State & Local

  • February 06, 2025

    NJ Flooring Co. Owner Can't Shake Biz Sales Tax Liabilities

    A shuttered flooring company's sole shareholder is responsible for the company's sales and use tax liabilities that were outstanding after bankruptcy, a New Jersey state appeals court ruled, holding that the statute of limitations for issuing assessments didn't block the state from pursuing the taxes.

  • February 06, 2025

    Wis. Bill Would Create Tax Credit For Cos. Ownership Change

    Wisconsin would grant a tax credit for businesses that convert to an employee ownership business model under a bill introduced in the state Senate.

  • February 06, 2025

    RI House Bill Would Let Municipalities Tax Paid Parking Lots

    Rhode Island would allow localities to levy sales tax on parking facility fees under a bill introduced in the House of Representatives.

  • February 06, 2025

    Colo. Tax Dept. Seeks Input On Quantum Credit Recapture

    Some Colorado income tax credits claimed by taxpayers for quantum facility investments must be recaptured, the state Department of Revenue said in a draft rule, asking for public comments.

  • February 06, 2025

    Montana's Revenue Through Jan. Drops $116M

    Montana's general fund revenue collection from July through January sank $116 million from the total for the same period last fiscal year, according to the state Department of Revenue.

  • February 06, 2025

    Mo. Revenue Through Jan. Falls $163M

    Missouri's net revenue collection from July through January dropped $163 million from the total for the same period last fiscal year, according to the state Department of Revenue.

  • February 05, 2025

    Mastercard Owes $7.7M In Tax, SC Tells Appeals Court

    An administrative law judge was correct in finding that Mastercard's network is its income-producing activity, occurs within South Carolina and obligates the company to pay about $7.7 million in taxes, fees and interest, the state Department of Revenue told an appeals court.

  • February 05, 2025

    Wash. Bill Seeks To Allow Local Excise Taxes On Cannabis

    Washington state would authorize counties to impose an excise tax of up to 2% on retail sales of cannabis, if approved by voters during a special or general election, as part of a bill introduced in the state Senate.

  • February 05, 2025

    Kentucky Lawmakers Approve Cut To Flat Income Tax Rate

    Kentucky would lower its flat individual income tax rate by half a percentage point as part of a bill passed by lawmakers and headed to the governor.

  • February 05, 2025

    Md. Panel OKs Payment Plans For Incarcerated Taxpayers

    Maryland taxpayers currently or formerly incarcerated would be eligible for installment plans for tax liabilities under a bill reported favorably Wednesday by a state Senate committee.

  • February 05, 2025

    Okla. Gov.'s Budget Would Cut Biz, Individual Tax Rates

    Oklahoma lawmakers should cut both personal and business income tax rates and put the state on a path to eliminating both taxes, the governor said in his fiscal year 2026 budget proposal.

  • February 05, 2025

    Wash. House Bill Seeks Surcharge On 'Excessive' CEO Pay

    Washington state would impose a surcharge on corporations that provide "excessive" compensation to their chief executive officers under a bill in the state House of Representatives.

  • February 05, 2025

    Mich. Gov. Proposes Using AI To Bolster Tax Collection

    Michigan would deploy artificial intelligence tools to aid in tax collection under Democratic Gov. Gretchen Whitmer's proposed budget, which was released Wednesday.

  • February 05, 2025

    Minn. Senate Panel Backs Creating Letter Ruling Program

    Minnesota would establish a private letter ruling program under legislation advanced by a Senate committee Wednesday, although the state Department of Revenue expressed concerns with the proposal.

  • February 05, 2025

    Vt. Tax Collection Through Dec. Up $100M From Last Year

    Vermont's general fund revenue from July through December exceeded collections made during the same period last year by $100 million, according to the state Agency of Administration.

  • February 05, 2025

    Kan. Bill Would Create Task Force For Property Tax Study

    Kansas would create a task force to study the state's property taxes and make recommendations under a bill introduced in the state Senate.

  • February 05, 2025

    Mo. Committee Tells Senate To OK Biz Tax Threshold Increase

    Missouri would increase the threshold for businesses that localities can impose business license tax on under a bill that a state Senate committee recommended Wednesday for passage by the full Senate.

  • February 05, 2025

    Ark. Tax Revenue Through Jan. Up $44M From Estimate

    Arkansas' total net revenue from July through January beat budget estimates by $44 million, according to a report by the state Department of Finance and Administration reported.

  • February 05, 2025

    Ala. Tax Collection Through Jan. Drops $76M From Last Year

    Alabama's revenue collection from October through January fell $76 million compared with collections made during the same period last fiscal year, the state Department of Revenue said.

