State AG Pulse | An Early Peek At the 2026 State AG Elections
Nonprofit Quick Tips: State Filings in Alabama and Arkansas
4 Key Takeaways | NY Sales Tax on Cloud-Based Document Management Services
5 Key Takeaways | SALT and Multinational Businesses: Analyzing State and Local Taxation of Foreign Company Transactions
3 Key Takeaways | Update on Chicagoland Local Taxes
4 Key Takeaways | New York Tax Developments
5 Key Takeaways | Income Tax Jeopardy! A Potpourri of Hot Topics
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
5 Key Takeaways | State Sales Tax in 2024: What Every Retailer Needs to Know
The Buzz, An Economic Development Podcast | Episode 82: Burnie and Kara
Tribal Tax Exemption Under McGirt Gains Preliminary Victory
4 Key Takeaways | Mid-Year Tax Update
Maryland's Controversial Tax on Digital Advertising Explained
#WorkforceWednesday: OSHA Issues COVID-19 Citations, Michigan Enacts Liability Shield, and States Battle for Telecommuter Taxes - Employment Law This Week®
Williams Mullen's Comeback Plan: Part I – State & Local Tax (SALT) Compliance During COVID-19: What to Do When You’re Behind
Videocast: SALT Scoreboard – 2019 year in review
Videocast: 2020 – The year of digital taxation
Podcast: State Taxation of Digital Health Products
Videocast: Sutherland SALT Scoreboard – 2nd Quarter Highlights
Minnesota Adult Use Cannabis Update - We assisted multiple clients in completing and submitting their adult-use cannabis license applications to the Office of Cannabis Management (“OCM”), and we continue to monitor how and...more
The Department of Revenue (the “Department”) recently released two documents containing its “substantive” and “clarifying” requests for legislative changes to North Carolina’s revenue laws. Most of the requests include...more
With 2024 behind us and new state legislative sessions ahead, it is a perfect time to discuss one of the most frequently asked questions received by the Vicente Economics and Research Department: How large is the intoxicating...more
While Ohio municipalities generally do not rely on voted ad valorem property taxes as a primary source of funding, such taxes can serve as a useful part of a municipality’s revenue base, and state law, principally in Ohio...more
Summary: The Texas Legislature enacted four bills that 1) expand the list of cities that can build qualified projects (i.e., hotel and convention center projects subject to certain specifications) under Texas Tax Code Chapter...more
Tax policy is an interesting animal and odd results occur whenever non-tax people get involved in developing tax policy. Oregon Governor Tina Kotek and the Oregon Liquor and Cannabis Commission (OLCC) are jumping into the tax...more
When is a tax statute so poorly worded that it violates due process by being unconstitutionally vague and failing to give taxpayers fair notice of their compliance obligations? On August 5, 2022, the Alaska Supreme Court...more
For the first time since adult-use legalization in Massachusetts, the Massachusetts Legislature voted to pass marijuana reform legislation that will impact the cannabis industry across the Commonwealth in significant ways,...more
During the 2021 legislative session, the Georgia General Assembly passed key legislation, including conformity to the federal tax law, the elimination of deference to subregulatory interpretations of the Department of...more
On December 10, 2020, the Massachusetts Office of the State Auditor Division of Local Mandates (“DLM”) issued The Impact of State-Owned Land PILOT and Solar Taxation Policies on Municipalities report. DLM Report In part,...more
This week you have a rare opportunity: you get to use a service and learn about its taxability at the same time! Just about everyone uses streaming services for music, video, and more. But do you know how states tax these...more
The Taxpayers Bill of Rights (TABOR) is enshrined in Colorado’s Constitution (Art. X, Sec. 20) as the Nation’s strictest tax and spending limitation. TABOR is the proverbial “elephant in the room,” arousing strong passions...more
On January 8, SB 2 was introduced to establish a new digital advertising gross revenue tax of up to 10% on “annual gross revenues of a person derived from digital advertising services in the state.” This uncharted new tax...more
As the economy shifts to a digital one, we are finding that states are turning toward unconventional revenue options. One trend we’re seeing is the surprising comeback of the gross receipts tax (GRT): • Oregon’s new...more
The legislature and the Governor were locked in a battle of wills over the state budget as gridlock over the $24 billion annual spending plan continued into the second week of the fiscal year. While there is little relief in...more
We are taking a break from our multi-post coverage of Opportunity Zones to address a recent, significant piece of Oregon tax legislation. On May 16, 2019, Governor Kate Brown signed into law legislation imposing a new...more
• On May 31, 2019, the Illinois General Assembly adopted the Cannabis Regulation and Tax Act (the Act) – legalizing the sale, possession and use of marijuana for recreational purposes by adults over age 21 starting Jan. 1,...more
Just before Christmas, the influential Public Affairs Research Council of Alabama (PARCA), the nonpartisan think tank headquartered at Samford University, released its annual report, How Alabama Taxes Compare. The contents...more
Last week, the California Court of Appeal clarified what happens to a general tax measure when it is placed on the same ballot as a related advisory measure that asks how revenues from the general tax measure should be spent....more
Alabama local governments are combatting revenue losses and concomitant budget issues primarily because of the loss of their sales tax base to online sellers and because of their citizens’ demand for more or increasingly...more
The well-respected Public Affairs Research Council of Alabama (PARCA), the non-profit think tank headquartered at Samford University in Birmingham, recently published its periodic report, How Alabama Taxes Compare, which...more