State & Local

  • January 29, 2025

    Philip Morris Owed $11M Refund After NC High Court Ruling

    Philip Morris USA Inc. is owed a tax refund of more than $11 million following a state Supreme Court ruling clarifying North Carolina's $6 million cap on cigarette export tax credits, a state Business Court judge has said.

  • January 29, 2025

    Colo. Panel OKs Confidentiality Rules For Sales Tax Audits

    Colorado would establish standards to protect taxpayer information held by third-party auditors during sales and use tax audits performed for local jurisdictions under legislation approved by a state Senate panel.

  • January 29, 2025

    Miss. House Bill Would Extend Tobacco Tax To Vapes

    Mississippi would include vapor products in its definition of tobacco products that are taxable as part of a bill introduced in the state House of Representatives.

  • January 29, 2025

    Idaho Updates Conformity To Federal Tax Code

    Idaho conformed the state's income tax law to changes made to the Internal Revenue Code that affect the 2024 tax year under a bill signed by the governor.

  • January 29, 2025

    NM Bill Would Offer Tax Credit For Backup Generators

    New Mexico would create an income tax credit for purchases of backup power generators as part of a bill introduced in the state House of Representatives.

  • January 29, 2025

    Ariz. House Bill Seeks Corporate Tax Rate Hike

    Arizona would boost its corporate tax rate under legislation filed in the state House of Representatives.

  • January 28, 2025

    New City Near Atlanta Survives Ga. Justices' Review

    Georgia's Supreme Court on Tuesday rejected a legal challenge to a newly created city outside Atlanta, turning back an argument from disgruntled residents that a referendum's simultaneous creation of a special tax district alongside the city violated the state's constitution.

  • January 28, 2025

    Mo. High Court To Tackle Who Can Charge Local Pot Taxes

    The Missouri Supreme Court said Tuesday it would review an appeals court ruling that barred a pair of counties from levying taxes on cannabis sales within municipalities that can charge their own taxes on the sales.

  • January 28, 2025

    Mo. Gov. Seeks DOR Help For Plan To Eliminate Income Tax

    Missouri's new governor said Tuesday that he has instructed the state tax agency to help his administration develop a long-term plan to scrap the individual income tax, but he admitted it would be a tall order to eliminate the state's largest source of general fund revenue.

  • January 28, 2025

    Minn. Tax Panel Advances 30-Day Nonresident Safe Harbor

    Minnesota would allow a 30-day safe harbor against state income tax liability for some nonresidents who work in the state short term, under legislation advanced by the Senate Taxes Committee.

  • January 28, 2025

    Ohio Board Nixes Bid To Cut Regal Theater's Value

    The Ohio Board of Tax Appeals rejected arguments that a Regal Cinemas property's value should be cut to $4 million from $11.6 million, saying the property owner didn't show that a county appraiser's valuation based on leases and rents of similar properties across seven states was flawed.

  • January 28, 2025

    Ore. Home's Value Can't Be Retroactively Upped, Court Says

    An Oregon county cannot retroactively increase a home's assessed value just because an error was made when inputting the size of an addition, the state Tax Court ruled.

  • January 28, 2025

    Tax Group Of The Year: Cravath

    Cravath Swaine & Moore LLP helped secure high-profile mergers and acquisitions for major media and communications companies in 2024, having played key roles in Paramount's $28 billion merger agreement with Skydance Media and a separate deal involving Verizon Communications, earning the law firm a spot among the 2024 Law360 Tax Groups of the Year.

  • January 28, 2025

    Ind. Office Building's Value Raised By Tax Board

    The Indiana Board of Tax Review increased the valuation of a three-story office building for tax years 2021 and 2022, agreeing with a study of comparable properties in the area presented by the local assessor.

  • January 28, 2025

    Hawaii Senate Bill Would Create New Top Tax Bracket

    Hawaii would create a new income tax bracket to impose a higher rate on joint income over $1.9 million beginning in 2030 under a bill that passed first reading in the state Senate.

