State & Local
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October 24, 2025
Minn. Justices Urged To Uphold Indirect Audit Of Liquor Seller
An indirect audit of a liquor retailer correctly determined its taxable sales, the Minnesota revenue commissioner told the state Supreme Court, urging it to uphold a state tax court decision and a $639,000 assessment spanning six years.
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October 24, 2025
Trump Ends Canada Trade Talks Over Ontario's Reagan Ad
President Donald Trump said he ended trade negotiations with Canada because of an advertisement by Ontario's provincial government featuring critical remarks about tariffs by President Ronald Reagan.
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October 24, 2025
Pa. Court Nixes Property Owner's Additional Refund Request
The Pennsylvania Commonweath Court cannot grant a property owner an additional property tax refund after a school district was required to recalculate one county's tax burden because issues of material fact remain in the case, the court said.
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October 24, 2025
Taxation With Representation: Latham, Wachtell, Gibson Dunn
In this week's Taxation With Representation, Meta announces a joint venture with Blue Owl Capital to fund the development of a data center campus in Louisiana, private equity giants acquire medical technology company Hologic Inc., and National Fuel Gas Co. buys CenterPoint Energy Inc.'s Ohio natural gas utility business.
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October 24, 2025
Mass. Appeals Court Finds No Evidence To Drop Home's Value
A Massachusetts homeowner failed to show that a local assessor overvalued his property and made procedural errors, the state appeals court ruled Friday, upholding his property's value.
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October 23, 2025
Ex-Mich. Speaker Aide Cops To Embezzlement, Will Testify
A former top staffer for former Michigan House Speaker Lee Chatfield pled guilty to embezzling from a political nonprofit while working for the state and, as part of a plea deal, has agreed to provide "truthful testimony in future hearings," according to an announcement made Thursday.
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October 23, 2025
Mass. Tax Break Bill For Urban Farms Advances
Massachusetts would allow municipalities to create an agricultural property tax break for small urban farm plots under a bill reported favorably by a state legislative panel.
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October 23, 2025
Mass. Panel Advances Limit On Tax Break For Green Energy
Massachusetts would clarify and limit a property tax exemption for renewable energy facilities providing on-site power under a bill endorsed by a legislative panel.
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October 23, 2025
Ill.'s Pritzker Skewers Chicago Mayor's 'Head Tax' Revival Plan
Illinois Gov. J.B. Pritzker slammed the Chicago mayor's proposal to revive a so-called head tax that's based on the number of workers a company employs, saying the levy would punish businesses that invest in the city.
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October 23, 2025
NY Couple Fail To Show Domicile Change, Tribunal Affirms
A couple who used to live in New York failed to prove they had fully transitioned their lives to Florida and establish domicile there, the New York Tax Appeals Tribunal said, affirming an administrative law judge's ruling.
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October 23, 2025
La. Revenue Dept. Outlines Tax Rules For Transportation Fees
Transportation charges typically incur Louisiana state sales and use tax if they are applied to transactions involving goods or digital products that are taxable, the state Department of Revenue said in a bulletin.
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October 23, 2025
Ill. House Measure Seeks Tax On Incomes Over $1M
Illinois would propose an amendment to the state constitution to impose an additional income tax equal to 3% of a person's net income above $1 million under a joint resolution filed in the state House of Representatives.
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October 23, 2025
Colo. Revenues In September Rise $30M From Last Year
Colorado's total revenue collection in September outpaced last year by $30 million, according to the state Department of Revenue.
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October 22, 2025
Banks Want Ill. Fee Law Block Extended To Card Networks
Banking industry groups urged an Illinois federal judge Wednesday to permanently block an Illinois law that bans swipe fees on tax and tip portions of payment card transactions, arguing she has already correctly held that national banks are federally preempted from its reach, and that the court should extend that relief to card networks and others involved in the payment process.
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October 22, 2025
Partnership Tax Sourcing Guidelines Unveiled By MTC Group
The Multistate Tax Commission group working on state taxation of partnerships released Wednesday a set of recommendations for sourcing partnership income and said it would use those recommendations as a guide for states to use.
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October 22, 2025
SC Counties Can Fund Works With Future Sales Tax Revenue
South Carolina counties that have begun work on a capital project before imposing a local option sales and use tax to help with funding may pay for it another way and then be reimbursed when the tax is approved by voters, the state tax agency said Wednesday.
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October 22, 2025
Challenge To Calif. Apportionment Change Stalled By Court
Cases brought by two groups challenging a California law that could prevent taxpayer wins, like the decision allowing Microsoft to include all its foreign income in its sales factor denominator, are not ripe for review, a state court said.
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October 22, 2025
Fla. Biz Entitled To Interest On $3.2M Gas Tax Refund
A Florida fuel company is owed interest on its $3.2 million refund of gas tax that was paid twice, the state appeals court ruled Wednesday, because state statute requires interest to be paid.
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October 22, 2025
Calif. Cannabis Excise Tax Covers Purchaser's Entire Bill
Taxable gross receipts from California cannabis sales encompass the entire amount paid by the purchaser, including credit card fees, handling fees and mandatory plastic bag purchases, the California Department of Tax and Fee Administration clarified.
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October 22, 2025
COST Urges Ky. Justices To Reject Walgreens' Tax Valuations
Kentucky's Supreme Court should reverse an appeal court's ruling finding that a local assessor correctly took above-market contract rents into consideration when valuing several Walgreen store properties, the Council on State Taxation said, because it unfairly raised their assessed values.
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October 22, 2025
Capital One Freed From Fla. Tax On Interest, Swipe Charges
Two Capital One entities don't owe Florida taxes on credit card interest and interchange fees stemming from transactions involving Florida customers because the banks didn't receive the income at issue inside the state, a Florida court ruled in an opinion made public Wednesday.
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October 22, 2025
Mich. House OKs Excluding Device Trade-Ins From Tax
Credit given by businesses to Michigan customers for trading in portable electronic devices would be exempt from sales and use tax under bills passed by the state House of Representatives.
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October 22, 2025
Ala. Tribunal Grants Full Exemption Of Wastewater Equipment
An Alabama company is entitled to a full sales tax exemption for its purchases of equipment used in wastewater management, the state tax tribunal ruled, reversing the state Department of Revenue's position.
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October 22, 2025
Ariz. Revenue Through Sept. Beats Estimate By $148M
Arizona's general fund collection from July through September was $148 million stronger than estimated, the state's Joint Legislative Budget Committee reported.
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October 22, 2025
NY Bill Seeks Clean Energy Payment Exemption For Tax Caps
New York would exempt payments in lieu of taxes for renewable energy projects from local governments' property tax cap calculations under a bill introduced in the state Assembly.
Expert Analysis
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AI Will Soon Transform The E-Discovery Industrial Complex
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.
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When Innovation Overwhelms The Rule Of Law
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.
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Imagine The Possibilities Of Openly Autistic Lawyering
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.
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Litigation Funding Disclosure Debate: Strategy Considerations
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.
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Open Season On A Department Of Revenue: SALT In Review
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.
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5 Ways To Create Effective Mock Assignments For Associates
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.
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Mentorship Resolutions For The New Year
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.
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5 Litigation Funding Trends To Note In 2025
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.
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Rethinking Litigation Risk And What It Really Means To Win
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.
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Bad Ideas From Coast To Coast: SALT In Review
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.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
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.
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5 E-Discovery Predictions For 2025 And Beyond
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.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
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.