State & Local

  • February 29, 2024

    Ind. Corp. Timely Filed Return Due To Extension, Dept. Says

    An Indiana company is due a corporate tax refund as the deadline for filing an amended return was extended due to a federal seven-month extension provision, the Department of Revenue said in a letter of findings.

  • February 29, 2024

    Ala. Bill Seeks Additional Simplified Sellers Use Tax

    Alabama would impose an additional tax amount on the price of tangible property sold in the state by participants in its simplified sellers use tax program under a bill introduced in the state House of Representatives.

  • February 29, 2024

    Conn. Bill Seeks Deduction For Homebuyer Account Deposits

    Connecticut would offer a tax deduction to some taxpayers for amounts deposited in a first-time homebuyers savings account under a bill introduced in the state House of Representatives on Thursday. 

  • February 29, 2024

    Colo. House OKs Multistate Online Insurance Tax Filing

    Colorado would require insurance companies to pay certain taxes through a multistate third-party online application approved by the state Division of Insurance under legislation passed by the state House of Representatives.

  • February 29, 2024

    Conn. Bill Seeks Sales Tax Cut For Housing Project Materials

    A bill introduced in the Connecticut Senate would reduce sales and use taxes on items used in the construction of affordable housing.

  • February 28, 2024

    Wash. Housing Program Funding Stream Survives Challenge

    A Washington appellate court has upheld a document-recording surcharge implemented statewide in 2021, the proceeds of which fund housing and homelessness initiatives, overriding a trade group's arguments that the surcharge is an unconstitutional property tax.

  • February 28, 2024

    SC Legislature OKs Standards For Transfer Pricing Matters

    South Carolina lawmakers passed a bill Wednesday that would impose additional standards for when the state or a business can assert alternative apportionment when evaluating transfer pricing matters.

  • February 28, 2024

    Oklahoma Will Eliminate State Tax On Groceries

    Oklahoma will eliminate the state's 4.5% tax on groceries as part of a bill signed into law by the governor Wednesday.

  • February 28, 2024

    Calif. Offers Tax Extension Following San Diego Floods

    San Diego taxpayers will have until June 17 to file and pay state taxes following storms and flooding in the area, which matches a federal tax extension, the state Franchise Tax Board announced.

  • February 28, 2024

    NY Acting Tax Head Says Flow-Through Entity Regs Next

    The New York state tax department's focus will shift to sourcing for flow-through entities now that regulations implementing the state's 2015 corporate tax overhaul have been adopted, the department's acting commissioner said during a panel discussion Wednesday.

  • February 28, 2024

    Wis. Tax Board Dismisses Sales Tax Appeal On Lack Of Proof

    The Wisconsin Tax Appeals Commission dismissed a company's sales tax protest, finding that the company failed to submit documentation to prove its case.

  • February 28, 2024

    Trump Can't Freeze $465M Penalty But Can Seek Loans

    A New York state appellate judge on Wednesday refused to freeze the $465 million civil fraud judgment against Donald Trump while he appeals the award, but said the former president could take out loans to cover the cost of the judgment.  

  • February 28, 2024

    South Dakota Forbids Digital Currency Tax Payments

    South Dakota would prohibit state government entities from accepting central bank digital currencies as payment for taxes and fees under a law signed by the governor.

  • February 28, 2024

    Stalled Pillar 1 Raises Specter Of EU Digital Tax

    The stalling at the international level of a redistribution of taxing rights known as Pillar One is raising questions about whether the European Union would revive a digital tax, which it had put aside hoping Pillar One would succeed.

  • February 28, 2024

    Ind. Legislature OKs Bill Giving Counties Exemption Power

    An Indiana bill allowing county governments to exempt mobile and manufactured homes from property taxes was passed by the state Legislature and is headed to the governor's desk.

  • February 27, 2024

    TaxAct Filers Ink $23M Deal Over Meta, Google Info Sharing

    TaxAct Inc. customers have asked a California federal judge to greenlight a settlement they say is worth more than $23 million and would resolve class claims accusing the tax preparation company of secretly sharing confidential taxpayer information with Meta Platforms Inc. and Google.

  • February 27, 2024

    Wash. Judge Asks If COVID 'Fire Sale' Should Impact Tax Plan

    A Seattle city attorney asked a Washington state appeals court on Tuesday to let the city keep a $160 million special property tax in place to fund waterfront improvements, as one judge questioned during oral arguments whether diminished property values post-pandemic should make the city recalculate the tax.

  • February 27, 2024

    Attys Get Personal In Mich. Foreclosure Default Fight

    Counsel traded jabs Monday over Michigan counties' tax foreclosure practices, with a lawyer for county treasurers claiming the other side took advantage of a family medical situation to launch a default judgment bid and a plaintiffs' attorney saying the case had ruined his friendship with the other lawyer.

  • February 27, 2024

    Md. Panel OKs Municipal Local Property Tax Credit Bill

    Maryland would allow the governing body of a municipality to award property tax credits for three property situations, the amount of which could be decided by the municipality, under a bill passed Tuesday by the state House Ways and Means Committee.

  • February 27, 2024

    Ga. House OKs Referendum On Personal Property Exemption

    Georgia would increase the state's tangible personal property exemption, exempting personal property under $20,000 from property tax, if the voters approve a referendum on a bill passed in the state House of Representatives.

  • February 27, 2024

    Chicago Board Will Appeal Transfer Tax Referendum Decision

    The Chicago Board of Election Commissioners will appeal a Cook County Circuit Court decision that barred the city from counting any votes cast in the real estate transfer tax referendum in the March 19 primary election, the board announced Tuesday.

  • February 27, 2024

    Ky. Bill Aims To Let General Assembly Allow Local Taxation

    Kentucky would allow constituents to vote on an amendment that would allow the General Assembly to grant localities the ability to tax, under a bill introduced in the state House of Representatives.

  • February 27, 2024

    SC Should Get 2.4% Of Partnership Interest Sale, DOR Says

    A South Carolina resident who sold his interest in a multistate partnership should apportion to the state 2.4% of his gain, which represents the percentage of the business that took place in the state, the South Carolina Department of Revenue said in a private letter ruling.

  • February 27, 2024

    Miss. Gov. Again Pitches Plan To Kill Individual Income Tax

    Mississippi's governor called on lawmakers to find a way to responsibly cut taxes this legislative session during his State of the State address, after once again pitching a plan to eliminate the individual income tax.

  • February 27, 2024

    Colo. Lawmakers OK Local-Option Property Tax Credits

    Local governments in Colorado would be authorized to grant property tax incentives to address local shortcomings related to the usage of real property under legislation approved Tuesday by the General Assembly.

Featured Stories

  • Stalled Pillar 1 Raises Specter Of EU Digital Tax

    Todd Buell

    The stalling at the international level of a redistribution of taxing rights known as Pillar One is raising questions about whether the European Union would revive a digital tax, which it had put aside hoping Pillar One would succeed.

  • Ohio Justices May Clear Up Persistent Sourcing Questions

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    Two cases pending before the Ohio Supreme Court could resolve questions around the evidentiary bar needed to prove that receipts from goods that are temporarily parked in the state's warehouses before being shipped elsewhere aren't subject to Ohio's gross receipts tax.

  • Lawmakers Brace For Lobbying Blitz On Expiring Tax Breaks

    Stephen K. Cooper

    Some lawmakers foresee an increase in lobbying activity this year as Congress considers renewing parts of the GOP's 2017 tax law that are approaching expiration, while efforts to address the influence of dark money in politics remain on hold.

Expert Analysis

  • 7 Common Myths About Lateral Partner Moves

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    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.