conn. Tax Professor, ALJ Rules
NYC Revives Tax Credit For Biotech Startups
Pa. Justices' Philly Tax Ruling Highlights Local Control
NY Telework Tax Applies To Conn. Tax Professor, ALJ Rules
A tax professor who lives in Connecticut but teaches in New York falls under the jurisdiction of New York's policy of taxing nonresidents and is not entitled to a refund for days worked at home, including during the COVID-19 pandemic, according to a determination obtained Tuesday by Law360.
NYC Revives Tax Credit For Biotech Startups
A revived tax credit that aims to create jobs in New York City's biotech industry by providing up to $3 million in annual benefits for eligible startups was signed into law Monday, the office of New York City Mayor Eric Adams announced.
Pa. Justices' Philly Tax Ruling Highlights Local Control
A Pennsylvania Supreme Court finding that Philadelphia doesn't need to credit Delaware income tax paid against a resident's city wage tax liabilities shows that a locality's administration of its taxes can be key to determining whether state and local taxes must be analyzed together for constitutional purposes.
Editor's Pick
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Pa. Justices Uphold Philly Credit Denial For Woman's Del. Tax
Philadelphia doesn't need to credit a resident's payment of Delaware state income tax against her city wage tax liabilities, the Pennsylvania Supreme Court ruled Wednesday, holding that the city's policy of crediting only tax paid to other localities is constitutional.
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Justices Won't Hear Wis. Printer's NC Sales Tax Case
The U.S. Supreme Court declined on Tuesday to review the North Carolina Supreme Court's decision that it was OK for the state to levy sales tax on a Wisconsin-based printing company with a transaction that took place entirely outside North Carolina.
Featured Stories
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Former Clerks Say Justice O'Connor Still Worth Emulating
BigLaw attorneys mentored by former U.S. Supreme Court Justice Sandra Day O'Connor, who died Friday after a lengthy battle with dementia, say she'll be remembered as an incisive jurist who always put facts and practical considerations above abstract ideological commitments, as well as a deeply gracious and down-to-earth woman who never let her dedication to the law overshadow her zest for life.
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Pa. Justices' Philly Tax Ruling Highlights Local Control
A Pennsylvania Supreme Court finding that Philadelphia doesn't need to credit Delaware income tax paid against a resident's city wage tax liabilities shows that a locality's administration of its taxes can be key to determining whether state and local taxes must be analyzed together for constitutional purposes.
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4 Decisions For Which Justice O'Connor Will Be Remembered
Many of the hotly divided cases at the U.S. Supreme Court came down to Justice Sandra Day O’Connor, a central force on the bench whose savviness at striking compromises and taking a pragmatic approach to resolve disputes is on full display in four opinions.
Expert Analysis
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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.
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'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor
Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.
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An Unsound Silence: SALT In Review
From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Year-End Look At Florida's Capital Investment Tax Credit
Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.
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Understanding Discovery Obligations In Era Of Generative AI
Excerpt from Practical Guidance
Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.
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The Case For Post-Bar Clerk Training Programs At Law Firms
In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.
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Ohio Voters Legalize Cannabis — What Comes Next?
This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.
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Bezos On The Move: SALT In Review
From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief
In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.
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AI Can Help Lawyers Overcome The Programming Barrier
Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.
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Preparing Law Students For A New, AI-Assisted Legal World
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.
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General Counsel Need Data Literacy To Keep Up With AI
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.
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Kentucky Tax Talk: Clash Over Industrial Supplies Exemption
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.