State & Local

  • June 20, 2025

    REIT Wants Mo. Justices To Review City Tax On Rental Income

    Rental income from property owned by healthcare real estate investment trust Ventas Inc. should not be taxed by Kansas City, Missouri, as income from business activity, the company said, seeking review of the case by the state supreme court.

  • June 20, 2025

    Arizona Voters To Decide On Local Grocery Tax Cap

    Arizona cities and towns would be barred from imposing new or increased grocery tax rates above 2% if voters approve a state constitutional amendment proposed in a resolution approved by lawmakers Friday.

  • June 20, 2025

    Taxation With Representation: Latham, Paul Weiss, Covington

    In this week's Taxation With Representation, Nippon Steel closes its purchase of U.S. Steel, Hunter Point Capital buys a minority stake in Equitix, Eaton acquires Ultra PCS Ltd. from the Cobham Ultra Group, and Eli Lilly and Co. acquires Verve Therapeutics.

  • June 20, 2025

    80% Back Energy Co. Taxes For Climate Damage, Oxfam Says

    About 80% of people surveyed across the world support taxing oil, gas and coal corporations as a way to pay for environmental damages caused by pollution, including 75% in the U.S., according to a survey by nongovernmental organization Oxfam International and environmentalist organization Greenpeace International. 

  • June 18, 2025

    Oregon House Panel OKs Nearly Doubling Lodging Tax Rate

    Oregon would raise its state transient lodging tax rate from 1.5% to 2.75%, with the new revenue dedicated to state conservation efforts, under legislation advanced by the House Revenue Committee.

  • June 18, 2025

    La. Officials Probe Tax Dept.'s Capacity For Seller Audits

    More enforcement is needed to ensure proper collection of taxes on remote sales, members of Louisiana's remote sellers commission said Wednesday, while noting challenges the state's tax department may face should it take on audits for the commission.

  • June 18, 2025

    Square, Cash App Parent Wins Push To Slash Atlanta Tax Bill

    A trial court correctly ruled that the parent company of online payment systems Square and Cash App didn't owe around $540,000 in business occupation tax to Atlanta, the Georgia Court of Appeals found, agreeing that the company owed around $20,000 instead.

  • June 18, 2025

    Mich. Housing Co-Op Suit On Hold After Disclosure Exemption

    A Michigan federal judge hit pause on a lawsuit from a group of housing cooperatives to escape requirements of the Corporate Transparency Act after the Financial Crimes Enforcement Network said it would give U.S.-based entities a break from the rules.

  • June 18, 2025

    Aramark's Agency Exclusion Claim Rejected By Ohio Justices

    Aramark can't claim an agency exclusion on its gross receipts tax calculations for reimbursements it received from clients for purchases, the Ohio Supreme Court ruled Wednesday, affirming the state tax agency's denial of a roughly $908,000 tax refund claim from the food services company.

  • June 18, 2025

    RI Revenue Collection Trails Forecast By $1.1M

    Rhode Island's general fund revenue collection for July through May underperformed an estimate by $1.1 million, according to the state Department of Revenue.

  • June 18, 2025

    Okla. Apartments Not Subject To Property Tax Bump Transfer

    An Oklahoma apartment complex is not subject to the county's increased tax assessment that is allowed when a property's title is transferred just because the limited partnership that owns the complex changed ownership, the state Supreme Court ruled. 

  • June 18, 2025

    NC Total Revenue Through May Up $980M From Last Year

    North Carolina's total revenue collection from July through May surpassed the amount collected during the same period last fiscal year by $980 million, according to the state controller's office.

  • June 18, 2025

    Okla. Gov. Nixes Betting Loss Exclusion From Deduction Cap

    Oklahoma's governor pocket vetoed a bill that would have exempted gambling losses that are deductible for federal income tax purposes from the state's cap on itemized deductions.

  • June 18, 2025

    Virginia General Revenue Collection Through May Up $1.6B

    Virginia's general fund revenue collection from July through May surged ahead of last year by $1.6 billion, according to a report by the state finance secretary.

  • June 17, 2025

    Florida Lawmakers Approve Ending Business Rent Tax

    Florida would eliminate its business rent tax and require a study on whether the state could eliminate or reduce residential property taxes under budget-related legislation the state Legislature approved.

  • June 17, 2025

    Wyden Vows To Fight For Energy Credits Facing GOP Repeal

    The top Senate Democratic tax writer vowed Tuesday to try to protect clean energy tax provisions of the 2022 Inflation Reduction Act that would face an early repeal under the sweeping tax and budget legislation released by Republicans in the Senate Finance Committee.

  • June 17, 2025

    Ill. Increases Sports Betting, Tobacco Tax And Taxes Airbnbs

    Illinois increased its tax on sports betting and tobacco products and extended its tax on hotel operators to include short-term rentals like Airbnbs and Vrbos under a budget bill approved by the governor.

  • June 17, 2025

    La. Lawmakers OK Sourcing Change For Drop Shipments

    Louisiana would change its sourcing of drop shipments for state sales tax purposes under a bill passed by state lawmakers and sent to the governor.

  • June 17, 2025

    Ariz. House OKs Raising Biz Property Tax Exemption

    Arizona would increase its personal property tax exemption for property used in a trade or business or for agriculture to $500,000 and expand other tax breaks under a bill passed in the state House.

  • June 17, 2025

    Oregon SALT Cap Workaround Extension OK'd By Senate

    Oregon would extend its optional alternative tax on pass-through entities and corresponding individual income tax credits, a workaround to the federal deduction caps for state and local taxes, under legislation approved Tuesday by the state Senate.

  • June 17, 2025

    Sam's Club $310M Tobacco Tax Bill OK'd By Ill. Appeals Panel

    A Sam's Club outlet in Illinois was correctly assessed $310 million for its failure to pay county tobacco taxes on cigarettes it sold to out-of-county retailers, a state appeals panel said in a judgment, reversing a circuit court decision.

  • June 17, 2025

    Wisconsin Revenue Surges $896M Through May

    Wisconsin general revenue collection for July through May beat last year's collection by $896 million, according to a report by the state Department of Revenue released Tuesday.

  • June 17, 2025

    Arizona Voters To Decide On Mileage Tax Ban

    Arizona voters will decide whether to amend the state's constitution to bar state and local taxes on vehicle mileage under a resolution approved by state lawmakers.

  • June 17, 2025

    Ill. Revenue Through May Beats Budget Forecast By $225M

    Illinois general fund revenue from July through May outpaced a forecast by $225 million, according to a report by the Office of Management and Budget.

  • June 16, 2025

    Senate Bill Sticks With TCJA's $10,000 SALT Cap

    The Senate Finance Committee's tax portion of the chamber's budget reconciliation bill released Monday follows the House's lead on some provisions while breaking with the lower chamber's hard-won compromises on an increased state and local tax deduction and the phaseout of green energy credits.

Expert Analysis

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

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    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

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