State & Local
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October 22, 2025
COST Urges Ky. Justices To Reject Walgreens' Tax Valuations
Kentucky's Supreme Court should reverse an appeal court's ruling finding that a local assessor correctly took above-market contract rents into consideration when valuing several Walgreen store properties, the Council on State Taxation said, because it unfairly raised their assessed values.
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October 22, 2025
Capital One Freed From Fla. Tax On Interest, Swipe Charges
Two Capital One entities don't owe Florida taxes on credit card interest and interchange fees stemming from transactions involving Florida customers because the banks didn't receive the income at issue inside the state, a Florida court ruled in an opinion made public Wednesday.
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October 22, 2025
Mich. House OKs Excluding Device Trade-Ins From Tax
Credit given by businesses to Michigan customers for trading in portable electronic devices would be exempt from sales and use tax under bills passed by the state House of Representatives.
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October 22, 2025
Ala. Tribunal Grants Full Exemption Of Wastewater Equipment
An Alabama company is entitled to a full sales tax exemption for its purchases of equipment used in wastewater management, the state tax tribunal ruled, reversing the state Department of Revenue's position.
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October 22, 2025
Ariz. Revenue Through Sept. Beats Estimate By $148M
Arizona's general fund collection from July through September was $148 million stronger than estimated, the state's Joint Legislative Budget Committee reported.
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October 22, 2025
NY Bill Seeks Clean Energy Payment Exemption For Tax Caps
New York would exempt payments in lieu of taxes for renewable energy projects from local governments' property tax cap calculations under a bill introduced in the state Assembly.
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October 22, 2025
Okla. Tax Revenue Through Sept. Up $108M From Estimate
Oklahoma's general fund revenue from July through September outpaced a forecast by $108 million, according to the state Office of Management and Enterprise Services.
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October 21, 2025
Wash. Tax Dept. Leader To Retire After 37 Years In Gov't
The director of Washington state's tax agency will step down at the end of the year after working in various roles in the state's government for 37 years, Washington's governor said Tuesday.
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October 21, 2025
Mass. Draft Release Outlines Federal Income Tax Conformity
The Massachusetts Department of Revenue outlined Tuesday the conformity of the state's individual income tax and corporate excise tax with changes in federal law under the budget bill signed in July by President Donald Trump.
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October 21, 2025
'Revenge Tax' May Reappear If Pillar 2 Talks Stall, Pros Say
Republican lawmakers are likely to revive what is commonly known as the revenge tax if countries are unable to flesh out a tentative agreement to effectively exempt U.S. companies from the 15% global corporate minimum tax regime known as Pillar Two, practitioners said Tuesday.
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October 21, 2025
Tenn. Revenues Through Sept. Top Estimates By $36M
Tennessee's revenue collection from August through September beat forecasts by $36 million, according to the state Department of Revenue.
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October 21, 2025
Utah Tax Initiative Sponsors Can't Go To State Justices
A group of sponsors of tax initiatives that would rewrite Utah's tax code must bring their complaint to have the initiatives appear on the 2026 ballot to the state district court despite time constraints, the Utah Supreme Court ruled.
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October 21, 2025
Jones Walker Expands To Chicago With Tax Partner Hire
Jones Walker LLP has hired a Chicago-based attorney for its transactional tax team from Chapman and Cutler LLP, marking its first move into Illinois.
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October 21, 2025
RI Revenue Through August Beats Forecast By $3.2M
Rhode Island's general fund revenue in July and August totaled $3.2 million more than a budget estimate, according to the state Department of Revenue.
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October 21, 2025
New York Tax Collections Up $5.4B Through Sept.
New York's tax revenue collection from April through September beat last year's total for the same period by $5.4 billion, according to a report by the state Department of Taxation and Finance.
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October 21, 2025
NY Assembly Bill Seeks Tax On Energy Used In Crypto Mining
New York would impose an excise tax on energy used to power cryptocurrency mining operations under a bill introduced in the state Assembly.
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October 21, 2025
Medtronic Says 8th Circ. Wrongly Tossed Tax Court's Method
The Eighth Circuit's rejection of the U.S. Tax Court's latest ruling on the pricing of Medtronic intangibles placed unnecessary restrictions on the court's unspecified method addressing such assets transferred to Puerto Rico, the company argued as it asked the circuit court to rethink its decision.
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October 20, 2025
NY AG Reaches Deal With Accounting Firm Over Data Breaches
A certified public accounting firm has agreed to pay $60,000 and improve its data security to resolve the New York attorney general's claims that it failed to adequately protect unencrypted Social Security numbers and other personal information swept up in a pair of data breaches or swiftly notify affected clients.
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October 20, 2025
Emergency Tariffs Unlawfully Unprecedented, Justices Told
The International Emergency Economic Powers Act has never been used until President Donald Trump to impose tariffs, and nowhere does the law provide that explicit authority, a dozen states, several small businesses and a pair of Illinois toymakers told the U.S. Supreme Court Monday.
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October 20, 2025
Tenn. Religious Group Can't Boot Judge From Tax Dispute
A trial judge who denied a property tax exemption sought by a religious group did not exhibit bias in her ruling, a Tennessee appeals court ruled, finding that a pastor and priest seeking to have her recused have no grounds to do so.
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October 20, 2025
Calif. Agency Has To Follow Refund Order, State Justices Told
The California Department of Tax and Fee Administration should not have been allowed to challenge a state Office of Tax Appeals order granting a tobacco company an excise tax refund, a tax education organization told the state Supreme Court in support of the company's petition for review.
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October 20, 2025
Minneapolis Hilton Wins $70M Cut To Tax Value
The Minnesota Tax Court has lowered the assessed values of a Hilton hotel in Minneapolis for each of four years, including by $70 million for 2017, adopting the owner's method for parsing the hotel's tangible and intangible assets.
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October 20, 2025
Ohio Bill Floats County Panels To Streamline Tax Operations
Ohio would direct counties to establish committees to evaluate and improve the efficiency of local taxing entities' operations under a bill introduced in the state House of Representatives.
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October 17, 2025
Trump Orders Truck Tariffs, Expands Auto Rebate Program
President Donald Trump signed an executive order Friday to begin anticipated tariffs on heavy and medium trucks on Nov. 1, while expanding a program that domestic auto manufacturers are already utilizing for rebates to existing tariffs on auto vehicles.
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October 17, 2025
NYC Pitches Following MTC Position On Internet Activities
New York City would follow the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections against income taxes under regulations proposed by the city's tax agency.
Expert Analysis
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.
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Del. Dispatch: General Partner Discretion In Valuing Incentives
In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.
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Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.
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9th Circ. Has Muddied Waters Of Article III Pleading Standard
District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.