State & Local
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March 31, 2025
NYC Fights Group's Claim Of Biased Property Tax System
An organization that says New York City's property tax regime discriminates against minorities can't proceed with its claim, the city told the state appellate court, saying that further discovery or trial is needed.
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March 31, 2025
Tobacco Co. Says Colo. Must Give Up Extra Tax Revenue
Colorado failed to refund tobacco taxes it collected that exceeded state projections for a fiscal year and failed to lower the taxes' rates in subsequent years, violations of the state Taxpayer's Bill of Rights, a tobacco distributor said in a suit seeking a refund.
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March 31, 2025
Justices Probe Wis. Denial Of Exemption To Catholic Charities
Justices of the U.S. Supreme Court seemed deeply skeptical Monday that Wisconsin was on firm constitutional grounds in denying an unemployment tax exemption to a group of Catholic charities because, as the state claimed, they were not operated primarily for religious purposes.
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March 31, 2025
Utah Creates Sales Tax Break For Energy Facility Operators
Utah established a sales and use tax exemption for purchases of some tangible personal property by operators of facilities that manufacture energy storage devices or equipment to provide electrical power under a bill signed by the governor.
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March 31, 2025
Utah Requires Min. Property Tax Rate Consensus Certification
Utah will require a minimum property tax rate imposed by school districts to be certified by the state's tax commission, the governor's Office of Planning and Budget and the state Legislature's Office of the Legislative Fiscal Analyst under a bill signed by the governor.
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March 31, 2025
Vt. General Revenue Collection Up $156M From Last Year
Vermont's general fund revenue from July through February outpaced last year during the same period by $156 million, according to a report from the state Agency of Administration released Monday
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March 30, 2025
La. Voters Reject Rewrite Of Constitution's Tax Provisions
Louisiana voters rejected an overhaul of the state constitution's tax provisions that would have reduced the maximum income tax rate that can be imposed and required tax exemptions and credits to receive supermajority approval in the state Legislature.
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March 29, 2025
Up Next At High Court: Terror Liability, Health Provider Choice
The U.S. Supreme Court will return to the bench this week to consider whether a federal law subjecting Palestinian government organizations to federal jurisdiction violates due process principles and if the Medicaid Act's provider choice provision allows individual benefit recipients to sue states over the disqualification of healthcare providers.
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March 28, 2025
Key State And Local Tax Takeaways From March
State legislatures intensified work in March with an eye toward winding down their sessions, giving rise to significant measures that included Kentucky lawmakers' override of a veto on judicial deference and an income tax cut in Utah. Here, Law360 presents state and local tax developments to know from the past month.
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March 28, 2025
Tax Pact Board Weighs Reviving Remote Seller Amnesty Plan
The Streamlined Sales Tax Governing Board is considering reviving a proposal to allow remote sellers to limit their unreported state sales tax liabilities, after a vote to adopt the plan narrowly failed last year, the board's top official said Friday.
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March 28, 2025
The Tax Angle: Dems Prep For Tax Debate; CBO Eyes Deficits
From a look at a tax briefing for House Democrats on the expiring provisions of the Republicans' 2017 tax overhaul law to the latest Congressional Budget Office outlook on making the law permanent, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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March 28, 2025
Utah Repeals Transaction Threshold For Tax On Remote Sales
Utah repealed a requirement for remote sellers who complete 200 or more annual transactions to collect and remit sales and use tax under a bill signed by the governor.
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March 28, 2025
Ky. Ends Court Deference To State Agency Interpretations
Kentucky will prevent courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, after the Legislature voted to override a veto by the governor.
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March 28, 2025
Minn. Senate Bill Seeks Social Media Data Collection Tax
Minnesota would impose a tax on consumer data collection done by social media platforms based on the number of Minnesota consumers, if the platform has more than 100,000 consumers, under a bill introduced in the state Senate.
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March 28, 2025
With Sundance On Way, Colo. Festival Tax Credit Goes To Gov.
Colorado would offer a $34 million income tax credit for the Sundance Film Festival, which decided to relocate to the state, under a bill passed Friday in the state Senate and sent to Democratic Gov. Jared Polis for approval.
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March 28, 2025
Taxation With Representation: Norton Rose, Latham, Ashurst
In this week's Taxation With Representation, Dollar Tree sells its Family Dollar business to private equity firms, eye care company Alcon buys medical technology company Lensar and Ithaca Energy PLC buys the U.K. subsidiary of Japan Petroleum Exploration Co. Ltd.
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March 28, 2025
Michigan General Revenue Through Feb. Drops By $32M
Michigan's general fund revenue from October through February underperformed collections made during the same period last year by $32 million, according to a report by the state Budget Office on Friday.
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March 28, 2025
Maine Tax Revenue Falls $28M Shy Of Forecast
Maine's total tax collection from July through February underperformed a government forecast by $28 million, according to a report by the state Department of Administrative and Financial Services.
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March 27, 2025
Mississippi Will Phase Down Income Tax, Boost Gas Tax
Mississippi will phase down its flat individual income tax rate every year until reaching 3% in 2030 and eliminate the tax in the future depending on surplus revenues under a bill the governor signed Thursday.
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March 27, 2025
Colo. Picked For Sundance As Tax Break Advances
The Sundance Film Festival will relocate to Boulder, Colorado, its organizers announced Thursday, as a bill with a tax break to attract the event advanced to the full state Senate.
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March 27, 2025
Ind. Excavation Co.'s Machines Not Exempt From Sales Tax
An Indiana excavating company isn't entitled to a sales tax exemption on machines it didn't use directly in mining operations, but it can get a use tax refund for some out-of-state purchases, the state's tax department said.
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March 27, 2025
Mich Justices Restore Toss Of Packaging Co.'s Tax Appeal
A Michigan packaging company's tax exemption appeal was properly dismissed by the state Tax Tribunal over a lack of jurisdiction, the Michigan Supreme Court ruled, overturning an appellate court decision.
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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.
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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.
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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.
Expert Analysis
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.