State & Local
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March 19, 2025
Colo. Senate OKs Lowering Family Leave Premium
The premium rate for Colorado's paid family medical leave insurance program would dip and a benefit for parents of newborns in intensive care would increase under a bill passed Wednesday by the state Senate.
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March 19, 2025
Colo. Senate OKs Dropping Some Revenue From TABOR Limit
Revenue received by Colorado from damage awards and certain property sales would be excluded from the revenue limit in the state's Taxpayer's Bill of Rights under legislation passed Wednesday by the state Senate.
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March 19, 2025
Tax On Services In Proposed Minn. Budget Hits Opposition
Minnesota business groups criticized on Wednesday a provision in the governor's budget proposal to expand the state sales tax to certain accounting, banking and legal services, telling a state Senate committee that it would hurt heavily taxed residents even more.
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March 19, 2025
Mo. Auditor Faults State For Lack Of Cannabis Tax Probes
Missouri's state auditor faulted the state Department of Revenue for not auditing any cannabis tax returns since sales of medical cannabis began in 2020, saying the tax agency failed to establish a robust compliance environment for the filings.
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March 19, 2025
Ala. Bill Seeks To Regulate, Tax Cannabinoid Products
Alabama would impose a 6% tax on cannabinoid product sales beginning in 2026 under a bill introduced in the state Senate.
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March 19, 2025
NC Tax Revenue Collection Through February Up $707M
North Carolina's total revenue collection from July through February exceeded last year's collection during the same time period by $707 million, according to a report by the Office of the State Controller.
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March 19, 2025
Law360 Announces The Members Of Its 2025 Editorial Boards
Law360 is pleased to announce the formation of its 2025 Editorial Advisory Boards.
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March 19, 2025
Tenn. Revenues Through February Up $23M From Estimates
Tennessee's total revenue collection from July through February beat budget estimates by $23 million, according to a report from the state Department of Finance and Administration.
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March 19, 2025
Idaho Allows Tax Records Sharing To Combat Benefits Fraud
Idaho authorized the state's tax commission and Department of Health and Welfare to share state individual income tax return records to investigate suspected fraud related to public assistance benefits applications under a bill signed by the governor.
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March 19, 2025
Hawaii Senate Panels OK Tax On Reward Points Bookings
Hawaii would impose a $20-a-night transient accommodations tax on bookings made with reward points under a bill passed by two Senate committees.
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March 19, 2025
Miss. Senate Passes Income Tax Cut With Revenue Triggers
Mississippi's latest tax reform package seeks to tie income tax rate decreases to future revenue surpluses under an amended bill passed by the state Senate, countering the state House of Representative's original proposal to outright eliminate the tax after 10 years.
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March 19, 2025
Wyo. Prescribes Order For Applying Property Tax Breaks
Wyoming established an order in which property tax exemptions should be applied when multiple exemptions apply to the same property under a bill signed by the governor.
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March 18, 2025
Mich. House OKs Permanent Automatic Income Tax Rate Cut
Michigan would lower its income tax rate back down to where it was in 2023 and make the tax cut permanent, unless the Legislature voted to change it, under a bill the state House of Representatives passed Tuesday.
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March 18, 2025
Verizon Seeks $24.7M Refund In Challenge To Fla. Tax Rules
A Florida regulation that determines the tax treatment for certain receipts from telecommunications companies unconstitutionally burdens interstate commerce and taxes activity that occurs in other states, Verizon argued to a state court in protesting a $24.7 million Florida tax refund denial.
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March 18, 2025
Microsoft Cost-Share Receipts Tax Fight Sent To Trial In Mich.
Microsoft's challenge to Michigan's tax treatment of its cost-sharing agreement receipts is headed to trial after the state's tax tribunal said more proceedings are necessary to determine whether the ownership of the intellectual property in dispute is divided between the company and its affiliates.
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March 18, 2025
Biz Groups Pan Corporate Tax Info Disclosure In Minn. Bill
Business groups criticized Tuesday a provision in a Minnesota omnibus tax package that would require disclosure of the tax information of many large corporations, saying it would violate those companies' privacy and hurt the state economically.
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March 18, 2025
Texas Supreme Court Affirms GEO Isn't Tax-Exempt
Private prison operator GEO Group Inc., which has operated detention facilities in Texas, isn't eligible for a refund of state taxes because it doesn't qualify for an exemption as a government agent or instrumentality, the Texas Supreme Court affirmed.
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March 18, 2025
Bank Groups Push For Permanent Block On Ill. Swipe Fee Law
Banking industry groups moved late Monday to deliver a final blow to an Illinois state law that bans swipe fees on tax and tip portions of payment card transactions, asking a Chicago federal judge to go ahead and finish off the ban before it takes effect this summer.
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March 18, 2025
Wash. Revenues Through March 10 Beat Forecasts By $56M
Washington state's total general revenue from Nov. 11 through March 10 beat estimates by $56 million, according to a report by the state Economic and Revenue Forecast Council.
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March 18, 2025
NY Tax Collections Through Feb. Up $8B From Last Year
New York's tax collection from April through February outpaced last year's total by $8 billion, according to a report by the state Department of Taxation and Finance.
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March 18, 2025
Tenn. To Cut Shared Tax Revenue For Late Municipal Audits
Tennessee will require municipal governments to timely submit mandatory annual audits to the state comptroller and will impose penalties that reduce the amount of sales tax revenue shared with municipalities that miss the deadline under a bill signed by the governor.
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March 18, 2025
Minn. Plan For Surplus Revenue Refunds Stalls On Tie Vote
A Minnesota plan to return portions of surplus revenues to taxpayers under a constitutional amendment stalled in the state House as a bill to place that proposal on the ballot fell short of passage with a tie vote.
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March 17, 2025
Ark. Sale Of Arby's Restaurants Not Biz Income, Judge Rules
A now-defunct corporation that was the largest franchisee of Arby's fast-food restaurants did not earn business income in Arkansas when it sold the brand because it was not in the business of disposing of such property, a state trial court ruled in an opinion obtained Monday by Law360.
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March 17, 2025
The Tax Angle: Lawmakers Huddle To Mull TCJA
From a look at the three-day legislative retreat held by House Democrats to Ways and Means Republicans meeting behind closed doors to discuss the 2017 GOP tax overhaul, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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March 17, 2025
Md. Digital Ad Tax Law Violates 1st Amendment, 4th Circ. Told
Maryland's digital ad tax law includes a content-based ban on speech and violates the First Amendment, the U.S. Chamber of Commerce and others told the Fourth Circuit on Monday, seeking to overturn a district court decision upholding the tax.
Expert Analysis
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
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Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.