State & Local

  • February 04, 2025

    Wash. Gov. Orders Look At Data Centers' Tax Revenue Impact

    Washington's governor issued an executive order directing the state's Department of Revenue to create a work group to examine the impact of data centers on the state's tax revenue and economy and recommend policies to address tax revenue needs in relation to other priorities.

  • February 04, 2025

    Pa. Gov. Proposes Corp. Tax Cuts, Energy Credits

    Pennsylvania would accelerate cuts to its corporate net income tax rate, expand and repurpose tax credits to fund energy projects and make other tax changes under a budget proposal announced Tuesday by Democratic Gov. Josh Shapiro.

  • February 04, 2025

    Fla. Gov. Pitches End To Business Rent Tax In Budget

    Florida would eliminate its tax on commercial real estate leases under Gov. Ron DeSantis' proposed budget, a change he said would save businesses in the state a collective $1.6 billion.

  • February 04, 2025

    Kan. Bill Would Exempt Some Repair Services

    Kansas would exempt the installation of material used in reconstruction, remodeling and repair from state sales and use tax under a bill introduced in the state Senate.

  • February 04, 2025

    Walmart Gets Arbitration In Fla. Delivery Fee Tax Fight

    An accusation that Walmart unlawfully charged Florida customers sales tax on delivery fees will go to arbitration, a federal judge ruled Tuesday, saying shoppers agreed to arbitration when they accepted the terms of use of the retailer's website.

  • February 04, 2025

    Mellon Heir's Estate Defends $29M Tax Refund Request

    A Pittsburgh billionaire made a "bona fide" deal to indemnify the trustees for his Mellon family millions as he drained a family trust account, so a $200 million settlement to partly replenish the fund for his heirs should be deductible and produce a $29 million refund of his Pennsylvania estate taxes, the estate's lawyer told a state appellate court Tuesday.

  • February 04, 2025

    Pa. Governor Puts Cannabis Legalization In Budget Proposal

    Pennsylvania Gov. Josh Shapiro on Tuesday announced a plan to legalize recreational cannabis later this year as part of his budget proposal.

  • February 04, 2025

    Texas Revenue Collection Through Jan. Up 5% From Last Year

    Texas' net revenue collection from September through January was 5% higher than the same period last fiscal year, according to the state Comptroller's Office.

  • February 04, 2025

    Calif. Insurer Can't Get Tax Refund On In-State Shipments

    A California insurance company can't get a refund of sales taxes paid when it placed orders with three vendors located out of state that the vendors fulfilled with shipments from within the state, the California Office of Tax Appeals ruled.

  • February 04, 2025

    W.Va. Revenues Through Jan. Beat Forecast By $28M

    West Virginia's general revenue collection from July through January exceeded a budget forecast by $28 million, according to a report by the State Budget Office.

  • February 04, 2025

    NY Assembly Bill Seeks Tax Exemption For Radio Signal Gear

    New York would establish a property tax exemption for equipment used for the transmission or switching of radio signals to provide commercial mobile radio service or mobile internet access service under a bill introduced in the state Assembly.

  • February 04, 2025

    Colo. Senate OKs Sales Tax Audit Confidentiality Rules

    Taxpayer information held by third-party sales tax auditors in Colorado would be subject to enhanced confidentiality standards under legislation passed by the state Senate.

  • February 04, 2025

    Delaware's Revenue Surges $157M In 1st Half Of Fiscal Year

    Delaware's total receipts from July through December exceeded the same period in the last fiscal year by $157 million, according to the state Department of Finance.

  • February 04, 2025

    Md. House Bill Seeks End To Corporate Tax Credits

    Maryland would end several corporate tax credits and the state's opportunity zone program under legislation in the state House of Delegates.

  • February 04, 2025

    Wis. Senate Bill Would Exempt Gun Safes From Sales Tax

    Wisconsin would exempt safes that are used to store guns from sales and use tax as part of a bill introduced in the state Senate.

  • February 04, 2025

    Md. House Bill Would Allow Tax Credits For Local Newsrooms

    Maryland would allow state income tax credits for portions of earnings paid to newsroom employees by local news organizations under legislation introduced in the state House of Delegates.

  • February 04, 2025

    Ariz. Senate Bill Seeks Tax Subtraction For Capital Gains

    Arizona would allow a subtraction from state taxable income of a portion of capital gains under legislation introduced in the state Senate.

  • February 03, 2025

    Calif. Panel Affirms County's Sales Tax

    A half-cent sales tax approved by a simple majority of voters in a California county is a general tax, not a special tax, and thus not subject to requirements to be approved by two-thirds of the voters, a California appeals court panel ruled, upholding a trial court decision.

  • February 03, 2025

    Calif. OTA Denies Sales Tax Refund For Drug System Parts

    A biopharmaceutical company is not eligible for refunds of sales and use taxes for components of a diabetes drug delivery system that it developed but was never federally approved, the California Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Texas Gov. Floats $10B Property Tax Relief Proposal

    Texas Gov. Greg Abbott urged lawmakers to again overhaul the state's property tax regime, saying he would support legislation that would provide at least $10 billion in tax relief. 

  • February 03, 2025

    Ariz. Panel OKs Bill To Clarify Sales Tax Sourcing Location

    Arizona would clarify that the location of a transaction for sales tax purposes is the seller's business location if that seller receives the order in the state under legislation approved by a House panel Monday.

  • February 03, 2025

    Iowa Justices Decline To Hear Capital Gains Deduction Case

    The Iowa Supreme Court will not review an appellate court ruling that found two business partners were not eligible to claim a capital gains deduction for gains resulting from their individual sales of goodwill.

  • February 03, 2025

    Calif. Couple Can't Claim Biz Loss, OTA Says

    A California couple cannot claim a business loss deduction for the company they were partners in because they were calendar-year taxpayers and the loss occurred in the wrong year, the state Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Ill. Bill Seeks Tax Break For Megaproject Building Materials

    Illinois would provide an exemption from any state or local use tax or retailers occupation tax for building materials incorporated into real estate at what are known as megaproject sites as part of a bill filed in the state House of Representatives.

  • February 03, 2025

    Ill. House Floats Income Tax Deduction Bill For Union Dues

    Illinois would create an income tax deduction for union dues for taxpayers who weren't allowed a deduction under federal law as part of a bill filed in the state House of Representatives.

Expert Analysis

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

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