State & Local

  • August 18, 2025

    NJ Man's Late Filing Dooms Income Tax Appeal, Court Says

    A New Jersey resident failed to timely appeal a denial of tax deductions for moving expenses and a qualified conservation, the state tax court ruled, dismissing the individual's challenge to a determination from the state tax agency.

  • August 18, 2025

    Texas Special Session To Include Cutting Property Taxes

    Texas Republican Gov. Greg Abbott called for a special legislative session to address 19 orders of business, including reducing property tax burdens. 

  • August 18, 2025

    NJ Couple Filed Property Tax Appeal Too Late, Court Says

    A county board of taxation correctly said it couldn't hear a challenge by two homeowners against their property's 2024 assessment because they filed it beyond a statutory deadline, the New Jersey Tax Court found, tossing the dispute.

  • August 18, 2025

    Del. OKs Property Tax Installment Payments, Refund Change

    Delaware made property tax changes, including allowing installment payments and changing refund rules, under bills signed by the governor.

  • August 18, 2025

    Del. Codifies Counties' Power To Tax Property By Class

    Delaware codified in statute the authority of counties and municipalities to impose separate tax rates on different classes of real property under legislation signed by the governor.

  • August 15, 2025

    Ala. Cities' Suit Could Upend Remote Seller Tax Rules

    A challenge by Alabama cities to the state's optional flat sales tax system for remote sellers could upend a program designed to reduce compliance burdens for out-of-state businesses that otherwise would need to navigate a patchwork of local rules when remitting taxes.

  • August 15, 2025

    New Jersey AG Slams Power Broker's 'Flawed' Appeal Brief

    South Jersey power broker George Norcross used a flawed argument in pushing back against New Jersey's effort to revive a dismissed criminal case against him, Attorney General Matthew Platkin has argued in a reply brief filed in state appellate court.

  • August 15, 2025

    Retired EY Tax Ace Joins Atlanta Boutique

    Atlanta-based law boutique Wiggam Law LLC has brought on a retired senior counsel at tax law boutique Asbury Law Firm, adding an attorney who previously led Ernst & Young's tax controversy practice for the central and southeastern U.S. and served as a trial attorney for the IRS, the boutique announced Friday.

  • August 15, 2025

    Md.'s Digital Ad Tax Violates 1st Amendment, 4th Circ. Says

    A provision in Maryland's digital advertising tax that prevents tech companies from directly passing the tax on to customers is unconstitutional, the Fourth Circuit said Friday, ruling that it unfairly suppresses companies' ability to explain the tax to consumers.

  • August 15, 2025

    T-Mobile Owes $1.8M In NY Sales Tax On Service Fees

    A T-Mobile entity owes sales tax on Federal Universal Service Fund fees it passed onto New York customers after failing to prove the fees should be exempt from tax, an administrative law judge ruled.

  • August 15, 2025

    Taxation With Representation: Wachtell, Cooley, Sullivan

    In this week's Taxation With Representation, the NBA signs off on the sale of the Boston Celtics, Gildan Activewear acquires HanesBrands, private equity shop Advent International buys insurance software firm Sapiens, and financial software provider MeridianLink goes private via its acquisition by Centerbridge Partners.

  • August 15, 2025

    Nebraska Tax Board Backs $1.4M Valuation Of Medical Office

    A Nebraska dental and physical therapy office was correctly assessed as a medical office, resulting in an increased assessment totaling $1.4 million, the state tax review commission said in an order released Friday.

  • August 15, 2025

    NJ Revenues Through July Beat Last Year By $3B

    New Jersey's general revenue collection from July 2024 through July outpaced the previous year's total by $3 billion, according to the state Department of the Treasury.

  • August 14, 2025

    NY Assembly Bill Seeks Tax On Crypto, NFT Sales

    New York would impose an excise tax on sales or transfers of cryptocurrencies and nonfungible tokens under a bill introduced in the state Assembly.

