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State Taxes Oil & Gas

Jones Day

Pennsylvania Court Strikes Down Participation in the Regional Greenhouse Gas Initiative

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On November 1, 2023, the Pennsylvania Commonwealth Court held that the rulemaking entering Pennsylvania into the Regional Greenhouse Gas Initiative ("RGGI") violated the state constitution. The decision upends regulatory...more

Blank Rome LLP

Ohio Supreme Court Holds Equipment Used in Fracking Exempt from Use Tax

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The Ohio Supreme Court, reversing the Board of Tax Appeals, held that various items of equipment used in providing fracking services were directly used in the production of oil and gas and, consequently, were exempt from Ohio...more

Freeman Law

Texas Sales and Use Tax Implications of Oil and Gas Well Servicing

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In certain circumstances, services performed on oil and gas wells or related equipment may be subject to Texas sales or use tax.  The taxability of these services is fraught with complexity, but is discussed briefly below....more

Opportune LLP

New Mexico Non-Resident Pass-Through Withholding & Composite Return Election

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New Mexico recently enacted legislation qualifying pass-through entities to make an annual election to pay an entity-level state tax for taxable years beginning on or after January 1, 2022. Here’s what it means for your oil...more

Roetzel & Andress

Roetzel & Andress: 2020 Appellate Year In Review

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The Appellate Law Practice Group of Roetzel & Andress represented clients in a wide variety of cases in both state and federal courts, appealing adverse trial court rulings and successfully defending lower court victories on...more

Hicks Johnson

Oklahoma Oil and Gas Business Braces for Change in Wake of Supreme Court Decision

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On July 9, 2020, the Supreme Court issued its opinion in McGirt v. Oklahoma, ruling that most of the eastern half of Oklahoma is an Indian reservation. While the decision ostensibly resolves a jurisdictional challenge to a...more

Buckingham, Doolittle & Burroughs, LLC

Ohio sales / use tax: Statute expanding oil & gas exemption applies retroactively to purchases of hydraulic fracturing equipment

The Tenth District Ohio Court of Appeals recently applied a statutory amendment clarifying the oil & gas exemption for Ohio sales & use tax retroactively. Interestingly, while this appeal was pending at the Board of Tax...more

Spilman Thomas & Battle, PLLC

Currents - Energy Industry Insights - March 2019 #4

Romney Helps GOP Look for New Path on Climate Change - "But a group of Republicans -- Romney and Sens. Lamar Alexander and Lindsey Graham, who worked with Democrats in 2009 and 2010 to cap carbon emissions, as well as others...more

Spilman Thomas & Battle, PLLC

Currents - Energy Industry Insights - March 2019 #2

West Virginia Supreme Court Hears Oral Arguments in EQT Doddridge County Trespassing Case - "The state Supreme Court will decide if a lower court judge got it right when he ruled natural gas production company EQT trespassed...more

Kilpatrick

Washington State Department of Licensing v. Cougar Den Inc.

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On Tuesday, October 30, the United States Supreme Court heard oral argument in Washington State Department of Licensing v. Cougar Den, Inc., a case involving the question of whether the Yakama Nation’s 1855 treaty provision...more

Clark Hill PLC

Window On Washington - Vol. 2, Issue 21

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Outlook for This Week in the Nation's Capital - Recess Week. Both the House and Senate are in recess this week. Opioid Legislation. Majority Leader McCarthy has said that the House is planning to consider its expansive...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 8

ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company - A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more

Burr & Forman

South Carolina Legislative Tax Update: Governor Signs Bill Amending South Carolina Tax Law to Conform With the Internal Revenue...

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Differences in federal and state tax laws can cause taxpayer headaches, and often lead to incorrect state tax filings. While South Carolina’s tax code continues to treat certain items differently than the Internal Revenue...more

Stoel Rives LLP

Current Status of Oil and Gas-related Bills in California's Legislature

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There are a number of California State Senate and Assembly bills that could impact oil and gas operations this year, if passed. Stoel Rives has a dedicated team of professionals tracking these bills. Below you will find...more

Akin Gump Strauss Hauer & Feld LLP

Project Perspectives - Winter 2014 Edition

In this edition: - Oil and Gas Industry Discussion - The False Claims Act: The Government’s Sword in Cash Grant Audits - Is a 50 Percent Renewables Portfolio Standard in California’s Future? -...more

McNees Wallace & Nurick LLC

PA Tax Law News - February 2014

In This Issue: PA Governor's Budget Proposal Preserves Capital Stock/Franchise Tax Phase-out; Shopping Guides and Inserts; Documentation Requirements for Sales of Fuel Oil; Property Tax Notes; and PA Issues on Appeal -...more

McNees Wallace & Nurick LLC

PA Tax Law News - February 2014: Documentation Requirements for Sales of Fuel Oil, Kerosene, Natural Gas and Propane

For sales tax purposes, fuel vendors are required to obtain valid exemption certificates for all exempt nonresidential sales of fuels that are not subject to fuel taxes. Although the residential use of fuel is not subject to...more

Stoel Rives LLP

How SB 4 Will End Up Taxing the Oil and Gas Industry and Even California's Consumers: Looming Fee Hikes Will Cover State Water...

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Most of the media has been consumed with talk of a proposed severance tax on oil and gas production, but meanwhile in Sacramento another tax on oil and gas production is being poised to take effect -- funding requests to...more

BakerHostetler

Ohio House Bill 375

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On December 4, 2013 Ohio House Speaker Rep. William Batchelder, Speaker Pro Tempore Rep. Matt Huffman, Majority Whip Rep. Cheryl Grossman, Finance and Appropriations Committee chair Ron Amstutz, Agriculture and...more

BakerHostetler

Ohio Governor Relaunches Severance Tax Plan In Budget Proposal

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Yesterday Ohio Governor John Kasich unveiled his proposed budget for fiscal years 2014 and 2015 at an hour-long press conference. The Governor’s proposal, a summary of which can be found here, contained a comprehensive plan...more

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