State & Local

  • March 05, 2025

    Wyo. Extends Manufacturing Sales And Use Tax Exemptions

    Wyoming extended by 15 years its sales and use tax exemptions for machinery used in manufacturing under a bill signed by the governor.

  • March 04, 2025

    Minn. County Officials Claim Bias In DOI's Land Trust Decision

    A trio of Minnesota municipalities are asking a federal court for a quick win in a dispute over more than 3,000 acres taken into trust for the Mille Lacs Band of Ojibwe Indians, arguing that the decisions are the product of an unconstitutionally biased process.

  • March 04, 2025

    Colo. Justices Won't Review Hospital Tax Classification Suit

    The Colorado Supreme Court declined to review an appeals court ruling finding that a rehabilitation hospital should be classified as a commercial property for tax purposes because it was predominantly designed for its services and not for residency.

  • March 04, 2025

    Md. Gov. Pitches Biz Programs, Tax Tweaks To State Panel

    Maryland would adjust and streamline several economic development programs, end some corporate tax breaks and expand or extend others under legislation that the governor pitched to a Senate panel Tuesday.

  • March 04, 2025

    Dispensary Fights Counties' Extra Pot Tax In Mo. High Court

    A Missouri appellate court correctly found that counties wrongfully imposed a 3% additional sales tax on cannabis sales that were already subject to tax by a local government, a dispensary told the state Supreme Court.

  • March 04, 2025

    NY Creates Framework For County Tax On Short-Term Rentals

    New York established a framework for counties to impose tax on short-term rentals as part of a bill signed by Democratic Gov. Kathy Hochul.

  • March 04, 2025

    DeSantis Backs Canning Fla. Rent Tax, Cutting Property Taxes

    Florida Gov. Ron DeSantis called on state legislators Tuesday to eliminate the state's business rent tax on commercial leases and reaffirmed his pledge to support an effort by lawmakers to draft a constitutional amendment that would cut property taxes.

  • March 04, 2025

    Arizona Updates Income Tax Conformity With Federal Code

    Arizona updated its conformity with the Internal Revenue Code for state income tax purposes under a bill signed by Gov. Katie Hobbs.

  • March 04, 2025

    Florida Net Revenue Through Feb. Beats Estimate By $596M

    Florida's general revenue collection from July through January outpaced estimates by $596 million, according to a report by the Office of Economic and Demographic Research released Tuesday.

  • March 04, 2025

    Del. Net General Revenue $150M Higher Than Last Year

    Delaware's net receipts from July through January beat collections during the same period in the last fiscal year by $150 million, according to a report by the state Department of Finance.

  • March 04, 2025

    Ore. Bill Would OK Local Pot Production Taxes

    Oregon would allow certain rural counties to ask their voters to allow taxes of up to 3% on the value of marijuana production in their unincorporated areas under legislation in the state Senate.

  • March 04, 2025

    Ore. House OKs Extending Medical Provider Taxes

    Oregon would extend the sunset on medical provider and insurance assessments, worth more than $5 billion over four years and used to help fund state healthcare programs, under legislation approved by the state House of Representatives.

  • March 04, 2025

    W.Va. Revenues Through Feb. Beat Estimates By $62M

    West Virginia's general fund revenue collection from July through February outpaced forecasts by $62 million, according to a report by the State Budget Office.

  • March 04, 2025

    Colo. Finance Panel OKs Employee Ownership Tax Break

    Colorado would allow tax deductions for certain businesses that convert to employee ownership under legislation approved by a House committee.

  • March 04, 2025

    Mont. Lowers Electronic Tax Payment Requirement Threshold

    Montana lowered the threshold above which tax liabilities must be paid electronically to one-tenth of the amount under the preexisting law as part of a bill signed by the governor.

  • March 03, 2025

    Real Estate Bills To Watch In Florida's Legislative Session

    Florida's annual two-month legislative session officially kicks off Tuesday, but lawmakers have already been at work drafting and filing bills. With a total of 1,821 bills filed between the two chambers before last Friday's deadline, a considerable number have the potential to impact real estate, with several likely to feature prominently in upcoming debates.

  • March 03, 2025

    Mich. Homeowners Denied Cert. In RICO Foreclosure Suit

    A Michigan federal judge followed a recent string of decisions denying class certification to homeowners who allege local governments profited from the sales of their tax-foreclosed property, rejecting Wayne County residents' attempt to certify a class of people who say a racketeering scheme stripped them of their foreclosed homes' surplus equity.

  • March 03, 2025

    Nonprofits Warn Cuts May Force Closures, End Tax Exemption

    Leaders of nonprofits providing healthcare, housing and other critical services for low-income Americans warned Monday that the mix of White House funding cuts and executive orders could force them to close and even jeopardize their tax-exempt status.

  • March 03, 2025

    Calif. OTA Says Campground Owed Relief After Audit Error

    A California campground that operates as a wedding venue was improperly assessed sales tax for wedding venue fees because the auditor had already reviewed the issue in a previous audit, the state Office of Tax Appeals said in a ruling released Monday.

  • March 03, 2025

    Co.'s CFO Liable For Sales Taxes, Calif. OTA Rules

    The chief financial officer for an auto body repair company is a person responsible for the company and thus personally liable for sales tax the company owed, the California Office of Tax Appeals ruled in an opinion released Monday.

  • March 03, 2025

    Calif. OTA Upholds Rejection Of $2M Charitable Tax Deduction

    A California couple was correctly denied a $2 million charitable deduction that was claimed outside the five-year carryover period, the state Office of Tax Appeals said in a nonprecedential opinion released Monday.

  • March 03, 2025

    Minn. Bill Would Tax Products With 'Forever Chemicals'

    Minnesota would impose a tax on manufacturers' and retailers' sales of products that contain a group of chemicals called PFAs, commonly referred to as forever chemicals, under a bill introduced Monday in the state Senate.

  • March 03, 2025

    Treasury Halts Enforcement Of Corporate Transparency Act

    The U.S. Treasury Department won't enforce the Corporate Transparency Act on U.S. businesses and will change regulations so it only applies to foreign companies registered stateside, according to an announcement that activists said invites criminals into the U.S. and lawyers said could provoke judicial scrutiny.

  • March 03, 2025

    Holwell Shuster Atty Fights NJ Tax On Insurance Contribution

    A Holwell Shuster & Goldberg LLP attorney asked the New Jersey Tax Court to cancel an income tax assessment from the state Division of Taxation that he argued erroneously included contributions to a former employer's healthcare plan in his taxable income.

  • March 03, 2025

    Ohio Church Property Can't Claim Exemption, Board Says

    An Ohio church association owes property tax on one of its properties, because it was not used solely for charitable purposes, the state Board of Tax Appeals ruled.

Expert Analysis

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • 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.

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