State & Local
-
May 20, 2025
NJ Tax Agency Says Tariff Price Hikes Subject To Sales Tax
When sellers pass tariff costs on to consumers, those costs become part of the products' sales price and are subject to sales tax, the New Jersey Division of Taxation said in a notice Tuesday.
-
May 20, 2025
Ohio Bill Would Allow Tax Credit For Family Caregivers
Ohio would allow family caregivers to claim an income tax credit of up to $2,000 for their caregiving expenses under a bill introduced in the state House.
-
May 20, 2025
Hawaii Pass-Through Taxpayers Required To Adjust Income
Hawaii taxpayers who claim a pass-through entity tax credit must adjust their taxable income to include their share of taxes paid by the electing entity under a bill signed by the governor.
-
May 20, 2025
Utah General Revenue Collection Through April Up $594M
Utah's general fund revenue collection from April through July outpaced last year during that time frame by $594 million, according to the State Tax Commission in a report released Tuesday.
-
May 20, 2025
NC Tax Revenue Collection Through April Up $884M
North Carolina's general fund revenue from July through April outpaced last year's total during the same period by $884 million, according to a report by the state controller.
-
May 20, 2025
Colo. Extends Advanced Industry Tax Credit By 5 Years
Colorado will extend its tax credit for investment in certain advanced industries by five years and lower its statewide cap under legislation signed by Gov. Jared Polis.
-
May 20, 2025
Colorado To Keep State Tax On Overtime Income
Overtime income will continue to be taxed in Colorado, even if exempted from federal taxation, under legislation signed by Democratic Gov. Jared Polis that also limits the state's enterprise zone tax credit.
-
May 19, 2025
Tax Pact Panel Advances Plan On Sourcing Code Purchases
A Streamlined Sales Tax Governing Board panel advanced a proposal Monday to specify that the sales tax treatment of authorization codes would match the tax rules for the products or services that they can be redeemed for by consumers.
-
May 19, 2025
Professor Living In Conn. Subject To NY Teleworker Tax
A tax professor who lives in Connecticut but teaches in New York falls under the jurisdiction of New York's policy of taxing nonresidents and is not entitled to a refund for days worked at home, the state's Tax Appeals Tribunal said.
-
May 19, 2025
Texas Voters To Decide On Barring Tax On Estate Transfers
Texas voters will decide if the state should create a constitutional amendment prohibiting taxes on a decedent's property or the transfer of an estate, inheritance, legacy, succession or gift under a joint resolution approved by state lawmakers.
-
May 19, 2025
States Weighing Tax Updates To Account For Penny's End
State tax administrators have begun internal discussions about how to tackle President Donald Trump's intent to eliminate the penny, including whether statutes on rounding would require updating and how to handle sales without discriminating against transactions with cashless payments.
-
May 19, 2025
Broadband Group Backs Charter In $7.8M NY Tax Case
A New York tribunal's ruling that Charter is ineligible for a tax break allowed for certain technology companies and is liable for a $7.8 million tax assessment should be reversed, a broadband trade group told a state appeals court.
-
May 19, 2025
La. Museum's Hotel Exempt From Property Tax, Board Says
A Louisiana hotel operated by the nonprofit National World War II museum is exempt from property taxes because most of its revenue is dedicated to the museum's charitable purpose, the state Board of Tax Appeals said.
-
May 19, 2025
Ala. Decoupled From TCJA For Research Expense Deduction
Alabama taxpayers can deduct research expenses from their income now that the state has decoupled from a portion of the Tax Cuts and Jobs Act under a bill signed by the governor.
-
May 19, 2025
Virginia General Revenue Collection Through April Up $1.4B
Virginia's total general fund revenue from July through April outpaced last year's for that period by $1.4 billion, according to the state Department of Accounts.
-
May 19, 2025
Ga. Updates Tax Law Conformity With Internal Revenue Code
Georgia updated the conformity of its tax laws with the Internal Revenue Code under a bill signed by Gov. Brian Kemp.
-
May 19, 2025
Miss. Tax Collection Through April Falls $31M From Last Year
Mississippi's total tax collection from July through April lagged $31 million behind the amount for the same period last fiscal year, according to a report by the state Department of Revenue.
-
May 19, 2025
NY Tax Collection In April Rises $2B From Last Year
New York's total tax collection in April outpaced last year's total for the month by $2.26 billion, according to a report by the state Department of Taxation and Finance.
-
May 19, 2025
Ala. To Hike Tax Exemption For Biz Tangible Personal Property
Alabama will increase its property tax exemption for tangible personal property owned by businesses under a bill signed by the governor.
-
May 16, 2025
Ala. Doubles Tax Tribunal Assessment Appeal Time
Alabama doubled the amount of time it gives taxpayers to appeal assessments to the state tax tribunal or a circuit court under a bill signed by the governor.
-
May 16, 2025
Full Pa. Court OKs Panel's Nix Of Tax On Real Estate Transfer
A panel of Pennsylvania appellate judges properly ruled that a state board wrongfully imposed a real estate transfer tax on the transfer of a partnership interest in a real estate company from one trust to another, the court ruled en banc.
-
May 16, 2025
Key House Panel Advances Budget With $3.8T Tax Overhaul
The House Budget Committee voted late Sunday to approve the chamber's budget reconciliation package, including a $3.8 trillion tax bill that would renew and make permanent large parts of the GOP's 2017 tax overhaul law.
-
May 16, 2025
The Tax Angle: Year-End Extenders, IRS Direct File
From a look at the possibility of Congress passing a year-end budget and tax extenders bill to efforts to keep the IRS Direct File program afloat, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
-
May 16, 2025
Skechers Must Foot $155K Tax Bill, Mass. Board Says
Skechers' income must be apportioned to Massachusetts under the state's rule for manufacturers, a Massachusetts tax board ruled in an opinion released Friday, upholding a $155,000 tax assessment, plus penalties and interest, against the footwear company.
-
May 16, 2025
Oregon Lowers Revenue Forecast For Biennium By $162M
The forecast of Oregon's general fund revenue for the 2023-2025 biennium was lowered by $162 million, according to a report released by the state Office of Economic Analysis.
Expert Analysis
-
10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
-
The Benefits Of Aligning States On Legal Paraprofessionals
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
-
10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
-
An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
-
Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
-
Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
-
E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
-
Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
-
How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
-
Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
-
How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
-
Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.