State & Local

  • November 21, 2024

    Fla. Nonprofit's Admission Fees Tax-Exempt, Dept. Says

    A Florida nonprofit corporation that charges admission and membership fees for use of its facilities does not owe sales tax on the fees, the Florida Department of Revenue said in an advisement released Thursday.

  • November 21, 2024

    MTC Panel Shelves Real-Time Sales Tax Audit Proposal

    The Multistate Tax Commission's Audit Committee opted not to proceed with considering a tax practitioner's proposal to develop a real-time sales tax audit program, but the project could be revisited after the intergovernmental organization fills vacant auditor positions, the panel's chair said Thursday.

  • November 21, 2024

    Minn. Tax Court Won't Revisit Stipulated $1M Property Value

    The Minnesota Tax Court rejected a challenge to a $1 million property valuation, saying it had already set that value to reflect a stipulation reached between the local assessor and the previous owner for the assessment date at issue.

  • November 21, 2024

    Florida Co.'s Purchases For Attractions R&D Are Exempt

    A Florida taxpayer's research and development expenses related to the development of new engineered attractions qualify for the state's research and development exemptions, the state Department of Revenue said in an advisement released Thursday.

  • November 21, 2024

    Miss. Collections Through Oct. Down $39M From Last Year

    Mississippi's general revenue collection from July through October underperformed the same period in the last fiscal year by $39 million, according to the state Department of Revenue.

  • November 20, 2024

    Fla. Couple Ask To Revive Suit Over Unclaimed Property

    A Florida couple asked the Eleventh Circuit Wednesday to revive their proposed class suit against the state's chief financial officer over a law that allows officials to hold unclaimed money indefinitely, arguing that it is a taking without just compensation because the state never pays interest on the amount held.

  • November 20, 2024

    NY Agency Says Ex-CUNY Employee's Payout Is Tax-Exempt

    A pension payment from the City University of New York to an employee who left CUNY before being vested in the retirement program is still tax-exempt retirement income, the state's tax department said.

  • November 20, 2024

    NY Dept. Finds Partnership Distributions Not Tax-Exempt

    Distributions from a certified public accounting firm to a retired partner incur New York state personal income tax, the state tax agency said, finding the distributions don't conform to the definition of retirement income under federal statute and aren't considered tax-exempt annuity payments under state regulations.

  • November 20, 2024

    NJ Court Must Revisit Assessor's Workplace Retaliation Claim

    A New Jersey trial court must revisit a municipal tax assessor's workplace retaliation claim as the case used by the court in its decision doesn't exempt assessors from the state's employee protection law, an appellate panel ruled Wednesday.

  • November 20, 2024

    Va. Tax Applies To Co.'s Service Fees, Tax Commissioner Says

    A furniture business that sells to customers in Virginia owes sales tax on delivery and installation fees because the services are provided in conjunction with products, the Virginia tax commissioner ruled.

  • November 20, 2024

    NY Finds Gov't Worker's Retirement Distributions Subtractable

    A distribution from a federal government retiree's thrift savings plan is not subject to New York state income tax, the state's tax department said.

  • November 20, 2024

    NY Says Changes To Fed. Tax Return Reset Refund Timeline

    A couple living in Switzerland for part of each year timely filed their claim for overpaid New York state income taxes dating back to 2011 soon after winning double-taxation relief under the Swiss-U.S. tax treaty in 2018, the state's tax department said.

  • November 20, 2024

    NY Tax Withholding Not Needed For Foreign Board Member

    A New York company that appointed an Italian citizen to its board of directors does not have to withhold state income tax for payments made to that board member, the state's tax department said.

  • November 20, 2024

    Pennsylvania Justices Nix Alcatel-Lucent's $4M Tax Refund

    Recent precedent should not be applied retroactively when deciding if a flat-dollar cap on Alcatel-Lucent's net loss deduction violated the Pennsylvania Constitution, the state's Supreme Court ruled Wednesday, nixing the company's $4 million income tax refund granted by a Commonwealth Court panel.

  • November 20, 2024

    NJ Power Broker, Attys Demand Wiretap Docs In RICO Case

    George E. Norcross III, a politically influential insurance executive in New Jersey, and others accused alongside him of a massive racketeering scheme demanded Wednesday that state prosecutors turn over complete wiretap application information dating back to 2016, arguing that those details form the core of the state's case against them.

  • November 20, 2024

    NY Says LLC's Partners Can Subtract Payroll Expense Shares

    Partners of a New York limited liability company may subtract from their state taxable income their distributive shares of payroll expenses that were not allowed to be deducted from their federal income, the state's tax department said.

  • November 20, 2024

    NY Says Couple Can't Carry Forward Charitable Deduction

    A New York couple cannot carry over a deduction for a charitable donation to subsequent tax years as there is nothing in the state's statutes that allows for such a move, the state's tax department said.

  • November 20, 2024

    Boston Mayor Touts Property Tax Relief Bill Before Panel

    Massachusetts lawmakers should allow Boston to adjust its property tax calculations to stabilize the share borne by residences, mitigating an impending tax hike, and boost a business personal property tax exemption, Boston's mayor told a legislative panel Wednesday.

  • November 20, 2024

    La. Total Revenue In Oct. Falls $242M From Last Year

    Louisiana revenue in October fell $242 million from the total for the same month last year, according to a report from the state Department of Revenue.

  • November 20, 2024

    Neb. Revenue Collection Through Oct. Matches Estimate

    Nebraska's total net revenue from July through October was level with estimates, according to the state Department of Revenue.

  • November 20, 2024

    NY Resident Owes Tax On Bonuses For Work Out Of State

    A New York resident who lived out of the country until late 2018 owes state and New York City tax on bonuses and stock units that were paid in 2019 for work done in prior years, the state tax agency said.

  • November 20, 2024

    Ill. Revenue Through Oct. Beats Forecast By $415M

    Illinois' general revenue collection from July through October outpaced a government forecast by $415 million, according to the state Office of Management and Budget.

  • November 20, 2024

    Va. Furniture Retailer Correctly Taxed, Commissioner Rules

    A Virginia furniture retailer that entered a lease agreement with a vendor for the use of product-imaging equipment but failed to remit the required sales and use tax was correctly issued an assessment, the state tax commissioner ruled.

  • November 19, 2024

    MTC Form Aims To Placate Tax Leery Post-Wayfair Sellers

    The Multistate Tax Commission hopes to finalize a form that certifies that marketplace facilitators will collect taxes on behalf of marketplace sellers, a commission director announced Tuesday, saying the document would assuage concerns from sellers who are reluctant to halt their tax responsibilities.

  • November 19, 2024

    MTC Partnership Group Eyes Sourcing Of Business Income

    The Multistate Tax Commission group working on the state taxation of partnerships pondered Tuesday how to source the business income of partnerships, especially those with complex structures.

Expert Analysis

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

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