State & Local
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									October 06, 2025
									Mass. Revenues Through Sept. Fall $64M Short Of ForecastMassachusetts general revenue collection from July through September lagged behind estimates by $64 million, according to the state Department of Revenue. 
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									October 06, 2025
									Calif. Extends Sales And Use Tax Breaks For Energy, TransitCalifornia extended by two years a state financing authority's power to provide sales and use tax exclusions for approved alternative energy and transportation projects under a bill signed by Democratic Gov. Gavin Newsom. 
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									October 03, 2025
									Investor Claim Cannabis Co. Seller Hid $16M In Unpaid TaxesCalifornia cannabis company Prime Harvest Inc. claims it was fraudulently induced into buying a cannabis distribution business that was saddled with $16 million in unpaid taxes, asking a state court to force the sellers to take back the distributor. 
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									October 03, 2025
									Mich. Lawmakers OK Fed. Code Decoupling, New Pot TaxMichigan is slated to decouple from certain business-friendly provisions in this year's federal tax bill and impose a new excise tax on the wholesale price of cannabis under a budget plan approved by state lawmakers Friday. 
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									October 03, 2025
									COST Decries Massachusetts Foreign-Source Income Tax PlanA Massachusetts proposal supporters said would fight offshore corporate tax avoidance and raise $400 billion annually would violate the U.S. Constitution and place the state at odds with other jurisdictions, the Council on State Taxation told legislators Friday. 
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									October 03, 2025
									NY ALJ Snuffs Out State Penalties On Biz's CigarettesA New York administrative law judge scrapped a penalty assessment on a retailer for holding untaxed cigarettes after determining that the state's tax agency failed to present evidence. 
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									October 03, 2025
									Airline Group Raises Concerns With Updates To MTC RuleA Multistate Tax Commission proposal to update a decades-old sourcing regulation for airlines to account for business practices that didn't exist when the rule was adopted could unnecessarily complicate how airlines calculate their tax liabilities, an industry representative said Friday. 
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									October 03, 2025
									How Hemenway & Barnes, Raines Feldman Beat Pa. 'Jock Tax'With decades of experience representing athletes in local tax disputes, Hemenway & Barnes LLP partner Stephen Kidder and his team knew from the jump they had a strong argument to overturn the city of Pittsburgh's "jock tax" on nonresident athletes, but scoring a win would ultimately take a yearslong fight that ended with a unanimous ruling from the Pennsylvania Supreme Court last week. 
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									October 03, 2025
									Some Longtime Legal Blogs Go Quiet As Platform Shuts DownWhen the online publishing platform Typepad launched more than two decades ago, it became a hub for a then-growing community of law professors and legal bloggers. Its closure this week marked the end of an era that has found some bloggers looking for new homes or opting to call it quits. 
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									October 03, 2025
									Waste Hauler Denied Ohio Sales Tax Break For FuelTrash and recycling collector Republic Services' purchases of fuel to power its trucks' equipment don't qualify for a sales tax exemption extended to items attached to or incorporated in motor vehicles, the Ohio Board of Tax Appeals said Friday. 
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									October 03, 2025
									Justices To Weigh Compensation In Tax-Foreclosure SaleThe U.S. Supreme Court agreed Friday to take up a case contending that a deceased homeowner's estate was denied its constitutionally owed compensation when a Michigan county sold a tax-foreclosed property at a fraction of its fair market value. 
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									October 03, 2025
									Texas Net Revenues Down 2.8% From Last YearTexas net general revenue collection in September fell 2.8% from the same month last year, the state comptroller's office reported. 
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									October 03, 2025
									Alabama's Annual Tax Revenues Increase By $443MAlabama's general revenue fund collection in the 2024-2025 fiscal year beat the previous year's total by $443 million, the state Department of Revenue reported. 
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									October 03, 2025
									Taxation With Representation: Kirkland, Paul Weiss, CravathIn this week's Taxation With Representation, video game maker Electronic Arts agrees to be acquired by the Saudi Arabia Public Investment Fund, Silver Lake and Affinity Partners; online mortgage giant Rocket closes its acquisition of rival Mr. Cooper Group; and Berkshire Hathaway acquires international energy company Occidental's chemical business. 
