State & Local

  • June 13, 2025

    NY Tax Doesn't Apply To Co.'s Concrete Services

    New York sales and use tax doesn't apply to a concrete pumping truck company's pumping services because the pumping qualifies as capital improvements, which is exempt from tax, the state tax department said. 

  • June 13, 2025

    La. Lawmakers OK Inventory Tax Exemption Ballot Measure

    Louisiana voters would decide whether to amend the state constitution to allow parishes to exempt business inventory from property taxation under legislation passed by lawmakers.

  • June 13, 2025

    NY Says Biz's Marketplace Facilitator Collects Tax On Sales

    An out-of-state business that stores goods in New York doesn't need to register for sales tax if the marketplace facilitator it uses already collects the tax and it doesn't make other sales in the state, the state tax department said.

  • June 13, 2025

    NY Contractor Told To Collect Sales Tax On Charges

    New York's sales and use tax should be collected by a contractor on labor charges when its customers fail to provide a tax-exemption certificate for capital improvements, the state tax department ruled. 

  • June 13, 2025

    NY Co.'s Hotel Cleaning Services Don't Trigger Sales Tax

    A New York-based company's receipts for hotel cleaning services aren't subject to New York state and local sales and use taxes because the customer's own employees performed the cleaning services, the state tax department said in an advisory opinion.

  • June 13, 2025

    Tax Credit Sales Would Be Difficult To Insure Under House Bill

    House Republicans' sweeping budget bill proposes to promptly scale back the clean energy tax incentives established by the 2022 climate law, a move that would make it difficult for tax insurers to back project development deals that want to sell their tax credits for cash.

  • June 13, 2025

    Conn. Net Revenue Through May Up $1.16B From Last Year

    Connecticut net revenues from July through May outpaced collections made during the same period last fiscal year by $1.16 billion, according to the state Department of Revenue.

  • June 13, 2025

    La. Severance Tax Cut Sent To Governor For Approval

    Louisiana would nearly halve its severance tax rate to 6.5% on oil produced from new wells under a bill sent to the governor. 

  • June 13, 2025

    Taxation With Representation: Debevoise, Latham, Paul Weiss

    In this week's Taxation With Representation, Brown & Brown Inc. buys Accession Risk Management Group Inc., Allison Transmission Holdings Inc. acquires Dana Inc.'s off-highway unit, Qualcomm Inc. buys Alphawave IP, and Warner Bros. Discovery announced it will split into two publicly traded companies.

  • June 13, 2025

    Minnesota Revenue Tops Forecast By $23M In May

    Minnesota's general fund revenue collection in May outpaced forecasts by $23 million, according to a report by the state Office of Management and Budget.

  • June 13, 2025

    Fed. Tax Bill Primed To Reignite Conformity Talks In States

    The federal budget reconciliation bill's tax proposals, including extensions of certain elements of President Donald Trump's signature 2017 tax plan, are primed to rekindle debates among state lawmakers over how states should conform to the federal code.

  • June 12, 2025

    GOP Tax Bill Penalizes Professionals, CPA Group Says

    The One Big Beautiful Bill Act passed by House Republicans penalizes accountants and other professionals and would unfairly eliminate a state and local tax deduction for certain pass-through entities, a national group of certified public accountants said Thursday.

  • June 12, 2025

    Md. Court OKs Second Tax Notice, Drops Home Value

    A second residential property assessment notice by the city of Baltimore boosting a valuation by more than $300,000 over its initial assessment is valid, but the assessment was too high, the Maryland Tax Court said in an order released Thursday.

  • June 12, 2025

    NY Says No Sales Tax Due On Vacation Property Rent

    New York doesn't subject a person's income from their vacation property to sales tax, the state tax department said in an advisory opinion.

  • June 12, 2025

    NH High Court Upholds Towns Keeping Excess Tax Revenue

    The right of New Hampshire communities to retain excess statewide education property taxes for other purposes doesn't violate the state constitution's uniformity clause, the state Supreme Court ruled, partially reversing a trial court.

  • June 12, 2025

    Legal Noncitizens OK For Domicile Tax Break, SC Judge Says

    A legally present couple from India showed intent to remain domiciled in their South Carolina home and therefore qualify for the property tax treatment granted for owner-occupied residences, an administrative judge ruled.

  • June 12, 2025

    Philly Lowers Business Income Tax Rates In Approved Budget

    Philadelphia will lower the city's business income and receipts tax rate, eventually phasing out the gross receipts portion of the tax and lowering the net income portion under a budget approved by the City Council, the mayor announced Thursday.

  • June 12, 2025

    Ohio Senate Passes Budget Plan With Flat Tax

    Ohio would levy a flat tax on income, doing away with its progressive tax regime, and increase the homestead deduction as part of a $60 billion budget plan passed by the state Senate.

  • June 12, 2025

    La. Lawmakers OK Inventory Tax Credit Changes For S Corps

    Louisiana only would allow inventory tax credits for S corporations to be taken against personal income tax liabilities of shareholders in the pass-through entities under a bill approved by the state Legislature.

  • June 12, 2025

    NY Dept. Says Tax Applies To Auction Service's Commission

    New York sales tax applies to a buyer's premium, otherwise known as a commission, on the sale of property at auction because the commission is part of the sales price, the state Department of Taxation said.

  • June 12, 2025

    Wis. Children's Hospital Denied Exemption For Hospital Tower

    The Children's Hospital of Wisconsin isn't eligible for a property tax exemption for a tower built in its medical complex, as it was unused during the tax year, the Wisconsin Court of Appeals ruled.

  • June 12, 2025

    NY Says Tax Applies To Asbestos Gear Used In State Facilities

    A contractor's rental of equipment for asbestos abatement and selective interior demolition in facilities owned by New York state is subject to sales tax, the state tax department said.

  • June 12, 2025

    Oklahoma General Fund Revenues Beat Forecasts By $98M

    Oklahoma's general fund revenue collection from July through May outpaced forecasts by $98 million, according to the state Office of Management and Enterprise Services.

  • June 12, 2025

    Ohio Revenues Beat Estimates By $1.3B Through May

    Ohio's general revenue fund receipts for July through May outpaced forecasts by $1.34 billion, according to a report by the state Office of Budget Management.

  • June 12, 2025

    Maine Gives 2 Years To Fight Tax Debt Biz Property Takings

    Maine won't allow challenges to governmental takings of commercial real estate for nonpayment of property taxes after a statutory two-year period ends, under a bill signed by the governor.

Expert Analysis

  • Accountant-Owned Law Firms Could Blur Ethical Lines

    Author Photo

    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

    Author Photo

    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

    Author Photo

    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

    Author Photo

    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

    Author Photo

    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

    Author Photo

    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

    Author Photo

    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

    Author Photo

    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

    Author Photo

    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

    Author Photo

    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

    Author Photo

    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

    Author Photo

    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

    Author Photo

    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

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