State & Local

  • April 11, 2025

    Minn. Revenues Through March $244M Ahead Of Forecasts

    Minnesota's general revenue collection from June through March outpaced forecasts by roughly $244 million, according to a report by the state's Office of Management and Budget.

  • April 11, 2025

    New Calif. Tax Appeals Head Affirms Focus On Transparency

    The new executive director of the California Office of Tax Appeals says she is focused on transparency for all parties and vows to make the office's guidance and proceedings as accessible as possible. Here, Law360 speaks with Myriam Bouaziz about her latest role and the inner workings of the OTA.

  • April 11, 2025

    Calif. Revenues Through March $4.5B Over Estimates

    California's general revenue collection from July through March outpaced estimates by $4.5 billion, according to a report by the State Controller's Office.

  • April 11, 2025

    Taxation With Representation: Norton Rose, Ropes & Gray

    In this week's Taxation With Representation, Capri Holdings sells Versace to Prada, Woodside Energy sells a liquefied natural gas terminal stake to Stonepeak, crypto infrastructure firm Ripple acquires prime brokerage platform Hidden Road, and Bain Capital takes a stake in Lincoln Financial.

  • April 11, 2025

    Ark. Bars Sales, Use Tax Assessments On Exempt Property

    Arkansas prohibited the assessment of sales or use tax on tangible personal property that has been the subject of an appeal and determined to be exempt by an administrative or court decision under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 10, 2025

    Kan. Legislature Overrides Veto Of Tax Cuts Linked To Goals

    The Kansas Legislature on Thursday overrode the governor's veto of a bill that decreases the state's income and privilege tax rates if certain general revenue fund goals are met.

  • April 10, 2025

    Minn. Panel Advances Nonresidents' 30-Day Tax Safe Harbor

    Residents of certain states who earn income in Minnesota for fewer than 30 days in a tax year would be exempt from filing income tax returns in the state under legislation advanced Thursday by a state House panel.

  • April 10, 2025

    Maine Bill Seeks Tax Exemption For Biz Property Below $50K

    Maine would exempt business personal property from tax if it is valued at less than $50,000 under a bill introduced Thursday in the state Senate.

  • April 10, 2025

    DeSantis Criticizes Fla. House's Broad Sales Tax Cut Plan

    Florida Gov. Ron DeSantis on Thursday criticized a sales tax rate cut bill recently passed by the state's House of Representatives, saying he prefers targeted sales tax holidays and property tax relief over a broad sales tax reduction that would apply to tourists' purchases.

  • April 10, 2025

    Minn. House Panel Advances Private Tax Letter Program

    Minnesota would adopt a private letter ruling program to provide confidential guidance to taxpayers who ask for it under legislation advanced Thursday by a state House committee.

  • April 10, 2025

    Pa. Justices Try To Referee Pittsburgh's 'Jock Tax'

    Pennsylvania's Supreme Court justices looked to punt Thursday on whether the city of Pittsburgh's "jock tax" was uniform enough to pass constitutional muster, taking the unusual step of ordering extra briefing on how the city might offer tax credits for the 3% levy it put on nonresident entertainers' income earned at publicly funded venues.

  • April 10, 2025

    Sullivan & Worcester Hires Fried Frank REIT Tax Pro

    Sullivan & Worcester LLP announced Thursday that it has hired a Fried Frank Harris Shriver & Jacobson LLP partner, noting that the attorney comes to the firm with deep real estate investment trust tax expertise.

  • April 10, 2025

    Dechert Tax Pro Jumps To Whiteford In NY

    Whiteford Taylor & Preston LLC has added an experienced transactional tax attorney from Dechert LLP as a partner to its practice in New York, the firm announced.

  • April 10, 2025

    Wash. To Require Reports For News Publishers' Tax Breaks

    Washington state will require businesses that claim a tax break for the publication of newspapers or eligible digital media content to either file a tax performance report with the state or repay the tax at a special rate under clarifying legislation signed by the governor.

  • April 10, 2025

    Maine Bill Seeks To End Exemption For Rental Vehicle Sales

    Maine would get rid of a sales tax exemption for purchased vehicles that are rented out for less than a year under a bill introduced Thursday in the state Senate.

  • April 10, 2025

    Texas Senate OKs Bill Creating Tangible Property Tax Break

    Texas would have voters decide if the state should create a tax break for income-producing tangible personal property, allowing owners to exempt a portion of its value from tax under a resolution unanimously passed by the state Senate.

  • April 09, 2025

    NJ Will Pay $15M To Settle County's Casino Tax Break Lawsuit

    Atlantic County and the state of New Jersey have reached a $15 million settlement over a dispute related to a property tax break program for casinos that the county argued unconstitutionally shifted the tax burden to its municipalities.

  • April 09, 2025

    Colo. House Panel Backs Suit Over TABOR's Constitutionality

    Colorado would retain counsel and file suit to determine whether the state's Taxpayer's Bill of Rights violates the U.S. Constitution's guarantee of republican forms of government for the states under a resolution approved by a House panel.

  • April 09, 2025

    La. Revenue Chief Expects Bills To Broaden Sales Tax Base

    Louisiana may try to broaden its sales and use tax regime to include more services, the state's revenue secretary said Wednesday, noting that bills filed ahead of the Legislature's session next week shows tax reform will continue to be a priority.

  • April 09, 2025

    Mass. Town's Comparable Sales Rejected By Tax Board

    A three-family apartment building in Massachusetts was overvalued by a local assessor by about $40,000, the Massachusetts Appellate Tax Board ruled, saying the owner's argument that the assessed value was greater than fair cash value proved persuasive.

  • April 09, 2025

    Minn. Biz Groups Bash Social Media Data Tax Bills

    Business and technology groups panned Minnesota legislation to tax data collection by social media platforms, saying Wednesday that the cost, estimated at nearly $100 million annually, would be borne by consumers and hurt the state's economy.

  • April 09, 2025

    Calif. OTA Denies Bad Debt Deduction For S Corp.'s Payments

    A California shareholder in an S corporation that invested in another company is not eligible to claim a bad debt deduction, the state Office of Tax Appeals ruled, saying he failed to prove that the S corporation's payments were bona fide debts.

  • April 09, 2025

    Calif. Couple Not Eligible For Refund, OTA Rules

    A California couple claiming to have no taxable income and who asked for a refund for the amount withheld from them has not proved they were eligible for a refund for the 2020 tax year, the state Office of Tax Appeals ruled. 

  • April 09, 2025

    Colo. Will Offer $34M Tax Break To Sundance Film Fest

    Colorado will offer the Sundance Film Festival a $34 million income tax credit now that the festival has decided to relocate to the state, under a bill signed by Democratic Gov. Jared Polis.

  • April 09, 2025

    Ga. General Fund Receipts Through March Up $543M

    Georgia's general fund collection from July through March beat last year's earnings by $543 million, according to a report from the state governor's office.

Expert Analysis

  • 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.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    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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