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									October 03, 2025
									Iowa Total Receipts Through Sept. Down $454MIowa's total receipts from July through September lagged behind the total for the same period last year by $454 million, the state's Department of Management said. 
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									October 02, 2025
									Calif. Aligns With Fed. Energy Credit Laws, Other Tax ChangesCalifornia conformed its tax laws with federal statutes on renewable energy tax credits and with other Internal Revenue Code provisions enacted over the last decade under a pair of bills signed by Democratic Gov. Gavin Newsom. 
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									October 02, 2025
									Ala. Tribunal Nixes Package Stores' Sales Tax LiabilityThe owner of a package store business doesn't owe an assessed tax liability after proving through sales records that he remitted tax on the company's sales, the Alabama Tax Tribunal ruled. 
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									October 02, 2025
									Ohio Group Urges Changes To Mitigate Rising Property TaxesAn Ohio group commissioned by the state governor to study state property taxes suggested that legislators approve a bill that would allow localities special residential zones where homeowners can be partially exempt from property taxes, along with setting limits for the zones. 
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									October 02, 2025
									Texas AG Blocks 4 Cities' Property Tax HikesFour Texas cities must shelve property tax increases after having failed to comply with a new state law, the state's attorney general ordered Thursday, saying they must raise taxes only enough to maintain the previous year's amount of revenue. 
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									October 02, 2025
									Calif. Law Updates Rules For Tax-Defaulted Property SalesCalifornia has enacted a measure conforming the process of selling tax-defaulted property to a 2023 U.S. Supreme Court decision finding Minnesota violated the Fifth Amendment by keeping proceeds from a foreclosure sale that exceeded a tax debt. 
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									October 02, 2025
									Wis. Bill Seeks Awards For Tax Tip-Offs In Construction BizWisconsin would authorize monetary awards for people who provide information to the state Department of Revenue about construction industry employers believed to be violating state tax laws under a bill introduced in the state Assembly. 
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									October 02, 2025
									Vt. Revenue Through Aug. Grows By $18MVermont's general fund revenue from July and August outpaced the total collected in those months last year by $18 million, according to the state's Agency of Administration. 
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									October 02, 2025
									W.Va. Revenue Through Sept. Beats Forecast By $61MWest Virginia's general fund revenue from July through September beat an estimate by $61 million, according to a report released Thursday. 
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									October 01, 2025
									Court OKs Policy Rescission In $2.5M Tax Coverage RowAn insurer for a telecommunications company owes no coverage for its $2.5 million settlement with the Illinois government over claims that it failed to collect and remit certain taxes and fees owed by customers, an Illinois federal court ruled, finding the insurer was entitled to rescind its policy. 
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									October 01, 2025
									States, Businesses Push Justices To Extend Tariff ArgumentsThe dozen states, several small businesses and Illinois toymakers that challenged President Donald Trump's emergency tariffs filed a joint motion Wednesday requesting more time to better represent their different claims for oral arguments at the U.S. Supreme Court in November. 
Expert Analysis
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								Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use  The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman. 
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								Del. Corporate Law Rework May Not Stem M&A Challenges  While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise. 
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								In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable  The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton. 
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								Getting One Right: SALT In Review  From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								How Attorneys Can Become Change Agents For Racial Equity  As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School. 
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								Adapting To Private Practice: From US Attorney To BigLaw  When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E. 
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								The Ins And Outs Of Consensual Judicial References  As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury. 
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								The BigLaw Settlements Are About Risk, Not Profit  The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale. 
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								Power To The Paralegals: An Untapped Source For Biz Roles  Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler. 
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								When Even A Judge Feels Defeated: SALT In Review  From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								$38M Law Firm Settlement Highlights 'Unworthy Client' Perils  A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies. 
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								Evolving Federal Rules Pose Further Obstacles To NY LLC Act  Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury. 
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								The IRS Shouldn't Go To War Over Harvard's Tax Exemption  If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.