State & Local

  • September 04, 2025

    Ore. Outdoor Education Center Wins Property Exemption

    A nonprofit that offers environmental education programs is entitled to a property tax exemption for its Oregon headquarters because the facility's activities furthered the entity's charitable objectives, the state Tax Court ruled.

  • September 04, 2025

    NH Total Receipts Drop $10M From Budget Forecast

    New Hampshire's total receipts for July and August lagged behind fiscal estimates by $10 million, according to the state Department of Administrative Services.

  • September 04, 2025

    Calif. Update Of Fed. Tax Conformity Advances In Assembly

    California would conform the state's tax law with numerous Internal Revenue Code provisions enacted over the last decade under a bill that was ordered to a third reading in the state Assembly.

  • September 03, 2025

    Local Biz Tax Counts Toward Taxable Sales, Calif. OTA Says

    A California tax agency correctly included a local business license tax in a cannabis corporation's measure of taxable sales, the state Office of Tax Appeals said.

  • September 03, 2025

    Calif. Assembly Panel OKs IRS Energy Tax Credit Conformity

    California would conform to certain Internal Revenue Code provisions governing renewable energy tax credits from the Inflation Reduction Act under a bill unanimously approved by the state Assembly's Appropriations Committee.

  • September 03, 2025

    Ohio Justices OK Arguments Before Full Court In Car Tax Row

    The Ohio Supreme Court on Wednesday granted a West Virginia car dealer's request for the justices to hear oral arguments in a case centering on a gross receipts tax assessment that an Ohio board voided for sales of vehicles to Ohio residents.

  • September 03, 2025

    Ore. Vote On $4.3B Transportation Tax Plan Delayed 2 Weeks

    The Oregon Legislature's final word on a transportation bill with $4.3 billion in tax and fee increases will wait until Sept. 17 following the postponement of votes Wednesday until the expected return of a Democratic lawmaker facing a health issue.

  • September 03, 2025

    Texas Tax Revenues Through August Beat Forecast By $513M

    Texas tax revenues through September 2024 through August beat estimates by $513 million, according to the state Comptroller.

  • September 03, 2025

    Tax Court Must Reconsider Medtronic Pricing, 8th Circ. Says

    The U.S. Tax Court should reconsider its use of a hybrid approach for pricing intangibles that Medtronic licensed to a Puerto Rican affiliate, the Eighth Circuit said Wednesday, vacating the ruling and directing the court to revisit the IRS' pricing method.

  • September 03, 2025

    W.Va. Revenues Through Aug. Beat Forecast By $17M

    West Virginia's general fund revenue in July and August outpaced estimates by roughly $17 million, the state Department of Revenue reported.

  • September 03, 2025

    Calif. Senate Panel OKs Property Tax Break For Tribes

    Native American tribes in California would be eligible for open space exemptions to property taxes under legislation approved by a state Senate panel that's heading for a final vote.

  • September 03, 2025

    Texas Bill Would OK More Sales Tax For Property Tax Relief

    Texas would allow local governments to impose supplemental sales and use tax to raise additional revenue for property tax relief if the sales and use tax is approved by voters under a bill introduced in the state House of Representatives.

  • September 03, 2025

    Ark. August Revenue Collections Beat Estimate By 8.9%

    Arkansas' net general revenue in August exceeded the state's fiscal forecast by 8.9%, or $46.6 million, the state Department of Finance and Administration reported Wednesday.

  • September 03, 2025

    Pa. General Revenue In Aug. Up Slightly From Last Year

    Pennsylvania collected $3 billion in general fund revenue in August, a slight increase from last year's collections for the same month, according to the state Department of Revenue.

  • September 02, 2025

    Calif. OTA Upholds Couple's Debt Relief Tax Assessment

    A California tax agency appropriately included debt relief in the over $103,000 tax assessment of a couple that sold their membership interest in a limited liability company, the state Office of Tax Appeals said in an opinion released Tuesday.

  • September 02, 2025

    Calif. OTA Rules Entertainer's Residency Merits $2.1M Tax Bill

    An entertainer who had properties in both California and Nevada spent more time in California, and was considered a resident there, the California Office of Tax Appeals said in an opinion released Tuesday, upholding more than $2.1 million in tax and penalties over three tax years.

  • September 02, 2025

    Oregon House OKs Tax Boosts In Transportation Bill

    Oregon would boost its gas tax and vehicle registration fees to support transportation infrastructure projects in a package approved by the state House of Representatives, in a move supporters said would head off cuts in services by the state transportation department.

  • September 02, 2025

    Colorado Pipeline Co. Challenges $314M Property Valuation

    Colorado assets of a petroleum pipeline company were wrongly valued by the state for property tax purposes at $314 million, the company said, challenging its valuation for at least the third straight year.

  • September 02, 2025

    Mich. Offers Tax Extensions In Counties Affected By Flooding

    Michigan businesses and individuals in two counties that were adversely affected by severe storms and flooding in July can request extensions to file and pay their state tax liabilities without penalties or interest, the state Department of Treasury announced Tuesday.

  • September 02, 2025

    Del. Tax Receipts Start Fiscal Year $219M Higher

    Delaware's total receipts in July outpaced last year's total by $219 million, the state Department of Finance said.

  • September 02, 2025

    Calif. Senate Committee OKs Reversing Cannabis Tax Hike

    California would reverse a cannabis excise tax increase from July and return to a 15% rate under a bill advanced by the state Senate's Appropriations Committee.

  • September 02, 2025

    Maine General Revenues Up $34M In July

    Maine's general fund revenue during the first month of the 2026 fiscal year outperformed budget forecasts by $34 million, according to the state Department of Administrative and Financial Services.

  • August 29, 2025

    State And Local Tax Takeaways From August

    From the Fourth Circuit ruling that a provision in Maryland's digital advertising tax is unconstitutional to new combined reporting rules coming for the District of Columbia, August didn't slow down in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • August 29, 2025

    Colo. Man Has Extra Time To Redeem Property, Court Says

    A Colorado man whose property was subject to a tax auction is allowed to redeem the property outside the three-year statute of limitations, a state appeals court said, finding he had a disability that qualified him for an extended, nine-year time period.

  • August 29, 2025

    Ore. GOP Starts Session With Calls For Broader Budget Look

    Oregon legislators contemplating a $5.8 billion, 10-year transportation funding package should take a broader look at the state's budget in light of a recent report predicting a drop in revenues, Republican lawmakers said Friday.

Expert Analysis

  • 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.

  • Frames Of Deference: SALT In Review

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    From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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