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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
ARTICLES
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 >>
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 >>