State & Local
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									September 09, 2025
									NY Appeals Tribunal Finds Property Transfers Triggered TaxA New York administrative law judge mischaracterized a transaction from when a property was transferred between related entities, the New York City Tax Appeals Tribunal ruled, finding the transfers were taxable. 
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									September 09, 2025
									Mo. Revenues Through August Rise $95M From Last YearMissouri's general fund revenue collection in the first two months of the fiscal year outpaced last year during the same time period by $95 million, according to the state Department of Revenue in a report released Tuesday. 
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									September 09, 2025
									Ore. Owes ABC Enhanced Interest After Order, Tax Court SaysOregon's tax department must pay an enhanced interest rate on a refund due to entertainment giant ABC starting 61 days after the state tax court's order on the matter, the tax court said, regardless of whether that judgment is appealed to the state Supreme Court. 
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									September 09, 2025
									NC Revenues In 2025 Fiscal Year Beat Last Year By $865.5MNorth Carolina's revenue collection in fiscal year 2025 outpaced the previous year's collection by $865.5 million, the state controller reported Tuesday. 
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									September 09, 2025
									Colorado Justices Uphold Rejection Of City's Telecom TaxTax ordinances in a Colorado city aimed at telecommunications providers, including a T-Mobile subsidiary, established new taxes without voter approval in violation of the state's Taxpayer Bill of Rights, the state Supreme Court ruled. 
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									September 09, 2025
									States Urge Justices To Quickly Rule Against Trump's TariffsThe U.S. Supreme Court should quickly consider the appeal of the Federal Circuit's ruling that President Donald Trump's emergency tariffs are unlawful and affirm that the International Emergency Economic Powers Act doesn't provide the authority to impose duties, the states challenging the measures told the justices this week. 
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									September 09, 2025
									Alaska Sourcing, Online Biz Apportionment Shift Sent To Gov.Alaska would shift out-of-state companies doing business in the state to market-based sourcing and adopt single-sales-factor apportionment for "highly digitized businesses" that complete at least 50% of their sales in the state electronically under a bill sent to the governor. 
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									September 08, 2025
									JetBlue Loses Fla. Tax Fight Over Airline Revenue MilesA Florida judge rejected JetBlue's claims that the state's method of apportioning airline income by counting miles flown outside the state's borders is unconstitutional, saying that the formula ensures that "Florida reaches no more than its fair share" of tax. 
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									September 08, 2025
									Pa. Top Court Snapshot: Clickwrap Agreements, Mail-In VotesThe Pennsylvania Supreme Court will return from its summer break with a couple of familiar issues, including the heavily litigated issue of discarding undated mail-in ballots and a much-anticipated review of common "clickwrap" agreements for apps and websites. Here are some of the cases the state's justices will hear in their Sept. 9-11 session. 
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									September 08, 2025
									Texas Co. Fights NJ Tax Bill Stemming From Online TrainingsA Texas-based electrical wire manufacturer challenged a New Jersey tax agency's determination that the company couldn't claim P.L. 86-272 tax protections due to online training courses about its products that a contractor offered to New Jersey residents. 
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									September 08, 2025
									Colo. Says Tariffs To Sink Revenue By $681M Over 2 YearsThe tariffs ordered by President Donald Trump could reduce Colorado general fund revenue by $681 million over the next two years, according to a report by the budget office of Gov. Jared Polis. 
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									September 08, 2025
									NY Buyer In Sunoco Bulk Sale Found Liable For Sales TaxA New York auto service company that bought business assets from a Sunoco gas station in a bulk sale is liable for sale tax that had been owed by the seller, a state tax tribunal ruled, saying the buyer failed to notify the state of the sale. 
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									September 08, 2025
									Former Skadden Atty Moves Tax Practice To Simpson ThacherSimpson Thacher & Bartlett LLP has deepened its transactional resources in the New York office with the recent addition of an attorney who moved his practice from Skadden Arps Slate Meagher & Flom LLP after 15 years. 
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									September 08, 2025
									Conn. Tax Atty Wants Full Appeals Court To Rethink Her FiringConnecticut's former tax legal director has asked the full Connecticut Appellate Court to reconsider an appellate panel's ruling that found her firing was proper after she used her work computer to send unauthorized draft legislation to a lobbyist, arguing that as a case of first impression it is important for the full court to weigh in. 
