State & Local
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August 14, 2025
Clark Hill Expands Tax Bench With Plunk Smith Atty In Texas
Clark Hill PLC announced Thursday that it has bolstered its tax and estate planning group in North Texas with an attorney who came aboard from Plunk Smith PLLC.
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August 13, 2025
Fla. Court Rules 50% Property Transfer Resets Tax Cap
A Florida appeals court ruled Wednesday that the transfer of 50% ownership of a commercial property constituted a change of ownership under state law, making the property ineligible for the 10% annual cap on any increase in assessed value for property tax purposes.
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August 13, 2025
2nd Circ. Upholds Ban On Certain SALT Cap Workarounds
An Internal Revenue Service rule prohibiting charitable donation workarounds to the federal cap on state and local tax deductions will remain in place, a Second Circuit panel said Wednesday, affirming a district court determination that upheld the agency's ban on the programs.
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August 13, 2025
Anheuser-Busch Sales Tax Fight Ends As Mo. Grants Refund
Missouri's tax department and Anheuser-Busch ended their dispute over about $262,000 in sales and use taxes the brewer said it paid on exempt transactions, with the state agreeing to send the company a refund, according to filings with the state Administrative Hearing Commission.
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August 13, 2025
Ohio High Court Affirms Board's $3.7B Pipeline Valuation
The Ohio Board of Tax Appeals was correct when it accepted the state commissioner's valuation of a pipeline over the pipeline's claims that it was overvalued by $1.7 billion, the state Supreme Court ruled Wednesday.
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August 13, 2025
2nd Circ. Asked To Review Bid To Bar NYC Congestion Pricing
The Second Circuit should review a federal court's decision to grant the Metropolitan Transportation Authority and Triborough Bridge and Tunnel Authority's bid to dismiss a pair of lawsuits alleging Manhattan's congestion pricing tolls are discriminatory and trample on motorists' right to travel, a New York county argued Tuesday.
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August 13, 2025
Ohio Justices Toss Tax Bill On Timber Farm's Mercedes
A timber farm's purchase of a Mercedes-Benz vehicle that helps workers tend the land qualifies for a use tax exemption for items used primarily for farming purposes, the Ohio Supreme Court ruled Wednesday.
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August 13, 2025
Delaware Bill Seeks Separate Tax Rates For Property Types
Delaware would authorize school districts to set different tax rates for residential and nonresidential property under a bill introduced in the state House for consideration in a special legislative session.
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August 13, 2025
Pa. Revenue In July Rises $45M From Last Year
Pennsylvania's general revenue collection in July outpaced the amount collected in the same month last year by $45 million, according to the state Department of Revenue.
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August 13, 2025
NY Senate Bill Would Bar Tax Breaks For Political Nonprofits
New York property tax exemptions for nonprofits would no longer apply to entities engaged in political activity under a bill introduced Wednesday in the state Senate.
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August 13, 2025
Del. Lawmakers OK Property Tax Payment, Refund Changes
Delaware would make property tax changes including allowing installment payments and changing refund rules under bills approved by lawmakers and sent to the governor.
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August 12, 2025
Mass. Bill Seeks Tax Credits For Food Donations
Massachusetts farms and other businesses that produce or package food would be eligible for income tax credits worth up to $25,000 annually for food donations to nonprofit distribution organizations under legislation advanced by a state committee.
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August 12, 2025
Ohio Says Constitutional Claims Barred In Tax Sourcing Fight
A West Virginia car dealer failed to properly raise constitutional arguments against a tax sourcing law in its filings to Ohio's highest court, putting those claims outside the court's jurisdiction, the state's tax agency said.
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August 12, 2025
Groups Urge IRS To Resist Pressure To Share Taxpayer Info
Advocacy groups urged the Internal Revenue Service on Tuesday to keep resisting presidential pressure to share confidential tax-return information with immigration enforcement authorities, saying the abrupt departure of the agency's new commissioner highlights the need for oversight.
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August 12, 2025
Holland & Knight Hires Sen. Cornyn Tax Counsel In DC
The former senior tax counsel for U.S. Sen. John Cornyn, R-Texas, who worked for the lawmaker for almost two decades on appropriations, taxation, banking and other finance-related issues, has joined Holland & Knight LLP's public policy and regulation group.
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August 12, 2025
Minn. Revenue Underperforms July Forecast By $62M
Minnesota's total revenues in July missed forecasts by $62 million, according to the state Office of Management and Budget.
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August 12, 2025
Ind. Tax Board Upholds Tax On Church's Vacation Rentals
An Indiana church that owns two properties used for vacation rental must pay property tax on the homes because the properties didn't qualify for a religious exemption, the state Board of Tax Review ruled.
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August 12, 2025
Calif. July Revenues Outdo Forecast By $507M
California's total revenues in the first month of the 2026 fiscal year beat forecasts by $507 million, according to the state controller.
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August 12, 2025
Pa. House Bill Seeks Tax Breaks For Home Solar Gear
Pennsylvania would provide income tax credits for purchase and installation of residential solar energy systems and exempt solar energy equipment from sales and use tax under a bill filed in the state House of Representatives.
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August 11, 2025
La. Tax Disputes Over Comped Casino Rooms Sent To Trial
The Louisiana Board of Tax Appeals ruled that trials are needed to determine whether two casinos owe local sales tax on complimentary hotel rooms provided to customers, saying that separate but similar cases involve complex issues about whether consideration is paid for the accommodations.
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August 11, 2025
Alaska Gov. Appoints Acting Commissioner To Revenue Dept.
A woman who most recently was administrative services director for the Alaska Department of Revenue will take the top job on an interim basis, Gov. Mike Dunleavy announced.
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August 11, 2025
AG Asks Wis. High Court To Skip Travel Co.'s PL 86-272 Claim
Wisconsin's high court shouldn't hear a Florida-based travel agency's claim that P.L. 86-272 shields it from paying tax on its sale of services, the Wisconsin attorney general said in a filing obtained Monday by Law360.
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August 11, 2025
Kostelanetz Hires Most Recent DOJ Tax Division Leader
The immediate past head of the U.S. Department of Justice's Tax Division will join Kostelanetz LLP as a partner in Washington, D.C., amid a sweeping restructuring that would split the division's criminal and civil tax functions and place them in the department's main branches.
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August 11, 2025
Ohio July Tax Revenue Grows By $239M
Ohio tax revenue in July totaled $239 million more than the state collected in the same month last year, according to a report released Monday by the state Office of Budget and Management.
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August 11, 2025
La. Sheriff Can't Appeal Rig Co.'s Tax Refund, Board Says
A sheriff in Louisiana doesn't have legal authority to challenge a refund of property taxes that the state tax commission awarded to a drilling company, the Louisiana Board of Tax Appeals ruled.
Expert Analysis
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How Justices Upended The Administrative Procedure Act
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.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
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.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
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.
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3 Leadership Practices For A More Supportive Firm Culture
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.
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Going The Extra Miles: SALT In Review
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.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.
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How To Grow Marketing, Biz Dev Teams In A Tight Market
Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
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Rock Climbing Makes Me A Better Lawyer
Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.
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Think Like A Lawyer: Dance The Legal Standard Two-Step
From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.
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Shake-Ups For Courts In Different Fields: SALT In Review
From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.