State & Local
-
August 18, 2025
Texas Special Session To Include Cutting Property Taxes
Texas Republican Gov. Greg Abbott called for a special legislative session to address 19 orders of business, including reducing property tax burdens.
-
August 18, 2025
NJ Couple Filed Property Tax Appeal Too Late, Court Says
A county board of taxation correctly said it couldn't hear a challenge by two homeowners against their property's 2024 assessment because they filed it beyond a statutory deadline, the New Jersey Tax Court found, tossing the dispute.
-
August 18, 2025
Del. OKs Property Tax Installment Payments, Refund Change
Delaware made property tax changes, including allowing installment payments and changing refund rules, under bills signed by the governor.
-
August 18, 2025
Del. Codifies Counties' Power To Tax Property By Class
Delaware codified in statute the authority of counties and municipalities to impose separate tax rates on different classes of real property under legislation signed by the governor.
-
August 15, 2025
Ala. Cities' Suit Could Upend Remote Seller Tax Rules
A challenge by Alabama cities to the state's optional flat sales tax system for remote sellers could upend a program designed to reduce compliance burdens for out-of-state businesses that otherwise would need to navigate a patchwork of local rules when remitting taxes.
-
August 15, 2025
New Jersey AG Slams Power Broker's 'Flawed' Appeal Brief
South Jersey power broker George Norcross used a flawed argument in pushing back against New Jersey's effort to revive a dismissed criminal case against him, Attorney General Matthew Platkin has argued in a reply brief filed in state appellate court.
-
August 15, 2025
Retired EY Tax Ace Joins Atlanta Boutique
Atlanta-based law boutique Wiggam Law LLC has brought on a retired senior counsel at tax law boutique Asbury Law Firm, adding an attorney who previously led Ernst & Young's tax controversy practice for the central and southeastern U.S. and served as a trial attorney for the IRS, the boutique announced Friday.
-
August 15, 2025
Md.'s Digital Ad Tax Violates 1st Amendment, 4th Circ. Says
A provision in Maryland's digital advertising tax that prevents tech companies from directly passing the tax on to customers is unconstitutional, the Fourth Circuit said Friday, ruling that it unfairly suppresses companies' ability to explain the tax to consumers.
-
August 15, 2025
T-Mobile Owes $1.8M In NY Sales Tax On Service Fees
A T-Mobile entity owes sales tax on Federal Universal Service Fund fees it passed onto New York customers after failing to prove the fees should be exempt from tax, an administrative law judge ruled.
-
August 15, 2025
Taxation With Representation: Wachtell, Cooley, Sullivan
In this week's Taxation With Representation, the NBA signs off on the sale of the Boston Celtics, Gildan Activewear acquires HanesBrands, private equity shop Advent International buys insurance software firm Sapiens, and financial software provider MeridianLink goes private via its acquisition by Centerbridge Partners.
-
August 15, 2025
Nebraska Tax Board Backs $1.4M Valuation Of Medical Office
A Nebraska dental and physical therapy office was correctly assessed as a medical office, resulting in an increased assessment totaling $1.4 million, the state tax review commission said in an order released Friday.
-
August 15, 2025
NJ Revenues Through July Beat Last Year By $3B
New Jersey's general revenue collection from July 2024 through July outpaced the previous year's total by $3 billion, according to the state Department of the Treasury.
-
August 14, 2025
NY Assembly Bill Seeks Tax On Crypto, NFT Sales
New York would impose an excise tax on sales or transfers of cryptocurrencies and nonfungible tokens under a bill introduced in the state Assembly.
-
August 14, 2025
City Says Ala. Remote Sellers Tax Siphons Local Gov't Funds
Alabama's alternative sales and use tax payment system for remote retailers unlawfully diverts tax funds away from local governments, the city of Tuscaloosa and two other local government entities said in a complaint obtained Thursday by Law360.
-
August 14, 2025
Pa. Tax Board Must Revisit Denial Of Calif. Co.'s $4.9M Refund
The Pennsylvania Board of Finance and Revenue must review its denial of a California corporation's request for a refund of an overpayment of Pennsylvania income tax following a federal audit, the Commonwealth Court ruled Thursday.
-
August 14, 2025
Kentucky's General Revenue In July Falls $165M
Kentucky's general fund revenue in July lagged behind last year's collection for the same month by $165 million, according to the state Department of Revenue.
-
August 14, 2025
ND Revenues Beat Estimate By $116M
North Dakota's general revenues for the biennium that ended in June outperformed a forecast by $116 million, according to the state Legislative Council.
-
August 14, 2025
Del. Lawmakers Seek Study To Fix Property Tax Assessments
Delaware's General Assembly called for an immediate review of a recent statewide property reassessment to develop legislation to improve the state's property tax assessment process under a Senate concurrent resolution passed by state lawmakers.
-
August 14, 2025
Clark Hill Expands Tax Bench With Plunk Smith Atty In Texas
Clark Hill PLC announced Thursday that it has bolstered its tax and estate planning group in North Texas with an attorney who came aboard from Plunk Smith PLLC.
-
August 13, 2025
Fla. Court Rules 50% Property Transfer Resets Tax Cap
A Florida appeals court ruled Wednesday that the transfer of 50% ownership of a commercial property constituted a change of ownership under state law, making the property ineligible for the 10% annual cap on any increase in assessed value for property tax purposes.
-
August 13, 2025
2nd Circ. Upholds Ban On Certain SALT Cap Workarounds
An Internal Revenue Service rule prohibiting charitable donation workarounds to the federal cap on state and local tax deductions will remain in place, a Second Circuit panel said Wednesday, affirming a district court determination that upheld the agency's ban on the programs.
-
August 13, 2025
Anheuser-Busch Sales Tax Fight Ends As Mo. Grants Refund
Missouri's tax department and Anheuser-Busch ended their dispute over about $262,000 in sales and use taxes the brewer said it paid on exempt transactions, with the state agreeing to send the company a refund, according to filings with the state Administrative Hearing Commission.
-
August 13, 2025
Ohio High Court Affirms Board's $3.7B Pipeline Valuation
The Ohio Board of Tax Appeals was correct when it accepted the state commissioner's valuation of a pipeline over the pipeline's claims that it was overvalued by $1.7 billion, the state Supreme Court ruled Wednesday.
-
August 13, 2025
2nd Circ. Asked To Review Bid To Bar NYC Congestion Pricing
The Second Circuit should review a federal court's decision to grant the Metropolitan Transportation Authority and Triborough Bridge and Tunnel Authority's bid to dismiss a pair of lawsuits alleging Manhattan's congestion pricing tolls are discriminatory and trample on motorists' right to travel, a New York county argued Tuesday.
-
August 13, 2025
Ohio Justices Toss Tax Bill On Timber Farm's Mercedes
A timber farm's purchase of a Mercedes-Benz vehicle that helps workers tend the land qualifies for a use tax exemption for items used primarily for farming purposes, the Ohio Supreme Court ruled Wednesday.
Expert Analysis
-
The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
-
It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
-
How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
-
Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
-
Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
-
3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
-
Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
-
Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
-
Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
-
Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.
-
How To Grow Marketing, Biz Dev Teams In A Tight Market
Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
-
Rock Climbing Makes Me A Better Lawyer
Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.