News & Analysis as of

Appeals Tax Liability State and Local Government

Troutman Pepper Locke

Sam’s Club Eyeing Appeal of Hefty Local Tobacco Tax Assessment

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In June, the Appellate Court of Illinois upheld an assessment of over $314 million against Sam’s Club for unpaid county cigarette excise taxes, including a 10% late fee, a 25% penalty, and accrued interest. The assessment...more

Bradley Arant Boult Cummings LLP

Alabama Legislature Wraps Up Productive Session on Business Tax Bills

The Alabama Legislature adjourned sine die near midnight on May 14, 2025, with the final legislative meeting day bogged down with filibusters by certain senators. Fortunately, a spate of tax bills had already passed both the...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

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

DarrowEverett LLP

Massachusetts Court Decision Could Spark State Tax Crackdown Nationwide

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Founders and executives with equity compensation need to be prepared for state tax exposure, even in states where they do not live. In a landmark decision that reverberates beyond Massachusetts, the Massachusetts Appeals...more

Blank Rome LLP

City’s Electric Slide Stumbles as Invalid Tax

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We often focus on whether a levy is a tax masquerading as a fee because a state tax must be fairly apportioned under United States Constitutional precedent, while a fee is not so limited. Some “fees” can be quite material in...more

Husch Blackwell LLP

Nevada Supreme Court Rules Email Constitutes a Written Agreement

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Nevada law requires taxpayers to meet certain prerequisites before seeking judicial review of a Nevada Tax Commission decision. Taxpayers must either pay the amount at dispute or enter into a written agreement with the Nevada...more

MG+M The Law Firm

Understanding Delaware's Property Tax Overhaul: What You Need to Know with Appeal Deadlines Approaching

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Delaware’s property tax system is undergoing a significant overhaul that will alter the property taxes owed on each property. For the first time in decades, the state’s counties are reassessing property values to reflect...more

Saul Ewing LLP

New Castle County Council Introduces Ordinance to Extend Deadline to File a Property Tax Assessment Appeal

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Appeal deadline is currently March 14.  Council has introduced an ordinance to extend deadline to March 31, 2025.  The ordinance will not be considered until March 13....more

Oliva Gibbs

How Safe Are Your Severed Minerals From the Tax Man? Surface Tax Sales, Severed Minerals, and Bush v. Yarborough Oil & Gas, LP

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“You never own your [real property]; the government does. You’ll be paying them property tax forever.” —Robert Kiyosaki, author of Rich Dad, Poor Dad In Bush v. Yarborough Oil & Gas, LP, the Texas Eighth District Court of...more

Rivkin Radler LLP

New York Sales Tax: When a Responsible Person Acts Irresponsibly

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Late last year, the Office of the State Comptroller (the “OSC”) estimated that sales and use tax receipts would increase by 2.3% in the SFY 2024-2025. The OSC also projected that collections from sales and use taxes would...more

Harris Beach Murtha PLLC

Deadline for CT Real Property Tax Assessment Appeals is Feb. 20

Property owners who wish to challenge their tax assessment believing that their property is overvalued on the Oct. 1, 2024, Grand List only have a couple of weeks left to file a written appeal with the Board of Assessment...more

Pierce Atwood LLP

Maine Issues Guidance For Remote Sellers

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Maine Revenue Services issued guidance, August 8, 2018, regarding remote sellers’ sales tax collection obligations in light of the Supreme Court’s June 21, 2018 decision in South Dakota v. Wayfair, Inc....more

Burr & Forman

South Carolina Tax Litigation Update: First Quarter 2018

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There were several notable state tax opinions issued by the South Carolina Administrative Law Court, Court of Appeals, and Supreme Court in the 1st quarter of 2018. A number of tax cases are also pending before the Court of...more

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