State & Local

  • April 02, 2025

    Mich. Will Allow Filing Extensions For Storm Victims

    Michigan taxpayers who reside in counties affected by severe winter storms will be able to request an extension of state filing and payment deadlines, the state Treasury Department announced.

  • April 01, 2025

    NRA Says Colo. Excise Tax On Gun Sales Is Unconstitutional

    The National Rifle Association and other gun rights advocates have filed a lawsuit in Colorado state court challenging a voter-approved tax on the sale of firearms, contending the tax lacks the historical grounding to pass recent U.S. Supreme Court tests for laws limiting Second Amendment rights.

  • April 01, 2025

    NJ Cigar Co.'s Tax Base Dispute Teed Up For Trial

    A cigar seller that is subject to tobacco tax in New Jersey will get a chance at trial to show the wholesale price that should be used to calculate the company's tax base, the New Jersey Tax Court said Tuesday.

  • April 01, 2025

    Calif. AG Backs Latest Bid To Extend False Claims Act To Tax

    California would make another attempt to expand the state's False Claims Act to include tax matters, according to legislation filed in the state Senate, with the support of the state attorney general.

  • April 01, 2025

    NJ Lawmakers Balk At Gov.'s Proposed Tax Hikes

    Many members of the New Jersey Senate's budget committee sought to distance themselves Tuesday from some tax increases proposed in Democratic Gov. Phil Murphy's budget, saying there is little appetite for the hikes. 

  • April 01, 2025

    Ohio Justices Won't Hear 3rd-Party Property Tax Appeal Case

    The Ohio Supreme Court declined Tuesday to hear a challenge to the constitutionality of third-party property tax appeal restrictions, leaving in place an appellate court's dismissal of the matter.

  • April 01, 2025

    Ohio Justices Skeptical Of Tax On Items Temporarily In State

    Several Ohio Supreme Court justices sounded inclined Tuesday to agree with claims from out-of-state businesses that their receipts from sales of products shipped to Ohio warehouses before being sent to other states shouldn't be subject to Ohio's gross receipts tax.

  • April 01, 2025

    Idaho Boosts Property Tax Breaks By $100M

    Idaho will increase tax breaks for property owners in the state starting this year and every year thereafter under a bill signed by the governor.

  • March 31, 2025

    Feds Seek $3M From Ex-Ill. Speaker, Who Wants New Trial

    Former Illinois House Speaker Michael Madigan urged an Illinois federal judge to acquit him of bribery and wire fraud, or at least order a new trial, due to "numerous" jury instruction and evidentiary errors that confused and prejudiced the jury, on the same day prosecutors filed a motion for him to forfeit more than $3 million in the wake of his partial conviction.

  • March 31, 2025

    Mass. Rule Would Narrow P.L. 86-272 Tax Shield On Cookies

    Massachusetts would become the latest state to adopt the Multistate Tax Commission's position that out-of-state companies that engage in certain internet activities aren't entitled to P.L. 86-272's protection against state income taxes under a regulation the state tax agency proposed.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

Expert Analysis

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    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.

  • State Of The States' AI Legal Ethics Landscape

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    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.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    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.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    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.

  • This Election, We Need To Talk About Court Process

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    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.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    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.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    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.

  • Litigation Inspiration: Honoring Your Learned Profession

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    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.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    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.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    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.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

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