State & Local

  • January 30, 2025

    Ga. Bill Would Allow CPA Affidavits In Lieu Of Tax Returns

    Georgia would allow businesses with locations in more than one jurisdiction to provide affidavits of certified public accountants in lieu of tax returns for purposes of allocating their gross receipts under a bill introduced in the state House of Representatives.

  • January 30, 2025

    Fla. Panel Stands Firm On Tossing Fiserv's Tax Sourcing Fight

    A Florida state appeals court declined to reconsider its dismissal of a group of Fiserv entities' challenges to the state's method of sourcing their receipts, another blow to the companies after a lower court walked back rulings in their favor.

  • January 30, 2025

    Partner Asks NY Appeals Court To Reverse Tax Credit Denial

    The New York Tax Appeals Tribunal unconstitutionally denied a resident tax credit for income tax paid by a partner of a Connecticut-based asset management company, the partner told a New York state appeals court, saying her income was double-taxed by the states.

  • January 30, 2025

    Kan. Bills Seek To Allow Local Ballot Votes On Earnings Taxes

    Kansas would allow counties and cities to impose earnings taxes through local ballot measures with the revenue aimed at property tax relief under bills introduced in the state Senate.

  • January 30, 2025

    Telecom Loses $23M Pa. Tax Case Over Private Line Services

    A telecommunications company is liable for $23 million in gross receipts tax assessed on its services' fees because the private line services it contested were not exempt, the Pennsylvania Commonwealth Court held.

  • January 30, 2025

    Tax Group Of The Year: Skadden

    Skadden Arps Slate Meagher & Flom LLP's tax practice advised on key deals and cases in 2024, including Mars Inc.'s $35.9 million acquisition of Kellanova and BlackRock Inc.'s $12.5 billion acquisition of Global Infrastructure Partners, landing it among the 2024 Law360 Tax Groups of the Year.

  • January 30, 2025

    Minn. Panel Advances Sales Tax Break For Physical Rehabs

    Minnesota would exempt nonprofit physical rehabilitation clinics from state sales and use taxes under legislation advanced by a Senate panel Thursday that would add them to the statute allowing the exemption for other healthcare facilities.

  • January 30, 2025

    Minn. Senate Panel Considering Solar Power Tax Credit

    Minnesota would provide income and corporate franchise tax credits against the costs of certain small-scale solar energy systems under legislation advanced Thursday by the state Senate Taxes Committee.

  • January 30, 2025

    Miss. House Bill Would Give Cos. Tax Credit For Donations

    Mississippi would allow businesses to claim an income, insurance premium or property tax credit for voluntary contributions made to nonprofit organizations under a bill introduced in the House of Representatives on Thursday.

  • January 30, 2025

    Miss. Gov. Calls On Senate To Pass Income Tax Phaseout

    Mississippi's Republican governor urged state senators to approve a House-passed plan to eliminate the state's individual income tax, but Democrats panned the idea, saying it would cut state revenue by a third.

  • January 30, 2025

    Minn. Bill Would Tax Sports Betting, Fantasy Leagues

    Minnesota would authorize and tax online sports betting and fantasy leagues under legislation introduced Thursday in the state Senate.

  • January 30, 2025

    Minn. Senate Bill Seeks Private Tax Letter Rulings

    The Minnesota Department of Revenue would provide binding guidance to taxpayers with private letter rulings under legislation introduced Thursday in the state Senate.

  • January 30, 2025

    Minn. Bill Seeks Tax Credit For Building Conversions

    Minnesota would allow tax credits and grants for some costs of conversions of certain underused buildings under legislation introduced Thursday in the state Senate.

  • January 30, 2025

    Mont. Senate OKs Lower Electronic Tax Payment Threshold

    Montana would lower the threshold above which tax liabilities must be paid electronically to one-tenth of the current amount as part of a bill passed by the state Senate and sent to the House of Representatives.

  • January 29, 2025

    Ill. House Resolution Seeks More Tax On Income Above $1M

    Illinois would propose an amendment to the state constitution to impose additional income tax equal to 3% of a person's income above $1 million under a joint resolution filed in the state House of Representatives.

  • January 29, 2025

    Maine Gov. Calls For Cigarette, Cannabis Tax Changes

    Maine should increase its cigarette excise tax and lower the cannabis excise tax while increasing the cannabis sales tax, the governor said in her State of the Budget address.

  • January 29, 2025

    SC House Bill Would Exempt Overtime Pay From Income Tax

    South Carolina would exempt overtime pay from individual income tax under a bill introduced in the state House of Representatives.

  • January 29, 2025

    Minn. Tax Court OKs Home Value Found By Mass Appraisal

    A home's tax valuation based on mass appraisal was valid, the Minnesota Tax Court ruled, saying the homeowners failed to show evidence of market value below the local assessor's determination.

  • January 29, 2025

    Detroit Public Schools Spar With State Over Tax Future

    A Michigan state judge weighing whether Detroit's public schools can continue collecting a tax to pay down debt said Wednesday the schools' "greatest challenge" is to convince him that they would be irreparably harmed if the tax lapsed.

  • January 29, 2025

    White & Case Adds Global Tax Pro From McDermott

    White & Case LLP announced Wednesday that it is expanding its global tax practice by bringing in a former McDermott Will & Emery partner to its Washington, D.C., office.

  • January 29, 2025

    Tax Group Of The Year: Mayer Brown

    Mayer Brown LLP's bench of tax talent is so deep that it can help its clients sell the Chicago Cubs one day and buy $646 million of Brazilian solar farms on another. The firm's ability to offer tax transaction and advisory services across industries, transaction types and specialty areas earned it a place among the 2024 Law360 Tax Groups of the Year.

  • January 29, 2025

    Colo. Panel OKs Sales Tax Search Engine Upgrade

    Colorado would improve its search engine for sales and use tax license information under legislation approved by the state Senate Finance Committee.

  • January 29, 2025

    Ohio Senate Bill Seeks Excise Tax On Adult-Use Cannabis

    Ohio would impose a 15% excise tax on adult-use sales of cannabis under a bill introduced in the state Senate.

  • January 29, 2025

    Ark. Amendment Would Allow End Of Personal Property Tax

    The Arkansas Legislature would be able to end or reduce personal property tax rates if a constitutional amendment were passed by voters under a resolution introduced in the state House of Representatives.

  • January 29, 2025

    Philip Morris Owed $11M Refund After NC High Court Ruling

    Philip Morris USA Inc. is owed a tax refund of more than $11 million following a state Supreme Court ruling clarifying North Carolina's $6 million cap on cigarette export tax credits, a state Business Court judge has said.

Expert Analysis

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 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.

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