State & Local

  • May 21, 2024

    Nixing Green Energy Tax Perks Would Be Tough For Trump

    Former President Donald Trump has vowed to scrap Democrats' signature 2022 climate law should he get reelected in November, but following through on that campaign promise could prove difficult amid bipartisan support for many of the law's clean energy tax incentives and a potentially divided Congress.

  • May 21, 2024

    Nev. Commission Floats Regs To Implement Tax On Cannabis

    Nevada would establish requirements for implementing the state's excise tax on cannabis that would apply to products obtained or bought by a "cannabis consumption lounge" and would clarify tax reporting rules for retail sales of cannabis under regulations proposed by the state Tax Commission.

  • May 21, 2024

    CohnReznick Adds PwC Partner To International Tax Practice

    CohnReznick has a new principal in its international tax practice who previously served as a partner at PwC, the firm announced.

  • May 21, 2024

    22 States Tell 11th Circ. Corp. Transparency Act Goes Too Far

    The federal Corporate Transparency Act unconstitutionally displaces state authority and its enforcement would economically harm states and their residents, attorneys general from 22 states told the Eleventh Circuit, urging it to uphold a ruling that struck down the law.

  • May 21, 2024

    South Carolina Conforms To Federal Tax Code Through 2023

    South Carolina will conform the state's tax laws to reflect changes made to the Internal Revenue Code through the end of last year as part of a bill signed by the governor.

  • May 21, 2024

    NM Dept. Proposes Tax Change For Short-Term Rentals

    New Mexico would clarify that businesses engaged in leasing short-term rentals are subject to gross receipts tax under a proposed rule published Tuesday by the state's revenue department.

  • May 21, 2024

    Ohio Tax Break Doesn't Apply To Farm's Vehicle, Board Says

    An Ohio farming business cannot claim a sales tax exemption on its purchase of a Mercedes-Benz vehicle because the vehicle was not primarily used for farming activity, that state Board of Tax Appeals ruled Tuesday.

  • May 21, 2024

    Ind. Tax Court Says New Home Owner Entitled To Tax Refund

    An Indiana company is entitled to a property tax refund for overpayments it made after acquiring a home in a foreclosure sale, but not for the taxes paid by another lender on behalf of the former owner, the state tax court ruled.

  • May 21, 2024

    Va. Tax Head Clarifies Co.'s Base Year Employment

    A manufacturing company that acquired a Virginia production facility properly determined its base year employment as zero and can elect a single sales factor apportionment method, the state tax commissioner ruled.

  • May 21, 2024

    Strategic Hiring Was The New Normal For BigLaw In 2023

    The 400 largest law firms by headcount in the U.S. grew more slowly in 2023 than in the previous two years, while Kirkland & Ellis LLP surpassed the 3,000-attorney threshold, according to the latest Law360 ranking.

  • May 21, 2024

    The Law360 400: Tracking The Largest US Law Firms

    The legal market expanded more tentatively in 2023 than in previous years amid a slowdown in demand for legal services, especially in transactions, an area that has been sluggish but is expected to quicken in the near future.

  • May 20, 2024

    Transparency Act Violates Constitution, Groups Tell 11th Circ.

    The Corporate Transparency Act's reporting requirements violate the Fifth Amendment's protection against self-incrimination and other constitutional provisions, libertarian think tank Cato Institute and others said Monday in urging the Eleventh Circuit to uphold an Alabama district court's ruling against the law.

  • May 20, 2024

    NY Senate Approves Making Usage Of Tax 'Zappers' A Felony

    New York would make it a crime to make, sell, install or use software used to falsify electronic records to avoid taxes under legislation passed by the state Senate on Monday.

  • May 20, 2024

    Virginia Co. Can't Escape Tax After Exiting Bankruptcy

    A Virginia company that filed for Chapter 11 bankruptcy is on the hook for a disputed corporate income tax assessment because the liability occurred after the company emerged from bankruptcy, the state's tax commissioner said.

  • May 20, 2024

    Va. Woman Owes Additional Income Tax, Commissioner Finds

    A Virginia woman's adjusted gross income was correctly increased by the state Department of Taxation based on information from the Internal Revenue Service, the state tax commission said.

  • May 20, 2024

    Va. Construction Biz's Workers Not Employees, Tax Head Says

    A Virginia construction company was wrongly assessed withholding tax, the state's tax commissioner said, finding the company's workers should have been considered independent contractors rather than employees.

  • May 20, 2024

    Va. Tax Head Nixes Assessment Transfer To Org's Tax Contact

    The Virginia Department of Taxation incorrectly transferred the withholding tax assessments of an organization to the woman listed as the organization's withholding tax contact, the state tax commissioner ruled. 

  • May 20, 2024

    Vt. General Revenue Collection Up $38M From Last Year

    Vermont general revenue collection from July through April exceeded last year's total by $38 million, according to a monthly report by the state Agency of Administration.

  • May 20, 2024

    Va. Tax Head Nixes Drywall Co.'s Withholding Tax Assessment

    A Virginia drywall business was improperly assessed withholding tax after the Department of Taxation claimed the business had incorrectly classified employees as contract workers, the state tax commissioner ruled.

  • May 20, 2024

    Ex-Conn. Town Atty Sues Over 'False' Ethics Complaint

    Former Newington, Connecticut, town attorney Benjamin Ancona Jr. and other former officials took the Hartford-area suburb to state court claiming the town's assessor and others defamed them in and regarding a now-dismissed ethics complaint that was purportedly loaded with false statements.

  • May 20, 2024

    Tenn. Tax Collection Falls $494M Short Of Estimate

    Tennessee's tax revenue collection from August through April underperformed a budget projection by $494 million, the state Department of Finance and Administration said in a report.

  • May 20, 2024

    Utah Revenue Through April Rises $19M From Prior Year

    Utah collected $19 million more in net general revenue from July through April than it did during the same period last fiscal year, the state Tax Commission reported.

  • May 20, 2024

    Colo. To Impose Fee On Car Rentals To Fund Rail Projects

    Colorado will impose a daily fee on vehicle rentals to raise funding for rail and transit infrastructure projects under legislation signed by Democratic Gov. Jared Polis that could be subject to litigation or a challenge at the ballot box.

  • May 20, 2024

    Iowa Exempts Rentals Between Affiliates From Sales, Use Tax

    Iowa exempts certain leases or rentals between affiliates from the state's 6% sales and use tax under a bill signed by the governor.

  • May 20, 2024

    Feds Fight Proposed Delay In Hunter Biden's Tax Trial

    Hunter Biden shouldn't be allowed to delay his criminal tax trial in California just because his lead attorney says the dates run up against Biden's upcoming trial in Delaware on firearms charges, the special counsel's office told a federal court.

Expert Analysis

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

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