State & Local

  • July 07, 2025

    Calif. OTA Says COVID Delay Doesn't Extend Refund Deadline

    The postponement of a tax due date does not affect when the clock for refund claims starts running, the California Office of Tax Appeals said in a pending precedential opinion released Monday that involved a pandemic-related extension.

  • July 07, 2025

    Calif. Boat Dealer Doesn't Owe Tax On Manufacturer's Rebate

    A California boat dealer does not owe sales tax on one of the promotional allowances it was given by a boat manufacturer despite running a deal on the manufacturer's brand of boats after receiving the allowance, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Calif. Tax Appeals Office Has Jurisdiction On Refund Cases

    The California Office of Tax Appeals, not the Franchise Tax Board, has jurisdiction over a refund claim filed by a couple who had already paid $755,000 in taxes, penalties and interest, according to a precedential OTA opinion released Monday.

  • July 07, 2025

    RI Justices Reject Verizon's $21M Refund Over Depreciation

    A Rhode Island trial court correctly found that the state applied the correct depreciation approach to property owned by Verizon, the state Supreme Court ruled, affirming the denial of the company's $21 million refund request.

  • July 07, 2025

    Mass. Enacts $61B Budget With No Tax Hikes

    Massachusetts will operate with a nearly $61 billion budget in fiscal year 2026 under legislation signed by Democratic Gov. Maura Healey that doesn't entail any tax increases.

  • July 07, 2025

    California Man On Hook For Former Business's Sales Tax

    A California man who was the responsible party for his business that operated a restaurant franchise willfully failed to pay the business's sales tax liability and must cover the remaining debt, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Calif. Contractor Denied Sales Tax Deduction

    A California construction contractor failed to prove it was entitled to a deduction of sales tax paid on purchases for resale, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Maine Authorizes Task Force To Explore Property Tax Changes

    Maine authorized the creation of a task force to explore the need for legislation and constitutional amendments to provide more effective property tax relief for residents under a bill signed by the governor.

  • July 07, 2025

    Alabama Couple Can Deduct Farm Expenses, Tribunal Rules

    An Alabama couple can claim business expense deductions related to their farm because the farm was run as a for-profit business, the state's tax tribunal ruled.

  • July 07, 2025

    Iowa Total Receipts Fall $616M From Last Year

    Iowa's general revenue collection for the fiscal year that ended last month dropped from the prior year's total by $616 million, according to a report by the state's Department of Management.

  • July 07, 2025

    Arkansas Revenues Through June Beat Forecast By $153M

    Arkansas' net general revenues from July through June exceeded expectations by $153 million, the state Department of Finance and Administration reported.

  • July 03, 2025

    Colo. Sales Tax Applies To Netflix Subscriptions, Court Rules

    Netflix's streaming services in Colorado are tangible personal property subject to sales tax, a state appeals court ruled, reversing a district court's finding that the subscriptions were not taxable under state law because they were not tangible physical items.

  • July 03, 2025

    G7 Deal's Details To Dictate How US Cos. Fare Under Pillar 2

    Republicans' international tax changes in their major reconciliation bill that passed Thursday raise questions about the U.S. tax system's ability to coexist with the OECD-designed Pillar Two global minimum tax regime.

  • July 03, 2025

    Top State & Local Tax Policies Of 2025: Midyear Report

    Some states have sought to change their tax regimes this year to target high-income earners in a bid to increase revenue. But others have done the opposite, opting to continue tax cuts even though federal funding for social programs may be constrained by the proposed federal budget. Here, Law360 looks at some of the top trends in state and local tax policy so far in 2025.

  • July 03, 2025

    Circuit-By-Circuit Recap: Justices Send Message To Outliers

    It was a tough term at the U.S. Supreme Court for two very different circuits — one solidly liberal, one solidly conservative — that had their rulings overturned in eye-popping numbers. But it was another impressive year for a relatively moderate circuit that appears increasingly simpatico with the high court.

  • July 03, 2025

    The Moments That Shaped The Universal Injunction Case

    The U.S. Supreme Court voted along ideological lines when it hindered the ability of federal district court judges to issue nationwide pauses on presidential policies, but that outcome didn't seem like a foregone conclusion during oral arguments earlier this year. What do the colloquies suggest about the justices' thinking? Here are some moments that may have swayed them.

  • July 03, 2025

    Wisconsin Cuts Income Tax In Final Budget Compromise

    Wisconsin will increase the income threshold subject to the state's second-lowest income tax rate as part of a biennial budget deal signed by the state's Democratic governor Thursday, which will also secure roughly $1.3 billion in tax relief.

  • July 03, 2025

    Trump Signs Republicans' Massive Tax, Policy Bill Into Law

    In a resounding political victory, President Donald Trump signed congressional Republicans' sweeping tax and policy bill the day after the House narrowly passed the Senate's version of the budget legislation.

  • July 03, 2025

    The Firms That Won Big At The Supreme Court

    The number of law firms juggling three or more arguments before the U.S. Supreme Court this past term nearly doubled from the number of firms that could make that claim last term.

  • July 03, 2025

    Breaking Down The Vote: The High Court Term In Review

    The U.S. Supreme Court once again waited until the term's closing weeks — and even hours — to issue some of its most anticipated and divided decisions.

  • July 03, 2025

    Maine Conforms Tax Statutes With Federal Code Through 2024

    Maine conformed its tax statutes to the Internal Revenue Code as amended through 2024 under a bill signed by the governor.

  • July 02, 2025

    Top Federal Tax Policies Of 2025: Midyear Report

    At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.

  • July 02, 2025

    Okla. Justices Say Tribal Citizen Must Pay State Income Taxes

    Oklahoma's high court upheld a decision to deny a state tax-exempt status for a member of the Muscogee (Creek) Nation, saying that a 2020 U.S. Supreme Court decision affirming the boundaries of the tribe's reservation does not apply in the dispute.

  • July 02, 2025

    Mich. House Bills Seek Biodiesel Income Tax Credits

    Michigan would offer income tax credits to producers and sellers of biodiesel fuel under a pair of bills introduced in the state House of Representatives.

  • July 02, 2025

    La. Reverts To Former Tax Rule For Drop Shipment Sourcing

    Louisiana retroactively reinstated its long-standing state sales tax sourcing practice for drop shipments under a bill that became law without the governor's signature.

Expert Analysis

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

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