State & Local

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • February 27, 2025

    Minn. Bill Seeks Corporate Surtax For High Executive Pay

    Minnesota would impose additional corporate franchise tax on businesses whose pay for top executives greatly exceeds the median pay of their workers and deny state grants for those companies under legislation introduced Thursday in the state Senate.

  • February 27, 2025

    Mich. Bill Would Bar Local Tax Caps That Require Rate Cuts

    Michigan would bar local governments from enacting property tax caps on annual revenue that require an automatic tax rate cut under a bill introduced in the state House of Representatives.

  • February 26, 2025

    Mich. Judge Demands RICO Pattern Details In Foreclosure Suit

    A Michigan federal judge on Wednesday pressed attorneys for homeowners to point to specific criminal activities that would help the proposed class establish a pattern of racketeering activity to support their claim that a real estate developer conspired with county and city leaders in a tax foreclosure scheme.

  • February 26, 2025

    Religious Group Says NJ Township Using Tax Deal As 'Sword'

    A New Jersey township is discriminating against a religious group because the group no longer wants to make payments on a previous tax agreement, the group told a federal district court.

  • February 26, 2025

    Hookah Tobacco Co. Stuck With $1.4M Fla. Tax Bill

    A company's tobacco products for use in hookahs are subject to Florida's tobacco taxes, a state appeals court ruled Wednesday, affirming an administrative law judge's determination that denied a $1.4 million tax refund request from the business.

  • February 26, 2025

    Ariz. Senate OKs Surplus Trigger For Income Tax Rate Cut

    Arizona would reduce its flat individual income tax rate annually to cut the state's projected structural surpluses in half under legislation passed Wednesday by the state Senate.

  • February 26, 2025

    Minn. House Tax Panel Advances Delivery Fee Repeal Plan

    Minnesota would repeal its retail delivery fee, freeze motor fuels taxes and exempt Social Security from state income tax under legislation advanced by a House panel Wednesday over objections of Democrats who said it would devastate state transportation funding.

  • February 26, 2025

    Ariz. Sen. OKs Extending Property Tax Oversight Commission

    Arizona would extend the life of its Property Tax Oversight Commission by eight years under legislation approved Wednesday by the state Senate.

  • February 26, 2025

    Ariz. House OKs Sales Tax Break For Wastewater Pipes

    Wastewater pipes would be exempt from the Arizona sales tax under legislation passed Wednesday by the state House of Representatives.

  • February 26, 2025

    Ariz. Lawmakers OK Updated Conformity With Fed. Tax Law

    Arizona would update its conformity with the Internal Revenue Code for state income tax purposes under a bill unanimously approved by state lawmakers and headed to Democratic Gov. Katie Hobbs.

  • February 26, 2025

    Mass. Draft Rule Clarifies Cable Box Tax Break

    Massachusetts sales tax applies to cable boxes that do more than connect a receiver to a television broadcast system, the state Department of Revenue clarified in a draft rule. 

  • February 26, 2025

    Wis. Bill Seeks Year-Round Tax Exemption For Electricity, Gas

    Wisconsin sales of electricity and natural gas would be exempt from state sales tax the entire year, instead of a few months out of the year, under a bill introduced in the state Assembly.

  • February 26, 2025

    Miss. House Bill Floats TV Production Tax Credit

    Television productions would be able to claim a Mississippi income tax credit for some of their production expenses and payroll costs under a bill introduced in the state House of Representatives. 

  • February 26, 2025

    Ariz. General Fund Revenue Beats Estimates By $51M

    Arizona's general fund revenue from July through January beat forecasts by roughly $51 million, according to a report by the state Joint Legislative Budget Committee.

  • February 26, 2025

    Utah General Revenue Collection Up $289M Through Jan.

    Utah's general revenue collection from July through January outpaced the same period last fiscal year by $289 million, according to the state Tax Commission.

  • February 26, 2025

    Ore. Bill Seeks Tax On University Investment Income

    Oregon would impose a tax on the net gains from the investments of public universities, with the revenue dedicated to investments in education, under legislation in the state Senate.

Expert Analysis

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

  • 7 Common Myths About Lateral Partner Moves

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    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

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