State & Local

  • December 03, 2025

    Oil Co. Can't Claim Sales Tax Exemption, Wyo. Justices Say

    A Wyoming oil and gas producer is not entitled to a refund for the sales tax paid on its electricity purchases because its movement of fluids does not constitute the company being engaged in the transportation business, the state Supreme Court ruled. 

  • December 03, 2025

    Iowa Total Receipts Through November Down $571M

    Iowa's general fund revenue from July through November underperformed estimates by $571 million, according to the state Department of Management.

  • December 03, 2025

    Mo. Revenues Through November Rise $209M From Last Year

    Missouri's general revenue fund collection from July through November beat the same period last fiscal year by $209 million, according to the state Department of Revenue.

  • December 02, 2025

    T-Mobile, AT&T Affiliates Beat Mo. City Telecom License Taxes

    A Missouri city failed to notify affiliates of T-Mobile, AT&T and other telecom companies of revised assessments for delinquent business license taxes before filing collection suits, a state appeals court ruled Tuesday, affirming a lower court judgment dismissing the city's actions. 

  • December 02, 2025

    NJ Explains State Tax Effects Of Federal Changes

    New Jersey's tax agency issued guidance to explain how businesses should reconcile timing differences between new federal rules and the state's method for deducting research expenditures, and to clarify that federal deductions for tips and overtime don't apply for state tax purposes.

  • December 02, 2025

    Okla. Urges Justices To Turn Down Tribal Tax Case

    The Oklahoma Supreme Court properly ruled that a member of the Muscogee (Creek) Nation owes Oklahoma income tax, the state's tax commission told the U.S. Supreme Court on Tuesday, urging the court to deny the member's petition for review.

  • December 02, 2025

    Texas Revenue Through Nov. Rises 1.1% From Last Year

    Texas general fund revenue from September through November exceeded last year's total for the same period by 1.1%, according to the state comptroller's office.

  • December 02, 2025

    W.Va. Revenue Tops Estimate By $131M Through November

    West Virginia's general fund revenue collection from July through November outpaced an estimate by $131 million, according to the state's Department of Revenue.

  • December 02, 2025

    NY Child Care Property Tax Abatement Boost Sent To Hochul

    New York state would increase a property tax abatement for eligible child care centers in New York City under a bill sent to Gov. Kathy Hochul.

  • December 01, 2025

    Mich. County's Tax Sale Violates Constitution, Justices Told

    A Michigan county violated the takings clause of the U.S. Constitution when it took title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the homeowner's estate told the U.S. Supreme Court on Monday.

  • December 01, 2025

    Prof Asks NY Panel To Negate Tax On Conn. Remote Work

    A two-decade-old precedent upholding New York state's taxation of a professor's work at home in Connecticut doesn't justify New York's taxing of his remote work during the COVID-19 pandemic, he told a state appeals court Monday.

  • December 01, 2025

    Calif. EBay Seller Owes Additional Income Tax, OTA Says

    A California eBay seller is liable for additional income tax based on a federal adjustment to his annual gross income, after failing to prove some deductions to his assessment were warranted, the state Office of Tax Appeals said in a ruling released Monday. 

  • December 01, 2025

    Calif. Appeals Office Upholds LLC Tax On Remote Retailer

    A company contracting with Amazon to store and deliver its products in California does business in the state and is subject to its minimum tax on limited liability companies, the state Office of Tax Appeals said in an opinion released Monday.

  • December 01, 2025

    Calif. Couple Not Entitled To Penalty Abatement, OTA Says

    A California couple is not eligible for an abatement of penalties for failing to file a timely return after it was requested because they were not able to offer an adequate explanation for their delays, the Office of Tax Appeals ruled. 

  • December 01, 2025

    Mo. Hospital Tax Exemption Nixed On Jurisdictional Grounds

    A Missouri hospital failed to follow the correct protocols for appealing its property tax exemption statute; therefore the state Tax Commission can't consider the appeal, the commission said. 

  • December 01, 2025

    Wis. Judge Dismisses Tribal Tax Suit Over Standing Issues

    A Wisconsin federal judge dismissed a claim by homeowners that local political jurisdictions of the Menominee Indian Tribe joined forces to increase their tax burden, saying the federal court can't grant the relief they seek.

  • December 01, 2025

    Calif. Wrongly Taxed Retirement Distribution, OTA Says

    The California Franchise Tax Board wrongly imposed income tax on a nontaxable distribution from a resident's retirement account, the state Office of Tax Appeals said in an opinion released Monday.

  • December 01, 2025

    Ill. Dept. Analyzes State Property Tax System Per 2024 Law

    The Illinois Department of Revenue said Monday that it's conducting a study of the state's property tax system as required by a law enacted last year.

  • November 26, 2025

    Colo. Group Says Oil, Gas Fees Are Taxes That Violate TABOR

    A nonprofit conservative advocacy group told a Colorado state court Tuesday that a 2024 law which imposes new fees on oil and gas producers is actually a tax and should be subject to a public vote as required by the Colorado Taxpayer's Bill of Rights.

  • November 26, 2025

    Split 6th Circ. Shields Baker Donelson, Not City Councilman

    In a published opinion, the Sixth Circuit has found that Baker Donelson Bearman Caldwell & Berkowitz PC is shielded by qualified immunity as outside counsel for the city of Nashville in litigation over the law firm's firing of a city election commission chair and member of the firm.

  • November 26, 2025

    State & Local Tax Takeaways From November

    From a win for A&E Television Networks over New York City's unincorporated business tax to Colorado voters' approval of ballot measures to raise income taxes on high earners, November was a lively month for state and local tax. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • November 26, 2025

    Wis. Bill Seeks Sales, Use Tax Break For Contract Research

    Wisconsin would establish a sales and use tax exemption for qualified contract research services under a bill introduced in the state Assembly.

  • November 26, 2025

    ND Revenue Through October Slightly Higher Than Estimate

    North Dakota's general fund revenue from July through October edged ahead of estimates by $2.6 million, according to the state Legislative Council.

  • November 26, 2025

    Mich. General Revenue In October Up $285M From Last Year

    Michigan's general revenue collection in October exceeded last year's total by $285 million, the state Budget Office said in a report released Wednesday.

  • November 26, 2025

    Mo. County Can't Impose Additional Tax On Cannabis

    A Missouri county cannot impose an additional 3% excise tax on cannabis sales in its incorporated areas because it's not the prevailing taxing authority under state cannabis laws, the state Court of Appeals ruled. 

Expert Analysis

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

  • Sales And Use Tax Strategies For Renewables After OBBBA

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    With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.

  • Writing Musicals Makes Me A Better Lawyer

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    My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.

  • Adapting To Private Practice: From Va. AUSA To Mid-Law

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    Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.

  • 7 Document Review Concepts New Attorneys Need To Know

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    For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.

  • Agentic AI Puts A New Twist On Attorney Ethics Obligations

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    As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.

  • Effective, Efficient And Wildly Unpopular: SALT In Review

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    From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Demystifying The Civil Procedure Rules Amendment Process

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    Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.

  • Parenting Skills That Can Help Lawyers Thrive Professionally

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    As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.

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