State & Local
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February 13, 2025
Mo. Resolution Seeks Cap For Property Assessment Hikes
An assessment of a residential property in Missouri would not be able to increase more than 8% from its last assessment if voters approve a constitutional amendment under a resolution introduced in the state House of Representatives.
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February 13, 2025
Texas House Measure Seeks Vote On Casino, Sports Betting
Texas voters would decide whether to let state lawmakers legalize and tax casino gambling and sports betting under a proposal introduced in the state House of Representatives.
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February 13, 2025
Ill. Revenue Dept. Unsure If Site Is Marketplace Facilitator
The Illinois Department of Revenue said in a general information letter that it was unable to determine whether an internet auction site is a marketplace facilitator that must collect and remit sales tax, because the agency couldn't determine the arrangement between the sellers and the site.
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February 13, 2025
Ariz. Panel OKs Plan For Vote To End Grocery Tax
Arizona cities would be barred from imposing local grocery taxes if voters approved a constitutional amendment in a ballot measure proposed in legislation passed by a state House panel over the objections of several small-city mayors.
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February 13, 2025
Ill. Dumpster Rental Service Must Pay Sales Tax
An Illinois business must pay sales tax on its dumpster rental services, the state Department of Revenue said in a general information letter.
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February 13, 2025
Calif. Bill Would Nix Adjustments Of Cannabis Excise Tax Rate
California would repeal a requirement that the state Department of Tax and Fee Administration adjust the rate of the state's excise tax on cannabis as part of a bill introduced in the state Assembly.
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February 13, 2025
Texas Senate OKs Increase In Homestead Tax Exemption
Texas would amend the state's constitution to increase its homestead exemption, if voters approve, under a bill and a resolution passed unanimously by the state Senate on Thursday.
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February 13, 2025
NY Resident Can Get Tax Credit For Additional Solar System
New York state's tax agency incorrectly denied a resident's $5,000 income tax credit claim for installing a second solar energy system at his home, a state administrative law judge said, finding the new equipment was separate from his original system.
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February 13, 2025
Energy Co.'s Sales Properly Sourced To Mich., Tribunal Says
An energy company's wholesale sales of electricity that were executed at Michigan substations must be apportioned to Michigan, the state Tax Tribunal ruled Thursday, rejecting the company's request to obtain an $8 million tax refund by sourcing some sales to where out-of-state consumers used the electricity.
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February 13, 2025
Minn. House Panel Advances 10-Year Phaseout Of Estate Tax
Minnesota would phase out its estate tax over 10 years under legislation advanced by the state House Taxes Committee on Thursday.
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February 13, 2025
Vermont Appoints New Tax Commissioner
Vermont's tax commissioner will step down by the end of the week and be replaced by a former CEO of Vermont Teddy Bear Co., the governor announced.
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February 13, 2025
Del. Allows Cos. To File Trade Names With Revenue Division
Delaware will allow companies that do business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue as part of a bill signed by the governor.
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February 13, 2025
Texas Bill Seeks Paid Parental Leave Tax Credit
Texas would grant a franchise tax credit to companies that provide their employees with paid parental leave under a bill introduced in the state House of Representatives.
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February 13, 2025
Colo. Home Energy Tax Credit Not For On-Site Generation
A Colorado tax credit for residential energy storage systems does not extend to the costs of on-site generation systems, the Colorado Department of Revenue said in a general information letter.
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February 13, 2025
Wisconsin Senate Bill Would Exempt Tips From Income Tax
Wisconsin wouldn't levy income tax on cash tips as part of a bill introduced in the state Senate.
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February 12, 2025
NY Bill Seeks To Assess Property Tax Role In School Funding
New York would create a task force to study the role of property taxes in funding the state's education system under a bill introduced in the state Assembly.
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February 12, 2025
Ariz. House Panel OKs Ending Business Equipment Tax
Arizona would eliminate its tax on business personal property under legislation advanced Wednesday by a state House committee.
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February 12, 2025
Mo. Bill Would Sunset County Sales Taxes After 10 Years
Missouri counties would have to apply a 10-year sunset date to new or renewed sales taxes under a bill introduced in the state House of Representatives.
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February 12, 2025
Ind. Senate Panel Advances Property Tax Relief Bill
Indiana would put in place a property tax deferral program and reform the school district referendum process under a bill advanced by the state Senate's tax committee that will now go to a full vote of the chamber.
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February 12, 2025
Ohio Justices Pan Aramark's Agency Tax Exclusion Bid
Two Ohio Supreme Court justices sounded open Wednesday to denying Aramark a gross receipts tax exclusion for reimbursements it received from schools for buying food if the company paid for the goods before receiving the reimbursements.
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February 12, 2025
Mass. Justices Nix Tax Break For Cargo Biz On Massport Land
A site leased by the Massachusetts Port Authority to a for-profit cargo management business is not exempt from local property taxes, the state's Supreme Judicial Court ruled Wednesday, affirming a $22 million property valuation.
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February 12, 2025
Calif. Orchard Purchase Not Like-Kind Exchange, Court Says
Two California business partners' purchase of a citrus orchard with jury-awarded money does not constitute a like-kind exchange, a state appeals court ruled, saying the orchard wasn't similar enough to the lost property covered by the award.
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February 12, 2025
Maine House Bill Would Exempt Medical Cannabis From Tax
Maine would exempt sales of cannabis sold for medical use from the state's sales tax under a bill introduced in the state House of Representatives.
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February 12, 2025
Squire Patton Brings On Polsinelli Tax Ace In Houston
Squire Patton Boggs LLP announced Wednesday that a former Polsinelli PC shareholder has joined the tax strategy and benefits practice group in Houston, an addition that helps the firm address growing client needs.
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February 12, 2025
Kentucky To Cut Flat Income Tax Rate
Kentucky will lower its flat income tax rate by half a percentage point starting next year under a bill signed by the governor.
Expert Analysis
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Money, Money, Money: Limiting White Collar Wealth Evidence
As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.
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How Associates Can Build A Professional Image
As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.
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Firms Must Rethink How They Train New Lawyers In AI Age
As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.
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Think Like A Lawyer: Always Be Closing
When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.
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Credit Cards And Trading Cards: SALT In Review
From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Calif. Budget Will Likely Have Unexpected Tax Consequences
A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.
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Litigation Inspiration: Attys Can Be Heroic Like Olympians
Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.
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Lean Into The 'Great Restoration' To Retain Legal Talent
As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.
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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.