State & Local
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July 09, 2025
NH Annual Receipts Down $26M From Budget Estimates
New Hampshire's total receipts for the year ending in June were $26 million weaker than expected, according to the state Department of Administrative Services.
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July 09, 2025
Conn. OKs Credit For Challenges To Remote Worker Taxes
Connecticut is establishing a personal income tax credit for residents working remotely in the state who successfully challenge taxes imposed by other states under legislation signed by the governor.
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July 09, 2025
Baker McKenzie Rehires Int'l Tax Pro As Principal Economist
Baker McKenzie's former director of economics, who spent more than 15 years as an IRS assistant director in a division that focuses on cross-border tax issues, has rejoined the firm after working with EY.
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July 08, 2025
Kansas Extends STAR Bonds To Continue Chiefs, Royals Talks
Kansas lawmakers have approved a one-year extension of the state's Sales Tax and Revenue bonds while the Missouri-based Kansas City Chiefs and Kansas City Royals continue talks with officials about migrating to Kansas.
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July 08, 2025
Former Homeowners Land Cert. In Ill. Property Tax Sale Suit
An Illinois federal court has certified a class of Cook County residents who were stripped of excess equity when their residential properties were sold to recoup property taxes, overriding county objections that homeowners should have to litigate cases individually.
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July 08, 2025
State & Local Tax Cases To Watch In The 2nd Half Of 2025
From Amazon's oral arguments before South Carolina's highest court to Charter Communications' appeal of a New York ruling that it did not qualify for a technology tax break, there will be plenty of state and local tax cases to watch in the second half of 2025. Law360 looks at some of the top state and local tax cases to keep an eye on in the next six months.
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July 08, 2025
Kansas Tax Collection Through June Up $132M From Estimate
Kansas' total receipts from July through June beat government estimates by $132 million, according to the state Division of the Budget.
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July 08, 2025
Florida Net Revenue Through May Beat Estimates By $360M
Florida's net general revenue for July through May outpaced forecasts by $360 million, according to a report by the state Department of Revenue.
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July 08, 2025
California Expands Eligibility For Boosted Film, TV Tax Credits
California expanded eligibility for its increased film and television production tax credits under a bill signed by Democratic Gov. Gavin Newsom.
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July 08, 2025
Ala. Tax Revenue Through June Jumps $368M From Last Year
Alabama's total revenue from October through June outpaced last year's collection during the same time frame by $368 million, according to a report by the state Department of Revenue.
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July 07, 2025
Calif. Ex-Doctor Was Resident, Owes $6.6M, Tax Judge Says
A former California doctor with aspirations to be a professional gambler remained domiciled in the state and owes $6.6 million in tax and penalties, the state's Office of Tax Appeals said in an opinion released Monday.
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July 07, 2025
Calif. OTA Denies Shareholders' Bids To Increase Losses
Two shareholders in auto body shop businesses failed to provide evidence to substantiate losses they claimed on their California tax returns, the state Office of Tax Appeals said in an opinion released Monday that affirmed a state Franchise Tax Board assessment.
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July 07, 2025
Calif. OTA Says COVID Delay Doesn't Extend Refund Deadline
The postponement of a tax due date does not affect when the clock for refund claims starts running, the California Office of Tax Appeals said in a pending precedential opinion released Monday that involved a pandemic-related extension.
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July 07, 2025
Calif. Boat Dealer Doesn't Owe Tax On Manufacturer's Rebate
A California boat dealer does not owe sales tax on one of the promotional allowances it was given by a boat manufacturer despite running a deal on the manufacturer's brand of boats after receiving the allowance, the state Office of Tax Appeals said in a ruling released Monday.
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July 07, 2025
Calif. Tax Appeals Office Has Jurisdiction On Refund Cases
The California Office of Tax Appeals, not the Franchise Tax Board, has jurisdiction over a refund claim filed by a couple who had already paid $755,000 in taxes, penalties and interest, according to a precedential OTA opinion released Monday.
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July 07, 2025
RI Justices Reject Verizon's $21M Refund Over Depreciation
A Rhode Island trial court correctly found that the state applied the correct depreciation approach to property owned by Verizon, the state Supreme Court ruled, affirming the denial of the company's $21 million refund request.
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July 07, 2025
Mass. Enacts $61B Budget With No Tax Hikes
Massachusetts will operate with a nearly $61 billion budget in fiscal year 2026 under legislation signed by Democratic Gov. Maura Healey that doesn't entail any tax increases.
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July 07, 2025
California Man On Hook For Former Business's Sales Tax
A California man who was the responsible party for his business that operated a restaurant franchise willfully failed to pay the business's sales tax liability and must cover the remaining debt, the state Office of Tax Appeals said in a ruling released Monday.
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July 07, 2025
Calif. Contractor Denied Sales Tax Deduction
A California construction contractor failed to prove it was entitled to a deduction of sales tax paid on purchases for resale, the state Office of Tax Appeals said in a ruling released Monday.
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July 07, 2025
Maine Authorizes Task Force To Explore Property Tax Changes
Maine authorized the creation of a task force to explore the need for legislation and constitutional amendments to provide more effective property tax relief for residents under a bill signed by the governor.
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July 07, 2025
Alabama Couple Can Deduct Farm Expenses, Tribunal Rules
An Alabama couple can claim business expense deductions related to their farm because the farm was run as a for-profit business, the state's tax tribunal ruled.
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July 07, 2025
Iowa Total Receipts Fall $616M From Last Year
Iowa's general revenue collection for the fiscal year that ended last month dropped from the prior year's total by $616 million, according to a report by the state's Department of Management.
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July 07, 2025
Arkansas Revenues Through June Beat Forecast By $153M
Arkansas' net general revenues from July through June exceeded expectations by $153 million, the state Department of Finance and Administration reported.
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July 03, 2025
Colo. Sales Tax Applies To Netflix Subscriptions, Court Rules
Netflix's streaming services in Colorado are tangible personal property subject to sales tax, a state appeals court ruled, reversing a district court's finding that the subscriptions were not taxable under state law because they were not tangible physical items.
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July 03, 2025
G7 Deal's Details To Dictate How US Cos. Fare Under Pillar 2
Republicans' international tax changes in their major reconciliation bill that passed Thursday raise questions about the U.S. tax system's ability to coexist with the OECD-designed Pillar Two global minimum tax regime.
Expert Analysis
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It's Time For A BigLaw Associates' Union
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.
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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.