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State Taxes

Baker Donelson

The 114th General Assembly Adjourns First Regular Session: An Overview

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The first regular session of the 114th General Assembly began on January 14, 2025. The next day, Governor Bill Lee announced an extraordinary or "special" legislative session to address educational scholarship program...more

Morrison & Foerster LLP

True Facts About False Claims: MoFo's FCA Newsletter - April 2025

Designed for busy in-house counsel and compliance professionals, this newsletter seeks to bring you up to speed on key federal and state False Claims Act (FCA) developments, with links to primary resources. Each quarter,...more

Holland & Hart LLP

the buzz: Cannabis News & Policy Update | April 2025

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Welcome back to the buzz, our monthly cannabis news and policy update. Your at-a-glance source for regulatory developments, agency announcements, and trends impacting the cannabis industry. In this edition of the buzz,...more

Rothwell, Figg, Ernst & Manbeck, P.C.

Fedtrade® Podcast – Adam Boltik, New Hampshire Department of Business and Economic Affairs – SelectUSA Spotlight

The Fedtrade® podcast recently interviewed Adam Boltik, Program Manager for the Office of International Commerce of the State of New Hampshire Department of Business and Economic Affairs, as part of our SelectUSA Investment...more

Freeman Law

Texas Comptroller Adopts Amended Data Processing Rule

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On March 28, 2025, the Texas Comptroller of Public Account (the “Comptroller”) finalized amendments to Rule 3.330, Data Processing Services, for purposes of the Texas sales and use tax....more

Buchalter

Vacancy Tax on Commercial Property Proposed in California

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A recent bill introduced in the California State Senate would impose a tax on commercial buildings that have prolonged vacancies. Authored by California State Senator Caroline Menjivar, SB 789 is intended to discourage...more

McDermott Will & Emery

Let the Shakedowns Begin: Tax False Claims Legislation in California

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Legislators in Sacramento, California, are mulling over one of the most (if not the most) troubling state and local tax bills of the past decade. Senate Bill (SB) 799, introduced earlier this year and recently amended,...more

Foster Garvey PC

Hobby Loss Rules Revisited

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With the Corporate Transparency Act hopefully in our rearview mirrors, I decided to take a brief break from my ongoing series on Subchapter S and report on a different topic. In the last few weeks, the Magistrate Division of...more

Parker Poe Adams & Bernstein LLP

Key Takeaways for Businesses From Recent South Carolina Department of Revenue Rulings

The South Carolina Department of Revenue (SCDOR) has had an active start to the year, issuing new administrative guidance that impacts a variety of businesses operating in the state. Each year, the department issues advisory...more

Frost Brown Todd

Texas HB 19 Takes Aim at Local Government Debt and Tax Practices

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Perhaps the most impactful public finance bill making its way through the Texas Legislature currently is House Bill 19 (HB 19). The bill is largely an amalgamation of other bills filed this session (notably, House Bill 1453...more

Blank Rome LLP

Deference Denied to the South Carolina Department of Revenue

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The South Carolina Court of Appeals determined that Duke Energy Corporation (“Duke”) was entitled to claim nearly $25 million in investment tax credits on its 1996 to 2014 South Carolina income tax returns, as the investment...more

Blank Rome LLP

Deli’s Party Platters Found Subject to Sales Tax Despite Customer Assembly Required

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In the world of sales tax, the devil is often in the details. A recent decision from the New York State Tax Appeals Tribunal (“Tribunal”) serves as an example of how seemingly insignificant details can determine whether a...more

Blank Rome LLP

Massachusetts Court Subjects Nonresident to Income Tax on Gain from Stock Sale

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In a decision with troubling potential implications, a Massachusetts appellate court held that a nonresident individual was subject to Commonwealth income tax on capital gain from the sale of his stock in the corporation that...more

Holland & Knight LLP

Tax Consequences of a Natural Disaster

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Between wildfires such as the ones in Southern California earlier this year and hurricanes and other major storms experienced by other parts of the country annually, there is no shortage of natural disasters affecting people...more

Blank Rome LLP

Gains on Sales of Franchises Held Nonbusiness Income in Arkansas

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Consistent with the decisions in several other states interpreting the Uniform Division of Income for Tax Purposes Act’s (“UDIPTA”) definition of nonbusiness income, an Arkansas Circuit Court concluded that gains from the...more

Cozen O'Connor

Cozen Cities - April 16, 2025

Cozen O'Connor on

BALTIMORE—City Files Lawsuit Against DraftKings, FanDuel - The City of Baltimore filed a lawsuit against DraftKings and FanDuel, alleging that the sports betting companies exploit vulnerable gamblers through promotional...more

K&L Gates LLP

Payroll Tax, Amnesties and Related Developments for Health Practices

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Health practices across Australia have been paying increasing attention to their potential exposure to payroll tax. The importance of doing so continues, particularly with new legislation bringing some further certainty....more

Brownstein Hyatt Farber Schreck

The Season for Commercial Tax Assessments Has Arrived

Every two years, every Colorado county reassesses property taxes for real and personal property. The notices of valuation for the 2025-2026 cycle will soon be released on May 1. Now is the time for commercial property owners...more

Fox Rothschild LLP

Washington State Tax Proposal Debates: What You Need to Know

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Washington’s legislators have less than two weeks to reconcile the budget and avoid a special session. Here is a quick overview of some of the major tax proposals we’re monitoring this legislative session and a reminder for...more

Whiteford

Client Alert: New Maryland Sales Tax on IT Services, Capital Gains and More

Whiteford on

Just before the close of the 446th legislative session, the Maryland General Assembly passed and sent to Governor Moore HB 352/SB 321, the Budget Reconciliation and Financing Act of 2025 (the “BRFA”). The BRFA, which Gov....more

Bradley Arant Boult Cummings LLP

Mobile Workforce/Remote Worker Legislation Could Impact Your Business

Well-respected House Ways & Means-Education Committee Chair Danny Garrett (R-Trussville) has introduced HB 379, a bill designed to provide guidelines and a safe harbor for employers who have traveling employees or remote...more

Gray Reed

Texas Court Shields Severed Mineral Interests from Tax Foreclosure Judgment

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In Bush v. Yarborough Oil & Gas, LP a decades-old tax foreclosure judgment did not affect a previously severed mineral interest not owned by the delinquent taxpayer. The mineral owners were neither named nor served in the...more

Bricker Graydon LLP

Ohio House Republicans Revamp State Budget: Key Amendments in H.B. 96

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House Republicans put their stamp on Ohio’s operating budget (H.B. 96), passing the legislation, 60 to 39, after making substantial amendments to Governor DeWine’s budget proposal. Five Republican members joined the entire...more

Eversheds Sutherland (US) LLP

Georgia’s 2025 legislative session: Tax legislation overview

During the 2025 legislative session, the Georgia General Assembly passed several notable tax related bills including further decreasing the income tax rate and extending the time period for taxpayers to protest and appeal the...more

Arnall Golden Gregory LLP

Postproduction Credits Back on the Menu: Georgia Revives Income Tax Credits for Film/TV Postproduction Activities

In the final days of the session, the Georgia Legislature reinstated Georgia’s income tax credit for film and television postproduction activities. For tax years beginning January 1, 2026, H.B. 129 will now permit Georgia...more

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