State & Local
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September 02, 2025
Calif. Senate Committee OKs Reversing Cannabis Tax Hike
California would reverse a cannabis excise tax increase from July and return to a 15% rate under a bill advanced by the state Senate's Appropriations Committee.
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September 02, 2025
Maine General Revenues Up $34M In July
Maine's general fund revenue during the first month of the 2026 fiscal year outperformed budget forecasts by $34 million, according to the state Department of Administrative and Financial Services.
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August 29, 2025
State And Local Tax Takeaways From August
From the Fourth Circuit ruling that a provision in Maryland's digital advertising tax is unconstitutional to new combined reporting rules coming for the District of Columbia, August didn't slow down in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month.
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August 29, 2025
Colo. Man Has Extra Time To Redeem Property, Court Says
A Colorado man whose property was subject to a tax auction is allowed to redeem the property outside the three-year statute of limitations, a state appeals court said, finding he had a disability that qualified him for an extended, nine-year time period.
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August 29, 2025
Ore. GOP Starts Session With Calls For Broader Budget Look
Oregon legislators contemplating a $5.8 billion, 10-year transportation funding package should take a broader look at the state's budget in light of a recent report predicting a drop in revenues, Republican lawmakers said Friday.
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August 29, 2025
NY Tenants Claim Cos. Hiked Rents, Abused Tax Exemption
A multifamily real estate company and a property owner were accused by a proposed class in New York state court of illegally raising rents for Long Island City residential tenants by taking advantage of the state's 421-a tax-exemption program.
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August 29, 2025
Wis. Revenues Through Fiscal Year $88M Over Estimate
Wisconsin's general fund revenue collection from June 2024 through July beat estimates by $88 million, according to the state Department of Revenue.
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August 29, 2025
Taxation With Representation: White & Case, Paul Weiss
In this week's Taxation With Representation, private equity firm Sycamore Partners completes its $24 billion acquisition of Walgreens Boots Alliance Inc., telecommunications company EchoStar sells wireless spectrum licenses to AT&T and Keurig Dr Pepper acquires JDE Peet's in a deal that aims to create a "global coffee champion."
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August 29, 2025
Mich. General Revenue Jumps $851M From Last Year
Michigan's general fund revenue from October through July outpaced the same period last year by $851 million, according to the state Budget Office.
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August 28, 2025
Colo. Plugs Budget Gaps, Creates Rules For Future Shortfalls
Colorado enacted a series of tax changes and ordered a halt to certain services Thursday to fill holes that state leaders said were left in the state's budget by this summer's federal tax law, while also adopting requirements for how the governor can address future budget shortfalls.
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August 28, 2025
COST Asks Calif. High Court To Review Utility Tax Case
The California Supreme Court should decide whether AT&T unit Pacific Bell and other telecommunication companies can be taxed at a different property tax rate from nonutilities, the Council on State Taxation told the California justices.
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August 28, 2025
Ore. Worker Owes Income Tax On Wages, Court Says
An Oregon woman owes income tax on wages she earned in the state, the state tax court ruled, rejecting her argument that the tax didn't apply to her because she wasn't an employee of the state.
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August 28, 2025
Hawaii Transient Tax Is Unconstitutional, Cruise Cos. Say
The extension of Hawaii's 11% transient accommodation tax to cruise ship passengers under a new law violates the U.S. Constitution, a group of cruise companies told a U.S. district court.
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August 28, 2025
Ind. Co.'s Software Purchases Tax-Exempt, Dept. Says
A construction company operating in Indiana was wrongly taxed on purchases of computer software, the Department of State Revenue said after the business proved that several of the purchases qualified for the state's software-as-a-service exemption.
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August 28, 2025
Ind. Nonprofit Can't Get Tax Refund On Refreshments
Indiana's tax department correctly denied a nonprofit a tax refund for food, drinks and room rentals purchased for an education conference, the Department of State Revenue ruled, because the refreshments were meant for members of the organizations.
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August 28, 2025
Ind. Farmer Can't Get Tax Break For ATV Purchase
An Indiana farmer was correctly denied a sales tax break for an all-terrain vehicle he said was used to spray crops, the state's tax department said, finding he failed to prove the vehicle was used for an exempt purpose.
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August 28, 2025
Texas House OKs Lower Voter-Approval Property Tax Rate
Texas would lower its maximum property tax rate permitted by law without voter approval for larger taxing jurisdictions under a bill passed by the state House of Representatives.
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August 27, 2025
Ga. Justices Back Income Approach For Low-Income Housing
County tax assessors in Georgia may use a method known as the income approach to determine the fair market value of properties that qualify for federal low-income housing tax credits, the state Supreme Court ruled, reversing an appeals court finding.
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August 27, 2025
Minn. Justices Reject DuPont's Appeal Of $9M Tax Bill
Minnesota's tax department lawfully excluded receipts from currency hedging transactions in its apportionment of the income of chemical company DuPont, the state Supreme Court ruled Wednesday, upholding a state tax court decision and a $9 million assessment against the company.
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August 27, 2025
Calif. Court Affirms Dept. Can Review Co. Sales Before Refund
The California Department of Tax and Fee Administration was within its rights to review a tobacco company's sales documents for excess tax reimbursement before it issued the company an excise tax refund, a state appellate court affirmed.
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August 27, 2025
Baker Botts Adds 2 More Lateral Partners In NY
As it touts the addition of 17 lateral partners this year so far, Baker Botts LLP announced Tuesday that it has gained a former Paul Weiss Rifkind Wharton & Garrison LLP attorney focused on executive compensation and transactional tax strategy and a former McDermott Will & Schulte LLP attorney focused on public company and private equity mergers and acquisitions.
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August 27, 2025
NJ Tax Court Restores Church's Property Tax Exemption
A New Jersey town incorrectly imposed a property tax assessment on a church, the state's tax court ruled in an opinion released Wednesday, rejecting the town assessor's argument that the owner failed to timely file a required form to maintain its tax exemption.
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August 26, 2025
New DC Combined Reporting Rules Coming, Official Says
Updates to Washington, D.C.'s statutes and regulations that would specify how the district's treatment of combined groups will change under a new system in January should start being rolled out over the next few months, an attorney for the district's tax agency said Tuesday.
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August 26, 2025
The Tax Angle: Tariff Troubles, Tipped Income
From a look at the impact of rising tariffs on energy tax credits and issues arising from the deduction for taxes on tips, here's a peek into a reporter's notebook on a few developing tax stories.
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August 26, 2025
Colo. Lawmakers OK Selling Tax Credits To Raise $100M
Colorado would sell tax credits to raise up to $100 million to help bridge an expected budget gap under legislation that state lawmakers passed Tuesday, sending the bill to Gov. Jared Polis.
Expert Analysis
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How Attorneys Can Break Free From Career Enmeshment
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Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
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.
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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.
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The Strategic Advantages Of Appointing A Law Firm CEO
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.
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How Cos. Can Build A Strong In-House Pro Bono Program
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.
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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.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
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.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
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.
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Congress Can And Must Enact A Supreme Court Ethics Code
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.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
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.
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State Of The States' AI Legal Ethics Landscape
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.
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8 Childhood Lessons That Can Help You Be A Better Attorney
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.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
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.