State & Local

  • January 15, 2025

    Va. Flooring Co. Was Dual Operator, Tax Head Rules

    A Virginia flooring company was improperly classifying itself as a retailer for tax purposes despite operating as both a retailer and contractor, the state's tax commissioner ruled.

  • January 15, 2025

    Texas Court Unsure State Can Shutter Immigrant Nonprofit

    A Texas appellate court seemed doubtful Wednesday that the state attorney general has authority to shut down a nonprofit over its political speech, with the justices suggesting that Texas might be blurring the line between state and federal nonprofit oversight.

  • January 15, 2025

    Va. Tax Boss Says No Sales Tax On Biz's Web-Based Services

    The web-based services provided by a Virginia company for the management of doctors' offices are not subject to the state's sales tax or communications tax, the state tax commissioner said in a ruling released Wednesday.

  • January 15, 2025

    Neb. Gov. Vows To Keep Tackling Property Tax 'Crisis'

    Nebraska's governor pledged to put another $200 million into a property tax relief fund as part of this year's budget, saying Wednesday his administration would try to build on reforms passed during last year's special session.

  • January 15, 2025

    RI Gov. Voices Opposition To Tax Hike As Budget Hole Fix

    Despite facing a budget deficit estimated to be more than $200 million, Rhode Island's governor said during his State of the State address that his spending plan won't include any broad-based tax increases.

  • January 15, 2025

    Va. Tax Boss OKs Add-Back Exception On Interest Deduction

    A Virginia corporation rightly and timely claimed an exception to add-back requirements for interest expenses paid to affiliates related to stock purchases, the state tax commissioner said in a ruling released Wednesday, reversing denials by the tax department.

  • January 15, 2025

    Ore. House Bill Would Expand Film Production Tax Credit

    Oregon would double its maximum tax credit for local film production and extend the credit's sunset date to 2034 under a bill introduced in the state House of Representatives.

  • January 15, 2025

    Va. Sign-Maker Owes Sales Tax, Commissioner Rules

    A Virginia sign-maker owes additional assessed sales tax and is not exempt for sales to two churches, the state tax commissioner said in a ruling released Wednesday.

  • January 15, 2025

    Humana Takes Pharmacy Services Tax Row To Minn. Justices

    Sales of pharmacy benefit services by a Humana subsidiary and attributed to Minnesota should be sourced to another subsidiary based in Wisconsin, the company told the Minnesota Supreme Court in appealing a state tax court decision.

  • January 15, 2025

    NJ Revenue Collections Through December Up $439M

    New Jersey's total revenue collection from July through December outpaced collections during the same period last fiscal year by $439 million, the state Department of the Treasury said Wednesday.

  • January 15, 2025

    Iowa Plans Efficiency Dept. To Fund Property Tax Cuts

    Iowa will create a statewide Department of Government Efficiency to find potential savings in order to fund property tax relief, Gov. Kim Reynolds announced, mirroring plans by President-elect Donald Trump for a similar body at the federal level.

  • January 15, 2025

    ND Senate OKs Required Disclosure Of Any Tax Incentive

    North Dakota would require the state tax commissioner to disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers as part of a bill unanimously passed by the state Senate.

  • January 15, 2025

    Ariz. House Bill Seeks Notice Rule For Local Tax Ordinances

    Arizona municipalities that propose an ordinance to adopt or repeal a provision of the state's code for the administration of local transaction privilege taxes would be required to notify businesses before the proposed ordinance is approved or rejected under a bill filed in the state House of Representatives.

  • January 15, 2025

    Real Estate Attys Eye Busy Texas Legislative Session

    With Texas' biennial legislative session underway, the housing and development issues that gummed up 2023 to the tune of multiple special session extensions appear poised to come back fresh in 2025.

  • January 15, 2025

    Casino Bids, Zoning Reform To Shape NYC Real Estate In 2025

    The world of New York City real estate is anticipating major changes in 2025, including advancing casino proposals, implementing a major zoning reform and considering a new hotel licensing law.

  • January 14, 2025

    Hochul Proposes $1 Billion NY Income Tax Cut

    New York state would cut $1 billion in taxes for some families making up to $323,000 annually, refund surplus sales tax revenue to residents making less than $300,000 per year and expand the child tax credit under a plan outlined Tuesday by Gov. Kathy Hochul. 

  • January 14, 2025

    Retroactive Foreclosure Rule Bars Suit, Mich. County Says

    A Michigan county has urged a federal judge to toss a proposed class action alleging that it kept surplus proceeds from tax-foreclosed home sales, saying the homeowner bringing the claims hasn't yet used the state's process for securing the proceeds.

  • January 14, 2025

    Ore. Bill Seeks Credit For Green Energy Transmission Costs

    Oregon would allow tax credits for the costs of transmission services for wind or solar power or power storage by new generation facilities under a bill introduced in the state House of Representatives. 

  • January 14, 2025

    Ark. Bill Would Let Lawmakers Request Sales Tax Reports

    Arkansas would allow state lawmakers to request sales and use tax reports for local jurisdictions from the state Department of Finance and Administration under a bill introduced in the state Senate.

  • January 14, 2025

    Mo. House Bill Seeks Deduction For Property Tax Payments

    Missouri would allow taxpayers to claim an income tax deduction for property tax payments under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Mass. Wrongly Taxed Biz Founder On $4.7M Gain, Court Told

    A $4.7 million capital gain from the sale of stock in a Massachusetts company by its co-founder was not compensation and is not taxable in the state, counsel for the entrepreneur and his wife told a state appeals panel Tuesday.

  • January 14, 2025

    Mo. House Bill Would End Taxes On Tips, Overtime

    Missouri would not impose income tax on tips or overtime pay under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Ark. House Bill Would Exempt Menstrual Products, Diapers

    Arkansas would exempt menstrual products, diapers and breastfeeding equipment from state sales and use tax under a bill introduced in the state House of Representatives.

  • January 14, 2025

    Ariz. House Bill Floats Income Tax Exemption For Tips

    Arizona would allow an individual income tax exemption for earnings from tips under a bill filed in the state House of Representatives.

  • January 14, 2025

    Ind. Senate Bill Would Bolster Homestead Deduction

    Indiana would increase its homestead exemption and reform the school district referendum process in line with a proposal put forward by the state's new governor under a bill introduced Tuesday in the state Senate.

Expert Analysis

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

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