State & Local

  • April 30, 2025

    NJ Panel Declines To Revive Tobacco Co.'s Tax Refund Claim

    A tobacco company cannot revive its claim for a tax refund, a New Jersey appeals court found, agreeing with the state's tax court that 2020 amendments to a regulation limiting a royalty add-back deduction must be applied retroactively.

  • April 30, 2025

    Bipartisan House Members Pitch Expanded Paid Family Leave

    A bipartisan group of House lawmakers unveiled legislation Wednesday that they said would expand access to paid family leave by incentivizing states to establish their own programs and facilitating the exchange of information between state and federal officials.

  • April 29, 2025

    MTC Digital Work Group Backs Tax Pact's Bundling Rules

    The Streamlined Sales Tax Governing Board's model for how to tax products sold in a bundle generally works well and more states should consider it, a Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products said Tuesday.

  • April 29, 2025

    MTC Group Finalizing Work On Sourcing Partners' Payments

    The Multistate Tax Commission group working on the state taxation of partnerships said Tuesday it is preparing for the final stages of one of its major fields of research, the state sourcing of partnership income.

  • April 29, 2025

    New MTC Form Would Assure Sellers On Sales Tax Collection

    Fifteen states have so far approved, on an optional basis, a new form that a marketplace facilitator can use to certify to its marketplace sellers that it will be taking over the collection and remittance of sales tax, relieving the sellers of that responsibility, a Multistate Tax Commission official said Tuesday.

  • April 29, 2025

    NY Court Upholds PL 86-272 Regulations, Bars Retroactivity

    A New York rule allowing state taxation of nonsolicitation business activities over the internet isn't barred by a federal law providing limited protections against state income tax, but the rule cannot apply retroactively, a state Supreme Court ruled.

  • April 29, 2025

    MTC Group To Weigh Updating Airline, Broadcaster Tax Rules

    A Multistate Tax Commission committee gave the green light Tuesday for a work group to consider ways to revise the intergovernmental agency's decades-old sourcing regulations for airlines and broadcasting companies to account for how they generate income from current business practices.

  • April 29, 2025

    Hochul, Legislators Agree On Budget With Small-Biz Tax Cuts

    New York Gov. Kathy Hochul and lawmakers agreed on a budget plan with payroll mobility tax relief for small businesses and a $1 billion tax cut for middle- and low-income residents, the governor said, despite critics saying the plan leaves the state exposed to federal cuts.

  • April 29, 2025

    Kansas To Require Single Sales Factor For Multistate Cos.

    Kansas will require multistate corporations to switch from the three-factor apportionment method for income to a single-sales-factor apportionment method and to market-based sourcing of receipts under a bill signed by the governor.

  • April 29, 2025

    Kan. Creates Sales Tax Exemption For Data Center Developers

    Kansas established a sales tax exemption for businesses that build and make purchases for the development of data centers in the state under a bill signed by the governor.

  • April 28, 2025

    Court Urged To Reconsider Jurisdiction In Tribal Tariff Row

    Blackfeet Nation members are asking a Montana federal judge to reconsider an order to transfer their challenge against President Donald Trump's tariffs on imports from Canada and abroad to the U.S. Court of International Trade, saying the decision is based on the constitutional question of the Indian commerce clause.

  • April 28, 2025

    Mich. Justices Won't Hear Cos.' Bid To Adjust Asset Basis

    Michigan's highest court declined Monday to review an appeals court's decision that two companies may not account for depreciation they didn't receive credit for under Michigan law to increase the basis of assets they sold when determining their state tax liabilities.

  • April 28, 2025

    Colo. House OKs Tax Break For Employee-Owned Businesses

    Colorado would offer a $1 million state tax deduction and other tax benefits for conversions of businesses into worker-owned cooperatives under a bill approved Monday by the state House of Representatives.

  • 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.

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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