State & Local
-
December 17, 2025
LSU Districts' Taxes Challenged For Not Getting Voter OK
A former Louisiana councilperson filed a suit against two economic improvement districts associated with Louisiana State University on Wednesday, saying the jurisdictions failed to get taxpayer approval before raising sales taxes.
-
December 17, 2025
Amazon Charged Too Much Sales Tax, Tenn. Consumer Claims
Amazon has been hit with a proposed class action in Washington state court by a Tennessee customer who claims the e-commerce giant collected excessive sales tax on his purchases and then refused to refund him, in violation of Volunteer State tax law that holds "marketplace facilitators" responsible for charging the correct rate.
-
December 17, 2025
Boston Accused Of Retaliating Over Property Tax Appeals
The city of Boston retaliated against commercial property owners that appealed their valuations to a state board by unlawfully boosting those valuations, an owner said in a proposed class action filed Wednesday in Massachusetts state court.
-
December 17, 2025
Ore. Tax Court Axes Trust's Appeal Of Special Assessment Nix
The Oregon Tax Court dismissed a trust's appeal of a county assessor's decision denying its bid for a special property tax assessment but declined to sanction the trust for citing nonexistent law, which the court said was "likely" due to use of generative artificial intelligence.
-
December 17, 2025
Mich. Appeals Court Rejects Medical Pot Co.'s Tax Deduction
A Michigan medical cannabis provisioning center cannot claim a corporate income tax deduction for business expenses, the Michigan Court of Appeals found, saying the law provides that tax break only to recreational cannabis businesses.
-
December 17, 2025
Ex-Biden Tax Counsel To Chair Willkie Tax Resolution Team
Willkie Farr & Gallagher LLP has hired a former senior tax counsel who worked in two Democratic presidential administrations to come on board as chair of the firm's tax resolution practice group, according to a Wednesday announcement.
-
December 17, 2025
Ore. Court Takes County's Offer On Cut Property Value
While an Oregon landowner didn't bring enough evidence to show why the real market value of his property should be lower than an initial assessment, it will still be reduced after the state tax court accepted proposed reductions from the county.
-
December 17, 2025
NC General Revenues Through Nov. Up $369M
North Carolina's general fund revenue from July through November was $369 million higher than the same period last fiscal year, according to the Office of the State Controller in a report released Wednesday.
-
December 17, 2025
Neb. Tax Receipts Through Nov. Beat Forecast By $18M
Nebraska's tax collections from July through November exceeded forecasts by $18 million, according to the state Department of Revenue.
-
December 17, 2025
Ore. To Reduce Interest Rate On Delinquent Tax Payments
Oregon's statutory interest rate for deficient and delinquent tax payments and for refunds owed to taxpayers will drop by a percentage point in 2026, the state Department of Revenue said.
-
December 16, 2025
Dems Press DOJ On Concerns It's Favoring AG's Atty Brother
A group of Democratic lawmakers on Tuesday asked the U.S. Department of Justice to explain why it keeps intervening in or dismissing cases that involve clients represented by U.S. Attorney General Pam Bondi's brother, saying the decisions "raise serious questions about whether impartiality has been compromised."
-
December 16, 2025
Ariz. Cardinals Must Pay Tax On Ticket Fees, Court Affirms
The Arizona Cardinals of the National Football League must pay taxes on fees they charged to ticketholders and remitted to the Arizona Sports and Tourism Authority, an appellate court affirmed, rejecting the team's argument that it acted merely as an agent for the authority.
-
December 16, 2025
Charities Win Wis. Tax Break After Clash Over Justices' Ruling
A group of Catholic charities operating in Wisconsin are eligible for an unemployment tax exemption, the state's high court said, siding with the charities after a dispute over how to address a U.S. Supreme Court ruling that found the state discriminated when it denied them the tax break.
-
December 16, 2025
Okla. Can't Tax Tribal Member On Reservation, Justices Told
A long line of U.S. Supreme Court rulings hold that states cannot tax tribal citizens on reservations without congressional authority, a tribal member told the justices, urging them to hear her appeal of an Oklahoma Supreme Court decision.
-
December 16, 2025
Ill. General Revenues Beat Estimate By $14M
Illinois' general fund revenue collection from July through November outpaced estimates by $14 million, according to the Governor's Office of Management and Budget.
-
December 16, 2025
NY Tax Collection Through November Up By $4.3B
New York's general fund revenue from April through November exceeded the same period last fiscal year by $4.3 billion, according to the state Department of Taxation and Finance.
-
December 16, 2025
Ill. Prohibits Use, Excise Taxes On Some Airport Transactions
Illinois barred municipalities from imposing use, excise and other taxes on transactions that take place on certain airport property under a bill signed by Gov. JB Pritzker.
-
December 15, 2025
IRS Finalizes Tribal Welfare, Energy Direct Pay Rules
The IRS finalized a pair of long-awaited tribal regulations Monday governing a taxable income exclusion for welfare benefits and classifying certain tribe-owned entities as tax-exempt to allow them to directly monetize tax credits for clean energy projects.
-
December 15, 2025
Ala. Chicken Co. Allowed Sales Refund On Water Purchases
An Alabama chicken processor should be granted a gross receipts tax refund for the tax it paid on water used in its manufacturing process, the state tax tribunal ruled.
-
December 15, 2025
Signatures Submitted For Vote To Undo Ore. Fuel Tax Hike
Tax and fee hikes approved in a major Oregon transportation package would be halted under a proposed 2026 voter referendum with more than 193,000 signatures submitted by organizers.
-
December 15, 2025
Ala. Co.'s Propane Purchase Qualifies For Lower Tax Rate
An Alabama company that purchased propane for use in a blow torch to cut down large pieces of metal is eligible for a refund of sales tax paid on the purchases, because the purchases qualify for a reduced machine sales tax rate, the state Tax Tribunal ruled.
-
December 15, 2025
NJ Tax Collections Through Nov. Up $462M From Last Year
New Jersey revenue collection from July through November was $462 million higher than the same period last fiscal year, according to the state Department of the Treasury.
-
December 15, 2025
Ind. General Revenue Through Nov. Beats Estimates By $422M
Indiana's general fund revenue collection from July through November exceeded estimates by $422 million, according to the Indiana State Budget Agency.
-
December 15, 2025
Ky. Revenue Through Nov. Rises $1M From Last Year
Kentucky's general fund revenue collection from July through November edged ahead of the total for the same period last year by $1 million, according to the state Department of Revenue.
-
December 15, 2025
Ill. Decouples From Bonus Depreciation, Extends Entity Tax
Illinois decoupled from federal bonus depreciation provisions of the federal budget law enacted in July and made its pass-through entity tax election available to eligible taxpayers beyond 2025 under a bill signed by Democratic Gov. JB Pritzker.
Expert Analysis
-
8 Childhood Lessons That Can Help You Be A Better Attorney
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
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
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
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
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
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
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
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
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
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
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
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.
-
Navigating A Potpourri Of Possible Transparency Act Pitfalls
Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.