The BR State + Local Tax Spotlight: December 2023

The BR State + Local Tax Spotlight

Click here to download this edition of The BR State + Local Tax Spotlight.

Note from the Editors

Welcome to the December 2023 edition of The BR State + Local Tax Spotlight. We know the importance of remaining up-to-date on State + Local Tax developments, which appear often and across numerous jurisdictions. Staying informed on significant legislative developments and judicial decisions helps tax departments function more efficiently, along with improving strategy as well as planning. That is where The BR State + Local Tax Spotlight can help. In each edition, we will highlight important State + Local Tax developments that could impact your business.

A Holiday Note: As we reflect upon the year, we are filled with gratitude for our readership and for the collaborative efforts of our team and the Blank Rome staff who make every issue of The BR State + Local Tax Spotlight a far-reaching success. We wish you and yours a joyous holiday season and endless health and happiness for the new year.

We invite you to share The BR State + Local Tax Spotlight with your colleagues and visit Blank Rome’s State + Local Tax webpage for more information about our team. Click here to add State + Local Tax to your subscription preferences.

Joshua M. Sivin and Melanie L. Lee


New Jersey Agency Required to Honor its Deal and Allow $26 Million in Tax Credits
By Craig B. Fields

The Superior Court of New Jersey, Appellate Division, required the New Jersey Economic Development Authority (“EDA”) to “turn square corners” and certify $26 million in tax credits pursuant to its contract with a company despite some issues with the company’s application for the credits. Read More >>

State Tax vs. Local Tax – Is there a Difference?
By Eugene J. Gibilaro

Must a state tax and a local tax be considered together when determining whether either of them pass constitutional muster? Read More >>

New York ALJ Holds That Convenience of Employer Rule Applies Despite Covid Lockdowns
By Joshua M. Sivin

In the latest but likely not final chapter of Professor Zelinsky’s ongoing challenge to New York’s convenience of the employer rule, a New York Administrative Law Judge (ALJ) upheld application of the rule, counting days the Professor worked at his home in Connecticut for his New York employer as New York workdays, even during the over nine-month period when the employer’s New York campus was closed as a result of Covid restrictions. Read More >>

A Lack of Transparency: Minnesota Edition
By Nicole L. Johnson

Taxpayers and practitioners are often stymied by the lack of clarity or other information provided by state departments of revenue on tax issues. Read More >>


Blank Rome’s nationally prominent State + Local Tax attorneys are thought leaders in the community as frequent guest speakers at various local and national conferences throughout the year. We invite you to attend, listen, and learn as our experienced State + Local Tax attorneys interpret and discuss key legal issues companies are facing and how you can put together a plan of action to mitigate risk and advance your business in accordance with state and local tax laws. Read More >>

© 2023 Blank Rome LLP. All rights reserved. Please contact Blank Rome for permission to reprint. Notice: The purpose of this update is to identify select developments that may be of interest to readers. The information contained herein is abridged and summarized from various sources, the accuracy and completeness of which cannot be assured. This update should not be construed as legal advice or opinion, and is not a substitute for the advice of counsel.