  • August 14, 2025

    City Says Ala. Remote Sellers Tax Siphons Local Gov't Funds

    Alabama's alternative sales and use tax payment system for remote retailers unlawfully diverts tax funds away from local governments, the city of Tuscaloosa and two other local government entities said in a complaint obtained Thursday by Law360.

  • August 14, 2025

    Pa. Tax Board Must Revisit Denial Of Calif. Co.'s $4.9M Refund

    The Pennsylvania Board of Finance and Revenue must review its denial of a California corporation's request for a refund of an overpayment of Pennsylvania income tax following a federal audit, the Commonwealth Court ruled Thursday.

  • August 14, 2025

    Kentucky's General Revenue In July Falls $165M

    Kentucky's general fund revenue in July lagged behind last year's collection for the same month by $165 million, according to the state Department of Revenue.

  • August 14, 2025

    ND Revenues Beat Estimate By $116M

    North Dakota's general revenues for the biennium that ended in June outperformed a forecast by $116 million, according to the state Legislative Council.

  • August 14, 2025

    Del. Lawmakers Seek Study To Fix Property Tax Assessments

    Delaware's General Assembly called for an immediate review of a recent statewide property reassessment to develop legislation to improve the state's property tax assessment process under a Senate concurrent resolution passed by state lawmakers.

  • August 14, 2025

    Clark Hill Expands Tax Bench With Plunk Smith Atty In Texas

    Clark Hill PLC announced Thursday that it has bolstered its tax and estate planning group in North Texas with an attorney who came aboard from Plunk Smith PLLC.

  • August 13, 2025

    Fla. Court Rules 50% Property Transfer Resets Tax Cap

    A Florida appeals court ruled Wednesday that the transfer of 50% ownership of a commercial property constituted a change of ownership under state law, making the property ineligible for the 10% annual cap on any increase in assessed value for property tax purposes.

  • August 13, 2025

    2nd Circ. Upholds Ban On Certain SALT Cap Workarounds

    An Internal Revenue Service rule prohibiting charitable donation workarounds to the federal cap on state and local tax deductions will remain in place, a Second Circuit panel said Wednesday, affirming a district court determination that upheld the agency's ban on the programs.

  • August 13, 2025

    Anheuser-Busch Sales Tax Fight Ends As Mo. Grants Refund

    Missouri's tax department and Anheuser-Busch ended their dispute over about $262,000 in sales and use taxes the brewer said it paid on exempt transactions, with the state agreeing to send the company a refund, according to filings with the state Administrative Hearing Commission.

  • August 13, 2025

    Ohio High Court Affirms Board's $3.7B Pipeline Valuation

    The Ohio Board of Tax Appeals was correct when it accepted the state commissioner's valuation of a pipeline over the pipeline's claims that it was overvalued by $1.7 billion, the state Supreme Court ruled Wednesday.

  • August 13, 2025

    2nd Circ. Asked To Review Bid To Bar NYC Congestion Pricing

    The Second Circuit should review a federal court's decision to grant the Metropolitan Transportation Authority and Triborough Bridge and Tunnel Authority's bid to dismiss a pair of lawsuits alleging Manhattan's congestion pricing tolls are discriminatory and trample on motorists' right to travel, a New York county argued Tuesday.

Expert Analysis

  • How To Clean Up Your Generative AI-Produced Legal Drafts

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    As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.

  • A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue

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    The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.

  • Industry Self-Regulation Will Shine Post-Chevron

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    The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.

  • 3 Ways Agencies Will Keep Making Law After Chevron

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    The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.

  • Atty Well-Being Efforts Ignore Root Causes Of The Problem

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    The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.

  • Less Power To The People: SALT In Review

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    Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Unpacking The Circuit Split Over A Federal Atty Fee Rule

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    Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.

  • 6 Tips For Maximizing After-Tax Returns In Private M&A Deals

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    With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.

  • After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1

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    The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.

  • Recruitment Trends In Emerging Law Firm Frontiers

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    BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.

  • Money, Money, Money: Limiting White Collar Wealth Evidence

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    As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

  • How Associates Can Build A Professional Image

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    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

  • Firms Must Rethink How They Train New Lawyers In AI Age

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    As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

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