State & Local

  • October 09, 2025

    Perrigo Tax Based On Realized Receipts, Ohio Board Says

    Perrigo owes Ohio tax only on the net price it received for its pharmaceutical products, not on the price that was listed but which the manufacturer never realized, the state Board of Tax Appeals said Thursday.

  • October 09, 2025

    Mich. To Allow Tax Deductions For Tips, OT Pay

    Michigan will conform to the federal tax deductions for tip income and overtime pay under a bill signed by Democratic Gov. Gretchen Whitmer.

  • October 09, 2025

    GOP Sen. Joins Dems On Bill To Nix Trump's Global Tariffs

    Several Senate Democrats and one Republican introduced legislation Thursday to eliminate the national emergency associated with President Donald Trump's so-called reciprocal tariff regime.

  • October 09, 2025

    La. Tax Collection In September $150M Short Of Last Year

    Louisiana's revenue collection in September fell $150 million compared with the same period last year, according a state Department of Revenue report released Thursday.

  • October 09, 2025

    Calif. Modifies Time Frame For Approved Local Tax Measures

    California modified statutes governing when adopted local transactions and use tax ordinances may go into effect and clarifying when property tax payments are deemed to have been received by a local taxing authority under a bill signed by Gov. Gavin Newsom.

  • October 09, 2025

    SD Total Revenues Through September Lower By $17M

    South Dakota's general revenue from July through September underperformed forecasts by $17 million, according to the state Bureau of Finance and Management.

  • October 09, 2025

    Minn. Child Care Property Exempt From Tax, Court Says

    A Minnesota child care center is exempt from property tax, the state's tax court ruled, rejecting a county's assertion that the property did not meet the requirement that the owners be the operators of the facility.

  • October 08, 2025

    Trump Tariffs Unconstitutional, Watchdog Tells Justices

    Either President Donald Trump doesn't have authority to impose tariffs under the International Emergency Economic Powers Act, or the law is unconstitutional, the nonprofit group Consumer Watchdog told the U.S. Supreme Court Wednesday, urging the justices to affirm lower court rulings deeming those measures unlawful.

  • October 08, 2025

    Whirlpool Loses $15.8M Ohio Refund Bid Over Temp Workers

    Whirlpool purchased taxable employment services when it hired contractors from a staffing firm and the company owes $15.8 million in Ohio use tax, the state board of tax appeals ruled.

  • October 08, 2025

    Group Claims Mich. 24% Pot Tax Enacted Unlawfully

    Michigan's impending wholesale marijuana tax was approved by lawmakers unlawfully, an industry group alleged, saying the legislation signed by Gov. Gretchen Whitmer authorizing the tax did not have the votes of three-fourths of the majorities required in each legislative chamber.

  • October 08, 2025

    Ind. Justices Toss Tax Challenge Over Homestead's Scope

    Indiana homeowners who claim that the 1-acre limit for the state's reduced homestead tax rate is unconstitutional failed to show that property beyond that limit is used as part of their primary residence, which undercuts their case, the state Supreme Court ruled Wednesday.

  • October 08, 2025

    Calif. Amends Trust Definition For State Income Taxes

    California amended its definition of an incomplete gift nongrantor trust for state personal income tax purposes under clarifying legislation signed by Democratic Gov. Gavin Newsom.

  • October 08, 2025

    Wis. Assembly OKs Child Care, Housing Tax Credit Expansion

    Wisconsin would expand its business development tax credit to include contributions made to a third party to build workforce housing and create employee child care programs under a bill passed by the state Assembly.

  • October 08, 2025

    Mo. Revenue Through Sept. Drops $19M From Last Year

    Missouri's general fund revenue from July through September lagged behind last year's total during that time frame by $19 million, according to the state Department of Revenue.

  • October 08, 2025

    Ore. Tax Court Not Swayed By Biz Owner's Notification Claim

    An Oregon business owner's appeal of his withholding liabilities was untimely, the state tax court said, rejecting his claims that he was not properly notified of the liabilities and that a long-term employee embezzled funds intended for payroll tax obligations.

  • October 08, 2025

    Denver Attorney Returns To Reed Smith State Tax Team

    Reed Smith is expanding its tax practice with the return of an experienced attorney, now based in Denver, with multistate experience in the full spectrum of tax issues.

  • October 07, 2025

    Cruise Cos. Say Tax Injunction Act Doesn't Bar Hawaii Suit

    A group of cruise companies should be allowed to proceed with their complaint against the state of Hawaii for an extension of a transient occupancy tax to cruise passengers, the companies told a federal district court, saying the Tax Injunction Act doesn't bar the complaint.

  • October 07, 2025

    States' Digital Ad Tax Pursuits Continue Despite Pushback

    State lawmakers show no signs of stopping to file bills seeking digital advertising taxes, efforts that are primed to continue even as the states that have adopted such measures are mired in litigation.

  • October 07, 2025

    Calif. OTA Upholds Tax Penalty For Trust's Late Payment

    A California trust that incorrectly calculated its tax liability for a quarterly payment owes a penalty because there were no qualifying circumstances that stopped it from making the payment, the state Office of Tax Appeals ruled.

  • October 07, 2025

    NY Tax Reg Doesn't Conflict With PL 86-272, State Tells Panel

    A New York regulation that outlines when out-of-state businesses' online activities can render them subject to tax doesn't conflict with a federal law's constraints on states' taxing powers, the state's tax agency told a state appeals court.

  • October 07, 2025

    Fla. Net Revenue Through August Beats Estimate By $114M

    Florida's net revenue collection in July and August outpaced a forecast by $114 million, according to the state Department of Revenue.

  • October 07, 2025

    Vape Cos. And Sellers Urge 4th Circ. To Block NC Regulation

    A group of vaping interests is defending its bid to block enforcement of a new North Carolina law regulating the sale of e-cigarettes, saying the state is wrong to argue that the law is not preempted by federal law.

  • October 07, 2025

    Calif. Allows Tax Break For Solar Property Until Owner Change

    A California property tax exclusion for newly built solar energy systems that is set to end in 2027 will continue to apply until there is a change in a qualifying property's ownership under a bill signed by Democratic Gov. Gavin Newsom.

  • October 06, 2025

    NYC Tribunal Adds ALJ With 25 Years Of Tax Experience

    The New York City Tax Appeals Tribunal's Administrative Law Judge Division added an ALJ in September with more than two decades of tax law experience, the second appointment to the division since May after it lacked any ALJs to hear cases for several months.

  • October 06, 2025

    Calif. OTA Backs Increased Sales Tax Bill For Coffee Shop

    A California coffee shop was correctly assessed additional sales tax by the state's tax agency after a review of its books, the Office of Tax Appeals ruled, saying the business failed to present evidence to prove the calculation overstated its sales.

Expert Analysis

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

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