State Taxes

News & Analysis as of

24 Months Through the Crystal Ball: Emerging Trends in State and Local Taxation (Part I)

For businesses operating across state lines, state taxation bears a resemblance to standing with one foot on each of two logs in a flowing river: even during calm periods, staying above water is a challenge. And these are not...more

DRM Legislative Update - March 2015

In This Issue: - It’s All About the Money - Panel Approves Payroll and Sugar-Sweetened Beverage Taxes to Fund Health Care Initiatives - Vermont Health Connect Costs Continue to Rise - Education...more

Proposed Changes to the Ohio Job Creation Tax Credit and Job Retention Tax Credit

In February 2015, the Ohio General Assembly introduced House Bill 64 (“H.B. 64”), which is the biennial operating budget bill for the biennium beginning July 1, 2015. H.B. 64 includes significant proposed changes to the Ohio...more

Inside the New York Budget Bill: 30-Day Amendments

On Friday, February 20, 2015, Governor Andrew Cuomo’s office released the 30-Day Amendments to the 2015–2016 New York State Executive Budget Legislation (Budget Bill). This year, instead of the usual set of corrections and...more

Tax Sale Set Aside

Continuing a line of recent appellate decisions, a panel of the Commonwealth Court set aside a tax sale because the tax claim bureau failed to note in the file additional efforts that it had made to notify the owner. In re:...more

Week in Review - February 2015 #2

Pay Raises - Gov. Mark Dayton and the Republican House are sparring over state agency commissioner pay. Last month, Dayton increased pay for 26 commissioners and department heads by a total of $802,000. Republicans say...more

New York State ALJ Determines Travel Reservation Facilitation Receipts and Online Advertising Receipts Constitute Service Receipts...

There has been significant controversy in New York regarding whether receipts from services—particularly those that may be delivered via the Internet—constitute “service” receipts or “other business receipts” for corporate...more

Inside the New York Budget Bill: Proposed Sales Tax Amendments

Governor Andrew Cuomo’s 2015–2016 New York State Executive Budget Bill proposes several significant changes to New York’s sales and use tax statutes. Several of these changes, while touted by Governor Cuomo as “closing...more

State and Local Taxation: Headline News and Trends

In This Presentation: - Megatrends and Developments - Business Activity Taxes - Transaction Taxes - Other Issues - Excerpt from Megatrends and Developments: PRIVATE LAWSUITS. CHOOSE...more

In California We Trust: A Sensible Expansion Of The Voluntary Disclosure Program

Trusts administered outside California often are susceptible to not filing California income tax returns. This is because California has an atypical legal threshold for filing: trusts must file if a trustee or beneficiary...more

Franchise and Distribution News - January 2015

TAKE ACTION NOW TO AVOID UNEXPECTED STATE TAX LIABILITIES - Traditionally, nexus for state income tax liability has required some type of physical presence or continuous contacts by the franchisor/distributor with a...more

Nonresidency Denied

A panel of the Commonwealth Court held that a taxpayer failed to prove that he was a nonresident of Pennsylvania in 2005. Lust v. Commonwealth, No. 645 F.R. 2011 (Pa Commw. Jan. 9, 2015) (unreported). The taxpayer filed...more

Rate Reduction for D.C. QHTC Capital Gains to Begin… in 2019

Investors keeping a close eye on pending legislation (the Promoting Economic Growth and Job Creation Through Technology Act of 2014, Bill 20-0945) promoting investments in D.C. Qualified High Technology Companies (QHTC) will...more

U.S. Supreme Court Update - February 2015

Court Considers Constitutionality of Maryland's Personal Income Tax - On 11/12/14, the U.S. Supreme Court heard oral arguments on the constitutionality of Maryland's personal income tax in Comptroller of the Treasury...more

U.S. Supreme Court Update - January 2015

Briefs Filed in Three State Tax Cases Set for Oral Argument - Merits briefs were filed in each of the three state tax cases on the Court's docket for the October 2014 Term. In Comptroller of the Treasury of Maryland v....more

Illinois Industrial Insured Self-Procurement Tax Guidance Announced

As we have previously covered in detail, at the end of its 2014 regular legislative session, the Illinois General Assembly enacted a multimillion dollar tax on Illinois companies using captive insurance arrangements. The law...more

Maine Governor Proposes Major State Tax Restructuring

Maine Governor Paul LePage has proposed a major restructuring of Maine’s tax system as part of his FY 2016-2017 budget submission. Generally, the governor’s proposal decreases the state’s reliance on income tax revenue and...more

MoFo New York Tax Insights - Volume 6, Issue 1 - January 2015

In This Issue: - The Top 10 New York Tax Highlights of 2014 - Tribunal Affirms That a Charter Yacht Is Not Exempt from Use Tax as a Commercial Vessel - Court of Appeals Holds City Transfer Tax Does Not...more

Illinois Supreme Court Debates Constitutionality of Nursing Home Tax

During its November term, the Illinois Supreme Court heard oral argument in Grand Chapter, Order of the Eastern Star of the State of Illinois v. Topinka. Grand Chapter is a direct appeal from the Circuit Court’s holding that...more

Tennessee Tax Year in Review

Bradley Arant Boult Cummings LLP’s State and Local Tax Team would like to share our year-end review—revisiting some interesting Tennessee tax developments for 2014 and announcing our annual “Tennessee Tax Issue of the Year.”...more

Alabama Receives Significant Upgrade from COST on State Tax Due Process Scorecard

On December 17, the Council On State Taxation (COST) announced that Alabama’s grade in their “Best and Worst of State Tax Administration” scorecard on Tax Appeals and Procedural Requirements, otherwise known as the “Due...more

Settlement in RDS/Alatax Class Action Lawsuit Tentatively Approved

In September 2010, a small group of Alabama taxpayers brought a second class action lawsuit against Revenue Discovery Systems/Alatax (“RDS”) alleging that RDS and its auditors committed multiple violations of the Alabama...more

MoFo New York Tax Insights - Volume 5, Issue 12 - December 2014

In This Issue: - ALJ Rejects New York City’s Attempt to Forcibly Combine Bank and Its Non-New York City Mortgage Subsidiary - Tribunal Amends Decision Upholding Disallowance of Nonresident Partner’s Loss from...more

Comment Period Begins for VA Tax Guidelines for Pass-Through Entity Withholding

On October 28, 2014, the Department published draft guidelines for Pass-Through Entity Withholding. These guidelines are now available on the Department’s Guidelines for Pass-Through Entity Withholding website. ...more

Iowa Economic Development Agency To Push For Incentives For Renewable Chemicals And Products

During the next state legislative session, which begins in January, Iowa's Economic Development Agency will reportedly seek approximately $20 million in new incentives for companies that use chemicals derived from ethanol...more

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