State & Local

  • June 16, 2025

    Ind. Net Revenue Through May Falls $28M Short Of Forecast

    Indiana's net revenue collection from July through May missed a target by $28 million, a state agency reported.

  • June 16, 2025

    Idaho Revenue Falls $99M Short Of Projections Through May

    Idaho's general revenue collection from July through May underperformed estimates by $99 million, according to the state Division of Financial Management.

  • June 16, 2025

    Massachusetts Home Overvalued By $25K, Board Says

    A local assessment of a Massachusetts home lacked persuasive value, a state tax board said, reducing the property's valuation by $25,000.

  • June 16, 2025

    Texas Authorizes Increased Tax Exemption For Biz Property

    Texas authorized a fiftyfold increase to the state's tax exemption for business personal property starting in 2026 pending the outcome of a public vote under a bill signed by Gov. Greg Abbott.

  • June 16, 2025

    Massachusetts Directive Clarifies Cable Box Sales Tax Break

    Massachusetts tax applies to the sales or rentals of cable boxes that do more than receive transmitted programming or implement parental control functions, the state Department of Revenue clarified.

  • June 13, 2025

    Ex-Ill. Speaker Madigan Gets 7½ Years For Bribery

    An Illinois federal judge on Friday sentenced former Illinois House Speaker Michael Madigan to seven and a half years in prison and fined him $2.5 million for his conviction on bribery, conspiracy and wire fraud charges, saying his determination that Madigan perjured himself on the stand at trial impacted the stiff penalty.

  • June 13, 2025

    La. To Require New Sales Tax Breaks To Apply State And Local

    Louisiana will require new sales and use tax exemptions to apply to both state and local sales tax under a bill signed by the governor.

  • June 13, 2025

    NY Tax Doesn't Apply To Co.'s Concrete Services

    New York sales and use tax doesn't apply to a concrete pumping truck company's pumping services because the pumping qualifies as capital improvements, which is exempt from tax, the state tax department said. 

  • June 13, 2025

    La. Lawmakers OK Inventory Tax Exemption Ballot Measure

    Louisiana voters would decide whether to amend the state constitution to allow parishes to exempt business inventory from property taxation under legislation passed by lawmakers.

  • June 13, 2025

    NY Says Biz's Marketplace Facilitator Collects Tax On Sales

    An out-of-state business that stores goods in New York doesn't need to register for sales tax if the marketplace facilitator it uses already collects the tax and it doesn't make other sales in the state, the state tax department said.

  • June 13, 2025

    NY Contractor Told To Collect Sales Tax On Charges

    New York's sales and use tax should be collected by a contractor on labor charges when its customers fail to provide a tax-exemption certificate for capital improvements, the state tax department ruled. 

  • June 13, 2025

    NY Co.'s Hotel Cleaning Services Don't Trigger Sales Tax

    A New York-based company's receipts for hotel cleaning services aren't subject to New York state and local sales and use taxes because the customer's own employees performed the cleaning services, the state tax department said in an advisory opinion.

  • June 13, 2025

    Tax Credit Sales Would Be Difficult To Insure Under House Bill

    House Republicans' sweeping budget bill proposes to promptly scale back the clean energy tax incentives established by the 2022 climate law, a move that would make it difficult for tax insurers to back project development deals that want to sell their tax credits for cash.

  • June 13, 2025

    Conn. Net Revenue Through May Up $1.16B From Last Year

    Connecticut net revenues from July through May outpaced collections made during the same period last fiscal year by $1.16 billion, according to the state Department of Revenue.

  • June 13, 2025

    La. Severance Tax Cut Sent To Governor For Approval

    Louisiana would nearly halve its severance tax rate to 6.5% on oil produced from new wells under a bill sent to the governor. 

  • June 13, 2025

    Taxation With Representation: Debevoise, Latham, Paul Weiss

    In this week's Taxation With Representation, Brown & Brown Inc. buys Accession Risk Management Group Inc., Allison Transmission Holdings Inc. acquires Dana Inc.'s off-highway unit, Qualcomm Inc. buys Alphawave IP, and Warner Bros. Discovery announced it will split into two publicly traded companies.

  • June 13, 2025

    Minnesota Revenue Tops Forecast By $23M In May

    Minnesota's general fund revenue collection in May outpaced forecasts by $23 million, according to a report by the state Office of Management and Budget.

  • June 13, 2025

    Fed. Tax Bill Primed To Reignite Conformity Talks In States

    The federal budget reconciliation bill's tax proposals, including extensions of certain elements of President Donald Trump's signature 2017 tax plan, are primed to rekindle debates among state lawmakers over how states should conform to the federal code.

  • June 12, 2025

    GOP Tax Bill Penalizes Professionals, CPA Group Says

    The One Big Beautiful Bill Act passed by House Republicans penalizes accountants and other professionals and would unfairly eliminate a state and local tax deduction for certain pass-through entities, a national group of certified public accountants said Thursday.

  • June 12, 2025

    Md. Court OKs Second Tax Notice, Drops Home Value

    A second residential property assessment notice by the city of Baltimore boosting a valuation by more than $300,000 over its initial assessment is valid, but the assessment was too high, the Maryland Tax Court said in an order released Thursday.

  • June 12, 2025

    NY Says No Sales Tax Due On Vacation Property Rent

    New York doesn't subject a person's income from their vacation property to sales tax, the state tax department said in an advisory opinion.

  • June 12, 2025

    NH High Court Upholds Towns Keeping Excess Tax Revenue

    The right of New Hampshire communities to retain excess statewide education property taxes for other purposes doesn't violate the state constitution's uniformity clause, the state Supreme Court ruled, partially reversing a trial court.

  • June 12, 2025

    Legal Noncitizens OK For Domicile Tax Break, SC Judge Says

    A legally present couple from India showed intent to remain domiciled in their South Carolina home and therefore qualify for the property tax treatment granted for owner-occupied residences, an administrative judge ruled.

  • June 12, 2025

    Philly Lowers Business Income Tax Rates In Approved Budget

    Philadelphia will lower the city's business income and receipts tax rate, eventually phasing out the gross receipts portion of the tax and lowering the net income portion under a budget approved by the City Council, the mayor announced Thursday.

  • June 12, 2025

    Ohio Senate Passes Budget Plan With Flat Tax

    Ohio would levy a flat tax on income, doing away with its progressive tax regime, and increase the homestead deduction as part of a $60 billion budget plan passed by the state Senate.

Expert Analysis

  • 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.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

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