State & Local

  • April 16, 2025

    NJ General Revenue Collection Through March Up $1.6B

    New Jersey's revenue collection from July through March outpaced collections last year by $1.6 billion, the state's Department of the Treasury reported.

  • April 15, 2025

    CarMax's Intercompany Deals Assailed In SC Appeals Court

    CarMax used intercompany transactions to distort an entity's business activity and thus its tax burden in South Carolina, the state's tax agency told an appeals court, arguing that because of this distortion, the state was correct in requiring CarMax to use an alternative apportionment method.

  • April 15, 2025

    Georgia Cuts Income Tax Rates, Offers Rebates

    Georgia's income tax rate for both individuals and corporations will fall and individuals also will get an income tax rebate under a pair of bills signed Tuesday by Gov. Brian Kemp.

  • April 15, 2025

    La. House Panel OKs Changes To Drop Shipment Sourcing

    Louisiana would retroactively alter the sourcing of drop shipments for state sales tax purposes under a bill the state House tax-writing committee advanced Tuesday in response to a recent law change that could source the sales to other states.

  • April 15, 2025

    Ind. Boosts Business Property Tax Exemption

    Indiana will increase its de minimis exemption for business property to $2 million and rework its homestead exemption under a bill signed by the state's governor Tuesday.

  • April 15, 2025

    Mich. Tribunal Rejects Hotel's Challenge To $10M Valuation

    A hotel owned by a Hilton franchisee was valued at $10 million by the Michigan Tax Tribunal, agreeing with a local assessor and reducing a previous valuation by $2.2 million but rejecting a further reduction sought by the owner.

  • April 15, 2025

    Colorado Judge Tosses Counties' Suit Over $25M Tax Transfer

    A Colorado state judge has dismissed a lawsuit brought by seven counties challenging the transfer of $25 million from a state fund aimed at offsetting the impacts of extractive industries, finding in an order that the state Legislature had full authority to move the dollars.

  • April 15, 2025

    Mo. House OKs Earnings Tax Break In Opportunity Zones

    Individuals and businesses that perform work in opportunity zones in St. Louis and Kansas City, Missouri, would be exempt from those cities' earnings taxes under a bill approved by the state's House of Representatives.

  • April 15, 2025

    NY Manufacturers Highly Gloomy Amid Tariffs, Fed Says

    New York manufacturers in early April became pessimistic about general business conditions over the next six months to an extent rarely matched in the history of a monthly survey by the Federal Reserve Bank of New York, coinciding with the imposition of tariffs, the bank reported Tuesday.

  • April 15, 2025

    DC Maintains, Expands Tax Exemptions For NBA, NHL Arena

    The District of Columbia maintained and expanded tax breaks for the property and airspace of Capital One Arena, home to the NBA's Washington Wizards and NHL's Washington Capitals, as part of legislation that became law, according to a notice published in the district's register.

  • April 15, 2025

    La. Panel Advances New Measure To Eliminate Inventory Tax

    Louisiana voters would be offered another chance to permit local governments to eliminate inventory taxes under legislation the state House tax-writing committee approved Tuesday, less than a month after voters defeated a more comprehensive measure that included a similar proposal.

  • April 15, 2025

    Tenn. Delays State Tax Filing Deadlines After Storms

    Tennessee will allow taxpayers affected by storms and floods earlier this month to have an extension to file state tax returns, according to a notice published by the state Department of Revenue.

  • April 15, 2025

    La. House Panel Votes To Ban Class Suits Against Tax Agency

    Louisiana would bar class actions from being brought against the state's tax department under a bill advanced Tuesday by the state House Ways and Means Committee.

  • April 15, 2025

    Arkansas House Panel OKs Ending Sales Tax On Groceries

    Arkansas would exempt groceries from statewide sales and use taxes under legislation approved Tuesday by a House panel.

  • April 14, 2025

    The Tax Angle: TCJA Lobbying, IRS Staff Cuts

    From a look at a report on corporate tax lobbyists working to renew the 2017 tax law to another assessing the impact of IRS budget cuts and staff reductions on audit activity, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • April 14, 2025

    Ark. Expands Sales And Use Tax Exemption For Data Centers

    Arkansas expanded a sales and use tax exemption for data centers under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 14, 2025

    NC Tax Revenue Collection Through March Up $476M

    North Carolina's general revenue collection from July through March outpaced last year's total for the same period by $476 million, according to a report the Office of the State Controller released Monday.

  • April 14, 2025

    Ohio Revenues Through March Beat Estimates By $297M

    Ohio's general revenue collection from July through March outpaced forecasts by $297 million, according to a report by the Office of Budget and Management.

  • April 14, 2025

    Ark. Creates Tax Credit For Sustainable Aviation Fuel Makers

    Arkansas created an income tax credit for qualified manufacturers of sustainable aviation fuel under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 14, 2025

    Indiana General Revenues Through March Up By $153M

    Indiana's total general revenue collection from July through March outpaced last year's collection for the same period by $153 million, according to a report by the State Budget Agency.

  • April 14, 2025

    Colo. Lawmakers OK Higher Maximum Local Lodging Tax Rate

    Colorado would raise the maximum local lodging tax rate that counties could impose under legislation approved by the General Assembly.

  • April 14, 2025

    Ala. High Court Says Condo Incorrectly Classified

    An Alabama condominium unit owned by a limited liability company was put in the wrong property class by a trial court, the state's Supreme Court said, because it was not exclusively used as a dwelling by the LLC.

  • April 11, 2025

    Ala. Justices Nix Owner Property Tax Break For LLC

    An Alabama condominium was correctly reclassified for property tax purposes because the couple who own the property had transferred ownership to a limited liability company, the state Supreme Court ruled Friday.

  • April 11, 2025

    Colo. Sen. Panel OKs Sales Tax Search Improvement

    Online searches for Colorado sales and use tax license information would be made easier to use under legislation passed Friday by a state Senate committee.

  • April 11, 2025

    Minn. Panel Advances New Markets Tax Credit Plan

    Minnesota would establish a new markets tax credit program similar to the federal credit for investments in qualified community development entities under legislation advanced by a state House of Representatives panel.

Expert Analysis

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

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    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

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    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

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    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

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    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

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    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

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    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

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    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?

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    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

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    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

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    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.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    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.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    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.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    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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