State & Local
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March 06, 2025
Minn. Panel Advances $3.8B Income Tax Rate Cut Package
Minnesota would eliminate the state income tax on its lowest tier of earners and adjust brackets to reduce rates for other taxpayers at an initial cost of about $3.8 billion annually under legislation advanced by the House Taxes Committee.
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March 06, 2025
Minn. Couple Can't Claim $105K Deduction, High Court Affirms
A Minnesota couple were properly assessed an outstanding income tax liability and disallowed a business loss deduction by the state tax court, the Minnesota Supreme Court ruled.
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March 06, 2025
La. Tax Break Doesn't Apply To Apartment's Affordable Units
The owner of a Louisiana apartment complex cannot claim a property tax exemption for the complex's affordable housing units because the units were not dedicated solely to a public purpose, a state appellate court ruled.
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March 06, 2025
Ark. General Revenues Through Feb. Up $105M Over Estimate
Arkansas general revenue collection from July through February beat forecasts by $105 million, according to a report by the state's Department of Finance and Administration.
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March 06, 2025
Trump's Value-Added Tax Focus In Tariff Plan Stirs Angst
President Donald Trump's call to target value-added taxes in his reciprocal tariff plan could distort global supply chains and create additional burdens for U.S. companies, contrary to his stated goals of lowering prices for consumers and boosting business, experts told Law360.
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March 06, 2025
Ohio Board Affirms Tax Withholdings Owed By Water Co.
An Ohio spring water company is liable for a $336,000 assessment for incorrect withholdings of employee income taxes over two decades, a state tax appeals board said Thursday, rejecting the company's arguments that the state wrongly calculated the liability.
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March 06, 2025
Mass. Tax Collections Through Feb. Beat Estimates By $688M
Massachusetts' tax collection from July through February outpaced estimates by $688 million, according to the state Department of Revenue.
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March 06, 2025
Minn. Tax Court Upholds $1.2M Lake House Value
A Minnesota homeowner's action to lower the $1.2 million tax valuation of his home was rejected by the state tax court, which said he failed to overcome the presumed validity of the assessment.
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March 05, 2025
NJ Panel Wrestles With Reviving Lorillard's Tax Refund Claim
New Jersey state appeals court judges grappled Wednesday with whether to revive tax refund claims from Lorillard following a state Tax Court decision that said changes to a royalty addback and deduction rule retroactively fixed constitutional issues with the regulation.
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March 05, 2025
Wyo. Expands Sales Tax Break For Power Used In Transport
Wyoming expanded a sales tax exemption for sales of power and fuel used in the transporting of property via railroad or pipeline under a bill signed by the governor.
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March 05, 2025
Nixon Peabody Hires Former Sheppard Mullin Partner In NY
Nixon Peabody LLP said Wednesday that a former Sheppard Mullin Richter & Hampton LLP partner has joined the New York office as a partner on the firm's nonprofit organizations team.
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March 05, 2025
Maryland Data Brokers Tax Bill Hits Biz Group Opposition
A Maryland proposal to tax data brokers and make them register would burden businesses and hurt the state's economic competitiveness, representatives of business groups told a state Senate panel Wednesday.
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March 05, 2025
Montana Tasks Tax Agency With Review Of Exempt Property
Montana directed its Department of Revenue to establish a process to review property that is exempt from taxation under a bill signed by the governor.
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March 05, 2025
Texas Net Revenue Through Feb. Up 5%, Comptroller Says
Texas' net revenue collection from September through February beat that made during the same period in the last fiscal year by nearly 5%, according to a report by the state comptroller's office.
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March 05, 2025
How Eversheds Sutherland Drew 12-Atty Tax Team In Atlanta
New Eversheds Sutherland partner Hale E. Sheppard joined Law360 Pulse to discuss how he helped lead a team of 12 tax controversy attorneys to join the firm in Atlanta from Chamberlain Hrdlicka White Williams & Aughtry PC.
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March 05, 2025
Ohio Bill Seeks Tax Credits For Insurance Co. Health Plans
Ohio would provide domestic insurance companies with a refundable tax credit for a portion of employer group health plan premiums under a bill introduced in the state Senate.
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March 05, 2025
Mass. Proposed Amendment Would Cap Income Tax Rate
Massachusetts would ask voters to decide if the state income tax rate should be capped at 6.25% under a petition for a proposal of a constitutional amendment.
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March 05, 2025
Ill. Dept. Clarifies Sales Tax Application For Mobile Home Sales
An Illinois mobile home park that installs mobile homes in its park and sells the homes to tenants should be collecting sales tax on sales of mobile homes to customers, the state Department of Revenue clarified.
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March 05, 2025
Ala. Revenue Collection Through Feb. Down $214M
Alabama's total revenue collection from July through February dropped $214 million compared with the same time frame last year, according to the state Department of Revenue in a report released Wednesday.
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March 05, 2025
Ill. Sales Tax Applies To Wheelchair Ramps, Dept. Says
An Illinois company that sells wheelchairs and accessibility ramps is not eligible for the reduced sales tax rate for its sales of ramps because the ramps don't constitute medical appliances, the state Department of Revenue advised.
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March 05, 2025
NH Total Receipts Down $16M From Budget Estimates
New Hampshire's tax collections from July through February underperformed forecasts by $16 million, according to a report from the Department of Administrative Services released Wednesday.
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March 05, 2025
Ariz. House OKs Ballot Measure To End Local Grocery Taxes
Local taxes on groceries would be forbidden in Arizona if voters say yes to a constitutional amendment in a ballot measure proposed in a resolution approved by the state House of Representatives.
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March 05, 2025
Maine House Bill Would Phase Out Individual Income Tax
Maine would phase out the state's income tax, eventually eliminating the levy in 2030, under a bill introduced in the House of Representatives.
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March 05, 2025
Colo. House Panel OKs Local Lodging Tax Boosts
Colorado would triple the maximum local lodging tax rate counties could impose, with voter approval, under legislation approved by a state House panel.
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March 05, 2025
Colo. Lawmakers OK Confidentiality Standards For Tax Audits
Colorado would enhance its confidentiality standards for information held by third-party sales tax auditors under legislation passed by the state House of Representatives and sent to Gov. Jared Polis.
Expert Analysis
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5 E-Discovery Predictions For 2025 And Beyond
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.
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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.
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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.