State & Local

  • October 23, 2025

    Colo. Revenues In September Rise $30M From Last Year

    Colorado's total revenue collection in September outpaced last year by $30 million, according to the state Department of Revenue.

  • October 22, 2025

    Banks Want Ill. Fee Law Block Extended To Card Networks

    Banking industry groups urged an Illinois federal judge Wednesday to permanently block an Illinois law that bans swipe fees on tax and tip portions of payment card transactions, arguing she has already correctly held that national banks are federally preempted from its reach, and that the court should extend that relief to card networks and others involved in the payment process.

  • October 22, 2025

    Partnership Tax Sourcing Guidelines Unveiled By MTC Group

    The Multistate Tax Commission group working on state taxation of partnerships released Wednesday a set of recommendations for sourcing partnership income and said it would use those recommendations as a guide for states to use.

  • October 22, 2025

    SC Counties Can Fund Works With Future Sales Tax Revenue

    South Carolina counties that have begun work on a capital project before imposing a local option sales and use tax to help with funding may pay for it another way and then be reimbursed when the tax is approved by voters, the state tax agency said Wednesday.

  • October 22, 2025

    Challenge To Calif. Apportionment Change Stalled By Court

    Cases brought by two groups challenging a California law that could prevent taxpayer wins, like the decision allowing Microsoft to include all its foreign income in its sales factor denominator, are not ripe for review, a state court said.       

  • October 22, 2025

    Fla. Biz Entitled To Interest On $3.2M Gas Tax Refund

    A Florida fuel company is owed interest on its $3.2 million refund of gas tax that was paid twice, the state appeals court ruled Wednesday, because state statute requires interest to be paid.

  • October 22, 2025

    Calif. Cannabis Excise Tax Covers Purchaser's Entire Bill

    Taxable gross receipts from California cannabis sales encompass the entire amount paid by the purchaser, including credit card fees, handling fees and mandatory plastic bag purchases, the California Department of Tax and Fee Administration clarified.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • 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.

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