The BR State + Local Tax Spotlight: June 2023
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Note from the Editors
Welcome to the June 2023 edition of The BR State + Local Tax Spotlight. We understand 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.
Locality Cannot Pay Contingent Fee to Attorney to Litigate for Increased Property Value
By Craig B. Fields
The Texas Supreme Court held that, while permitted in certain limited circumstances, a school district cannot pay a contingent fee to an attorney to litigate its challenge to increase the appraised value of property. Read More >>
When Tax Collection Is an Unconstitutional Taking
By Eugene J. Gibilaro
When has a tax collection procedure gone so far as to violate the Takings Clause of the U.S. Constitution? Read More >>
North Carolina Cellphone Company Required to Collect Sales Tax on Sale of Right to Purchase Pre-Paid Cell Service
By Joshua M. Sivin
The North Carolina General Court of Justice, Superior Court Division determined that Wireless Center of NC, Inc. was required to remit and collect sales tax on products known as Real Time Replenishments. Read More >>
The Conundrum of Sourcing Income for Nonresidents
By Nicole L. Johnson
The general rule of thumb for nonresidents has long been that nonresidents can only be taxed by a state on income earned in that state (i.e., source income). Read More >>
WHAT’S SHAKING: BLANK ROME STATE + LOCAL TAX ROUNDUP
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 >>