State & Local

  • March 26, 2025

    Ariz. House Panel OKs Plans For Tax Cuts Tied To Surplus

    Arizona would review its flat individual income tax rate yearly and lower it to cut projected state surpluses in half under plans in a pair of bills approved by a state House panel Wednesday.

  • March 26, 2025

    Neb. Bill Amendment Seeks Tax Break For Defense Companies

    Nebraska would create a withholding tax credit for defense industry contractors in a bid to attract new companies and their workers under a proposed bill amendment floated during the unicameral Legislature's Revenue Committee public hearing Wednesday.

  • March 26, 2025

    NBC Had Nexus With Oregon, State Tax Court Affirms

    NBCUniversal had substantial nexus with Oregon in tax years 2006 to 2010 through its contracts with seven affiliate stations and is liable for state corporate income tax, the state tax court ruled, rejecting an appeal by the company.

  • March 26, 2025

    Mich. Bill Would Allow Deduction For Broadband Grants

    Michigan would allow companies that receive grants to expand broadband access to deduct the grant amounts from their gross income under a bill introduced in the state House of Representatives.

  • March 26, 2025

    Medical Pot Center Not Exempt From 2017 Michigan Sales Tax

    A Michigan appeals panel has rejected a medical cannabis provisioning center's argument that it was exempt from sales tax in 2017, saying it is not entitled to the same exemption as primary caregivers and could not rely on a 2011 nonbinding letter in its argument.

  • March 26, 2025

    Utah To End Mining Exploration Severance Tax Credit In 2037

    Utah will repeal a severance tax credit for mining exploration in 2037 under a bill signed by the governor.

  • March 26, 2025

    Pa. Senate Panel Approves Quicker Corporate Tax Cut

    Pennsylvania would reduce its corporate income tax rate to 4%, ahead of planned reductions to the rate over a nine-year period, under a bill advanced by a Senate committee Wednesday.

  • March 25, 2025

    Youngkin Backs Off More Car Tax Relief, Taxes On Tips

    Virginia Gov. Glenn Youngkin has abandoned proposals to credit some residents for car tax payments and eliminate taxes on tips after the Democratic-controlled General Assembly made it clear it would not pass those plans from the Republican governor.

  • March 25, 2025

    Minn. Law, Finance Groups Urge Sens. To Reject Services Tax

    A proposed expansion of the sales tax in Minnesota to certain consumer legal and financial services would hurt residents and the state's economy, opponents of the proposal told a state Senate panel Tuesday.

  • March 25, 2025

    NJ Says NYC Congestion Pricing Fight Ripe For Decision

    The Garden State's legal battle to dismantle New York's congestion pricing program can still advance even while the Metropolitan Transportation Authority fights the federal government's withdrawal of approval for the program in Manhattan federal court, New Jersey's attorneys told a federal judge.

  • March 25, 2025

    NJ Judge Upholds Mansion Tax On Sale Of Doomed House

    A New Jersey company that bought a property for $4.7 million after obtaining approval to demolish an uninhabitable farmhouse on the land and use the property for industrial purposes owes the state's so-called mansion tax on the purchase, the state Tax Court ruled Tuesday.

  • March 25, 2025

    ND Tax Chief Required To Share Info On Any Tax Incentive

    North Dakota's tax commissioner must disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers under a bill signed by the governor.

  • March 25, 2025

    Ky. Gov. Vetoes Bill Mandating End To Agency Deference

    Kentucky's governor vetoed legislation that would have prevented courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, saying the bill violates the constitutional principle of separation of powers.

  • March 25, 2025

    SC Clarifies Sales Tax Application For Inventory Withdrawals

    South Carolina imposes sales and use tax on items that wholesale purchasers withdraw from their own inventory, the state Department of Revenue clarified in a revenue ruling released Tuesday. 

  • March 25, 2025

    Colo. Senate Panel OKs Tax Credit To Draw Sundance Festival

    A proposal for a tax credit aimed at attracting the Sundance Film Festival to Colorado was advanced Tuesday by a state Senate committee as supporters continued to tout the expected economic boost should the event move to the state.

  • March 25, 2025

    Kan. Senate OKs Cuts To Income, Privilege Tax Rates

    Kansas would decrease its income and privilege tax rates if the state meets certain general revenue fund goals under a bill passed in the state Senate and received in the state House of Representatives.

  • March 25, 2025

    Ore. Vineyard Can't Deduct Biz Losses Exceeding Income

    An Oregon vineyard cannot deduct business loss expenses that are in excess of the business' income because it was not operating for a profit, the state tax court affirmed.

  • March 25, 2025

    ND General Revenue Collection Up $72M From Estimates

    North Dakota's general revenue collection from July 2023 through February 2025 beat forecasts by $72 million, according to the state Legislative Council.

  • March 25, 2025

    Ariz. General Fund Revenue Tops Forecast By $61M

    Arizona's general fund revenue from July through February outpaced a budget forecast by roughly $61 million, according to a report by the state's Joint Legislative Budget Committee.

  • March 25, 2025

    Ky. Bars Added Taxes On Digital Assets Used For Payments

    Kentucky barred the imposition of additional taxes on digital assets used for payments based solely on the use of the assets as a payment method under a bill signed by Gov. Andy Beshear.

  • March 24, 2025

    Mich. Justices Partially Side With Disney In Escheat Fight

    The Michigan Supreme Court ruled Monday that the state's audits of Disney and of IHOP's owner didn't pause the statute of limitations to require remittance of unclaimed property, but it said a lower court must determine whether the statute resets after an audit determination is issued.

  • March 24, 2025

    NM House Requests Study Of Short-Term Rental Tax Policy

    New Mexico's House of Representatives unanimously approved legislation requesting a study on how the state's tax policies and regulatory framework affect short-term rentals.

  • March 24, 2025

    Comparable Homes Don't Lower Mass. Property's $430K Value

    A Massachusetts home will remain valued at $429,500, a state tax panel said in a decision released Monday, rejecting the owner's arguments that the home valuation grew at a higher rate than that of comparable properties.

  • March 24, 2025

    Va. Revenue Collection Through Feb. Climbs $1.2B

    Virginia's total general revenue from July through February outpaced collections made during the same period last year by $1.2 billion, according to a report released by the state's secretary of finance.

  • March 24, 2025

    Ark. Bill Would Require E-Filing Of Some Corp. Tax Returns

    Arkansas would require that certain corporate income taxpayers file state returns electronically under a bill introduced in the state Senate on Monday.

Expert Analysis

  • Litigation Funding Disclosure Key To Open, Impartial Process

    Author Photo

    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

    Author Photo

    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

    Author Photo

    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

    Author Photo

    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

    Author Photo

    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.

  • Law Firms Should Move From Reactive To Proactive Marketing

    Author Photo

    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.

  • The Big Issues A BigLaw Associates' Union Could Address

    Author Photo

    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.

  • It's Time For A BigLaw Associates' Union

    Author Photo

    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.

  • How Justices Upended The Administrative Procedure Act

    Author Photo

    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.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

    Author Photo

    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.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

    Author Photo

    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.

  • 3 Leadership Practices For A More Supportive Firm Culture

    Author Photo

    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.

  • Going The Extra Miles: SALT In Review

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.