ÃÛÌÒÊÓÆµ

State & Local

  • August 05, 2025

    Kansas Total Receipts In July Beat Forecast By $16M

    Kansas' total receipts in July exceeded an estimate by $16 million, according to the state Division of Budget.

  • August 05, 2025

    W.Va. Revenues In July Up $22M From Budget Forecast

    West Virginia collected $22 million more than forecast in the first month of the 2026 fiscal year, according to the State Budget Office.

  • August 05, 2025

    Pa. Bill Seeks 5-Year Reassessment Cycle For Property Taxes

    Pennsylvania would establish a schedule that would require counties to reassess property for tax purposes every five years under a bill introduced in the state Senate.

  • August 05, 2025

    Ore. Preschool Denied Tax Break For Lack Of Giving

    An Oregon preschool was correctly denied a property tax exemption, the state's tax court said, agreeing with a local assessor that the organization provided insufficient gifts or giving to merit the break.

  • August 04, 2025

    Michigan Tribe Joins State Cannabis Market

    Michigan has signed its first tribal-state compact with the Bay Mills Indian Community, which will give the federally recognized tribe the ability to sell cannabis goods within the state's borders.

  • August 04, 2025

    Calif. OTA Denies Losses On Sales Of Euros

    The California Office of Tax Appeals denied a couple's bid to claim losses on sales of euros, saying they failed to provide evidence of the basis amounts or source documents related to the transactions, according to an opinion released Monday.

  • 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.

Expert Analysis

  • Making The Opportunity Zones Program Great At Last

    Author Photo

    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

    Author Photo

    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

    Author Photo

    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

    Author Photo

    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

    Author Photo

    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

    Author Photo

    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

    Author Photo

    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

    Author Photo

    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from
    Author Photo

    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

    Author Photo

    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

    Author Photo

    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

    Author Photo

    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

    Author Photo

    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.