The BR State + Local Tax Spotlight: February 2023

The BR State + Local Tax Spotlight

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

Note from the Editor

Welcome to the February 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 and 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.

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.

Eugene J. Gibilaro


Unconstitutional Discrimination: States Cannot “Level the Playing Field” for In State Businesses
By Eugene J. Gibilaro

On February 3, 2023, the Sixth Circuit for the U.S. Court of Appeals held that an Illinois coal producer was likely to succeed on the merits of its claim that a Kentucky law directing Kentucky utilities purchasing coal to evaluate the reasonableness of coal bid prices after subtracting severance taxes from the actual bid price. Read More >>

NYS Tax Tribunal Rules Manufacturer Entitled to 100 Percent Empire Zone Investment Tax Credit and $152 Million Refund
By Craig B. Fields

Highlighting the importance of the wording of a statute, the New York State Tax Appeals Tribunal, reversing an Administrative Law Judge, held that a manufacturer was allowed both a refund of 50 percent of its Empire Zone investment tax credit (“EZ ITC”) as a “new business” and a refund of 50 percent of its EZ ITC as the owner of a qualified investment project (“QUIP”) or significant investment project (“SCIP”). Read More >>

English 101: Prepositions Matter When Determining Where Services Are Rendered
By Nicole L. Johnson

Ascertaining where services are rendered has been a challenge faced by numerous companies operating throughout the United States. For example, for Louisiana corporate franchise tax purposes, revenue from certain services is sourced based on the “location at which the services are rendered.” 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.