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									September 08, 2025
									IRS Appeals Office Chief Joins Skadden's DC Tax TeamSkadden Arps Slate Meagher & Flom LLP has hired the leader of the IRS Independent Office of Appeals, who brings years of experience helping resolve tax disputes and controversies, to the firm's team in the nation's capital, the firm said Monday. 
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									September 08, 2025
									Mass. Tax Revenue Through August Beats Estimate By $175MMassachusetts' tax revenue collected in July and August exceeded last year's by $175 million, according to a report by the state Department of Revenue. 
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									September 08, 2025
									Pa. Bill Aims To Stop Reassessments For Small ImprovementsPennsylvania would allow small property improvements without the trigger of a reassessment under a bill introduced in the state Senate. 
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									September 08, 2025
									Maryland Projects $206M Revenue Drop From Federal BillMaryland could experience a two-year $206 million drop in revenues due to tax changes in the recent federal budget bill, according to a state report, though total state revenues are estimated to rise in later years. 
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									September 08, 2025
									NY Bill Would OK Taxpayer Address Sharing To Return FundsNew York state would authorize its Department of Taxation and Finance to share taxpayers' addresses with the state comptroller's office for purposes of returning unclaimed funds under a bill introduced in the state Assembly. 
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									September 05, 2025
									Mo. House Resolution Seeks Vote On Narrowed Property TaxMissouri would ask voters to decide if the state should amend its constitution to designate real property as the only property classified for property tax purposes under a joint resolution filed in the state House of Representatives and submitted to a special legislative committee Friday. 
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									September 05, 2025
									Ore. Court Finds Claim For Tax Sale Proceeds UntimelyAn Oregon county violated the U.S. Constitution when it retained the surplus proceeds of a tax sale, a state appeals court ruled, but the property owner's claim for the funds was untimely and a lower court was correct to dismiss it. 
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									September 05, 2025
									Sterlington Adds More Morgan Lewis Private Wealth AttysSterlington PLLC has announced that it is expanding its Philadelphia office, which it launched earlier this summer with a three-person private wealth team from Morgan Lewis & Bockius LLP, by bringing on a team of their former colleagues. 
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									September 05, 2025
									Neb. Says Fed. Budget Act May Cut Tax Revenues By $400MNebraska's Department of Revenue warned that tax changes in the 2025 federal budget act affecting business and individual taxable income may reduce state tax collections by more than $400 million over the next four years. 
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									September 05, 2025
									Ohio Property Owner's Pulling Of Complaint Dooms AppealAn Ohio board of revision lacked jurisdiction to issue a ruling retaining the assessed value of a property after its owner withdrew a complaint challenging the assessment, the state Board of Tax Appeals said, dismissing the owner's appeal of the decision. 
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									September 05, 2025
									Taxation With Representation: Milbank, Wachtell, LathamIn this week's Taxation With Representation, aircraft lessor Air Lease Corp. agrees to a take-private deal, Evernorth Health Services invests billions in Shields Health Solutions, Cadence Design Systems Inc. acquires the design and engineering business of Hexagon AB, and Kraft Heinz Co. plans to split into two independent, publicly traded companies. 
Expert Analysis
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								E-Discovery Quarterly: Rulings On Custodian Selection  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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								Exploring Venue Strategy For Trump-Era Regulatory Litigation  Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington. 
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								Tops In Their Field: SALT In Review  RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies. 
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								How Changes In State Gift Card Laws May Affect Cos. In 2025  2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird. 
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								An Associate's Guide To Career Development In 2025  As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm. 
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								Making The Pitch To Grow Your Company's Legal Team  In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey. 
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								When US Privilege Law Applies To Docs Made Outside The US.jpg)  As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton. 
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								The Right Direction Is South: SALT In Review  From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
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								6 Changes I Would Make If I Ran A Law School  Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills. 
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								Firms Still Have The Edge In Lateral Hiring, But Buyer Beware  Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence. 
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								Think Like A Lawyer: 1 Type Of Case Complexity Stands Out  In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman. 
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								Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity  Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman. 
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								Litigation Inspiration: Reframing Document Review  For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.