State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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February 28, 2025
RI Revenue Collection Down $26M from Budget Estimates
Rhode Island's general revenue collection from July through January lagged behind estimates by $26 million, according to the state Department of Revenue.
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February 28, 2025
Mich. General Revenues Through Jan. Down $95M
Michigan's revenue collection from October through January dropped $95 million compared with the same period in the previous year, according to a report by the state Budget Office released Friday.
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February 27, 2025
Neb. Expands Confidentiality Rules For Sales Tax Records
Nebraska expanded the applicability of confidentiality requirements for the disclosure of sales tax records under a bill signed by the governor.
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February 27, 2025
Philly Commission Says City Must End Business Tax
Philadelphia, after losing more than 50,000 residents between 2020 and 2023, should eliminate its business income and receipts tax and reduce its wage tax, the city Tax Reform Commission said in a report.
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February 27, 2025
Ind. Retailer Shows Additional Assessment Was Overstated
An Indiana retailer showed it was assessed sales tax on tax-exempt coins and out-of-state online transactions, the Department of State Revenue said after considering additional information presented by the seller.
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February 27, 2025
NY Tax Head Says DC Turmoil To Have Unclear Consequences
Efforts to reshape federal spending and the U.S. government will have consequences for New York, but it's too soon to be sure how federal policy changes will affect tax revenue, the state's acting tax commissioner told lawmakers during a hearing Thursday.
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February 27, 2025
Colo. Revenue Collection in January Up $223M From Last Year
Colorado's total general revenue in January beat collections in the same month last year by $223 million, according to data released by the state Department of Revenue.
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February 27, 2025
RI House Finance Panel Questions Legality Of Digital Ad Tax
Rhode Island's plan to tax digital advertisement revenue may open the state to legal challenges, members of the state House of Representatives Finance Committee said, expressing concern at the possibility of being the second state to enact such a tax.
Expert Analysis
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.
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Litigation Inspiration: Honoring Your Learned Profession
About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.
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AI May Limit Key Learning Opportunities For Young Attorneys
The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.
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Why Now Is The Time For Law Firms To Hire Lateral Partners
Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.