State & Local

  • February 06, 2025

    Illinois Judge Extends Hold On Swipe Fee Law To More Banks

    An Illinois federal judge on Thursday expanded a preliminary injunction against Illinois' controversial swipe fee law, adding out-of-state banks to the list of financial institutions shielded from having to comply with the law when it takes effect later this year, while declining to add federal credit unions to the list.

  • February 06, 2025

    Baker McKenzie Partner Rejoins Firm From Apple

    Baker McKenzie announced that a former partner specializing in trade and customs law has rejoined the firm after serving as principal counsel and the lead adviser on global trade matters for Apple.

  • February 06, 2025

    Trump Lays Out Tax Priorities In Meeting With GOP

    President Donald Trump encouraged Republican leaders in Congress to fulfill his campaign promises to eliminate taxes on Social Security benefits, overtime pay and tips and to renew the Tax Cuts and Jobs Act this year, a White House spokesperson told reporters Thursday.

  • February 06, 2025

    Detroit Public School District Can't Get Quick Tax Ruling

    A Michigan judge has refused to issue an order guaranteeing in the short term that Detroit Public Schools can keep collecting a property tax to pay down debt, finding on Wednesday the debt-burdened school district is not facing imminent harm. 

  • February 06, 2025

    Wash. Bill Seeks Tax Break For Manufacturing Facilities

    Washington state would provide a retail sales and use tax exemption for construction materials, equipment, labor and services sold to or used by manufacturing facilities under a bill introduced in the state Senate.

  • February 06, 2025

    Md. House Bill Would Cut Corporate Tax Rates Over 4 Years

    Maryland would cut its corporate income tax in stages by two percentage points over four years under legislation in the state General Assembly.

  • February 06, 2025

    Kan. Senate OKs Cap On Property Value Increases

    Kansas would limit annual increases to a property's taxable value to 3% through a constitutional amendment under a resolution advanced Thursday by the Senate.

  • February 06, 2025

    Md. Gov. Repeats Call For High-Earner Tax In Annual Address

    Maryland should raise taxes on high earners and reduce corporate tax loopholes to broaden its tax base, its governor said in his State of the State address, pitching a proposed budget package he said would bring more fairness to the state's tax system.

  • February 06, 2025

    SD Lawmakers OK Remote Seller 30-Day Registration Timeline

    South Dakota would give remote sellers and marketplace providers at least 30 days to register and start collecting sales tax after they meet statutory criteria that require them to collect tax under a bill passed by state lawmakers and headed to the governor.

  • February 06, 2025

    NC Lawmakers Propose Exempting Nonprofits From Sales Tax

    Certain nonprofit entities, including hospitals and volunteer fire departments, would be exempt from the North Carolina sales tax under a bill filed in the state Senate.

  • February 06, 2025

    Conn. Gov. Pitches $350M Corporate Tax Boost In Budget

    Connecticut would make changes to its corporate taxes that would raise nearly $350 million over two years under the governor's budget proposal, which would also provide property tax relief for residential owners.

  • February 06, 2025

    NJ Flooring Co. Owner Can't Shake Biz Sales Tax Liabilities

    A shuttered flooring company's sole shareholder is responsible for the company's sales and use tax liabilities that were outstanding after bankruptcy, a New Jersey state appeals court ruled, holding that the statute of limitations for issuing assessments didn't block the state from pursuing the taxes.

  • February 06, 2025

    Wis. Bill Would Create Tax Credit For Cos. Ownership Change

    Wisconsin would grant a tax credit for businesses that convert to an employee ownership business model under a bill introduced in the state Senate.

  • February 06, 2025

    RI House Bill Would Let Municipalities Tax Paid Parking Lots

    Rhode Island would allow localities to levy sales tax on parking facility fees under a bill introduced in the House of Representatives.

  • February 06, 2025

    Colo. Tax Dept. Seeks Input On Quantum Credit Recapture

    Some Colorado income tax credits claimed by taxpayers for quantum facility investments must be recaptured, the state Department of Revenue said in a draft rule, asking for public comments.

  • February 06, 2025

    Montana's Revenue Through Jan. Drops $116M

    Montana's general fund revenue collection from July through January sank $116 million from the total for the same period last fiscal year, according to the state Department of Revenue.

  • February 06, 2025

    Mo. Revenue Through Jan. Falls $163M

    Missouri's net revenue collection from July through January dropped $163 million from the total for the same period last fiscal year, according to the state Department of Revenue.

  • February 05, 2025

    Mastercard Owes $7.7M In Tax, SC Tells Appeals Court

    An administrative law judge was correct in finding that Mastercard's network is its income-producing activity, occurs within South Carolina and obligates the company to pay about $7.7 million in taxes, fees and interest, the state Department of Revenue told an appeals court.

  • February 05, 2025

    Wash. Bill Seeks To Allow Local Excise Taxes On Cannabis

    Washington state would authorize counties to impose an excise tax of up to 2% on retail sales of cannabis, if approved by voters during a special or general election, as part of a bill introduced in the state Senate.

  • February 05, 2025

    Kentucky Lawmakers Approve Cut To Flat Income Tax Rate

    Kentucky would lower its flat individual income tax rate by half a percentage point as part of a bill passed by lawmakers and headed to the governor.

  • February 05, 2025

    Md. Panel OKs Payment Plans For Incarcerated Taxpayers

    Maryland taxpayers currently or formerly incarcerated would be eligible for installment plans for tax liabilities under a bill reported favorably Wednesday by a state Senate committee.

  • February 05, 2025

    Okla. Gov.'s Budget Would Cut Biz, Individual Tax Rates

    Oklahoma lawmakers should cut both personal and business income tax rates and put the state on a path to eliminating both taxes, the governor said in his fiscal year 2026 budget proposal.

  • February 05, 2025

    Wash. House Bill Seeks Surcharge On 'Excessive' CEO Pay

    Washington state would impose a surcharge on corporations that provide "excessive" compensation to their chief executive officers under a bill in the state House of Representatives.

  • February 05, 2025

    Mich. Gov. Proposes Using AI To Bolster Tax Collection

    Michigan would deploy artificial intelligence tools to aid in tax collection under Democratic Gov. Gretchen Whitmer's proposed budget, which was released Wednesday.

  • February 05, 2025

    Minn. Senate Panel Backs Creating Letter Ruling Program

    Minnesota would establish a private letter ruling program under legislation advanced by a Senate committee Wednesday, although the state Department of Revenue expressed concerns with the proposal.

Expert Analysis

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

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