News & Analysis as of

Local Taxes

Baker Donelson

SALT Select Developments - August 2024

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Eversheds Sutherland (US) LLP

SALT Scoreboard - Quarter 2, 2024

This is the second edition of the Eversheds Sutherland SALT Scoreboard for 2024. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more

Kilpatrick

5 Key Takeaways - State and Local Tax Team Lunch & Learn

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Kilpatrick’s David Hughes and Samantha Breslow recently presented during the State and Local Tax Team (SALT) Lunch & Learn Webinar with Hoffman, Stewart & Schmidt, P.C. Key Takeaways from their presentation include...more

Baker Donelson

SALT Select Developments - July 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Extends 2024 Sales Tax Holiday

Ohio Governor Mike DeWine announced an extension for the state’s 2024 sales tax holiday, which will take place from 12 a.m. on Tuesday, July 30th, through 11:59 p.m. on Thursday, August 8th....more

Woods Rogers

State and Local Tax Law Changes in Effect in 2024

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The Virginia Department of Taxation released its 2024 legislative summary detailing changes, effective July 1, 2024, to Virginia’s state and local tax laws. The following discussion focuses on a few of the changes you may...more

McDermott Will & Emery

Good News for SALT Taxpayers? Supreme Court Overturns Federal Agency Deference

On June 28, 2024, in Loper Bright Enterprises v. Secretary of Commerce, the Supreme Court of the United States ruled to overturn its four-decade-old decision in Chevron USA Inc. v. Natural Resources Defense Counsel. While the...more

Best Best & Krieger LLP

California Supreme Court Strikes Taxpayer Initiative from November Ballot

In a Rare Pre-Election Review, California Supreme Court Strikes Ballot Measure that Would Revise Constitution to Limit Revenue-Raising Authority of State and Local Governments - On June 20, 2024, the California Supreme Court...more

Blank Rome LLP

Missouri Court Rules Nonresidents Not Subject to Local Tax When Working Outside the Locality

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As a result of the COVID-19 pandemic, many states and localities tried to continue taxing nonresident employees who stopped working from their employer’s location and began working from home in another jurisdiction. The...more

Baker Donelson

SALT Select Developments - May 2024

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Eversheds Sutherland (US) LLP

Proposal to reform San Francisco gross receipts tax

On May 6, 2024, the San Francisco Controller and Treasurer released their proposed final tax reform ordinance language. To become effective, San Francisco voters will have to pass a measure on the November 5, 2024 ballot by a...more

Bradley Arant Boult Cummings LLP

Governor Signs PTE Tax Simplification Bill into Law

On Thursday, April 25, Gov. Kay Ivey signed into law House Bill 187, now Act 2024-113.  We thank Governor Ivey for her support of this bill, as well as the Department of Revenue and Commissioner Barnett for their efforts...more

Baker Donelson

SALT Select Developments - April 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Baker Donelson

SALT Select Developments - March 2024

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Baker Donelson

Potential Tax Refunds Resulting from Constitutional Issue with Franchise Tax

Baker Donelson on

Commissioner of the Tennessee Department of Revenue (Department), David Gerregano, recently testified before the Revenue Subcommittee of the Senate Finance, Ways and Means Committee, regarding the Department's proposed...more

BakerHostetler

Ohio Supreme Court Issues Important Municipal Income Tax Decision on Remote Work

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The Ohio Supreme Court issued its long-awaited decision in Schaad v. Alder, Slip Opinion No. 2024-Ohio-525, decided on February 14, 2024. ...more

Eversheds Sutherland (US) LLP

New York adopts final business corporation franchise tax regulations

On December 27, 2023, the New York State Department of Taxation and Finance (Department) officially adopted the business corporation franchise tax regulations it submitted to the State Register on August 9, 2023 – marking the...more

Blank Rome LLP

State Tax vs. Local Tax – Is there a Difference?

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Must a state tax and a local tax be considered together when determining whether either of them pass constitutional muster? In a recent decision, the Pennsylvania Supreme Court said “no” and determined that the City of...more

International Lawyers Network

Establishing a Business Entity in Argentina (Updated)

Types of business entities - The two most common types of legal entities adopted in Argentina are the limited liability company (“Sociedad de Responsabilidad Limitada” or “SRL”) and the corporation (“Sociedad Anónima” or...more

Baker Donelson

SALT Select Developments - November 2023

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

Baker Donelson

SALT Select Developments - August 2023

Baker Donelson on

State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. ln this newsletter edition, we will briefly summarize selected state and local tax (SALT)...more

McDermott Will & Emery

At the 10-Yard Line: New York Formally Proposes Corporate Tax Reform Regulations

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On August 9, 2023, the New York State Department of Taxation and Finance (Department) released 417 pages of proposed regulations, an important step toward concluding a now almost decade-long process to implement corporate tax...more

Baker Donelson

SALT Select Developments - July 2023

Baker Donelson on

This month's SALT Select is dedicated to the memory of our colleague and friend, Robert L. Wollfarth, Jr. and the many contributions he made to our Firm. State and local taxes impact almost every taxpayer, and developments...more

Freeman Law

Texas Tax Roundup | June 2023 | Protest Payments, Exempt Organizations, and More!

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Welcome back to another hard-hitting edition of Texas Tax Roundup. Let’s see what the Texas tax world weathered the scorching month that was June 2023: Court Cases - Protest Payments - L.L.C., Inc. and Fun...more

Bradley Arant Boult Cummings LLP

Notable Alabama Tax Legislation for the 2023 Regular Session

The Alabama Legislature adjourned sine die on June 6 and concluded a productive session for tax and incentive bills. A few of the notable measures include the renewal of and enhancements to the Alabama Jobs Act and Growing...more

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