State & Local

  • May 08, 2024

    Calif. Justices Weigh Striking Anti-Tax Ballot Initiative

    California Supreme Court justices sought to understand Wednesday if a measure approved for the November ballot that would make it harder to raise taxes would eliminate lawmakers' ability to tax and would illegally revise — rather than amend — the state constitution.

  • May 08, 2024

    Va. Tax Head Allows Modified Apportionment For Manufacturer

    The Virginia tax commissioner abated most of a company's corporate income tax assessment after finding the business was eligible to use a modified apportionment method for manufacturers.

  • May 08, 2024

    Va. Rental Tax Doesn't Apply To Co.'s Long-Term Leases

    A company that leases mobile and construction equipment from its parent company doesn't owe Virginia motor vehicle rental tax because the leases aren't short-term rentals, the state tax commissioner ruled. 

  • May 08, 2024

    Va. Tax Head Finds Royalties Ineligible For Full Exception

    A corporation filing in Virginia that paid royalties to an affiliate wasn't entitled to a state income tax exception for the full amount of the expense, the state tax commissioner said, citing a state Supreme Court ruling and concluding that the company's refund claim couldn't be granted.

  • May 08, 2024

    Va. Tax Head Won't Change Taxpayer's Apportionment Factor

    A Virginia taxpayer that owns more than 10% of a limited partnership's interest is still not entitled to an alternate apportionment method, the state tax commissioner said in a letter ruling. 

  • May 08, 2024

    Calif. Senate Committee Recommends Data Extraction Tax

    California would levy its 7.25% state sales and use tax on large online companies with digital advertising revenue above $2.5 billion and use the tax revenue to fund a credit regime for local news outlets under a bill passed by a Senate committee Wednesday.

  • May 08, 2024

    Ind. Youth Center Rightly Denied Tax Exemption, Board Says

    An Indiana youth center was correctly denied a religious tax exemption because the property is used to the benefit of the adopted children of the organization's founder, the state Board of Tax Review said in a decision published Wednesday.

  • May 08, 2024

    La. Board Says Class Claims On Solar Credits Need Tax Pleas

    Louisiana residents who have joined in a class action seeking damages from deferred solar panel tax credits that were capped annually must amend their claims to include tax violations, the state Board of Tax Appeals said.

  • May 08, 2024

    Colo. House OKs Temporary Income Tax Cut, Refund Changes

    Colorado would temporarily lower its flat income tax rate for the current tax year and could reduce the rate in upcoming years based on the levels of future state surpluses under legislation approved Wednesday by the state House of Representatives.

  • May 08, 2024

    NJ Utility Co. Appeals Tax Assessment On Labor Fees

    A utility company based in New Jersey asked the state tax court to set aside a roughly $342,000 sales and use tax assessment, arguing that the Division of Taxation included labor charges that were not taxable.

  • May 08, 2024

    La. House OKs Constitutional Convention For Tax Overhaul

    The Louisiana House of Representatives approved legislation that would call a convention to rework some elements of the state constitution, including moving certain tax provisions into state statutes to give lawmakers more flexibility to address a looming budget deficit.

  • May 08, 2024

    A Foley Hoag Co-Chair Joins Litigation Firm As Name Partner

    Litigation and dispute resolution firm Elliott Kwok Levine & Jaroslaw LLP will operate under a new name after welcoming as its newest name partner a former federal prosecutor who most recently co-chaired Foley Hoag LLP's white-collar crime and government investigations practice.

  • May 08, 2024

    Va. Biz's Forklift Exempt From Use Tax, Commissioner Rules

    A forklift owned by a business engaged in electronics dismantling and recycling qualifies for a use tax exemption because it was used for industrial processing, the Virginia tax commissioner said.

  • May 08, 2024

    Va. Tax Head Denies Exceptions For Receivables Factoring

    The Virginia tax commissioner said a corporation that sold invoices to another entity doesn't qualify for an expense exception for factoring costs because it was unable to prove there was a valid business purpose other than the avoidance of tax.

  • May 08, 2024

    Colo. Lawmakers Approve Film Tax Credit Extension

    Colorado's film production tax credit would run through 2031 and make changes to the credit under legislation passed Wednesday by the state Senate and headed to the governor.

  • May 08, 2024

    Mass. Dept. Says Part Of Bundled Phones' Value Not Taxable

    Consumers buying discounted mobile phones in Massachusetts as part of a bundled package owe sales tax only on the amount actually paid, the state tax department said, responding to a 2023 court ruling.

  • May 08, 2024

    Colo. Lawmakers OK Historic Structure Tax Credit Extension

    Colorado's tax credit for rehabilitation of historic structures would be extended and apply to structures as young as 30 years old under legislation approved by the Senate and headed to the governor.

  • May 07, 2024

    LA Cannabis Co. Owes $216K In Taxes, City Says

    Los Angeles has slapped a Venice cannabis shop with a lawsuit accusing it of shirking a more than $200,000 tax obligation, asking a state court for to force the dispensary to pay up.

  • May 07, 2024

    SD Unapportioned Use Tax Unconstitutional, US Justices Told

    South Dakota's imposition of an unapportioned use tax on a construction company's movable construction equipment — some of which was used in the state for one day — violates the fair apportionment requirement of the commerce clause, the company told the U.S. Supreme Court on Tuesday.

  • May 07, 2024

    Colo. House OKs Tax Credits For Gifts Through Intermediaries

    Colorado would allow income tax credits for charitable gifts made through certain intermediaries instead of directly to qualifying organizations under legislation approved Tuesday by the state House of Representatives.

  • May 07, 2024

    Calif. OTA Backs Excluding Dealership Sale From Sales Factor

    A business that operates car dealerships rightly had the gross receipts from its sale of an Alaskan dealership excluded from its California sales factor, the California Office of Tax Appeals ruled.

  • May 07, 2024

    Ore. Tax Court Drops Values Of Residential Parcels

    The Oregon Tax Court ruled that the real market values of two parcels teed up for a residential subdivision should be lowered after agreeing with the owner's comparable sales study and development cost analysis.

  • May 07, 2024

    Colo. Legislature OKs Apprenticeship Tax Credit

    Colorado would create a refundable income tax credit for the creation of apprenticeship programs, up to $12,600 per apprentice per year, under a bill passed by the state Senate.

  • May 07, 2024

    Colo. House OKs Conservation Easement Tax Break Extension

    Colorado would extend its conservation easement tax credit through 2031 and raise its statewide annual cap on available credits under legislation approved Tuesday by the state House of Representatives.

  • May 07, 2024

    Calif. Credit For Tax Paid Doesn't Apply To Couple, OTA Says

    A couple is not entitled to a credit against their California tax liability for capital gains tax paid in Virginia, even if the tax was paid in error, the California Office of Tax Appeals ruled. 

Expert Analysis

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

  • A Bold Idea And A Striking Disregard: SALT In Review

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    From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Traps To Avoid When Selling CRE In Las Vegas Area

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    When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.

  • How Clients May Use AI To Monitor Attorneys

    Excerpt from Practical Guidance
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    Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.

  • The Pop Culture Docket: Judge D'Emic On Moby Grape

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    The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.

  • Breaking Down High Court's New Code Of Conduct

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    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.

  • Legal Profession Gender Parity Requires Equal Parental Leave

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    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.

  • 'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor

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    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.

  • An Unsound Silence: SALT In Review

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    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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