State & Local
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April 14, 2025
NC Tax Revenue Collection Through March Up $476M
North Carolina's general revenue collection from July through March outpaced last year's total for the same period by $476 million, according to a report the Office of the State Controller released Monday.
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April 14, 2025
Ohio Revenues Through March Beat Estimates By $297M
Ohio's general revenue collection from July through March outpaced forecasts by $297 million, according to a report by the Office of Budget and Management.
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April 14, 2025
Ark. Creates Tax Credit For Sustainable Aviation Fuel Makers
Arkansas created an income tax credit for qualified manufacturers of sustainable aviation fuel under a bill signed by Gov. Sarah Huckabee Sanders.
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April 14, 2025
Indiana General Revenues Through March Up By $153M
Indiana's total general revenue collection from July through March outpaced last year's collection for the same period by $153 million, according to a report by the State Budget Agency.
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April 14, 2025
Colo. Lawmakers OK Higher Maximum Local Lodging Tax Rate
Colorado would raise the maximum local lodging tax rate that counties could impose under legislation approved by the General Assembly.
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April 14, 2025
Ala. High Court Says Condo Incorrectly Classified
An Alabama condominium unit owned by a limited liability company was put in the wrong property class by a trial court, the state's Supreme Court said, because it was not exclusively used as a dwelling by the LLC.
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April 11, 2025
Ala. Justices Nix Owner Property Tax Break For LLC
An Alabama condominium was correctly reclassified for property tax purposes because the couple who own the property had transferred ownership to a limited liability company, the state Supreme Court ruled Friday.
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April 11, 2025
Colo. Sen. Panel OKs Sales Tax Search Improvement
Online searches for Colorado sales and use tax license information would be made easier to use under legislation passed Friday by a state Senate committee.
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April 11, 2025
Minn. Panel Advances New Markets Tax Credit Plan
Minnesota would establish a new markets tax credit program similar to the federal credit for investments in qualified community development entities under legislation advanced by a state House of Representatives panel.
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April 11, 2025
Ala. Taxpayers Met Deadline For $300 Rebate, Tribunal Says
An Alabama couple timely filed their 2021 state income tax return and qualified for a one-time state tax refund, the Tax Tribunal said Friday, reversing a Department of Revenue determination.
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April 11, 2025
Mich. Top Court Won't Hear Appeal Of $217M Dam Repair Tax
The Michigan Supreme Court on Friday said it wouldn't hear an appeal from a host of homeowners challenging a $217 million special assessment to fund the repair of dams and restoration of lakes after 2020 floods that devastated mid-Michigan counties.
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April 11, 2025
Minn. Revenues Through March $244M Ahead Of Forecasts
Minnesota's general revenue collection from June through March outpaced forecasts by roughly $244 million, according to a report by the state's Office of Management and Budget.
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April 11, 2025
New Calif. Tax Appeals Head Affirms Focus On Transparency
The new executive director of the California Office of Tax Appeals says she is focused on transparency for all parties and vows to make the office's guidance and proceedings as accessible as possible. Here, Law360 speaks with Myriam Bouaziz about her latest role and the inner workings of the OTA.
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April 11, 2025
Calif. Revenues Through March $4.5B Over Estimates
California's general revenue collection from July through March outpaced estimates by $4.5 billion, according to a report by the State Controller's Office.
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April 11, 2025
Taxation With Representation: Norton Rose, Ropes & Gray
In this week's Taxation With Representation, Capri Holdings sells Versace to Prada, Woodside Energy sells a liquefied natural gas terminal stake to Stonepeak, crypto infrastructure firm Ripple acquires prime brokerage platform Hidden Road, and Bain Capital takes a stake in Lincoln Financial.
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April 11, 2025
Ark. Bars Sales, Use Tax Assessments On Exempt Property
Arkansas prohibited the assessment of sales or use tax on tangible personal property that has been the subject of an appeal and determined to be exempt by an administrative or court decision under a bill signed by Gov. Sarah Huckabee Sanders.
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April 10, 2025
Kan. Legislature Overrides Veto Of Tax Cuts Linked To Goals
The Kansas Legislature on Thursday overrode the governor's veto of a bill that decreases the state's income and privilege tax rates if certain general revenue fund goals are met.
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April 10, 2025
Minn. Panel Advances Nonresidents' 30-Day Tax Safe Harbor
Residents of certain states who earn income in Minnesota for fewer than 30 days in a tax year would be exempt from filing income tax returns in the state under legislation advanced Thursday by a state House panel.
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April 10, 2025
Maine Bill Seeks Tax Exemption For Biz Property Below $50K
Maine would exempt business personal property from tax if it is valued at less than $50,000 under a bill introduced Thursday in the state Senate.
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April 10, 2025
DeSantis Criticizes Fla. House's Broad Sales Tax Cut Plan
Florida Gov. Ron DeSantis on Thursday criticized a sales tax rate cut bill recently passed by the state's House of Representatives, saying he prefers targeted sales tax holidays and property tax relief over a broad sales tax reduction that would apply to tourists' purchases.
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April 10, 2025
Minn. House Panel Advances Private Tax Letter Program
Minnesota would adopt a private letter ruling program to provide confidential guidance to taxpayers who ask for it under legislation advanced Thursday by a state House committee.
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April 10, 2025
Pa. Justices Try To Referee Pittsburgh's 'Jock Tax'
Pennsylvania's Supreme Court justices looked to punt Thursday on whether the city of Pittsburgh's "jock tax" was uniform enough to pass constitutional muster, taking the unusual step of ordering extra briefing on how the city might offer tax credits for the 3% levy it put on nonresident entertainers' income earned at publicly funded venues.
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April 10, 2025
Sullivan & Worcester Hires Fried Frank REIT Tax Pro
Sullivan & Worcester LLP announced Thursday that it has hired a Fried Frank Harris Shriver & Jacobson LLP partner, noting that the attorney comes to the firm with deep real estate investment trust tax expertise.
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April 10, 2025
Dechert Tax Pro Jumps To Whiteford In NY
Whiteford Taylor & Preston LLC has added an experienced transactional tax attorney from Dechert LLP as a partner to its practice in New York, the firm announced.
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April 10, 2025
Wash. To Require Reports For News Publishers' Tax Breaks
Washington state will require businesses that claim a tax break for the publication of newspapers or eligible digital media content to either file a tax performance report with the state or repay the tax at a special rate under clarifying legislation signed by the governor.
Expert Analysis
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Firms Must Rethink How They Train New Lawyers In AI Age
As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.
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Think Like A Lawyer: Always Be Closing
When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.
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Credit Cards And Trading Cards: SALT In Review
From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Calif. Budget Will Likely Have Unexpected Tax Consequences
A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.
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Litigation Inspiration: Attys Can Be Heroic Like Olympians
Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.
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Lean Into The 'Great Restoration' To Retain Legal Talent
As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.
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How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.