State & Local
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November 27, 2023
Amicus Groups Tell High Court To End Chevron Deference
Six groups, including the Ohio Chamber of Commerce and several former state supreme court judges, filed friend-of-the-court briefs on Monday urging the U.S. Supreme Court to overturn a decades-old legal doctrine stating that courts must defer to federal agencies' interpretation of ambiguous laws.
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November 27, 2023
Mich. Board Stalls On Property Tax Elimination Summary
The Michigan Board of State Canvassers delayed consideration at its Monday meeting of whether a 100-word summary of a proposed constitutional amendment that would eliminate property taxes was sufficient.
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November 27, 2023
Mont. Justices Nix Counties' Lower Property Tax Reckoning
Montana's counties must levy property taxes per the methodology sanctioned by the state Department of Revenue, the state Supreme Court ruled, rejecting a suit brought by multiple counties that were found to have under-collected taxes.
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November 27, 2023
Mich. To Keep Assessing Property Tax Based On Biz Location
Michigan will continue assessing tax on personal property based on the property's ordinary business location and without regard to whether an employee uses the property at an alternate location under a bill signed by Democratic Gov. Gretchen Whitmer.
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November 27, 2023
Pa. Court Won't Revisit School District's Tax Appeal Policy
After ruling that a school district unevenly targeted high-value properties for assessment appeals and violated Pennsylvania's uniformity clause, the state's Commonwealth Court won't reconsider the case, it said in an order Monday.
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November 27, 2023
Ind. Historic Farm Property Mostly Tax-Exempt, Board Says
A 50-acre farm in Indiana used to showcase historic buildings and agricultural tools qualifies for a property tax exemption, the state's tax board said in a determination published Monday, but a section used to raise livestock is still taxable.
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November 27, 2023
Trump Downplays NY Judge's Safety Risk After Threats
Donald Trump's lawyers on Monday said safety concerns don't justify a New York state judge's gag orders against the former president in the state attorney general's civil fraud trial, arguing that threats made by others don't present an "imminent" danger and should not result in his loss of First Amendment rights.
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November 27, 2023
NY Tax Panel Affirms No Fraud Penalty Atop $2M Fines
Two New York restaurateurs who admitted to unlawfully withholding sales tax payments are not liable for penalties for fraud but are responsible for nearly $2 million in other penalties, a state tax panel said in a decision released Monday.
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November 27, 2023
Mich. To Allow Retroactive Personal Property Tax Exemptions
Michigan will allow some property owners to retroactively obtain personal property tax exemptions and pay a state essential services assessment for the 2021 tax year under a bill signed by Gov. Gretchen Whitmer.
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November 27, 2023
COVERAGE RECAP: Day 34 Of Trump's NY Civil Fraud Trial
Law360 reporters are providing live coverage from the courthouse as former President Donald Trump goes on trial in the New York attorney general's civil fraud case. Here's a recap from day 34:
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November 22, 2023
Calif. Regs Clarify 'Gross Receipts' For Cannabis Excise Tax
California clarified the meaning of "gross receipts" from retail sales of cannabis to implement the state's excise tax on cannabis products under emergency regulations adopted by the state Department of Tax and Fee Administration.
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November 22, 2023
Minn. Justices OK Tax On Goodwill Income From Stock Sale
Minnesota's revenue commissioner was right to treat income derived from the goodwill generated by the sale of company stock as apportionable business income, the state Supreme Court ruled Wednesday, despite conduct by the commissioner that the justices found troubling.
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November 22, 2023
Trump's Posts Linked To Threats Against NY Judge, Clerk
Social media posts by Donald Trump have led to an ongoing deluge of death threats and antisemitic slurs against a law clerk and the New York judge overseeing the ex-president's civil fraud trial, a court security official said Wednesday.
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November 22, 2023
NJ Bill Would Reschedule Tax Assessment Appeals Process
New Jersey would reschedule the state's property tax assessment appeals process under legislation introduced in the state Assembly.
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November 22, 2023
NJ Resolution Seeks Legislature's OK For Tax Extensions
New Jersey would amend its constitution to set an expiration date on any law imposing a state tax or delaying the repeal or expiration of a state tax unless the Legislature votes to approve an extension as part of a resolution introduced in the state Assembly.
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November 22, 2023
Would Ending Chevron Deference Really Make Waves?
Experts say federal agencies and courts have drifted away from relying on Chevron deference in recent years, following the lead of U.S. Supreme Court justices who have criticized it, but the doctrine hasn't been totally abandoned by lower courts — and a closely watched high court case could decide its ultimate fate.
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November 22, 2023
Ala. Convenience Store Operator Owes Tax, Tribunal Rules
An Alabama convenience and package store operator's sales tax liability was properly assessed using the correct audit method after he failed to provide any documents to the state Department of Revenue, the state Tax Tribunal ruled.
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November 22, 2023
NJ Bill Aims To Tax Water Protection Upgrades On Public Land
New Jersey would levy property tax on dams, buildings and other improvements built on public land to protect public water supplies under a bill introduced in the state Assembly.
