State & Local

  • March 03, 2025

    Real Estate Bills To Watch In Florida's Legislative Session

    Florida's annual two-month legislative session officially kicks off Tuesday, but lawmakers have already been at work drafting and filing bills. With a total of 1,821 bills filed between the two chambers before last Friday's deadline, a considerable number have the potential to impact real estate, with several likely to feature prominently in upcoming debates.

  • March 03, 2025

    Mich. Homeowners Denied Cert. In RICO Foreclosure Suit

    A Michigan federal judge followed a recent string of decisions denying class certification to homeowners who allege local governments profited from the sales of their tax-foreclosed property, rejecting Wayne County residents' attempt to certify a class of people who say a racketeering scheme stripped them of their foreclosed homes' surplus equity.

  • March 03, 2025

    Nonprofits Warn Cuts May Force Closures, End Tax Exemption

    Leaders of nonprofits providing healthcare, housing and other critical services for low-income Americans warned Monday that the mix of White House funding cuts and executive orders could force them to close and even jeopardize their tax-exempt status.

  • March 03, 2025

    Calif. OTA Says Campground Owed Relief After Audit Error

    A California campground that operates as a wedding venue was improperly assessed sales tax for wedding venue fees because the auditor had already reviewed the issue in a previous audit, the state Office of Tax Appeals said in a ruling released Monday.

  • March 03, 2025

    Co.'s CFO Liable For Sales Taxes, Calif. OTA Rules

    The chief financial officer for an auto body repair company is a person responsible for the company and thus personally liable for sales tax the company owed, the California Office of Tax Appeals ruled in an opinion released Monday.

  • March 03, 2025

    Calif. OTA Upholds Rejection Of $2M Charitable Tax Deduction

    A California couple was correctly denied a $2 million charitable deduction that was claimed outside the five-year carryover period, the state Office of Tax Appeals said in a nonprecedential opinion released Monday.

  • March 03, 2025

    Minn. Bill Would Tax Products With 'Forever Chemicals'

    Minnesota would impose a tax on manufacturers' and retailers' sales of products that contain a group of chemicals called PFAs, commonly referred to as forever chemicals, under a bill introduced Monday in the state Senate.

  • March 03, 2025

    Treasury Halts Enforcement Of Corporate Transparency Act

    The U.S. Treasury Department won't enforce the Corporate Transparency Act on U.S. businesses and will change regulations so it only applies to foreign companies registered stateside, according to an announcement that activists said invites criminals into the U.S. and lawyers said could provoke judicial scrutiny.

  • March 03, 2025

    Holwell Shuster Atty Fights NJ Tax On Insurance Contribution

    A Holwell Shuster & Goldberg LLP attorney asked the New Jersey Tax Court to cancel an income tax assessment from the state Division of Taxation that he argued erroneously included contributions to a former employer's healthcare plan in his taxable income.

  • March 03, 2025

    Ohio Church Property Can't Claim Exemption, Board Says

    An Ohio church association owes property tax on one of its properties, because it was not used solely for charitable purposes, the state Board of Tax Appeals ruled.

  • March 03, 2025

    Colo. Says 1933 Dictionary Supports Netflix Subscription Tax

    The plain meaning of tangible personal property has long encompassed Netflix streaming video subscriptions, Colorado's tax department told a state appeals court, urging it to allow a sales tax on the company's products.

  • March 03, 2025

    Miss. To Impose Tax On Winemakers' Direct Sales, Shipments

    Mississippi will impose a tax on winemakers who sell and ship wine directly to residents as part of a bill signed by the governor.

  • March 03, 2025

    RI Bill Aims To Pause Tax On Utility Company Earnings

    Rhode Island would suspend the state's gross earnings tax on electric and gas companies as part of a bill introduced in the state House of Representatives.

  • March 03, 2025

    Texas Bill Seeks To Bar Tax Breaks For Some Solar Facilities

    Texas would prohibit political jurisdictions from creating property tax exemptions for high-capacity solar energy generating and storing facilities or their equipment under a bill filed Monday in the state House of Representatives.

  • March 03, 2025

    Minn. Bill Seeks EV Charging Tax, Repeal Of Surcharge

    Minnesota would impose a tax on electricity for electric vehicles obtained at public charging stations and end the state's current surcharge on the vehicles under legislation introduced Monday in the state Senate.

  • March 03, 2025

    Ark. House Bill Would Gradually End Tax On Soft Drinks

    Arkansas would phase out its tax on soft drinks if revenue thresholds are met under a bill introduced Monday in the state House of Representatives.

  • March 03, 2025

    Eversheds Lands 12 Chamberlain Hrdlicka Tax Attys In Atlanta

    Eversheds Sutherland has grown its Atlanta office by bringing on a dozen tax controversy attorneys from Chamberlain Hrdlicka White Williams & Aughtry PC, the firm announced Monday.

  • February 28, 2025

    Mich. Justices Reject Credit Suisse's NOL Carryforward Bid

    The Michigan Supreme Court on Friday denied Credit Suisse's bid to appeal a lower court's decision that barred the bank from straying from the federal method of determining taxable income to carry forward $21.3 million in losses on its state returns.

  • February 28, 2025

    Biz Groups Pan Md. Plan For Corp. Combined Tax Reporting

    Combined water's-edge corporate tax reporting in Maryland would hurt the state's economy, destabilize revenue and impose significant burdens on taxpayers and the state, business groups told a legislative panel considering the governor's tax and budget proposal Friday.

  • February 28, 2025

    Miss. House Passes Exemption For Certain Farm Machinery

    Mississippi would exempt farm equipment and vehicles held by dealers as merchandise from the state's inventory tax under a bill passed by the state House of Representatives.

  • February 28, 2025

    NY Tribunal Reverses Securities Co.'s Tax Sourcing Win

    The New York Tax Appeals Tribunal rejected an investment company's claims that sourcing receipts to locations of institutional intermediaries, such as hedge funds, instead of to investors unconstitutionally distorted its share of New York taxable income, partially reversing an administrative law judge's determination.

  • February 28, 2025

    W.Va. Updates Corp. Tax Law To Conform With Federal Code

    West Virginia has updated its conformity with the Internal Revenue Code for state corporate income tax purposes under a bill signed by the governor.

  • February 28, 2025

    Minn. Justices Send Golf Course Dispute Back To Tax Court

    The Minnesota Supreme Court booted a county's property tax fight with the former owner of a golf course back to the state's tax court, saying the lower court's decision to keep the case alive was not a final order subject to review by the justices.

  • February 28, 2025

    Minn. Gov. Taps Bank Atty As Tax Court Judge

    Minnesota's governor appointed a vice president of tax planning at U.S. Bank to serve on the state's tax court.

  • February 28, 2025

    Key State And Local Tax Takeaways From February

    February saw the near-conclusion of California's long process to amend market-based sourcing regulations for intangibles and a recommendation by a city commission that Philadelphia do away with its business tax, marking a short but newsy month in state and local tax. Here, Law360 presents these and other state and local tax developments to know from the past month.

Expert Analysis

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

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