The BR State + Local Tax Spotlight: February 2024

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 February 2024 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.

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


Pennsylvania Commonwealth Court Affirms That Pittsburgh’s Tax on Only Nonresident Athletes Violates State’s Uniformity Clause
By Craig B. Fields

Although only some states have a uniformity clause in their constitutions, for those that do, it can be a powerful tool in challenging a tax. Read More >>

California Appeals Court Declines Locality’s Request to Rewrite Unlawful Tax Law
By Eugene J. Gibilaro

How far should courts go to save tax laws that are plainly unlawful? Read More >>

Arizona Appellate Court Finds Online Travel Companies Not Subject to Tax on Hotel Operators
By Joshua M. Sivin

Last month, an Arizona appellate court found that online travel companies such as Orbitz and Expedia are not entities that operate hotels nor cause hotels to be operated and therefore are not subject to Tucson’s tax applicable to such entities. 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 >>

© 2024 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.