State & Local
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March 05, 2025
NJ Panel Wrestles With Reviving Lorillard's Tax Refund Claim
New Jersey state appeals court judges grappled Wednesday with whether to revive tax refund claims from Lorillard following a state Tax Court decision that said changes to a royalty addback and deduction rule retroactively fixed constitutional issues with the regulation.
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March 05, 2025
Wyo. Expands Sales Tax Break For Power Used In Transport
Wyoming expanded a sales tax exemption for sales of power and fuel used in the transporting of property via railroad or pipeline under a bill signed by the governor.
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March 05, 2025
Nixon Peabody Hires Former Sheppard Mullin Partner In NY
Nixon Peabody LLP said Wednesday that a former Sheppard Mullin Richter & Hampton LLP partner has joined the New York office as a partner on the firm's nonprofit organizations team.
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March 05, 2025
Maryland Data Brokers Tax Bill Hits Biz Group Opposition
A Maryland proposal to tax data brokers and make them register would burden businesses and hurt the state's economic competitiveness, representatives of business groups told a state Senate panel Wednesday.
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March 05, 2025
Montana Tasks Tax Agency With Review Of Exempt Property
Montana directed its Department of Revenue to establish a process to review property that is exempt from taxation under a bill signed by the governor.
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March 05, 2025
Texas Net Revenue Through Feb. Up 5%, Comptroller Says
Texas' net revenue collection from September through February beat that made during the same period in the last fiscal year by nearly 5%, according to a report by the state comptroller's office.
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March 05, 2025
How Eversheds Sutherland Drew 12-Atty Tax Team In Atlanta
New Eversheds Sutherland partner Hale E. Sheppard joined Law360 Pulse to discuss how he helped lead a team of 12 tax controversy attorneys to join the firm in Atlanta from Chamberlain Hrdlicka White Williams & Aughtry PC.
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March 05, 2025
Ohio Bill Seeks Tax Credits For Insurance Co. Health Plans
Ohio would provide domestic insurance companies with a refundable tax credit for a portion of employer group health plan premiums under a bill introduced in the state Senate.
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March 05, 2025
Mass. Proposed Amendment Would Cap Income Tax Rate
Massachusetts would ask voters to decide if the state income tax rate should be capped at 6.25% under a petition for a proposal of a constitutional amendment.
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March 05, 2025
Ill. Dept. Clarifies Sales Tax Application For Mobile Home Sales
An Illinois mobile home park that installs mobile homes in its park and sells the homes to tenants should be collecting sales tax on sales of mobile homes to customers, the state Department of Revenue clarified.
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March 05, 2025
Ala. Revenue Collection Through Feb. Down $214M
Alabama's total revenue collection from July through February dropped $214 million compared with the same time frame last year, according to the state Department of Revenue in a report released Wednesday.
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March 05, 2025
Ill. Sales Tax Applies To Wheelchair Ramps, Dept. Says
An Illinois company that sells wheelchairs and accessibility ramps is not eligible for the reduced sales tax rate for its sales of ramps because the ramps don't constitute medical appliances, the state Department of Revenue advised.
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March 05, 2025
NH Total Receipts Down $16M From Budget Estimates
New Hampshire's tax collections from July through February underperformed forecasts by $16 million, according to a report from the Department of Administrative Services released Wednesday.
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March 05, 2025
Ariz. House OKs Ballot Measure To End Local Grocery Taxes
Local taxes on groceries would be forbidden in Arizona if voters say yes to a constitutional amendment in a ballot measure proposed in a resolution approved by the state House of Representatives.
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March 05, 2025
Maine House Bill Would Phase Out Individual Income Tax
Maine would phase out the state's income tax, eventually eliminating the levy in 2030, under a bill introduced in the House of Representatives.
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March 05, 2025
Colo. House Panel OKs Local Lodging Tax Boosts
Colorado would triple the maximum local lodging tax rate counties could impose, with voter approval, under legislation approved by a state House panel.
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March 05, 2025
Colo. Lawmakers OK Confidentiality Standards For Tax Audits
Colorado would enhance its confidentiality standards for information held by third-party sales tax auditors under legislation passed by the state House of Representatives and sent to Gov. Jared Polis.
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March 05, 2025
Wyo. Extends Manufacturing Sales And Use Tax Exemptions
Wyoming extended by 15 years its sales and use tax exemptions for machinery used in manufacturing under a bill signed by the governor.
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March 04, 2025
Minn. County Officials Claim Bias In DOI's Land Trust Decision
A trio of Minnesota municipalities are asking a federal court for a quick win in a dispute over more than 3,000 acres taken into trust for the Mille Lacs Band of Ojibwe Indians, arguing that the decisions are the product of an unconstitutionally biased process.
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March 04, 2025
Colo. Justices Won't Review Hospital Tax Classification Suit
The Colorado Supreme Court declined to review an appeals court ruling finding that a rehabilitation hospital should be classified as a commercial property for tax purposes because it was predominantly designed for its services and not for residency.
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March 04, 2025
Md. Gov. Pitches Biz Programs, Tax Tweaks To State Panel
Maryland would adjust and streamline several economic development programs, end some corporate tax breaks and expand or extend others under legislation that the governor pitched to a Senate panel Tuesday.
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March 04, 2025
Dispensary Fights Counties' Extra Pot Tax In Mo. High Court
A Missouri appellate court correctly found that counties wrongfully imposed a 3% additional sales tax on cannabis sales that were already subject to tax by a local government, a dispensary told the state Supreme Court.
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March 04, 2025
NY Creates Framework For County Tax On Short-Term Rentals
New York established a framework for counties to impose tax on short-term rentals as part of a bill signed by Democratic Gov. Kathy Hochul.
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March 04, 2025
DeSantis Backs Canning Fla. Rent Tax, Cutting Property Taxes
Florida Gov. Ron DeSantis called on state legislators Tuesday to eliminate the state's business rent tax on commercial leases and reaffirmed his pledge to support an effort by lawmakers to draft a constitutional amendment that would cut property taxes.
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March 04, 2025
Arizona Updates Income Tax Conformity With Federal Code
Arizona updated its conformity with the Internal Revenue Code for state income tax purposes under a bill signed by Gov. Katie Hobbs.
Expert Analysis
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Specific Attacks On A Vague Tax Law: SALT In Review
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.
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Law Firms Should Move From Reactive To Proactive Marketing
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.
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The Big Issues A BigLaw Associates' Union Could Address
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.
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It's Time For A BigLaw Associates' Union
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.
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How Justices Upended The Administrative Procedure Act
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.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
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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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.