State & Local

  • June 21, 2024

    Taxation With Representation: Travers Smith, Potamitis Vekris

    In this week's Taxation With Representation, RSK Group Ltd. gets a £500 million ($632 million) investment, Boston Scientific Corp. acquires Silk Road Medical Inc., Masdar takes a part of Terna Energy SA, and Tate & Lyle PLC buys CP Kelco from JM Huber Corp.

  • June 20, 2024

    Trump Calls For Engoron's Recusal In Civil Fraud Case

    Former President Donald Trump and other defendants fighting a $465 million civil fraud judgment called on New York Supreme Court Justice Arthur Engoron to recuse himself Thursday in light of a once-suspended real estate attorney's recent judicial misconduct claims, which have since sparked a judicial investigation.

  • June 20, 2024

    Nebraska Net Revenue Misses Estimate By $49M

    Nebraska's net general fund receipts for July through May came in $49 million below a budget projection, according to a monthly report by the state Department of Revenue.

  • June 20, 2024

    La. Tax Agency Proposes Expanding Informal Payment Plans

    Louisiana taxpayers with less than $50,000 in taxes due would be able to pay over five years in an informal installment plan, the Louisiana Department of Revenue said in a proposed rule that would increase the current threshold.

  • June 20, 2024

    NY High Court To Review Tax On Co.'s Ad Analysis Services

    New York's highest court agreed Thursday to hear a research company's appeal of a lower court's finding that its services that measure the effectiveness of advertising campaigns constitute taxable information services.

  • June 20, 2024

    Ind. Rental Property Value Incorrectly Increased, Board Says

    An Indiana rental property's assessment will be reduced to its value from a previous tax year because the local assessor's market-based rent analysis failed to support an increased valuation, the state tax review board determined.

  • June 20, 2024

    Online Photos Not Proof Of Taxable Sales, Miss. Justices Told

    A Mississippi trial court erred in ruling that a couple's yard sale transactions were taxable as the decision relied upon Facebook photos used by the state tax department as evidence, the couple told the state Supreme Court.

  • June 20, 2024

    Ariz. Delays Certification Of 3rd-Party Sales Tax Sourcing

    Arizona delayed by two years the implementation of a recently enacted requirement that the state Department of Revenue create a certification process for third-party providers of sales tax sourcing services under a bill signed by Democratic Gov. Katie Hobbs.

  • June 20, 2024

    Mich. Insurer Owes Tax On Mailed Ads, Appeals Court Says

    A Michigan life insurance company owes use tax on advertisements mailed by an out-of-state contractor, the Michigan Court of Appeals ruled Thursday, upholding a lower court's decision.

  • June 20, 2024

    Ore. Water Treatment Plant Not On Farmland, Tax Court Says

    Portions of farmland used for a wastewater treatment facility were correctly denied a special farm-use assessment rate, the Oregon Tax Court said, allowing the special rate for other contested areas of the property.

  • June 20, 2024

    Ind. Car Wash Valued Correctly, State Tax Board Says

    An Indiana car wash was correctly valued by the local tax board as the property owner failed to provide market evidence to support a reduction in its assessment, the state tax review board determined.

  • June 20, 2024

    Group To Appeal Rejection Of Suit Against Colo. Funding Law

    Colorado's law creating fees to fund transportation enterprises violates the state's Taxpayer's Bill of Rights, a conservative group suing to throw out the fees told a state court, saying it was appealing to the state Court of Appeals.

  • June 20, 2024

    Ark. Cuts Income Tax Rates, Expands Homestead Credit

    Arkansas cut its income tax rates and increased its homestead property tax credit under a bill signed by Gov. Sarah Huckabee Sanders.

  • June 20, 2024

    Casinos Must Fight Hotel Tax In State Court, 5th Circ. Says

    Owners of two Louisiana casinos with attached hotels must challenge Baton Rouge in state court, rather than federal court, over taxes the city says they owe on free hotel stays they gave patrons, the Fifth Circuit ruled, saying the state is entitled to deference.

  • June 20, 2024

    Nationwide Wins Mich. Combined Filing Tax Fight On Appeal

    Nationwide entities can file as a unitary business in Michigan to share tax credits across their group members, the state Court of Appeals ruled Thursday, overturning a state tax tribunal decision that said insurance companies were required to file separate returns.

