State & Local
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March 26, 2025
Medical Pot Center Not Exempt From 2017 Michigan Sales Tax
A Michigan appeals panel has rejected a medical cannabis provisioning center's argument that it was exempt from sales tax in 2017, saying it is not entitled to the same exemption as primary caregivers and could not rely on a 2011 nonbinding letter in its argument.
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March 26, 2025
Utah To End Mining Exploration Severance Tax Credit In 2037
Utah will repeal a severance tax credit for mining exploration in 2037 under a bill signed by the governor.
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March 26, 2025
Pa. Senate Panel Approves Quicker Corporate Tax Cut
Pennsylvania would reduce its corporate income tax rate to 4%, ahead of planned reductions to the rate over a nine-year period, under a bill advanced by a Senate committee Wednesday.
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March 25, 2025
Youngkin Backs Off More Car Tax Relief, Taxes On Tips
Virginia Gov. Glenn Youngkin has abandoned proposals to credit some residents for car tax payments and eliminate taxes on tips after the Democratic-controlled General Assembly made it clear it would not pass those plans from the Republican governor.
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March 25, 2025
Minn. Law, Finance Groups Urge Sens. To Reject Services Tax
A proposed expansion of the sales tax in Minnesota to certain consumer legal and financial services would hurt residents and the state's economy, opponents of the proposal told a state Senate panel Tuesday.
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March 25, 2025
NJ Says NYC Congestion Pricing Fight Ripe For Decision
The Garden State's legal battle to dismantle New York's congestion pricing program can still advance even while the Metropolitan Transportation Authority fights the federal government's withdrawal of approval for the program in Manhattan federal court, New Jersey's attorneys told a federal judge.
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March 25, 2025
NJ Judge Upholds Mansion Tax On Sale Of Doomed House
A New Jersey company that bought a property for $4.7 million after obtaining approval to demolish an uninhabitable farmhouse on the land and use the property for industrial purposes owes the state's so-called mansion tax on the purchase, the state Tax Court ruled Tuesday.
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March 25, 2025
ND Tax Chief Required To Share Info On Any Tax Incentive
North Dakota's tax commissioner must disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers under a bill signed by the governor.
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March 25, 2025
Ky. Gov. Vetoes Bill Mandating End To Agency Deference
Kentucky's governor vetoed legislation that would have prevented courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, saying the bill violates the constitutional principle of separation of powers.
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March 25, 2025
SC Clarifies Sales Tax Application For Inventory Withdrawals
South Carolina imposes sales and use tax on items that wholesale purchasers withdraw from their own inventory, the state Department of Revenue clarified in a revenue ruling released Tuesday.
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March 25, 2025
Colo. Senate Panel OKs Tax Credit To Draw Sundance Festival
A proposal for a tax credit aimed at attracting the Sundance Film Festival to Colorado was advanced Tuesday by a state Senate committee as supporters continued to tout the expected economic boost should the event move to the state.
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March 25, 2025
Kan. Senate OKs Cuts To Income, Privilege Tax Rates
Kansas would decrease its income and privilege tax rates if the state meets certain general revenue fund goals under a bill passed in the state Senate and received in the state House of Representatives.
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March 25, 2025
Ore. Vineyard Can't Deduct Biz Losses Exceeding Income
An Oregon vineyard cannot deduct business loss expenses that are in excess of the business' income because it was not operating for a profit, the state tax court affirmed.
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March 25, 2025
ND General Revenue Collection Up $72M From Estimates
North Dakota's general revenue collection from July 2023 through February 2025 beat forecasts by $72 million, according to the state Legislative Council.
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March 25, 2025
Ariz. General Fund Revenue Tops Forecast By $61M
Arizona's general fund revenue from July through February outpaced a budget forecast by roughly $61 million, according to a report by the state's Joint Legislative Budget Committee.
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March 25, 2025
Ky. Bars Added Taxes On Digital Assets Used For Payments
Kentucky barred the imposition of additional taxes on digital assets used for payments based solely on the use of the assets as a payment method under a bill signed by Gov. Andy Beshear.
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March 24, 2025
Mich. Justices Partially Side With Disney In Escheat Fight
The Michigan Supreme Court ruled Monday that the state's audits of Disney and of IHOP's owner didn't pause the statute of limitations to require remittance of unclaimed property, but it said a lower court must determine whether the statute resets after an audit determination is issued.
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March 24, 2025
NM House Requests Study Of Short-Term Rental Tax Policy
New Mexico's House of Representatives unanimously approved legislation requesting a study on how the state's tax policies and regulatory framework affect short-term rentals.
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March 24, 2025
Comparable Homes Don't Lower Mass. Property's $430K Value
A Massachusetts home will remain valued at $429,500, a state tax panel said in a decision released Monday, rejecting the owner's arguments that the home valuation grew at a higher rate than that of comparable properties.
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March 24, 2025
Va. Revenue Collection Through Feb. Climbs $1.2B
Virginia's total general revenue from July through February outpaced collections made during the same period last year by $1.2 billion, according to a report released by the state's secretary of finance.
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March 24, 2025
Ark. Bill Would Require E-Filing Of Some Corp. Tax Returns
Arkansas would require that certain corporate income taxpayers file state returns electronically under a bill introduced in the state Senate on Monday.
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March 24, 2025
No Evidence To Lower Home Value, Mass. Panel Says
A Massachusetts panel declined to drop a condominium unit's valuation in a decision released Monday, rejecting the owner's argument that local assessors had increased home valuations in that particular area more than for other homes in the town.
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March 24, 2025
Utah Revenue Collection Through Feb. Rises $352M
Utah's general revenue collection from July through February outpaced collections made during the same period last fiscal year by $352 million, according to the state Tax Commission.
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March 24, 2025
Wis. Revenues Through Feb. Up $698M
Wisconsin's general revenue collections from July through February outpaced collections made during the same period last year by $698 million, according to the state Department of Revenue.
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March 24, 2025
Minn. County Late To Accept Property Tax Deal, Court Says
An offer to a Minnesota county to settle a tax valuation dispute was not accepted within a reasonable period of time and is not valid, the Minnesota Tax Court said, rejecting the county's request to enforce the agreement.
Expert Analysis
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
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National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.