State & Local
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January 31, 2025
Miss. House Bill Seeks To Exempt Diapers From Sales Tax
Mississippi would exempt children's diapers from sales tax as part of a bill introduced in the state House of Representatives.
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January 31, 2025
NM Senate Bill Floats Quantum Facility Tax Credit
New Mexico would allow quantum technology companies to claim a corporate income tax credit against the cost of creating facilities in the state under a bill introduced in the state Senate.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.