State & Local

  • 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charitable deduction that was claimed outside the five-year carryover period, the state Office of Tax Appeals said in a nonprecedential opinion released Monday.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.

  • March 03, 2025

    Colo. Says 1933 Dictionary Supports Netflix Subscription Tax

    The plain meaning of tangible personal property has long encompassed Netflix streaming video subscriptions, Colorado's tax department told a state appeals court, urging it to allow a sales tax on the company's products.

  • March 03, 2025

    Miss. To Impose Tax On Winemakers' Direct Sales, Shipments

    Mississippi will impose a tax on winemakers who sell and ship wine directly to residents as part of a bill signed by the governor.

  • March 03, 2025

    RI Bill Aims To Pause Tax On Utility Company Earnings

    Rhode Island would suspend the state's gross earnings tax on electric and gas companies as part of a bill introduced in the state House of Representatives.

  • March 03, 2025

    Texas Bill Seeks To Bar Tax Breaks For Some Solar Facilities

    Texas would prohibit political jurisdictions from creating property tax exemptions for high-capacity solar energy generating and storing facilities or their equipment under a bill filed Monday in the state House of Representatives.

  • March 03, 2025

    Minn. Bill Seeks EV Charging Tax, Repeal Of Surcharge

    Minnesota would impose a tax on electricity for electric vehicles obtained at public charging stations and end the state's current surcharge on the vehicles under legislation introduced Monday in the state Senate.

  • March 03, 2025

    Ark. House Bill Would Gradually End Tax On Soft Drinks

    Arkansas would phase out its tax on soft drinks if revenue thresholds are met under a bill introduced Monday in the state House of Representatives.

  • March 03, 2025

    Eversheds Lands 12 Chamberlain Hrdlicka Tax Attys In Atlanta

    Eversheds Sutherland has grown its Atlanta office by bringing on a dozen tax controversy attorneys from Chamberlain Hrdlicka White Williams & Aughtry PC, the firm announced Monday.

  • February 28, 2025

    Mich. Justices Reject Credit Suisse's NOL Carryforward Bid

    The Michigan Supreme Court on Friday denied Credit Suisse's bid to appeal a lower court's decision that barred the bank from straying from the federal method of determining taxable income to carry forward $21.3 million in losses on its state returns.

  • February 28, 2025

    Biz Groups Pan Md. Plan For Corp. Combined Tax Reporting

    Combined water's-edge corporate tax reporting in Maryland would hurt the state's economy, destabilize revenue and impose significant burdens on taxpayers and the state, business groups told a legislative panel considering the governor's tax and budget proposal Friday.

  • February 28, 2025

    Miss. House Passes Exemption For Certain Farm Machinery

    Mississippi would exempt farm equipment and vehicles held by dealers as merchandise from the state's inventory tax under a bill passed by the state House of Representatives.

  • February 28, 2025

    NY Tribunal Reverses Securities Co.'s Tax Sourcing Win

    The New York Tax Appeals Tribunal rejected an investment company's claims that sourcing receipts to locations of institutional intermediaries, such as hedge funds, instead of to investors unconstitutionally distorted its share of New York taxable income, partially reversing an administrative law judge's determination.

  • February 28, 2025

    W.Va. Updates Corp. Tax Law To Conform With Federal Code

    West Virginia has updated its conformity with the Internal Revenue Code for state corporate income tax purposes under a bill signed by the governor.

  • February 28, 2025

    Minn. Justices Send Golf Course Dispute Back To Tax Court

    The Minnesota Supreme Court booted a county's property tax fight with the former owner of a golf course back to the state's tax court, saying the lower court's decision to keep the case alive was not a final order subject to review by the justices.

  • February 28, 2025

    Minn. Gov. Taps Bank Atty As Tax Court Judge

    Minnesota's governor appointed a vice president of tax planning at U.S. Bank to serve on the state's tax court.

  • February 28, 2025

    Key State And Local Tax Takeaways From February

    February saw the near-conclusion of California's long process to amend market-based sourcing regulations for intangibles and a recommendation by a city commission that Philadelphia do away with its business tax, marking a short but newsy month in state and local tax. Here, Law360 presents these and other state and local tax developments to know from the past month.

  • February 28, 2025

    Ore. Bill Seeks To End Limit On Carryforward Of Some NOLs

    Oregon would no longer limit the carryforward of net operating losses for corporations that pay excise tax, ending the current 15-year limit under a bill introduced in the state House of Representatives. 

  • February 28, 2025

    Taxation With Representation: Gibson Dunn, Skadden

    In this week's Taxation With Representation, Blackstone acquires Safe Harbor Marinas, National Grid sells its green subsidiary in the U.S. to Brookfield, Apollo Global Management buys Bridge Investment Group Holdings Inc., and Teleflex splits into two publicly traded companies.

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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