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November 22, 2023
NJ Assembly Bill Seeks Tax Break For Conservation Sales
New Jersey would allow individuals to claim a gross income tax deduction for money earned through the sale of real property to conservation groups as part of a bill introduced in the state Assembly.
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November 21, 2023
Ex-Trump Org Exec Says He 'Gave Up' Amid Fraud Probes
A former Trump Organization executive testified in the former president's New York civil fraud trial Tuesday that he had to leave his position after getting caught up in the government investigations swirling around his former boss, but denied that he intentionally and fraudulently overvalued Donald Trump's real estate empire to give him a leg up in business deals.
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November 21, 2023
Mo. Tax Commission Backs $1.7M Value For Condo Properties
A Missouri county board correctly valued nine rental properties that are part of a condominium building at a combined $1.7 million, the state Tax Commission ruled, rejecting a bid by the limited liability company that rents the properties to cut the combined value by more than $450,000.
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November 21, 2023
NC Tax Unconstitutional, Philip Morris Tells State Justices
North Carolina violated the dormant commerce clause of the U.S. Constitution when it disallowed Philip Morris' deduction of loans made to out-of-state affiliates, the tobacco giant told the state's highest court.
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November 21, 2023
Wash. Capital Gains Tax Foes Ask Supreme Court To Void Tax
Washington state's tax on capital gains is an unconstitutional excise tax that exceeds federal limits on state authority, a group opposed to the measure told the U.S. Supreme Court on Tuesday.
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November 21, 2023
Colo. Tax Measure Title Law Should Stand, Court Told
A Colorado law mandating disclosure of the potential impact on funding for state programs from tax changes in ballot measures does not regulate private speech or violate the First Amendment, Colorado's secretary of state told a federal court.
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November 21, 2023
Fla. Bill Would End Power Of Local Gov'ts To Levy Biz Taxes
Florida would repeal county and municipal governments' authority to levy local business taxes under a bill filed Tuesday in the state House of Representatives.
Alternative Apportionment Issues Linger After Justices' Punt
Pa. Justices Uphold Philly Credit Denial For Woman's Del. Tax
NJ Senate GOP Leader Calls On Murphy To Let Biz Tax Expire
Alternative Apportionment Issues Linger After Justices' Punt
The U.S. Supreme Court's declining to hear an energy company's claims that Michigan unconstitutionally taxed gain generated from the sale of an out-of-state business highlights open questions about when alternative apportionment should be used to tax income from multistate entities.
Pa. Justices Uphold Philly Credit Denial For Woman's Del. Tax
Philadelphia doesn't need to credit a resident's payment of Delaware state income tax against her city wage tax liabilities, the Pennsylvania Supreme Court ruled Wednesday, holding that the city's policy of crediting only tax paid to other localities is constitutional.
NJ Senate GOP Leader Calls On Murphy To Let Biz Tax Expire
The New Jersey Senate Republican leader urged Democratic Gov. Phil Murphy on Tuesday to ignore calls from those in Murphy's party to extend the state's corporate business tax, which is set to expire at the end of the year.
Editor's Pick
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Pa. Justices Uphold Philly Credit Denial For Woman's Del. Tax
Philadelphia doesn't need to credit a resident's payment of Delaware state income tax against her city wage tax liabilities, the Pennsylvania Supreme Court ruled Wednesday, holding that the city's policy of crediting only tax paid to other localities is constitutional.
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Justices Won't Hear Wis. Printer's NC Sales Tax Case
The U.S. Supreme Court declined on Tuesday to review the North Carolina Supreme Court's decision that it was OK for the state to levy sales tax on a Wisconsin-based printing company with a transaction that took place entirely outside North Carolina.
Featured Stories
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Alternative Apportionment Issues Linger After Justices' Punt
The U.S. Supreme Court's declining to hear an energy company's claims that Michigan unconstitutionally taxed gain generated from the sale of an out-of-state business highlights open questions about when alternative apportionment should be used to tax income from multistate entities.
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Would Ending Chevron Deference Really Make Waves?
Experts say federal agencies and courts have drifted away from relying on Chevron deference in recent years, following the lead of U.S. Supreme Court justices who have criticized it, but the doctrine hasn't been totally abandoned by lower courts — and a closely watched high court case could decide its ultimate fate.
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Outspoken NY Judge Could Help Trump More Than Hurt Him
A Manhattan judge's unusually candid critiques of Donald Trump's civil fraud defense could risk giving the ex-president and his legal team exactly what they want — footing to argue on appeal that the deck was stacked against them from the beginning, according to experts.
Expert Analysis
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The Case For Post-Bar Clerk Training Programs At Law Firms
In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.
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Ohio Voters Legalize Cannabis — What Comes Next?
This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.
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Bezos On The Move: SALT In Review
From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief
In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.
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AI Can Help Lawyers Overcome The Programming Barrier
Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.
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Preparing Law Students For A New, AI-Assisted Legal World
As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.
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General Counsel Need Data Literacy To Keep Up With AI
With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.
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Kentucky Tax Talk: Clash Over Industrial Supplies Exemption
Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.
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Navigating Discovery Of Generative AI Information
As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.
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Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
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A Ministry Of Silly Ideas: SALT In Review
From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.