State & Local
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December 08, 2023
Ohio Senate OKs Transfer Of Power On Property Tax Valuation
Ohio would transfer authority from the state's tax commissioner to county auditors to determine whether real property is valued uniformly for tax purposes under a bill approved by the state Senate.
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December 08, 2023
The Tax Angle: R&D Deal, Tax-Writer Retirements
From a look at possible December tax legislation that could revive research and development tax breaks to planned replacements for upcoming retirements from Congress' two tax-writing committees, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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December 08, 2023
Wis. To Allow Disclosure Of Tax Info For Investigations
Wisconsin will authorize employees of the state revenue and justice departments to disclose tax return information if the disclosure is related to their official duties when conducting or aiding an investigation, under a bill signed by the governor.
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December 08, 2023
Narrow Ruling Expected In Justices' Repatriation Tax Review
Several tax law experts expect a narrow ruling on the constitutionality of the one-time repatriation tax after the U.S. Supreme Court justices signaled they were cognizant of the tax code consequences a broad ruling could have.
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December 08, 2023
La. Water Cos. Can Protest Pumpage Charges, Board Rules
Two Louisiana water companies can proceed with their claims that a conservation district's charges for pumping water were actually illegal severance taxes, the state's Board of Tax Appeals said, because the companies are the ones liable for the charges.
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December 08, 2023
Wis. Expands Tax Breaks For Farmland Preservation
Wisconsin is expanding eligibility for farmland preservation tax credits and increasing the amounts of credits that eligible landowners can receive for qualifying acres, under a bill signed by the governor.
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December 08, 2023
COVERAGE RECAP: Day 42 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 42.
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December 07, 2023
NY Marina Challenges Town's Pier Construction Permit Fee
A marina and its owner have filed a proposed class action against two governing boards of a New York town in federal court, alleging that an administrative fee the town charges for the development of docks and piers is unconstitutionally excessive and unlawful.
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December 07, 2023
Trump Expert Tells NY Trial Court There's No Sign Of Fraud
Donald Trump returned to his civil fraud trial in person Thursday as his final expert witness testified there was no evidence of accounting fraud by the former president, who stands accused of falsifying his financial statements to secure lucrative terms on loans and insurance for his real estate empire.
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December 07, 2023
Congress Members Pitch Bill Letting States Set Pot Policy
Members of Congress on Thursday unveiled a revamped version of a bipartisan bill to allow states, tribes and U.S. territories to implement their own marijuana policies without interference from federal prohibition.
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December 07, 2023
US Trade Tensions With Canada Spark Defense Of DSTs
The U.S. government's threats of retaliatory trade measures in response to Canada's proposed digital services tax have drawn criticism from specialists, who say certain DSTs aren't inherently discriminatory and are a relatively feasible way for countries to tax revenue generated online.
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December 07, 2023
NJ Bills Would Allow Lower Tax Rate On Land Improvements
New Jersey would allow some municipalities to impose a lower property tax rate on improvements to land than on the land itself and would propose a state constitutional amendment to allow for the lower rate under measures introduced in the state Assembly.
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December 07, 2023
Microsoft Shareholders Reject Tax Transparency Plan
Microsoft shareholders struck down a proposal for public country-by-country reporting of tax data Thursday, the latest rejection of efforts to convince investors that such transparency is inexpensive, valuable for evaluating risks and can position companies ahead of the curve.
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December 07, 2023
Ind. Tax Court Finds Gas Station Valuation Appeal Timely
An Indiana convenience store and gas station timely filed a valuation appeal because it raised a possible objective error that triggered a three-year statute of limitations, the state's tax court said, but the court ultimately found that the challenged valuation was correct.
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December 07, 2023
Ind. Tax Dept. Says Some Of Biz's Software Is Tax-Exempt
A company operating in Indiana is entitled to a sales and use tax refund on some of the pre-written software it purchased as it was buying the right to access the software, but other purchases are still taxable, the state's tax agency said.
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December 07, 2023
Ind. Biz Doesn't Owe Additional Sales Tax, Tax Dept. Says
An Indiana company proved that it paid sales tax on items it purchased from retailers in its business operations, refuting the findings of an audit that determined it owed additional tax, the Department of State Revenue said.