  • February 05, 2025

    DC Requires Copies Of Federal Returns For High Incomes

    The District of Columbia will require individuals and businesses with income above certain thresholds to submit a copy of their federal income tax return with the filing of their district tax return under regulatory amendments adopted by the district's Office of Tax and Revenue.

  • February 05, 2025

    Minn. Senate Bill Would Phase Out Estate Tax

    Minnesota would lower its estate tax rates by 1.6 percentage points each year until each rate is zero under a bill introduced in the state Senate.

  • February 04, 2025

    Mich. Supreme Court Says City's Electricity Fee Is Illegal Tax

    A franchise fee added to East Lansing, Michigan, residents' energy bills is a disguised tax, the Michigan Supreme Court ruled Monday, saying the fee was used to raise revenue for the city without first being approved by voters.

  • February 04, 2025

    Key State And Local Tax Takeaways From January

    January saw the U.S. Supreme Court decline to hear a Philadelphia resident's claims that the city's refusal to credit Delaware state taxes against her city wage tax liabilities was unconstitutional, while state legislatures returned for their 2025 sessions, marking another eventful month in state and local tax.

  • February 04, 2025

    Kostelanetz Adds Tax Pro From Lowenstein Sandler

    Kostelanetz LLP said a former partner at Lowenstein Sandler LLP has joined the firm as a partner in the Washington, D.C., office.

  • February 04, 2025

    Ariz. Bill Seeks Lawmaker Review Of Tax Law Interpretations

    The Arizona Department of Revenue would be required to notify the chairs of the legislative tax policy committees if an interpretation or provision of tax law will adversely affect taxpayers under legislation introduced Tuesday.

Expert Analysis

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

    Author Photo

    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

    Author Photo

    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

    Author Photo

    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

    Author Photo

    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

  • Former Minn. Chief Justice Instructs On Writing Better Briefs

    Author Photo

    Former Minnesota Supreme Court Chief Justice Lorie Gildea, now at Greenberg Traurig, offers strategies on writing more effective appellate briefs from her time on the bench.

  • Stay Interviews Are Key To Retaining Legal Talent

    Author Photo

    Even as the economy shifts and layoffs continue, law firms still want to retain their top attorneys, and so-called stay interviews — informal conversations with employees to identify potential issues before they lead to turnover — can be a crucial tool for improving retention and morale, say Tina Cohen Nicol and Kate Reder Sheikh at Major Lindsey.

  • Neb. Justices Should Weigh IRC Terms In Dividend Tax Case

    Author Photo

    Nebraska’s highest court, which will hear oral arguments in Precision CastParts v. Department of Revenue on April 1, should recognize that the Internal Revenue Code provides key clues to defining “dividends received or deemed to be received,” and therefore limits Nebraska’s tax on foreign-sourced corporate income, says Joseph Schmidt at Ryan.

  • Strange But True, Here And There: SALT In Review

    Author Photo

    From a confusing proposal to relocate the Louisiana Tax Commission to a perplexing legislative vote on a citizen initiative in Washington state, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Judicial Independence Is Imperative This Election Year

    Author Photo

    As the next election nears, the judges involved in the upcoming trials against former President Donald Trump increasingly face political pressures and threats of violence — revealing the urgent need to safeguard judicial independence and uphold the rule of law, says Benes Aldana at the National Judicial College.

  • Spartan Arbitration Tactics Against Well-Funded Opponents

    Author Photo

    Like the ancient Spartans who held off a numerically superior Persian army at the Battle of Thermopylae, trial attorneys and clients faced with arbitration against an opponent with a bigger war chest can take a strategic approach to create a pass to victory, say Kostas Katsiris and Benjamin Argyle at Venable.

  • What Recent Study Shows About AI's Promise For Legal Tasks

    Author Photo

    Amid both skepticism and excitement about the promise of generative artificial intelligence in legal contexts, the first randomized controlled trial studying its impact on basic lawyering tasks shows mixed but promising results, and underscores the need for attorneys to proactively engage with AI, says Daniel Schwarcz at University of Minnesota Law School.

  • Gonna Fly Now From California: SALT In Review

    Author Photo

    From an actor's impending relocation to two more defeats of efforts to tax streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Litigation Inspiration: A Source Of Untapped Fulfillment

    Author Photo

    As increasing numbers of attorneys struggle with stress and mental health issues, business litigators can find protection against burnout by remembering their important role in society — because fulfillment in one’s work isn’t just reserved for public interest lawyers, say Bennett Rawicki and Peter Bigelow at Hilgers Graben.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.