State & Local

  • February 22, 2024

    Ex-HFZ Capital Chief Denies $86M Real Estate Fraud Charges

    The former head of troubled real estate firm HFZ Capital Group has pled not guilty in New York state court to dozens of criminal charges alleging he spearheaded a series of theft and tax fraud schemes that netted more than $86 million in total.

  • February 22, 2024

    NJ Tax Court Says Superior Court Can Hear Appeals

    New Jersey residents can pursue their third-party appeal of 2022 and 2023 property assessments in state Superior Court now that the state Tax Court no longer has jurisdiction, the Tax Court ruled.

  • February 22, 2024

    Minn. Tax Court Says Shipping Container Not A Homestead

    A Minnesota man who said he lived in a shipping container on a 40-acre piece of property was correctly denied a homestead exemption after failing to show the property was used for agricultural purposes, the state's tax court ruled.

  • February 22, 2024

    Wis. Co.'s Lack Of Evidence Dooms Appeal Before Tax Board

    A Wisconsin-based company can't continue its appeal of an additional sales and use tax assessment because a lease agreement and vendor statements weren't enough to support its petition, the state's tax commission said in a ruling released Thursday.

  • February 22, 2024

    US Can't Tax Ariz. Residents' Rebates From State, Court Told

    Arizona residents should not owe federal income tax on the state's one-time tax rebates issued last year because they were "general welfare" payments that federal guidance says are excluded from taxation, the state said in federal district court.

  • February 22, 2024

    Gallo Winery Qualifies For Lower NY Biz Tax Rate, ALJ Rules

    E.& J. Gallo Winery is eligible for a reduced business tax rate because it meets the requirements of a qualified New York manufacturer despite contracting a company to manage its property in the state, an administrative law judge said in a determination released Thursday.

  • February 22, 2024

    Va. Oil Terminal's Tax Value Upheld By Appeals Court

    A petroleum terminal was correctly valued by a local assessor at about $63 million for 2018 and $66 million for 2020, the Virginia Court of Appeals said, rejecting the owner's argument that the property's business prospects had plummeted, lowering its value.

  • February 22, 2024

    Sirius XM, NJ Settle $1.4M Tax Dispute Over Receipt Sourcing

    Sirius XM and New Jersey's tax agency agreed to settle the company's protest of a $1.4 million corporate tax assessment that centered on the proper method for sourcing receipts from services for tax years before the state switched to market-based sourcing.

  • February 22, 2024

    Mo. Bill Would Prohibit Local Food Sales Taxes

    Missouri would exempt retail sales of food from local sales tax as part of a bill introduced in the state House of Representatives.

  • February 22, 2024

    RI General Revenue Collection Beats Budget Estimates

    Rhode Island's total general revenues from July through January are $4 million higher than budget estimates, according to a report by the state's Department of Revenue.

  • February 22, 2024

    Ohio General Revenues Down $296M From Budget Estimates

    Ohio's revenue collection from July through January is down $296 million compared with estimates, according to a report by the state Office of Budget and Management.

  • February 22, 2024

    Utah General Revenue Collection Through Jan. Up $22M

    Utah's general revenue collection from July through January is $22 million higher compared with the same period last fiscal year, according to a report by the state Tax Commission.

  • February 22, 2024

    Md. House OKs Fee On Unpersuasive Property Tax Appeals

    Maryland's taxpayers would face a $100 fee if they are unable to persuade the state's Tax Court to revise high-dollar valuations of income-producing property under a bill passed Thursday by the state's House of Delegates.

  • February 22, 2024

    Conn. Bill Seeks To End Some Higher-Ed Property Exemptions

    Connecticut would no longer exempt property purchases by some higher education institutions from property tax under a bill introduced Thursday in the state House of Representatives.

  • February 22, 2024

    Ala. Bill Would Bar Additional Taxes On Crypto Payments

    Alabama would not allow payments made with digital assets such as cryptocurrency to be subject to taxes beyond those charged on other payments under a bill introduced in the state House of Representatives.

  • February 21, 2024

    COST Announces New President To Take Over March 1

    The board of directors for the Council on State Taxation has appointed a new president and executive director starting March 1, according to an announcement Wednesday.

  • February 21, 2024

    Philly Resolution Would Revive Tax Reform Commission

    The city of Philadelphia would reconvene its tax reform commission and advisory committee in order to get an updated analysis of the city's taxes under a resolution introduced in the City Council.

  • February 21, 2024

    Wis. Assembly OKs Reduction Of Veto Power

    The Wisconsin Assembly passed a joint resolution that would restrict the governor from using a partial veto on appropriation bills in a way that would increase taxes or fees.

  • February 21, 2024

    Colo. House OKs Expanding Quarterly Sales Tax Remittance

    Colorado would allow the state Department of Revenue to authorize quarterly sales and use tax filings for more taxpayers under a bill passed in the state House of Representatives. 

  • February 21, 2024

    Miss. Bill Would Exempt Forgiven Student Loans From Income

    Mississippi would exclude forgiven student loan debt from gross income under a bill introduced in the state House of Representatives.

  • February 21, 2024

    Md. Senate OKs Extending Tax Exemption For Aircraft Parts

    Maryland would extend a sales tax exemption for aircraft parts and equipment under a bill passed by the state Senate.

  • February 21, 2024

    Miss. House Bill Floats Lower Tax Rate On Food Sales

    Mississippi would halve the sales tax rate on food sales and eliminate the tax on purchases using food stamps as part of a bill introduced in the state House of Representatives.

  • February 21, 2024

    Wis. Bill Seeks Tax Credit For Newspaper Subscription Cost

    Wisconsin would allow residents to claim an income tax credit equal to 50% of the cost of a local newspaper subscription under a bill introduced in the state Senate.

  • February 21, 2024

    Baker McKenzie Adds San Francisco Tax Pro From Boutique

    Baker McKenzie has hired a state and local tax lawyer in San Francisco who joins the firm to broaden its ability to work with clients on a range of California tax matters, the firm announced Wednesday.

  • February 21, 2024

    Wash. General Revenues Up $9M From Forecasts

    Washington state's general revenues in January and part of February were roughly $9 million higher than budget forecasts, according to a report by the state Economic and Revenue Forecast Council.

Featured Stories

  • 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.

  • Calif. Tax Appeals Office Puts Own Powers Under Microscope

    Maria Koklanaris

    California's Office of Tax Appeals has asked the state's attorney general to find that the office lacks the power to invalidate regulations issued by other state agencies, raising an inquiry that could clarify when taxpayers must take disputes to court.

Expert Analysis

  • 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.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.