State & Local

  • February 25, 2025

    Ind. Religious Group's Property Wrongly Denied Tax Break

    An Indiana religious organization was wrongly denied a tax exemption for a property that was used to carry out some of the group's ministries, the state Board of Tax Review said, disagreeing with the local assessor's determination.

  • February 25, 2025

    Wyo. Clarifies Who's A Vendor For Use Tax Purposes

    Wyoming has clarified who is considered a vendor in the business of selling tangible personal property that is subject to use tax as part of a bill signed by the governor.

  • February 25, 2025

    Ohio House Bill Seeks To Bar Taxes On Crypto Payments

    Ohio would prevent government entities from imposing a tax on cryptocurrencies used as a method of payment for goods and services under a bill introduced in the state House of Representatives.

  • February 25, 2025

    Miss. Senate Bill Would Exempt Diapers From Tax

    Mississippi would exempt baby diapers and formula from sales tax under a bill introduced in the state Senate.

  • February 24, 2025

    Justices Won't Hear Challenge To Colo. Tax Ballot Title Law

    The U.S. Supreme Court on Monday let stand a ruling by the Tenth Circuit that a Colorado law requiring that financial impacts be included in the titles of some tax-related ballot initiatives does not cause "improperly compelled" speech.

  • February 24, 2025

    Ore. Medical Clinics Need Tax Break, Panel Told

    An Oregon proposal to create an exemption from corporate tax for healthcare payments from Medicare and other government sources would help mitigate the financial challenges facing providers, representatives of medical and business groups told a state Senate panel Monday.

  • February 24, 2025

    Calif. Assembly Bill Aims To Exclude Tips From Income Tax

    California would provide a personal income tax exclusion for tips as part of a bill introduced in the state Assembly.

  • February 24, 2025

    Osage Reservation Boundary Case Is Meritless, Court Told

    Oklahoma Tax Commission officials are urging a federal district court to dismiss a motion by the Osage Nation that seeks acknowledgment of its reservation's continued existence, arguing that the decades-old case arises out of the tribe's attempt to avoid state taxation of its members.

  • February 24, 2025

    4 Things Attys Should Know About Pennsylvania's Budget

    Pennsylvania Gov. Josh Shapiro heads into the 2025-2026 budget year proposing to spend $51.5 billion, with corporate tax cuts and tax credit reforms bolstered by regulating so-called skill games, legalizing recreational cannabis and replacing an industry-opposed, multistate carbon cap-and-trade program with one run solely by Pennsylvania.

  • February 24, 2025

    Wyo. Legislature OKs Clarification Of Vendors Subject To Tax

    Wyoming would clarify who is considered a vendor in the state required to collect and remit sales tax under a bill passed in the Senate and sent to the governor. 

  • February 24, 2025

    Wyo. Lawmakers OK Boosted Tax Exemption For Biz Property

    Wyoming would increase a property tax exemption for businesses' personal property under a bill approved by state lawmakers and headed to the governor.

  • February 24, 2025

    Maine Revenue Through Jan. Rises By $241M

    Maine's revenue collection from July through January beat last fiscal year's total for the same period by $241 million, according to a report by the state's finance department.

  • February 24, 2025

    SC General Revenue Collections Up $849M Through Jan.

    South Carolina's general fund revenue from July through January outpaced collections during the same period last fiscal year by $849 million, according to the state Board of Economic Advisors.

  • February 24, 2025

    Idaho Revenue Through Jan. Down $12M From Forecasts

    Idaho's general revenue collection from July through January fell short of forecasts by roughly $12 million, according to a report by the state's Division of Financial Management.

  • February 24, 2025

    Minn. Tax Court Boosts Parking Lot Value, Citing Own Error

    The Minnesota Tax Court boosted its previous valuation of a Minneapolis parking lot, agreeing with a county assessor that it erred when it allowed a downward adjustment to its previous finding.

  • February 24, 2025

    Md. House Panel OKs Cannabis Tax Exemption For Nurseries

    Cannabis sales between nurseries and licensed cannabis businesses would be exempt from Maryland's 9% tax under legislation passed Monday by the state House Ways and Means Committee.

  • February 21, 2025

    Mich. Pot Cos. Say Grand Rapids' Equity Fees Are Illegal

    A group of cannabis companies is suing the city of Grand Rapids in Michigan state court, saying it is illegally charging them millions in fees through its social equity program.

  • February 21, 2025

    Ohio Board Rejects Dollar Bank's Apportionment Challenge

    The Ohio Board of Tax Appeals ruled that it couldn't allow Dollar Bank to obtain a financial institutions tax refund by applying an alternative apportionment method, saying the board lacked jurisdiction to address the company's constitutional challenge to the tax's structure.

  • February 21, 2025

    The Tax Angle: ABA Midyear Tax Meeting

    With a lack of government officials attending the American Bar Association's midyear tax meeting, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • February 21, 2025

    Calif. Sourcing Rules Ready To Drop, But Questions Remain

    A key set of market-based sourcing rules for California is finally nearing completion after eight years of work, but significant questions remain as to how they will be administered, including whether they can be applied retroactively.

  • February 21, 2025

    W.Va. Senate Bill Seeks To Exclude Tips From Taxes

    West Virginia would allow residents to deduct tipped wages from their federal adjusted gross income under a bill introduced in the state Senate.

  • February 21, 2025

    Md. Senate OKs Tax Break For Service Station Conversions

    Certain retail service stations in Maryland converted to other uses would be eligible for local property tax breaks under legislation approved by the state Senate and sent to the House.

  • February 21, 2025

    DLA Piper Tax Attorney Jumps To Vedder Price In Chicago

    Vedder Price PC has expanded its Chicago office with the addition of a skilled tax attorney who brings nearly 30 years of experience, most recently with DLA Piper.

  • February 21, 2025

    Ariz. House Panel OKs Transient Privilege Tax Reduction

    Arizona would decrease its transient privilege tax for some classifications and lower its income tax rate for estates, trusts and small businesses under a bill advanced by the state House Ways and Means Committee.

  • February 21, 2025

    Taxation With Representation: Kirkland, V&E, Cravath, Dechert

    In this week's Taxation With Representation, Diamondback Energy buys Midland Basin assets from another oil and natural gas company, GTCR closes its second strategic growth fund, Light & Wonder Inc. buys Grover Gaming's assets, and Barings acquires Artemis Real Estate Partners.

Expert Analysis

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    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.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    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.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    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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