State & Local

  • March 27, 2025

    Colo. House OKs Suspending Interim Tax Committees

    Two interim tax committees in Colorado, along with several other panels, would not meet in 2025 under legislation approved unanimously by the state House.

  • March 27, 2025

    Utah Cuts Income Tax Rates, Expands Social Security Credit

    Utah trimmed its individual and corporate income tax rates, its corporate franchise tax rate and expanded eligibility for a Social Security benefits tax credit under legislation signed by the governor.

  • March 27, 2025

    Ind. Medical Center Correctly Denied Sales Tax Refund

    An Indiana medical center was correctly denied its request for a sales tax refund for purchases of oxygen and prosthetics because the purchases didn't qualify as tax-exempt medical equipment, the Department of State Revenue said.

  • March 27, 2025

    Ore. Snowplow Business Not A Hobby, State Tax Court Rules

    An Oregon couple's snowplowing operation was a legitimate business, the state tax court said, reversing the state tax department's determination that the enterprise was only a hobby but holding that the owners failed to adequately document deductible expenses beyond those already agreed upon by the parties.

  • March 27, 2025

    Ind. Eatery Denied Sales Tax Refund For Chef Attire

    An Indiana restaurant was correctly denied a sales tax refund for purchases of aprons and chef's linens, the state's tax agency found, saying the purchases weren't essential to the restaurant's production process.

  • March 27, 2025

    Colo. Senate Panel Votes To Raise Lodging Tax Cap

    Colorado would boost the maximum lodging tax rate its counties could impose under legislation approved by a state Senate panel.

  • March 26, 2025

    Duke Energy Wins $20M In SC Investment Credits On Appeal

    Duke Energy can have about $20 million in tax credits that were disallowed by South Carolina's tax agency because the law governing the credits grants a $5 million annual limit, not a $5 million lifetime limit, an appeals court ruled Wednesday, overturning an administrative law judge.

  • March 26, 2025

    Ariz. House Panel OKs Plans For Tax Cuts Tied To Surplus

    Arizona would review its flat individual income tax rate yearly and lower it to cut projected state surpluses in half under plans in a pair of bills approved by a state House panel Wednesday.

  • March 26, 2025

    Neb. Bill Amendment Seeks Tax Break For Defense Companies

    Nebraska would create a withholding tax credit for defense industry contractors in a bid to attract new companies and their workers under a proposed bill amendment floated during the unicameral Legislature's Revenue Committee public hearing Wednesday.

  • March 26, 2025

    NBC Had Nexus With Oregon, State Tax Court Affirms

    NBCUniversal had substantial nexus with Oregon in tax years 2006 to 2010 through its contracts with seven affiliate stations and is liable for state corporate income tax, the state tax court ruled, rejecting an appeal by the company.

  • March 26, 2025

    Mich. Bill Would Allow Deduction For Broadband Grants

    Michigan would allow companies that receive grants to expand broadband access to deduct the grant amounts from their gross income under a bill introduced in the state House of Representatives.

  • March 26, 2025

    Medical Pot Center Not Exempt From 2017 Michigan Sales Tax

    A Michigan appeals panel has rejected a medical cannabis provisioning center's argument that it was exempt from sales tax in 2017, saying it is not entitled to the same exemption as primary caregivers and could not rely on a 2011 nonbinding letter in its argument.

  • March 26, 2025

    Utah To End Mining Exploration Severance Tax Credit In 2037

    Utah will repeal a severance tax credit for mining exploration in 2037 under a bill signed by the governor.

  • March 26, 2025

    Pa. Senate Panel Approves Quicker Corporate Tax Cut

    Pennsylvania would reduce its corporate income tax rate to 4%, ahead of planned reductions to the rate over a nine-year period, under a bill advanced by a Senate committee Wednesday.

  • March 25, 2025

    Youngkin Backs Off More Car Tax Relief, Taxes On Tips

    Virginia Gov. Glenn Youngkin has abandoned proposals to credit some residents for car tax payments and eliminate taxes on tips after the Democratic-controlled General Assembly made it clear it would not pass those plans from the Republican governor.

  • March 25, 2025

    Minn. Law, Finance Groups Urge Sens. To Reject Services Tax

    A proposed expansion of the sales tax in Minnesota to certain consumer legal and financial services would hurt residents and the state's economy, opponents of the proposal told a state Senate panel Tuesday.

  • March 25, 2025

    NJ Says NYC Congestion Pricing Fight Ripe For Decision

    The Garden State's legal battle to dismantle New York's congestion pricing program can still advance even while the Metropolitan Transportation Authority fights the federal government's withdrawal of approval for the program in Manhattan federal court, New Jersey's attorneys told a federal judge.

  • March 25, 2025

    NJ Judge Upholds Mansion Tax On Sale Of Doomed House

    A New Jersey company that bought a property for $4.7 million after obtaining approval to demolish an uninhabitable farmhouse on the land and use the property for industrial purposes owes the state's so-called mansion tax on the purchase, the state Tax Court ruled Tuesday.

  • March 25, 2025

    ND Tax Chief Required To Share Info On Any Tax Incentive

    North Dakota's tax commissioner must disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers under a bill signed by the governor.

  • March 25, 2025

    Ky. Gov. Vetoes Bill Mandating End To Agency Deference

    Kentucky's governor vetoed legislation that would have prevented courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, saying the bill violates the constitutional principle of separation of powers.

  • March 25, 2025

    SC Clarifies Sales Tax Application For Inventory Withdrawals

    South Carolina imposes sales and use tax on items that wholesale purchasers withdraw from their own inventory, the state Department of Revenue clarified in a revenue ruling released Tuesday. 

  • March 25, 2025

    Colo. Senate Panel OKs Tax Credit To Draw Sundance Festival

    A proposal for a tax credit aimed at attracting the Sundance Film Festival to Colorado was advanced Tuesday by a state Senate committee as supporters continued to tout the expected economic boost should the event move to the state.

  • March 25, 2025

    Kan. Senate OKs Cuts To Income, Privilege Tax Rates

    Kansas would decrease its income and privilege tax rates if the state meets certain general revenue fund goals under a bill passed in the state Senate and received in the state House of Representatives.

  • March 25, 2025

    Ore. Vineyard Can't Deduct Biz Losses Exceeding Income

    An Oregon vineyard cannot deduct business loss expenses that are in excess of the business' income because it was not operating for a profit, the state tax court affirmed.

  • March 25, 2025

    ND General Revenue Collection Up $72M From Estimates

    North Dakota's general revenue collection from July 2023 through February 2025 beat forecasts by $72 million, according to the state Legislative Council.

Expert Analysis

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

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