State & Local
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February 19, 2025
Ariz. House OKs Sales Tax Location Clarification
Arizona would clarify the location of online transactions for sales tax purposes and specify that the site of computer servers used in a transaction does not determine its location under legislation passed by the state House.
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February 19, 2025
Pa. Justices Say Sales Tax Isn't Commerce Under State Law
Collecting sales tax is not part of a commercial transaction even if it occurs at the same time as that transaction, according to a Wednesday ruling from the Pennsylvania Supreme Court in a suit accusing American Eagle and other retailers of charging wrongful taxes on face masks.
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February 19, 2025
Maine Biz Income Sourcing Proposal Ambiguous, Groups Say
Maine Revenue Services' proposed amendment of its corporate income tax sourcing rules to clarify that receipts from services are sourced to where they are acquired or experienced instead of where they are received would increase ambiguity in the tax code, critics said Wednesday.
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February 19, 2025
La. Court Orders New Trial In Museum's Hotel Tax Break Case
A Louisiana board that allowed a property tax exemption for a hotel operated by the nonprofit National World War II Museum should have held a new trial after evidence surfaced that the hotel was more profitable than previously disclosed, a state appeals court ruled.
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February 19, 2025
Minn. Bill Seeks Vote For Property Owners On Local Taxes
Certain Minnesota residents could vote on local ballot measures affecting the taxation of properties they own regardless of whether they live in the taxing district involved if state voters approve a constitutional amendment proposed in legislation in the House.
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February 19, 2025
Ky. Bill Seeks To Replace Tax Appeals Board With Tribunal
Kentucky would create a tribunal with authority over all state and local tax disputes, replacing the state's Board of Tax Appeals, under a bill introduced in the state House of Representatives.
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February 19, 2025
Ill. Dept. OKs Quantum Computing Building Tax Credit Regs
Illinois individual and corporate taxpayers may claim income tax credits for a portion of wages paid to workers employed in the construction of quantum computing campus facilities, the state Department of Revenue said in adopted regulatory amendments.
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February 19, 2025
Minn. Bill Seeks Bank Tax Break For Commercial Loans
Minnesota would allow financial institutions to take a tax subtraction for their income from certain commercial loans under legislation introduced in the state House.
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February 19, 2025
Minn. Senate Panel OKs Repealing Tax On Illegal Drugs
Minnesota would repeal its rarely paid tax on illegal sales of cannabis and other drugs under legislation passed Wednesday by a state Senate committee.
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February 19, 2025
Minn. House Bill Seeks Corporate Tax Break On GILTI
Minnesota would eliminate state corporate taxation of global intangible low-taxed income and boost corporate tax deductions under legislation introduced in the state House.
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February 18, 2025
Residents Seek To Block La. Tax Overhaul Ballot Question
A group of Louisiana residents is seeking in a state trial court to halt a referendum that, if approved, would allow for a state constitutional change to implement an overhaul of Louisiana's tax regime.
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February 18, 2025
NJ Floats Rules To Follow MTC Stance On Internet Activities
New Jersey proposed regulations Tuesday that would adopt portions of the Multistate Tax Commission's guidelines on when a company's internet activities exceed a federal law's protection against state income taxes, taking a step to formalize a position the state's tax agency previously released in guidance.
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February 18, 2025
NY Broadens Tax Break Guidelines For Development Projects
New York state broadened guidelines for determining whether some economic development projects may be eligible for property and sales tax exemptions based on the level of a project's on-site child care services under clarifying legislation signed by Democratic Gov. Kathy Hochul.
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February 18, 2025
NC House Bill Would Restore Solar Tax Credit
North Carolina would bring back a state tax credit for solar energy equipment under a bill introduced Tuesday in the state House of Representatives.
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February 18, 2025
NJ Tax Collection Through Jan. Up $672M From Last Year
New Jersey's total major revenue collection from July through January beat last year for the same time frame by $672 million, according to a report by the state Department of the Treasury.
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February 18, 2025
NY Tax Collections Through Jan. Up $6.6B, Dept. Says
New York's tax collection from April through January outpaced last year during the same period by roughly $6.6 billion, according to the state Department of Taxation and Finance.
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February 18, 2025
Wis. Assembly Bill Proposes No Tax On Tips
Wisconsin wouldn't tax tips earned by employees under a bill introduced in the state Assembly.
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February 14, 2025
8 Things Attys Should Know About Conn.'s $55B Budget
Connecticut Gov. Ned Lamont's two-year budget for the years 2026 and 2027 includes drug price limits, an expansion of the state's unfair trade practices act, key changes to hospital ownership laws and slots for 13 new judges.
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February 14, 2025
State Lawmakers Eye Tighter Restrictions On Hemp Products
Legislators in multiple states have introduced legislation aimed at regulating or restricting the manufacture and sale of products containing intoxicating cannabinoids derived or synthesized from federally lawful hemp.
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February 14, 2025
Miss. House Bill Would Exclude Tips From Income Tax
Mississippi would exclude workers' tips from the state income tax under a bill introduced in the state House of Representatives.
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February 14, 2025
Ark. Bill Would Exempt Broadband Equipment From Sales Tax
Arkansas would exempt machinery and equipment used to produce broadband service from sales and use tax under a bill introduced in the state House of Representatives.
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February 14, 2025
NYC Transfer Tax Applies To Sale Of College Property
The sale of a college property held by an LLC cannot avoid New York City's real property transfer tax, the city's Department of Finance said in a letter ruling, concluding that the deal structure prevented exemption from the tax.
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February 14, 2025
La. Net Collections In Jan. Lower Than Last Year By $245M
Louisiana's total state revenue in January lagged behind collections last year in the same period by $245 million, according to a monthly report by the state Department of Revenue.
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February 14, 2025
SD Gives Remote Sellers 30 Days To Register And Collect Tax
South Dakota will allow 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 do so under a bill signed by the governor.
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February 14, 2025
Fla. Net Revenue Beats Estimate By $627M Through Dec.
Florida's net revenue collection from July through December topped a government estimate by $627 million, according to a report by the state Office of Economic and Demographic Research.
Expert Analysis
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Exploring An Alternative Model Of Litigation Finance
A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.
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Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.