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State & Local

  • August 04, 2025

    Calif. Tax Agency Says Stock Transfer Didn't Result In Income

    A corporation's distribution of stock in a controlled corporation to the distributing corporation's shareholders doesn't result in income to the distributing corporation or the entity that it received the stock from before the transaction, the California Franchise Tax Board said.

  • August 04, 2025

    Ark. Revenue Beats Estimate By $29M In July

    Arkansas' net general revenue in July exceeded a state estimate by $29.2 million, according to a report released Monday by the state Department of Finance and Administration. 

  • August 04, 2025

    Calif. OTA Says Ex-Dental Practice Owes Tax On Asset Sales

    A defunct California dental company that sold off its offices and assets owes sales tax on the transactions because the sales were not exempt occasional sales, the state Office of Tax Appeals said in a ruling released Monday.

  • August 04, 2025

    Calif. OTA Upholds Nix Of $129K Research Tax Credit Claim

    Research tax credits worth $129,000 were correctly denied for a California engineering company because it never revoked its previous election for an alternative credit, the California Office of Tax Appeals said in ruling released Monday.

  • August 04, 2025

    DC Council Advances RFK Stadium Plan With Tax Breaks

    Washington, D.C., would exempt the proposed redevelopment of the Robert F. Kennedy Stadium site from property taxes, among other breaks for the development, under a package advanced by the council.

  • August 04, 2025

    Texas Bill Seeks Lower Voter-Approval Property Tax Rate

    Texas would reduce its voter-approval property tax rate, or the rate that a local government unit may adopt without voter approval, for large taxing units under a bill introduced in the state Senate.

  • August 01, 2025

    New Int'l Tax Rules Heighten Discrimination Worries In States

    The new federal tax law's broader tax base for international income could magnify foreign commerce discrimination concerns that are already present in states that conformed to prior iterations of the federal tax code.

  • August 01, 2025

    Va. Dept. Used Incorrect Tax Calculation For Telecom Co.

    The Virginia Department of Taxation used the wrong methodology when calculating the tax liability of a telecommunication company owned by a single corporate member, the state tax commissioner ruled, though it concluded that the assessment should not change.

  • August 01, 2025

    Texas Bill Seeks Permanent Limit For Property Tax Increases

    Texas would establish a permanent cap on increases in the appraised value of real property other than residence homesteads for property tax purposes if voters approve a proposed constitutional amendment authorizing the cap, as part of legislation filed in the state House of Representatives.

  • August 01, 2025

    Va. Commissioner Says Ad Co. Not Liable For Sales Tax

    An out-of-state advertising and direct mail company using third-party vendors is not liable for Virginia sales and use tax on advertising services, including those provided by third-party vendors, the state's tax commissioner said.

  • August 01, 2025

    Ind. Dept. Wrongly Denied Refund To Nonresident

    A woman was wrongly denied an Indiana income tax refund and assessed additional tax after proving she neither lived nor worked in the state, the Department of State Revenue said.

  • August 01, 2025

    Ind. Tax Dept. Agrees Remote Worker Abandoned Domicile

    A couple who previously lived in Indiana were wrongly denied their full Indiana income tax refund, the Department of State Revenue said, reversing its earlier decision, because evidence was presented showing they had left the state.

  • August 01, 2025

    Va. Quarry Gear Not Subject To Tools Tax, Ruling Says

    Certain property owned by a Virginia limestone quarry operator was not directly used in mining or manufacturing and was therefore not subject to the local property tax on machinery and tools, the state tax commissioner said.

  • August 01, 2025

    Va. Contractor Can Get Credit For Mistaken Sales Tax

    A Virginia business that sells and installs garage doors is entitled to a tax credit for sales tax erroneously remitted on its installation contracts, the state's tax commissioner ruled.

  • August 01, 2025

    No Va. Sales Tax For Out-Of-State Publisher, Ruling Says

    A magazine publisher located outside Virginia does not owe sales and use taxes on its products shipped into the state or on related advertising services, the state tax commissioner said.

  • August 01, 2025

    Ogletree Launches Employment Tax Practice Group

    Ogletree Deakins Nash Smoak & Stewart PC announced the launch of a dedicated practice group focused on handling employment tax matters in areas such as compliance, audits and transactions related to payroll obligations.

  • August 01, 2025

    Virginia Hotel Denied Tax Break For Long Stays

    A Virginia hotel wrongly sought sales tax exemptions allowed for stays of 90 days or longer before those thresholds had actually been reached by guests, the state's tax commissioner said, rejecting the taxpayer's effort to correct an assessment.

  • August 01, 2025

    Taxation With Representation: Skadden, Wachtell, Latham

    In this week's Taxation With Representation, Union Pacific Corp. and Norfolk Southern Corp. announce megamerger plans, Palo Alto Networks acquires identity security company CyberArk, Brookfield buys British life insurer Just Group, and Duke Energy sells its Piedmont Natural Gas Tennessee local distribution business to Spire Inc.

  • August 01, 2025

    Del. Net Receipts Rise $345M From Prior Year

    Delaware's net receipts from July 2024 through June exceeded the previous fiscal year's collection by $345 million, the state Finance Department reported.

  • August 01, 2025

    NY Tax Bill Settled By Partner Who Alleged Double Taxation

    A New York resident who is the partner of a Connecticut-based asset management company has chosen to settle her case over the resident income tax credit she was denied in New York.

  • July 31, 2025

    Uber's Allies Say Georgia Tax Violates Separation Of Powers

    Georgia's highest court should review and reverse an appellate panel's decision that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, a professor and business groups told the Georgia Supreme Court.

  • July 31, 2025

    Mich. Supporters Say High Earner Ballot Initiative Moves On

    Supporters of a proposed constitutional amendment in Michigan that would levy an additional 5% tax on income over $500,000 are prepared to move forward in their efforts to put the initiative on the ballot despite a split vote Thursday from an advisory board.

  • July 31, 2025

    Tax Court OKs IRS Penalties On Captive Insurance Deductions

    A Florida business must pay penalties for underreporting six years of income, the U.S. Tax Court ruled Thursday, finding it couldn't take deductions for payments to a microcaptive insurance arrangement that didn't actually qualify as insurance.

  • July 31, 2025

    La. Board Allows Oil Co.'s Late Appraisal In Assessment Fight

    A Phillips 66 oil refinery can submit an appraisal of its property ordered before its assessment challenge was filed even though the company didn't receive the appraisal until after the deadline for evidence, the Louisiana Board of Tax Appeals ruled, reversing the state Tax Commission.

  • July 31, 2025

    Chevron's $14.8M Apportionment Claim Rejected In Oregon

    Chevron may not include commodity hedging receipts in apportionment calculations for its Oregon corporation excise taxes, the state's tax court said, rejecting the company's claim for a $14.8 million refund.

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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