State & Local

  • February 18, 2025

    NY Tax Collections Through Jan. Up $6.6B, Dept. Says

    New York's tax collection from April through January outpaced last year during the same period by roughly $6.6 billion, according to the state Department of Taxation and Finance.

  • February 18, 2025

    Wis. Assembly Bill Proposes No Tax On Tips

    Wisconsin wouldn't tax tips earned by employees under a bill introduced in the state Assembly.

  • February 14, 2025

    8 Things Attys Should Know About Conn.'s $55B Budget

    Connecticut Gov. Ned Lamont's two-year budget for the years 2026 and 2027 includes drug price limits, an expansion of the state's unfair trade practices act, key changes to hospital ownership laws and slots for 13 new judges.

  • February 14, 2025

    State Lawmakers Eye Tighter Restrictions On Hemp Products

    Legislators in multiple states have introduced legislation aimed at regulating or restricting the manufacture and sale of products containing intoxicating cannabinoids derived or synthesized from federally lawful hemp.

  • February 14, 2025

    Miss. House Bill Would Exclude Tips From Income Tax

    Mississippi would exclude workers' tips from the state income tax under a bill introduced in the state House of Representatives.

  • February 14, 2025

    Ark. Bill Would Exempt Broadband Equipment From Sales Tax

    Arkansas would exempt machinery and equipment used to produce broadband service from sales and use tax under a bill introduced in the state House of Representatives.

  • February 14, 2025

    NYC Transfer Tax Applies To Sale Of College Property

    The sale of a college property held by an LLC cannot avoid New York City's real property transfer tax, the city's Department of Finance said in a letter ruling, concluding that the deal structure prevented exemption from the tax.

  • February 14, 2025

    La. Net Collections In Jan. Lower Than Last Year By $245M

    Louisiana's total state revenue in January lagged behind collections last year in the same period by $245 million, according to a monthly report by the state Department of Revenue.

  • February 14, 2025

    SD Gives Remote Sellers 30 Days To Register And Collect Tax

    South Dakota will allow remote sellers and marketplace providers at least 30 days to register and start collecting sales tax after they meet statutory criteria that require them to do so under a bill signed by the governor.

  • February 14, 2025

    Fla. Net Revenue Beats Estimate By $627M Through Dec.

    Florida's net revenue collection from July through December topped a government estimate by $627 million, according to a report by the state Office of Economic and Demographic Research.

  • February 14, 2025

    4 Things To Know Now About Illinois State And Local Tax

    From a major change in the taxation of leases to litigation concerning the use tax, the false claims act and the income tax, there has been plenty to keep up with regarding state and local tax matters in Illinois. Here, Law360 presents SALT issues to know in the state.

  • February 14, 2025

    Okla. General Revenues Through Jan. Up $40M From Estimate

    Oklahoma's total general revenue collection from July through January beat estimates by $40 million, according to a report by the state Office of Management and Enterprise Services.

  • February 13, 2025

    Tax Atty's Firing Not Due To Husband's Testimony, Judge Says

    A man failed to prove that his testimony against a Connecticut Department of Revenue Services official during a state legislative hearing cost his high-level tax attorney wife her job, a federal judge has ruled, issuing a win to two agency leaders.

  • February 13, 2025

    Packaging Co. To Pay $6.25M Over Shuttered NC Paper Mill

    Food and beverage packaging company Pactiv Evergreen has agreed to pay $6.25 million to settle the state of North Carolina's lawsuit seeking to recoup $12 million in financial incentives to keep a local mill operating in the town of Canton, after suddenly closing its facility in 2023.

  • February 13, 2025

    Mo. Resolution Seeks Cap For Property Assessment Hikes

    An assessment of a residential property in Missouri would not be able to increase more than 8% from its last assessment if voters approve a constitutional amendment under a resolution introduced in the state House of Representatives. 

  • February 13, 2025

    Texas House Measure Seeks Vote On Casino, Sports Betting

    Texas voters would decide whether to let state lawmakers legalize and tax casino gambling and sports betting under a proposal introduced in the state House of Representatives.

  • February 13, 2025

    Ill. Revenue Dept. Unsure If Site Is Marketplace Facilitator

    The Illinois Department of Revenue said in a general information letter that it was unable to determine whether an internet auction site is a marketplace facilitator that must collect and remit sales tax, because the agency couldn't determine the arrangement between the sellers and the site.

  • February 13, 2025

    Ariz. Panel OKs Plan For Vote To End Grocery Tax

    Arizona cities would be barred from imposing local grocery taxes if voters approved a constitutional amendment in a ballot measure proposed in legislation passed by a state House panel over the objections of several small-city mayors.

  • February 13, 2025

    Ill. Dumpster Rental Service Must Pay Sales Tax

    An Illinois business must pay sales tax on its dumpster rental services, the state Department of Revenue said in a general information letter.

  • February 13, 2025

    Calif. Bill Would Nix Adjustments Of Cannabis Excise Tax Rate

    California would repeal a requirement that the state Department of Tax and Fee Administration adjust the rate of the state's excise tax on cannabis as part of a bill introduced in the state Assembly.

  • February 13, 2025

    Texas Senate OKs Increase In Homestead Tax Exemption

    Texas would amend the state's constitution to increase its homestead exemption, if voters approve, under a bill and a resolution passed unanimously by the state Senate on Thursday.

  • February 13, 2025

    NY Resident Can Get Tax Credit For Additional Solar System

    New York state's tax agency incorrectly denied a resident's $5,000 income tax credit claim for installing a second solar energy system at his home, a state administrative law judge said, finding the new equipment was separate from his original system.

  • February 13, 2025

    Energy Co.'s Sales Properly Sourced To Mich., Tribunal Says

    An energy company's wholesale sales of electricity that were executed at Michigan substations must be apportioned to Michigan, the state Tax Tribunal ruled Thursday, rejecting the company's request to obtain an $8 million tax refund by sourcing some sales to where out-of-state consumers used the electricity.

  • February 13, 2025

    Minn. House Panel Advances 10-Year Phaseout Of Estate Tax

    Minnesota would phase out its estate tax over 10 years under legislation advanced by the state House Taxes Committee on Thursday.

  • February 13, 2025

    Vermont Appoints New Tax Commissioner

    Vermont's tax commissioner will step down by the end of the week and be replaced by a former CEO of Vermont Teddy Bear Co., the governor announced. 

Expert Analysis

  • An Associate's Guide To Career Development In 2025

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

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