State & Local

  • May 05, 2025

    Colo. Senate Approves Employee Biz Ownership Tax Breaks

    Colorado would allow new tax breaks, including a $1 million state income tax deduction, to promote employee ownership of businesses under legislation the state Senate approved Monday.

  • May 05, 2025

    Mass. Income Tax Cap Plan Halted By Legislative Panel

    A proposal for a Massachusetts ballot measure to cap the state's income tax rate at 6.25% was stalled by a state legislative panel.

  • May 05, 2025

    Ariz. Gov. Vetoes Tax Law Change, Warns Of Political Risks

    Legislation to mandate that Arizona's tax department notify lawmakers if a proposed new interpretation or application of law would adversely affect taxpayers was vetoed by Gov. Katie Hobbs.

  • May 02, 2025

    Charter Ineligible For Tech Tax Break, NY Tells Appeals Court

    New York's tax agency urged a state appeals court to affirm its determination that Charter Communications Inc. is ineligible for a reduced tax rate offered to certain technology businesses because some members of its combined group didn't have property in the state.

  • May 02, 2025

    State & Local Tax Takeaways From April

    The federal law that shields businesses from a state's tax on net income when their only business activities in that state are soliciting orders of tangible personal property was the focus of significant attention in April. Those events were part of another busy month in the state and local tax world. Here, Law360 presents state and local tax developments to know from the past month.

  • May 02, 2025

    Alabama Exempts Aircraft, Parts From Sales And Use Taxes

    Alabama will exempt qualifying aircraft and aircraft parts from state sales and use taxes under a bill signed by the governor.

  • May 02, 2025

    Calif. Cannabis Excise Tax To Rise By 4 Percentage Points

    The California cannabis excise tax on gross receipts from retail sales of cannabis will increase from 15% to 19% as a part of a law requiring the rate be adjusted every two years, the state Department of Tax and Fee Administration announced Friday.

  • May 02, 2025

    Mass. Board Knocks $36K Off Senior Condo's Tax Valuation

    A Massachusetts senior condominium unit was overvalued by $36,000, the state Appellate Tax Board ruled in an opinion released Friday, saying the owner's comparable sales analysis showed the property's valuation was inconsistent with the other properties.

  • May 02, 2025

    Miss. Justices Agree Gas Co.'s Freight Charges Not Taxable

    The Mississippi Department of Revenue didn't have the authority to tax freight charges paid by a gas transportation company to a third party because they were part of a separate transaction and not the overall purchase, the state Supreme Court ruled.

  • May 02, 2025

    Mass. Board Upholds Home's Valuation Despite Comparables

    A Massachusetts homeowner cannot have the value of her home lowered after failing to account for the differences between her home and the comparable sales she provided, the state tax appeals board said in a ruling released Friday.

  • May 02, 2025

    White House Budget Seeks $2.5B Cut From IRS Funding

    The Internal Revenue Service's budget would be cut by nearly $2.5 billion compared with 2025 under the 2026 budget request released Friday by President Donald Trump's administration.

  • May 02, 2025

    Arkansas Dept. Says General Revenue Down From Last Year

    Arkansas general revenue collection from July through April fell below the same time period last year by nearly $225 million, the state Department of Finance and Administration said Friday.

  • May 02, 2025

    Taxation With Representation: Goodwin, Haynes Boone

    In this week's Taxation With Representation, Merck buys SpringWorks Therapeutics, Novartis AG acquires Regulus Therapeutics Inc., Sabre Corp. sells its Hospitality Solutions business to private equity shop TPG, and TWG Global and Mubadala Capital team up to bolster their investments.

  • May 02, 2025

    Fla. Net Revenue Through March Beat Estimates By $28M

    Florida's net revenue collection from July through March exceeded forecasts by $28 million, according to a report from the state's Office of Economic and Demographic Research.

  • May 02, 2025

    West Virginia Revenues Beat Forecast By $237M

    West Virginia's general fund revenue from July through April exceeded estimates by $237 million but lagged behind last year during the same period by $111 million, according to a report by the state Budget Office.

  • May 02, 2025

    Ala. Couple Can't Deduct Costs Incurred Before Biz Operated

    A couple who own a running merchandise business in Alabama can't claim a deduction for business expenses incurred before the business was operational, the Alabama Tax Tribunal ruled. 

  • May 02, 2025

    Michigan Income Tax Rate Cut Triggers Weren't Hit, State Says

    Michigan's personal income tax rate will remain at 4.25% for tax year 2025 because revenue triggers that can temporarily reduce the rate weren't hit for the prior fiscal year, the state Department of Treasury said.

  • May 01, 2025

    PepsiCo Owes $2.1M In Tax Penalties, Illinois Panel Affirms

    PepsiCo was correctly assessed $2.1 million in penalties for categorizing Frito-Lay expatriates' compensation as foreign payroll that would allow the company's profits to be excluded from state income tax calculations, according to an Illinois Appellate Court panel.

  • May 01, 2025

    Uber Needed To Collect Tax Pre-Wayfair, Ga. Panel Affirms

    Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, a Georgia appellate panel held Thursday, ruling against the ride-hailing company and upholding a trial court decision.

  • May 01, 2025

    Va. Delays Tax Deadlines For Those Hit By Feb. Flooding

    Virginia will allow taxpayers who were affected by winter storms and severe flooding in February until the end of this year to file state tax returns and payments, the Department of Taxation said Thursday.

  • May 01, 2025

    Colo. Fees Don't Violate TABOR, Appeals Panel Says

    The enterprise fees in Colorado's state transportation package passed in 2021 do not violate the state's Taxpayer Bill of Rights, a state appeals court said Thursday, upholding a district court ruling and rejecting a challenge from a conservative group.

  • May 01, 2025

    Colo. House OKs Eliminating Deduction For Free Sports Bets

    Colorado would reduce and then eliminate a tax deduction for sports betting operators for free bets placed by players under a bill passed by the state House of Representatives and referred to the state Senate's Finance Committee.

  • May 01, 2025

    Ind. Co. May Get OK For GILTI, Foreign Dividends Deduction

    A company in Indiana that was originally assessed additional corporate income tax after being denied a $17 million deduction for dividends from foreign subsidiaries may be able to claim another deduction, the Department of State Revenue said in a letter of findings.

  • May 01, 2025

    Ore. Tax Court Retains Nix Of Microsoft Foreign Income Relief

    The Oregon Tax Court is adhering to its finding on the treatment of Microsoft's repatriated foreign income when calculating its state income, making only minor changes to an earlier order and rejecting the company's arguments for further relief.

  • May 01, 2025

    Ind. Sales Tax Applies To Car Service's Rentals

    An Indiana company providing car transportation services properly paid sales tax on its rentals of vehicles, the state Department of Revenue determined, finding that the company failed to prove it was entitled to a refund. 

Expert Analysis

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
    Author Photo

    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

    Author Photo

    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

    Author Photo

    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

    Author Photo

    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

    Author Photo

    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

    Author Photo

    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

    Author Photo

    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

    Author Photo

    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

    Author Photo

    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

    Author Photo

    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

    Author Photo

    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

    Author Photo

    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

    Author Photo

    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.