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State Taxes Jurisdiction

Eversheds Sutherland (US) LLP

Georgia’s 2024 legislative session: Sine Die tax legislation overview

The Georgia General Assembly passed several significant tax bills during the 2024 legislative session. Among them was the creation of a tax court in the judicial branch, a reduction of the individual and corporate income tax...more

Freeman Law

Texas Tax Roundup | April 2023: Pleas to the Jurisdiction, Retail and Wholesale Franchise Tax Rate, and More

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Howdy folks, and welcome back to another edition of the Texas Tax Roundup, where we gab about all things Texas tax and perhaps even some things Texas tax adjacent. As ole T.S. once put it, “April is the cruelest...more

Akerman LLP - SALT Insights

Maryland’s High Court Hands the State a Big Win in its Digital Ad Tax Dispute, More Challenges to Follow

Last fall, when a Maryland County Circuit Court held that the Maryland Digital Ad Tax violated the dormant commerce clause, the supremacy clause, the Internet Tax Freedom Act, and the First Amendment of the U.S. Constitution,...more

Harris Beach PLLC

IDA Legislative Update – New Laws Affecting Industrial Development Agencies and Authorities Adopted

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New York Governor Kathy Hochul recently signed three bills into law that impact administration and operation of New York’s industrial development agencies and authorities (“IDAs”). The new laws are intended to, and will,...more

Rivkin Radler LLP

Thinking About Leaving New York? Don’t Forget to Check Your Federal Tax Return

Rivkin Radler LLP on

The Mid-Terms- With 50 seats in the Senate, the Dems still control that Chamber. A win in the Georgia runoff, however, may lessen the burden for Majority Leader Schumer by, perhaps, neutralizing the significance of a certain...more

Blank Rome LLP

Limitations on the Ability to Tax

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In the post-Wayfair age, the challenges to a jurisdiction’s ability to tax have decreased. However, the pandemic brought a slew of new tax considerations and emergency rules and legislation, which have resulted in a steady...more

Haynsworth Sinkler Boyd, P.A.

Business License Tax Standardization Act Goes Into Effect: What This Means For South Carolina Businesses

In September 2020, the South Carolina General Assembly passed the Business License Tax Standardization Act (the Act) to create a more uniform business licensing process across the State’s taxing jurisdictions. The Act...more

Rivkin Radler LLP

Revised Nonresident Audit Guidelines For New York Statutory Residence

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Last Week- What a week it was. It began relatively well, with the Cowboys losing the NFC wild card game, albeit to a California team. It ended disturbingly, with the Arizona Democratic Party censuring Senator Sinema...more

Eversheds Sutherland (US) LLP

SCOTUS denies New Hampshire’s motion challenging Massachusetts’ taxation of nonresident remote workers during Covid-19

On June 24, 2021, the United States Supreme Court held a conference to review New Hampshire’s motion for leave that challenged Massachusetts’ taxation of wages earned by nonresident remote workers during the Covid-19 period....more

Pillsbury - SeeSalt Blog

U.S. Solicitor General Recommends the Supreme Court Decline New Hampshire v. Massachusetts

On May 25, the U.S. Solicitor General filed its highly anticipated brief in New Hampshire v. Massachusetts and recommended that the Court decline jurisdiction over the case.  Although the ultimate decision is yet to be...more

Farrell Fritz, P.C.

Statutory Residence For The “Former” New Yorker

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“Tax the Rich” in N.Y.- Over the last few months, we’ve considered on several occasions how Albany may respond to the fiscal crisis arising from the pandemic and the ensuing reduction in economic activity. These...more

BakerHostetler

New Hampshire v. Massachusetts - Are There Broader State Tax Implications?

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Massachusetts is taxing nonresidents who are working outside Massachusetts due to COVID-19. Seems unfair? Well New Hampshire agrees and has asked the US Supreme Court to allow it to bring suit against Massachusetts. Matt...more

Farrell Fritz, P.C.

State Taxation Of Telecommuting Employees And Their Nonresident Employers

Farrell Fritz, P.C. on

Mending Walls- “Good fences make good neighbors,” or so Robert Frost’s neighbor from “beyond the hill” says to him when “on a day” they “meet to walk the line and set the wall between” them “once again.” The neighbor...more

Hicks Johnson

McGirt Update: Tax, Environmental, and Energy Implications

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Three months on from the Supreme Court’s decision in McGirt v. Oklahoma, the fallout is becoming increasingly clear in Oklahoma. On July 9, 2020, the Supreme Court issued its opinion in McGirt, ruling that most of the eastern...more

Davis Wright Tremaine LLP

Supreme Court Rejects Maryland Power Plant Subsidies, But Signals Permissible Ways for States to Incentivize New Plants

In recent years, Maryland attempted to subsidize new power plants by guaranteeing prices for generating capacity at wholesale auctions administered by PJM Interconnection L.L.C. (PJM). Tuesday, the Supreme Court unanimously...more

Dorsey & Whitney LLP

The Supreme Court - April 2016 #3

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The Supreme Court of the United States issued decisions in two cases on April 19, 2016: Hughes v. Talen Energy Marketing, LLC, No. 14-614: Congress, though the Federal Power Act (“FPA”), 16 U.S.C. §791a et seq., vested...more

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