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December 07, 2023
Ohio Tax Break Covers Section Of Timber Land, Board Says
A 13-acre portion of Ohio timber land qualifies for a property designation for agricultural use because it is a part of a larger piece of property that qualifies, the state Board of Tax Appeals ruled Thursday.
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December 07, 2023
Wis. OKs Tax Breaks Meant To Keep MLB Team In Milwaukee
Wisconsin will expand a sales and use tax exemption granted to the home stadium of the Milwaukee Brewers as part of a plan to keep the team in the state under a bill signed by the governor.
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December 07, 2023
COVERAGE RECAP: Day 41 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 41.
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December 06, 2023
Ohio Senators Rewrite Voter-Approved Pot Legalization
The Ohio State Senate spent Wednesday evening passing last-minute revisions to Ohio Issue 2, which legalized marijuana in the state, to decrease the amount an adult could possess while allowing some to be grown at home.
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December 06, 2023
La. Income Tax Foe Appointed To Lead State Tax Agency
A Louisiana state representative who has advocated for eliminating the state's personal income tax was appointed Wednesday by the state's incoming governor to serve as the next secretary of the Department of Revenue.
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December 06, 2023
New York MTA Board Approves Congestion Pricing Tolls
The board of New York's Metropolitan Transportation Authority on Wednesday approved new tolls under a controversial first-in-the-nation plan to charge all drivers entering midtown Manhattan a fee ranging from $15 for passenger vehicles to over $24 for trucks.
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December 06, 2023
Trump's NY Gag Appeal Claims Laughable, Judge's Atty Says
The New York state trial court that hit Donald Trump with gag orders in his civil fraud case defended those decisions Wednesday in an appellate filing, calling Trump's alleged free speech injuries "risible" compared to the potential harm to court staff.
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December 06, 2023
Ohio Rolls Out Electronic Notifications Of Tax Assessments
The Ohio Department of Taxation on Wednesday encouraged taxpayers to sign up to receive notices of assessments electronically as the agency carries out a law change that no longer requires it to send certain notices by certified mail.
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December 06, 2023
Ark. Revenue Down 5.6% From Prior Year, Tax Agency Says
Arkansas' net general revenue for the first five months of the state's fiscal year came in at $2.8 billion, 5.6% lower than at that point last year but still ahead of what was forecast, the state Department of Finance and Administration reported.
Mich. Judges Quiz Holding Co.'s Bid To Ditch Detroit Tax
NY Tribe, County Reach Deal In Vehicle Use Tax Row
NYC Plans To Expedite Housing Projects Facing Tax Deadline
Mich. Judges Quiz Holding Co.'s Bid To Ditch Detroit Tax
Two Michigan Court of Appeals judges sounded skeptical Friday of a holding company's arguments that it didn't owe Detroit income tax on the sale of stock in a Canada-based tobacco testing company, with one judge calling the transaction's setup "a corporate shell game."
NY Tribe, County Reach Deal In Vehicle Use Tax Row
The Saint Regis Mohawk Tribe and local government officials have reached a settlement in the tribe's attempt to bar a New York county from imposing vehicle use taxes against its members.
NYC Plans To Expedite Housing Projects Facing Tax Deadline
The New York City mayor's office kicked off its plan to clear red tape for affordable housing projects that began before the sunset of the 421-a tax abatement program, also announcing Wednesday the administration's new executive director of housing.
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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The Tax Angle: R&D Deal, Tax-Writer Retirements
From a look at possible December tax legislation that could revive research and development tax breaks to planned replacements for upcoming retirements from Congress' two tax-writing committees, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
-
Narrow Ruling Expected In Justices' Repatriation Tax Review
Several tax law experts expect a narrow ruling on the constitutionality of the one-time repatriation tax after the U.S. Supreme Court justices signaled they were cognizant of the tax code consequences a broad ruling could have.
-
US Trade Tensions With Canada Spark Defense Of DSTs
The U.S. government's threats of retaliatory trade measures in response to Canada's proposed digital services tax have drawn criticism from specialists, who say certain DSTs aren't inherently discriminatory and are a relatively feasible way for countries to tax revenue generated online.
Expert Analysis
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Breaking Down High Court's New Code Of Conduct
The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.
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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.