Welcome to the June 2025 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 developments and 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. In this issue, we will be covering:
- New Jersey Required to Turn Square Corners and Pay Untimely Filed Refund Claim
- Elder Care Facilities Not Liable for Sales Tax on Purchase of Ingredients Used to Prepare Food for Residents
- Departments’ Opinions Are Not Law
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.
Updates from previous editions.
In the April 2025 edition of The BR State + Local Spotlight, Irwin M. Slomka discussed the Massachusetts appellate court decision in Craig H. Welch v. Comm’r of Rev. in an article titled “Massachusetts Court Subjects Nonresident to Income Tax on Gain from Stock Sale.” On May 27, 2025, Craig Welch appealed the appellate court’s decision to the Massachusetts Supreme Judicial Court.
In the December 2024 edition of The BR State + Local Spotlight, Craig B. Fields authored an article titled “Virginia Court Rules That Corporation Is Not Unitary with 17% Owned Limited Liability Company” in which he discussed the decision of the Virginia Court of Appeals in Dep’t of Tax’n v. FJ Management, Inc. d/b/a FJI, Inc. On December 23, 2024, the Department of Taxation petitioned for further review to the Supreme Court of Virginia. On May 30, 2025, the Court issued a refusal order upholding the lower court decision.
In the July 2024 edition of The BR State + Local Spotlight, Nicole L. Johnson penned an article titled “To Be or Not To Be A Unitary Business” in which she discussed the Michigan Court of Appeals decision in Nationwide Agribusiness Insurance Company v. Dep’t of Treasury. The Michigan Department of Treasury requested the Michigan Supreme Court reverse the lower court’s decision. On May 22, 2025, the Court announced that it will require the parties to present “mini” oral arguments as the Court continues to decide whether it will review the lower court’s decision.
Joshua M. Sivin, Melanie L. Lee, and Summer Associate Johanna M. Leffler
ARTICLES
New Jersey Required to Turn Square Corners and Pay Untimely Filed Refund Claim
The New Jersey Tax Court has required the Director of the Division of Taxation to turn square corners and pay a refund despite the claim not being timely filed. Read More >>
Elder Care Facilities Not Liable for Sales Tax on Purchase of Ingredients Used to Prepare Food for Residents
In a recent decision, the Louisiana First Circuit Court of Appeal held that nursing homes and adult residential care providers are not required to pay sales tax on their purchases of food ingredients used to prepare meals for residents. Read More >>
Departments’ Opinions Are Not Law
Departments of Revenue frequently issue pronouncements, fact sheets, notices, and the like. 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. Our State + Local Tax attorneys believe it is necessary to educate and inform their clients and contacts about topics that will impact their businesses. We invite you to attend, listen, and learn as our 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 »
© 2025 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.
