State & Local

  • September 11, 2025

    Calif. Revenue Through Aug. Beats Estimate By $2B

    California's total revenue in July and August exceeded a government forecast by $2 billion, the state controller's office said.

  • September 11, 2025

    Minn. Man Can Seek Tax Break For Assisted Living Unit

    A Minnesota resident of an assisted living facility owned by a tax-exempt nonprofit corporation may seek a tax exemption for his unit, the state's tax court said, rejecting a county's motion to dismiss the claim.

  • September 10, 2025

    Texas Justices Wary Of Shifting Franchise Tax Calculation

    The Texas Supreme Court on Wednesday pushed an energy company to explain why the Texas tax code would make it eligible for a refund for bunker oil sold in the Lone Star State, asking where it should look in the law to create a "destination test" for state franchise taxes.

  • September 10, 2025

    The Tax Angle: New Extenders, Housing Credits

    From a look at the new tax extenders included in the Republican Party's budget reconciliation law and the law's expanded housing tax credit, here's a peek into a reporter's notebook on a few developing tax stories.

  • September 10, 2025

    Colo. Gov. Urges Extension Of Fed. Enhanced Premium Credit

    Congress should act to preserve the tax credit that subsidizes individual market health plans, Colorado Gov. Jared Polis told the state's congressional delegation, warning of significant premium increases if the credit is allowed to expire after this year.

  • September 10, 2025

    Disney, IHOP Parent Ask Mich. Panel To Redo Escheat Ruling

    Disney and the parent company of IHOP asked a Michigan appeals court to reconsider its finding that unclaimed property audit determinations create a new legal obligation for businesses to remit property to the state, arguing the decision renders the statute of limitations meaningless.

  • September 10, 2025

    Miss. Landscape Biz. Can't Cut Sales Tax Bill, Court Says

    A landscaping business owes $154,000 in sales tax, a Mississippi appeals court ruled, agreeing with a lower court that the owner failed to present adequate records showing the company's gross taxable revenue.

  • September 10, 2025

    Schenck Price Adds Int'l Tax Pro In NJ From Solo Shop

    Schenck Price Smith & King LLP expanded its international tax group this week with the addition of an expert in tax planning for both inbound and outbound companies, institutional investors and investment funds.

  • September 10, 2025

    Ore. County Failed To Tell Biz It Lost Tax Break, Court Says

    An Oregon meat processor was justified in failing to timely appeal property assessments because it was never notified in writing by a county assessor of its exclusion from an enterprise zone tax incentive program, the state tax court ruled.

  • September 10, 2025

    SD Total Revenues Through August Beat Last Year by $6M

    South Dakota's general fund revenue in July and August outpaced the same period last year by roughly $6 million, according to the state Bureau of Finance and Management.

  • September 10, 2025

    Kirkland Adds Fintech Regulatory Partner From McDermott

    Kirkland & Ellis LLP has enhanced its fintech regulatory compliance capabilities in New York with the addition of an experienced corporate partner who joins the firm from McDermott Will & Schulte.

  • September 09, 2025

    SC Panel Weighs Whether Tractor Supply Shifted Income

    A South Carolina appellate panel wrestled Tuesday with whether the state Department of Revenue exceeded authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce its state corporate tax liability.

  • September 09, 2025

    Mass. Lawmakers Pitch Local Real Estate Transfer Taxes

    Massachusetts cities would have the option of levying fees on real estate transfers worth more than $1 million to help fund affordable housing efforts under legislation pitched Tuesday to a joint House-Senate panel.

  • September 09, 2025

    Justices Grant Fast-Track Review For Trump Tariff Suit

    The U.S. Supreme Court will fast-track its consideration of the government's appeal of a Federal Circuit ruling that President Donald Trump's tariffs under the International Emergency Economic Powers Act are unlawful, according to a Tuesday order.

  • September 09, 2025

    NY Appeals Tribunal Finds Property Transfers Triggered Tax

    A New York administrative law judge mischaracterized a transaction from when a property was transferred between related entities, the New York City Tax Appeals Tribunal ruled, finding the transfers were taxable.

  • September 09, 2025

    Mo. Revenues Through August Rise $95M From Last Year

    Missouri's general fund revenue collection in the first two months of the fiscal year outpaced last year during the same time period by $95 million, according to the state Department of Revenue in a report released Tuesday.

  • September 09, 2025

    Ore. Owes ABC Enhanced Interest After Order, Tax Court Says

    Oregon's tax department must pay an enhanced interest rate on a refund due to entertainment giant ABC starting 61 days after the state tax court's order on the matter, the tax court said, regardless of whether that judgment is appealed to the state Supreme Court.

  • September 09, 2025

    NC Revenues In 2025 Fiscal Year Beat Last Year By $865.5M

    North Carolina's revenue collection in fiscal year 2025 outpaced the previous year's collection by $865.5 million, the state controller reported Tuesday.

  • September 09, 2025

    Colorado Justices Uphold Rejection Of City's Telecom Tax

    Tax ordinances in a Colorado city aimed at telecommunications providers, including a T-Mobile subsidiary, established new taxes without voter approval in violation of the state's Taxpayer Bill of Rights, the state Supreme Court ruled.

  • September 09, 2025

    States Urge Justices To Quickly Rule Against Trump's Tariffs

    The U.S. Supreme Court should quickly consider the appeal of the Federal Circuit's ruling that President Donald Trump's emergency tariffs are unlawful and affirm that the International Emergency Economic Powers Act doesn't provide the authority to impose duties, the states challenging the measures told the justices this week.

  • September 09, 2025

    Alaska Sourcing, Online Biz Apportionment Shift Sent To Gov.

    Alaska would shift out-of-state companies doing business in the state to market-based sourcing and adopt single-sales-factor apportionment for "highly digitized businesses" that complete at least 50% of their sales in the state electronically under a bill sent to the governor.

  • September 08, 2025

    JetBlue Loses Fla. Tax Fight Over Airline Revenue Miles

    A Florida judge rejected JetBlue's claims that the state's method of apportioning airline income by counting miles flown outside the state's borders is unconstitutional, saying that the formula ensures that "Florida reaches no more than its fair share" of tax.

  • September 08, 2025

    Pa. Top Court Snapshot: Clickwrap Agreements, Mail-In Votes

    The Pennsylvania Supreme Court will return from its summer break with a couple of familiar issues, including the heavily litigated issue of discarding undated mail-in ballots and a much-anticipated review of common "clickwrap" agreements for apps and websites. Here are some of the cases the state's justices will hear in their Sept. 9-11 session.

  • September 08, 2025

    Texas Co. Fights NJ Tax Bill Stemming From Online Trainings

    A Texas-based electrical wire manufacturer challenged a New Jersey tax agency's determination that the company couldn't claim P.L. 86-272 tax protections due to online training courses about its products that a contractor offered to New Jersey residents.

  • September 08, 2025

    Colo. Says Tariffs To Sink Revenue By $681M Over 2 Years

    The tariffs ordered by President Donald Trump could reduce Colorado general fund revenue by $681 million over the next two years, according to a report by the budget office of Gov. Jared Polis.

Expert Analysis

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

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    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

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    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.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

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