State & Local
-
April 08, 2025
Md. Lawmakers OK Tax on Data Services, High Earners
Maryland would impose a tax on data service and create new income tax brackets for high earners under a budget package passed by the legislature, which next goes to the governor, who has voiced support for the measure.
-
April 08, 2025
Md. Lawmakers OK Payment Plans For Incarcerated Taxpayers
Maryland taxpayers who are currently or were incarcerated would be eligible for installment plans for tax liabilities under legislation approved by state lawmakers.
-
April 08, 2025
Calif. OTA Says Motorcycle Co. President Owes Tax Liability
The president of a former motorcycle sales business in California is liable to pay the company's assessed tax liability because she failed to prove she was not the responsible person, the state Office of Tax Appeals ruled.
-
April 08, 2025
Mass. Board Upholds Town's Value Of Commerical Property
An owner of a commercial property in Massachusetts failed to produce comparable sales to substantiate reducing the property's valuation by more than $400,000, the state Appellate Tax Board ruled Tuesday.
-
April 08, 2025
Calif. Auto Body Shop Successor Owes Tax Liability, OTA Says
The purchaser of a California auto body shop is considered the successor of the business and therefore must pay the business's remaining sales and use tax liability, the state Office of Tax Appeals ruled.
-
April 08, 2025
Pa. Court Restores Original Assessment Of Couple's Home
A Pennsylvania trial court incorrectly increased the value of a couple's home, but the couple failed to prove the original assessment from the city should be decreased, the state's Commonwealth Court ruled.
-
April 08, 2025
Mo. Senate OKs Capital Gains Tax Exemption
Missouri would create a capital gains tax exemption, as well as a sales tax exemption for broadband equipment, diapers and feminine hygiene products, under a bill passed by the state Senate.
-
April 08, 2025
Ark. Requires Fiscal Impact Statements For Tax Referendums
Arkansas established requirements for the presentation of fiscal impact statements for ballot initiatives, referendum measures and proposed amendments to the state constitution that would raise, lower or impose new taxes as part of a bill signed by Gov. Sarah Huckabee Sanders.
-
April 08, 2025
Texas House OKs Increase In Biz Property Tax Exemption
Texas would increase the state's business personal property tax exemption to $250,000, pending the outcome of a public vote, under a bill passed by the state House of Representatives.
-
April 08, 2025
Md. Lawmakers OK Digital Ad Tax Appeals Process
Companies challenging assessments of Maryland's tax on digital advertising revenues could use the same administrative appeals process allowed for most other state taxes under legislation approved by the state General Assembly.
-
April 08, 2025
Ore. House OKs Tax Court Standing For Associations
Associations, chambers and other organizations in Oregon could seek relief in the state tax court on behalf of their aggrieved members under legislation approved unanimously by the state House of Representatives.
-
April 07, 2025
Pa. Supreme Court Snapshot: Electric Bills, Jock Tax
The Pennsylvania Supreme Court will open its three-day session in Pittsburgh Tuesday with arguments over how to weigh when a coworker or co-owner shares in an employer's immunity from lawsuits under the state's workers' compensation law, and if electricity providers can get additional services put on the utility bills drawn up by power distributors.
-
April 07, 2025
Minn. Justices Quiz DuPont On Currency Hedge In Tax Row
Minnesota Supreme Court justices pressed DuPont on Monday on its argument that the state revenue commissioner should have considered the gross receipts from currency hedging activities when determining the company's income apportionable to the state.
-
April 07, 2025
Trump Threatens Triple-Digit Tariff Rates If China Retaliates
President Donald Trump on Monday threatened an additional 50% tariff on Chinese imports entering the U.S., which would drive the total rate above 100%, if Beijing follows through on the retaliatory tariffs announced last week in response to Trump's reciprocal plan.
-
April 07, 2025
TCJA Designer Tapped For Key Policy Role At Treasury
An architect of the 2017 federal tax overhaul has been picked to serve as assistant secretary for legislative affairs at the U.S. Treasury Department, Treasury Secretary Scott Bessent said in announcing several appointments at the agency.
-
April 07, 2025
Mo. Revenue Through March Down $134M
Missouri general fund revenue from July through March lagged behind last fiscal year's total for that period by $134 million, according to a report by the state Office of Administration.
-
April 07, 2025
Kan. Revenue Beats Estimate By $206M Through March
Kansas' net general revenue from July through March outpaced an estimate by $206 million, according to a report by the state Division of the Budget.
-
April 07, 2025
Montana To Appraise Taxable Real Property Every 2 Years
Montana will reappraise most taxable real property every two years under a bill signed by the governor.
-
April 07, 2025
NH Revenues Through March Lag $7M Behind Forecast
New Hampshire's general fund revenue collection from July through March underperformed an estimate by roughly $7 million, according to a report by the state Department of Administrative Services.
-
April 04, 2025
Colo. Residents Say City Stormwater Fees Are Unlawful Taxes
A Boulder, Colorado, community organization has alleged in state court that the city is unlawfully charging residents fees for stormwater and flood management in order to pay for $66 million worth of bonds issued for a local flood mitigation project.
-
April 04, 2025
Fla. House Bill Would Cut General Sales Tax Rate, Other Rates
Florida would reduce the state's general sales tax rate and other sales tax rates, including the rates imposed on commercial rent, electricity and sales of new mobile homes, by three-quarters of a percentage point under a bill introduced in the state House of Representatives.
-
April 04, 2025
Wash. Justices Won't Review Biz Group's Tax Deduction Case
The Washington Supreme Court declined to hear an appeal from the Better Business Bureau over a lower court's denying that the group was entitled to a refund of business and occupation taxes paid to the Washington Department of Revenue in 2017.
-
April 04, 2025
Ky. Law Could Be Model For Eliminating State-Level Deference
A new law that bars Kentucky's courts from deferring to state agencies' interpretations of statutes and regulations could serve as a model for other states that are considering following the U.S. Supreme Court's overturning of the Chevron doctrine.
-
April 04, 2025
Texas Revenue Collection Through March Up From Last Year
Texas' total revenue collection from September through March outperformed last year by roughly 3.7%, according to a report by the state Comptroller's Office.
-
April 04, 2025
La. Sales Tax Will Apply To Some Crane Rentals, Dept. Says
Leases or rentals of cranes with operators in Louisiana will incur sales tax in the same way other tangible property rentals with operators are subject to tax, following the repeal of an exemption for crane rentals, the Louisiana Department of Revenue said.
Expert Analysis
-
Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
-
How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
-
Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
-
Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
-
Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
-
Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Exploring An Alternative Model Of Litigation Finance
A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.
-
Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.
-
A Vision For Economic Clerkships In The Legal System
As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.
-
E-Discovery Quarterly: Recent Rulings On Text Message Data
Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.
-
Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts
There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.
-
NY Tax Talk: Primary Function Is Key Analysis For Sales Tax
Two sales tax cases recently decided by New York's Appellate Division illustrate why both taxpayers and the state's Department of Revenue subscribe to the primary function test, a logical way to determine whether business transactions are subject to sales tax, say Elizabeth Cha and Jeremy Gove at Eversheds Sutherland.
-
Time To Fix NYC's Broken Property Assessment System
A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.