State & Local

  • February 06, 2025

    NC Lawmakers Propose Exempting Nonprofits From Sales Tax

    Certain nonprofit entities, including hospitals and volunteer fire departments, would be exempt from the North Carolina sales tax under a bill filed in the state Senate.

  • February 06, 2025

    Conn. Gov. Pitches $350M Corporate Tax Boost In Budget

    Connecticut would make changes to its corporate taxes that would raise nearly $350 million over two years under the governor's budget proposal, which would also provide property tax relief for residential owners.

  • 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.

Expert Analysis

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

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    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

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