  • June 20, 2024

    Repatriation Tax Doesn't Violate Constitution, Justices Rule

    The U.S. Supreme Court upheld the 2017 federal tax overhaul's mandatory repatriation levy on Thursday, finding the measure applies to the earnings of foreign corporations with U.S. shareholders and therefore does not raise constitutional questions about taxing unrealized income. 

  • June 18, 2024

    The 2 Attys Ensnared In A NJ Mogul's Racketeering Rap

    New Jersey businessman George E. Norcross III may be the alleged mastermind of a racketeering scheme to reap millions in tax credits on waterfront property in a distressed city, but the explosive indictment also reveals the purported roles of two attorneys with close ties to the Democratic Party.

  • June 18, 2024

    Ore. To Adopt IRS' Free E-File Program For 2025 Season

    Oregon will participate in the Internal Revenue Service's Direct File free online tax filing program when it returns for the 2025 filing season, the U.S. Department of the Treasury and the IRS announced Tuesday.

  • June 18, 2024

    RI To Allow Sharing Info About Biz Entities' Tax Compliance

    Rhode Island will allow its Division of Taxation to share information on business entities' tax compliance with the secretary of state's office under legislation signed by the governor.

  • June 18, 2024

    NM Appeals Court Says Co.'s Foreign Dividends Not Taxable

    New Mexico's administrative hearing office erred in finding an oil and gas company must pay tax on its foreign dividend income as those subsidiaries aren't considered part of its unitary group, the state appeals court ruled.

  • June 18, 2024

    Okla. To Provide Tax Break For Digital Asset Mining Machinery

    Oklahoma will provide a sales tax exemption for machinery used for commercial mining of digital assets under a bill signed by the governor.

  • June 18, 2024

    La. Tax Chief Backs Digital Goods Tax, Fewer Exemptions

    Louisiana's top tax official told a state tax-writing panel Tuesday that eliminating tax exemptions while broadening the sales tax base to include digital goods and services could pay for cutting the state's personal and corporate income tax rates.

  • June 18, 2024

    Ariz. Tax Court Nixes Valuation Based On Crops Grown

    An Arizona county assessor wrongly valued agricultural property based on the crops grown, subjecting the land to enormous valuation increases, the state Tax Court said.

  • June 18, 2024

    Colo., Tax Group Reach Tentative Ageement In Elections Case

    A group challenging Colorado reporting laws for ballot measure advocates has tentatively settled its lawsuit, the group and state officials told a federal court.

  • June 18, 2024

    Ky. Church's Tax Protest Must Go Through Local Board

    A Kentucky church must work through its property tax appeal with a local review board before the courts can review the issue, a state appeals court said, upholding a lower court ruling.

Featured Stories

  • The Tax Angle: More GOP TCJA Teams, Nonprofit Hospitals

    Stephen K. Cooper

    From a look at efforts by the Republicans on the Senate Finance Committee to prepare for next year's expiration of the 2017 tax overhaul law to a new call for nonprofit hospitals to provide more charity care, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • Staffing Hurdles Could Slow Impact Of IRS Audit Boost

    David van den Berg

    The Internal Revenue Service's intended ramping up of enforcement on wealthy people, large corporations and complex partnerships may not have a meaningful impact in the short term because of challenges in hiring and training people to do the work.

  • Digital Taxes May Take Hold Regardless Of Treaty Signing

    Natalie Olivo

    An internationally agreed-upon freeze on digital levies may continue to thaw even if countries meet their impending deadline to sign a related treaty for new corporate tax rules, in part because the accord faces a hazy path to formal ratification.

Expert Analysis

  • Money, Money, Money: Limiting White Collar Wealth Evidence

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    As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

  • How Associates Can Build A Professional Image

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    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

  • Firms Must Rethink How They Train New Lawyers In AI Age

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    As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

  • Think Like A Lawyer: Always Be Closing

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    When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.

  • Credit Cards And Trading Cards: SALT In Review

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    From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Calif. Budget Will Likely Have Unexpected Tax Consequences

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    A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

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    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

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    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

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    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

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    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

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    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

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    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?

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    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.