  • January 28, 2025

    Ind. Tax Board Says Church's Rented-Out Home Is Taxable

    An Indiana church that owns a rental property can't claim a property tax exemption for the home, the state Board of Tax Review said in a final determination.

  • January 28, 2025

    Ariz. Senate Panel OKs Plan To Bar Property Tax On Crypto

    Arizona would exempt cryptocurrency from property taxation if a pair of measures approved by a state Senate panel is enacted and voters approve a ballot measure proposed for 2026.

  • January 28, 2025

    Hawaii Bill Would Offer Additional Film Tax Credit

    Hawaii would allow qualifying film productions to claim an additional credit equal to 5% of production costs if the project uses production facilities in the state under a bill that passed a first reading in the state Senate.

  • January 28, 2025

    Ariz. Senate Panel OKs Path For Crypto Payments Of Tax

    Arizona would authorize its agencies to enter agreements to accept cryptocurrency for tax and other payments under legislation approved by a state Senate committee.

  • January 28, 2025

    SC General Revenue Collection Through Dec. Up $739M

    South Carolina's general revenue collection from June through December was $739 million higher than during the same period last year, according to the state Board of Economic Advisors.

  • January 28, 2025

    Hawaii Bill Seeks Credit For Building With Hemp Material

    Hawaii would allow a corporate income tax credit for the cost of construction of a structure if it is made at least partially with hemp material under a bill that passed a first reading in the state Senate.

  • January 28, 2025

    Colo. Delivery Fee Targeted By Proposed Ballot Measure

    Colorado would end its 29-cent fee on retail deliveries under a draft voter initiative proposed for the 2026 statewide ballot.

  • January 28, 2025

    Maine Tax Revenues Through Dec. Up $32M Over Estimates

    Maine's total tax revenue collection from June through December beat estimates by $32 million, according to a report released Tuesday by the Department of Administrative and Financial Services.

  • January 28, 2025

    Ariz. Panel OKs Nonresident Real Estate Gains Tax Reports

    Arizona's tax department would report on the capital gains taxes paid by nonresidents under legislation advanced by a state Senate panel.

  • January 28, 2025

    NY Assembly Bills Seek Tax On Vacant Land, Buildings In NYC

    New York City would be permitted to impose taxes on certain vacant land and vacant residential properties under a pair of bills introduced in the New York state Assembly.

Expert Analysis

  • Breaking Down High Court's New Code Of Conduct

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    The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.

  • Legal Profession Gender Parity Requires Equal Parental Leave

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    To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.

  • 'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor

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    Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.

  • An Unsound Silence: SALT In Review

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    From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Year-End Look At Florida's Capital Investment Tax Credit

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    Notwithstanding the Walt Disney Co.’s feud with Gov. Ron DeSantis this year, Florida's capital investment tax credit will continue to make the state a favored destination for large corporations, particularly in light of the new federal alternative minimum tax and the Pillar Two top-up tax, says Alan Lederman at Gunster.

  • Understanding Discovery Obligations In Era Of Generative AI

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    Attorneys and businesses must adapt to the unique discovery challenges presented by generative artificial intelligence, such as chatbot content and prompts, while upholding the principles of fairness, transparency and compliance with legal obligations in federal civil litigation, say attorneys at King & Spalding.

  • The Case For Post-Bar Clerk Training Programs At Law Firms

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    In today's competitive legal hiring market, an intentionally designed training program for law school graduates awaiting bar admission can be an effective way of creating a pipeline of qualified candidates, says Brent Daub at Gilson Daub.

  • Ohio Voters Legalize Cannabis — What Comes Next?

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    This month, voters approved a citizen-initiated statute that legalizes marijuana for recreational use in Ohio, but the legalization timeline could undergo significant changes at the behest of the state's lawmakers, say Daniel Shortt and David Waxman at McGlinchey Stafford.

  • Bezos On The Move: SALT In Review

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    From billionaire Jeff Bezos' impending relocation to an important transfer pricing case in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief

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    In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

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