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Property Tax › State Taxes › Sales & Use Tax

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Williams Mullen

2023 Developments in Virginia Taxation

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A Summary Review of Tax Legislation, Court Decisions, Opinions of the Attorney General and Published Rulings of the Tax Commissioner Published from January 1, 2023 through November 10, 2023....more

Baker Donelson

SALT Select Developments - August 2023

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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

Baker Donelson

SALT Select Developments - February 2023

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

Baker Donelson

SALT Select Developments - October 2022

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Baker Donelson

SALT Select Developments - May 2022

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State and local taxes impact almost every taxpayer, and developments in any one jurisdiction can be frequent and sometimes confusing. In this newsletter edition, we will briefly summarize certain SALT developments in several...more

Eversheds Sutherland (US) LLP

Georgia’s tax legislation survives 2022 Crossover Day

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“Crossover Day” in the Georgia legislature was Tuesday, March 15th - the 28th legislative day of 40 total legislative days - the day by which all bills must have passed one legislative chamber in order to cross over and be...more

BakerHostetler

[Podcast] A 30,000 Foot Look at State Taxation of Corporate Aircraft

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Matt Hunsaker highlights some issues that should be considered when purchasing a company jet, including sales tax and property tax....more

Pierce Atwood LLP

Maine Tax Changes Following End of COVID-19 State of Emergency

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On June 30, 2021, Maine Revenue Services (MRS) published a Tax Alert describing changes to COVID-19 tax relief programs following the end of Maine’s state of civil emergency, also on June 30. Below is a summary of the key...more

Fox Rothschild LLP

Partnerships And S Corporations Exempted From Limits On State And Local Tax Deduction

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The IRS intends to issue proposed regulations to permit a partnership or an S corporation to deduct specified income tax payments made to a domestic state or local jurisdiction. In Notice 2020-75, the IRS clarifies that...more

Williams Mullen

Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind

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Tax partners Stephanie Lipinski Galland and Kyle Wingfield summarize what you can do if you have not filed your state and local taxes or if you are unable to pay your tax bills due to the COVID-19 pandemic. Topics include...more

Locke Lord LLP

Revenue Anticipation Borrowings

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The economic hardship arising from the COVID-19 pandemic is likely to impact municipal cash flows in two broad areas: local collections from sources such as property taxes, hotel and meals taxes and auto excise taxes, and...more

Butler Snow LLP

Mississippi DOR Responds to Requests to Relief

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The Mississippi Department of Revenue is aware of the new pressures on the business community and state governments in responding to the COVID 19 pandemic. We are committed to doing what we can to help provide relief and...more

Bradley Arant Boult Cummings LLP

Changes to Taxation of Software to Apply Prospectively and Challenges to Eliminating Alabama's Controversial Grocery Tax - SALT...

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As previously reported, in Ex parte Russell County Community Hospital, the Alabama Supreme Court announced that all software, including customized software created for a particular user, is "tangible personal property" and...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report - March 2018 #11

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With two legislative days remaining, legislative leaders embarked today on the final phase of budget negotiations for the FY 2019 budget. After the Senate adopted its proposal for HB 684 by a 52-0 vote, three ranking officers...more

Holland & Hart LLP

Utah Legislative Update - Part Three

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During the crush of the legislative session, the focus is typically on the bright, flashy bills that contain policies that tilt the scale on visceral issues. For instance, Rep. Karianne Lisbonee’s HB 205 Down Syndrome...more

Nelson Mullins Riley & Scarborough LLP

Gold Dome Report - February 2018 #6

Nelson Mullins Riley & Scarborough LLP on

Lawmakers hit the ground running today with Legislative Day 19, riding on good news on tax revenues that emerged late last week. On Friday, Governor Deal announced that the state’s tax revenues for the month of January were...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 11

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ALJ Permits Only Minimum Penalties for Failure to File Information Returns - A New York State Administrative Law Judge has rejected the maximum penalties imposed by the Department of Taxation and Finance on an...more

Burr & Forman

South Carolina Department of Revenue Audits

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The South Carolina Department of Revenue (SCDOR) administers the state’s tax laws. Like the IRS, SCDOR audits tax returns, but only certain returns subject to South Carolina tax, such as South Carolina income tax returns,...more

Eversheds Sutherland (US) LLP

Here’s the Deal: Georgia Governor Signs Several Significant Tax Bills

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Following the conclusion of Georgia’s 2016 legislative session, Governor Nathan Deal signed into law several tax bills touching on a wide range of tax matters, including sales and use taxes, property taxes, corporate income...more

Brownstein Hyatt Farber Schreck

2015 Nevada State Tax Developments

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As a courtesy to our clients, Brownstein Hyatt Farber Schreck’s tax and government relations teams have compiled a summary of recent changes to Nevada tax laws. This summary includes information on recent legislative,...more

McDermott Will & Emery

Inside the New York Budget Bill: 30-Day Amendments

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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

Morrison & Foerster LLP

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

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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

Akerman LLP

Extension of Eight Valuable As-of-Right Incentive Programs Included in New York State's Budget Bill

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New laws may benefit developers and businesses with applications long pending and for future applicants that depend on these incentive programs to help induce investment and economic growth in the New York City. These...more

Baker Donelson

Spotlight on Tennessee: 2013 Tax and Related Legislation

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The 2013 Session, 108th General Assembly, considered numerous tax and related initiatives, many of which passed. The subject matter of these initiatives this year was very broad, ranging from efforts toward amending the...more

Bradley Arant Boult Cummings LLP

New PARCA Report Examines State and Local Tax Burdens

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A new report by the Public Affairs Research Council of Alabama (PARCA), a well-respected nonprofit research organization headquartered at Samford University in Birmingham, shows that frequent statements during the 2012...more

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