State & Local

  • April 28, 2025

    Reds, Bengals Stadiums' Land Tax Upheld By Ohio Board

    The land on which the stadiums for the Cincinnati Bengals and Cincinnati Reds reside are subject to property tax, but parking facilities near the sports complexes are tax-exempt because they are used for public purposes, the Ohio Board of Tax Appeals ruled.

  • April 28, 2025

    Maine Revenue Surpasses Forecast By $8M Through March

    Maine's general revenue collection from July through March outperformed a forecast by $8 million, according to a report by the state Department of Administrative and Financial Services.

  • April 28, 2025

    Mo. Proposed Rule Outlines SALT Cap Workaround

    The Missouri Department of Revenue would carry out a law that allows members of pass-through entities to opt out of the state's entity-level tax that bypasses the $10,000 federal cap on state and local tax deductions under a proposed regulation.

  • April 28, 2025

    Ore. Tax Court Allows Partial Deduction For Timber Biz Owner

    The owner of an Oregon timber business can make a partial deduction from gross income for contract labor expenses, but the rest of his claimed deductions were properly recalculated by a state Department of Revenue auditor, the Oregon Tax Court ruled.

  • April 28, 2025

    Ark. Will Exempt Groceries From State Sales Tax

    Arkansas will exempt groceries from state sales and use tax starting in 2026 under a bill signed into law by Gov. Sarah Huckabee Sanders.

  • April 28, 2025

    Colo. House Panel OKs Axing Deduction For Free Sports Bets

    Colorado would eliminate a tax deduction for sports betting operators for free bets placed by players under a bill approved by the state House Appropriations Committee.

  • April 28, 2025

    Ala. Couple Failed To Abandon Domicile, Tribunal Says

    A couple who left Alabama for work in other states owe income tax for the 2014 and 2019 tax years because they failed to abandon their domicile, the state's Tax Tribunal ruled.

  • April 28, 2025

    Colo. Ends Tax Reimbursement For Destroyed Property

    Colorado will no longer provide reimbursements for property taxes when real or business property is destroyed by natural causes under legislation signed by Gov. Jared Polis.

  • April 28, 2025

    Md. Expands Tax Break For Biz-Owned Child Care Property

    Maryland expanded eligibility for a property tax credit for Anne Arundel County businesses that dedicate a portion of their property to child care services under a bill signed by the governor.

  • April 25, 2025

    Feds Say Tariff Fight Belongs In International Trade Court

    The Trump administration wants to litigate a challenge to its tariffs in a federal trade court, not the D.C. district court, arguing that the U.S. Court of International Trade is the only venue with jurisdiction to hear the case.

  • April 25, 2025

    Detroit Man Gets 5 Years For Tax Refund Laundering

    A Detroit man was sentenced Friday in Maryland federal court to five years in prison for his role in laundering money stolen from federal and North Carolina state tax refunds and was ordered to pay $604,000 in restitution.

  • April 25, 2025

    Colo. House Panel OKs Upgrade Of Sales Tax Search Engine

    Colorado would enhance its online search engine for sales and use tax license information under legislation approved unanimously Friday by a House panel.

  • April 25, 2025

    Colo. House Panel OKs Employee Ownership Tax Break

    Worker-owned cooperatives in Colorado could deduct $1 million from their state taxable income and enjoy other tax breaks under legislation approved Friday by a state House panel.

  • April 25, 2025

    State Coffers, Businesses Brace For Tariffs' SALT Impacts

    President Donald Trump's new tariffs could impose further pressures on state coffers that were already experiencing a slowdown in tax collections while underscoring the need for businesses to ensure they are complying with state sales tax obligations on the charges.

  • April 25, 2025

    For Now, Calif. Won't Extend False Claims Act To Tax Matters

    California's latest attempt to expand the state's False Claims Act to tax matters, a bill that had the support of the state attorney general, has failed for now after dying in committee.

  • April 25, 2025

    Remote Workers Get 2nd Shot At Cleveland Tax Interest Case

    Two Ohio taxpayers can move forward with their proposed class suit claiming that the city of Cleveland owes interest on income tax refund payments to nonresidents and that it improperly withheld tax on some income, a state appeals court ruled.

  • April 25, 2025

    Red Light Program Contractor Loses Ohio Sales Tax Protest

    A contractor operating a red light enforcement program for the city of Cleveland is liable for sales tax on purchases of utility poles related to that operation, the Ohio Board of Tax Appeals said Friday.

  • April 25, 2025

    Florida House OKs Cutting Sales Tax Rate

    Florida would reduce the state's sales tax rate as part of a bill passed Friday by the state House of Representatives, but lawmakers voted down an amendment that would have instituted combined reporting for the state's corporate income tax.

  • April 25, 2025

    Taxation With Representation: Dechert, Brown Rudnick

    In this week's Taxation With Representation, Boeing sells parts of its digital aviation solutions business to Thoma Bravo, Baker Tilly and Moss Adams join forces, Mobico sells its U.S. school bus business to I Squared Capital, and Apollo commits to a joint venture with Bullrock Energy Ventures.

  • April 24, 2025

    Tax Bills To Watch As Wash. Lawmakers Wind Down For Year

    Washington state lawmakers, facing a Sunday deadline to wrap up their work for the year, are rushing to get several tax bills to the finish line with the potential to significantly change policy in the state. Here, Law360 looks at key tax bills before the Legislature in the final days of its session.

  • April 24, 2025

    Md. Extends Tax Exemption To All Housing Agency Nonprofits

    Maryland expanded a tax exemption for property owned by nonprofit entities created by public housing authorities in certain jurisdictions to include all such entities in the state under a bill signed by the governor.

  • April 24, 2025

    Md. To Allow Baltimore Tax Hike On Vacant Nonprofit Property

    Baltimore will be able to impose a special property tax rate on nonprofit owned properties that have gone untouched for at least five years under a bill signed by the Maryland governor. 

  • April 24, 2025

    Md. To Allow Counties To Negotiate Payments With Broadband

    Maryland counties will be able to negotiate payments with broadband providers instead of imposing property tax on the providers' real and personal property under bills signed by the governor.

  • April 24, 2025

    Md. Authorizes Property Tax Breaks For Affordable Housing

    Maryland authorized county governments to exempt real property used for rental housing from local property taxes if the owner maintains a portion of the property as affordable housing and enters a payment-in-lieu-of-taxes agreement under legislation signed by the governor.

  • April 24, 2025

    RI Bill Seeks Tax On Commercial Property Sales Over $1.5M

    Rhode Island would create a new conveyance tax on commercial property sales over $1.5 million under a bill introduced in the state House of Representatives.

Expert Analysis

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

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