State & Local
-
April 08, 2025
Calif. Auto Body Shop Successor Owes Tax Liability, OTA Says
The purchaser of a California auto body shop is considered the successor of the business and therefore must pay the business's remaining sales and use tax liability, the state Office of Tax Appeals ruled.
-
April 08, 2025
Pa. Court Restores Original Assessment Of Couple's Home
A Pennsylvania trial court incorrectly increased the value of a couple's home, but the couple failed to prove the original assessment from the city should be decreased, the state's Commonwealth Court ruled.
-
April 08, 2025
Mo. Senate OKs Capital Gains Tax Exemption
Missouri would create a capital gains tax exemption, as well as a sales tax exemption for broadband equipment, diapers and feminine hygiene products, under a bill passed by the state Senate.
-
April 08, 2025
Ark. Requires Fiscal Impact Statements For Tax Referendums
Arkansas established requirements for the presentation of fiscal impact statements for ballot initiatives, referendum measures and proposed amendments to the state constitution that would raise, lower or impose new taxes as part of a bill signed by Gov. Sarah Huckabee Sanders.
-
April 08, 2025
Texas House OKs Increase In Biz Property Tax Exemption
Texas would increase the state's business personal property tax exemption to $250,000, pending the outcome of a public vote, under a bill passed by the state House of Representatives.
-
April 08, 2025
Md. Lawmakers OK Digital Ad Tax Appeals Process
Companies challenging assessments of Maryland's tax on digital advertising revenues could use the same administrative appeals process allowed for most other state taxes under legislation approved by the state General Assembly.
-
April 08, 2025
Ore. House OKs Tax Court Standing For Associations
Associations, chambers and other organizations in Oregon could seek relief in the state tax court on behalf of their aggrieved members under legislation approved unanimously by the state House of Representatives.
-
April 07, 2025
Pa. Supreme Court Snapshot: Electric Bills, Jock Tax
The Pennsylvania Supreme Court will open its three-day session in Pittsburgh Tuesday with arguments over how to weigh when a coworker or co-owner shares in an employer's immunity from lawsuits under the state's workers' compensation law, and if electricity providers can get additional services put on the utility bills drawn up by power distributors.
-
April 07, 2025
Minn. Justices Quiz DuPont On Currency Hedge In Tax Row
Minnesota Supreme Court justices pressed DuPont on Monday on its argument that the state revenue commissioner should have considered the gross receipts from currency hedging activities when determining the company's income apportionable to the state.
-
April 07, 2025
Trump Threatens Triple-Digit Tariff Rates If China Retaliates
President Donald Trump on Monday threatened an additional 50% tariff on Chinese imports entering the U.S., which would drive the total rate above 100%, if Beijing follows through on the retaliatory tariffs announced last week in response to Trump's reciprocal plan.
-
April 07, 2025
TCJA Designer Tapped For Key Policy Role At Treasury
An architect of the 2017 federal tax overhaul has been picked to serve as assistant secretary for legislative affairs at the U.S. Treasury Department, Treasury Secretary Scott Bessent said in announcing several appointments at the agency.
-
April 07, 2025
Mo. Revenue Through March Down $134M
Missouri general fund revenue from July through March lagged behind last fiscal year's total for that period by $134 million, according to a report by the state Office of Administration.
-
April 07, 2025
Kan. Revenue Beats Estimate By $206M Through March
Kansas' net general revenue from July through March outpaced an estimate by $206 million, according to a report by the state Division of the Budget.
-
April 07, 2025
Montana To Appraise Taxable Real Property Every 2 Years
Montana will reappraise most taxable real property every two years under a bill signed by the governor.
-
April 07, 2025
NH Revenues Through March Lag $7M Behind Forecast
New Hampshire's general fund revenue collection from July through March underperformed an estimate by roughly $7 million, according to a report by the state Department of Administrative Services.
-
April 04, 2025
Colo. Residents Say City Stormwater Fees Are Unlawful Taxes
A Boulder, Colorado, community organization has alleged in state court that the city is unlawfully charging residents fees for stormwater and flood management in order to pay for $66 million worth of bonds issued for a local flood mitigation project.
-
April 04, 2025
Fla. House Bill Would Cut General Sales Tax Rate, Other Rates
Florida would reduce the state's general sales tax rate and other sales tax rates, including the rates imposed on commercial rent, electricity and sales of new mobile homes, by three-quarters of a percentage point under a bill introduced in the state House of Representatives.
-
April 04, 2025
Wash. Justices Won't Review Biz Group's Tax Deduction Case
The Washington Supreme Court declined to hear an appeal from the Better Business Bureau over a lower court's denying that the group was entitled to a refund of business and occupation taxes paid to the Washington Department of Revenue in 2017.
-
April 04, 2025
Ky. Law Could Be Model For Eliminating State-Level Deference
A new law that bars Kentucky's courts from deferring to state agencies' interpretations of statutes and regulations could serve as a model for other states that are considering following the U.S. Supreme Court's overturning of the Chevron doctrine.
-
April 04, 2025
Texas Revenue Collection Through March Up From Last Year
Texas' total revenue collection from September through March outperformed last year by roughly 3.7%, according to a report by the state Comptroller's Office.
-
April 04, 2025
La. Sales Tax Will Apply To Some Crane Rentals, Dept. Says
Leases or rentals of cranes with operators in Louisiana will incur sales tax in the same way other tangible property rentals with operators are subject to tax, following the repeal of an exemption for crane rentals, the Louisiana Department of Revenue said.
-
April 04, 2025
Mass. Tax Revenue Through March Up $786M From Estimate
Massachusetts tax collection from July through March outpaced a forecast by $786 million, according to a report by the state Department of Revenue.
-
April 04, 2025
Taxation With Representation: Ropes & Gray, Paul Hastings
In this week's Taxation With Representation, Siemens AG acquires Dotmatics from Insight Partners, LPL Financial acquires Commonwealth Financial Network, Brookfield Asset Management takes a majority stake in Angel Oak Cos., and TowneBank acquires Old Point Financial Corp.
-
April 04, 2025
Iowa Revenue Through March Drops $321M
Iowa general fund revenue from July through March fell by $321 million from the total for the same period last fiscal year, according to a report by the state Department of Management.
-
April 04, 2025
Del. Net Revenue Through Feb. Rises $70M
Delaware's net general revenue from July through February outpaced last fiscal year's collection for that period by $70 million, according to a report by the state Department of Finance.
Expert Analysis
-
Illinois Banking Brief: All The Notable Legal Updates In Q4
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
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
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
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.