State & Local
- 
									September 23, 2025
									Airbnb Fights $10.5M Colorado Tax Bill On Guest FeesThe guest fee charged by Airbnb on rentals in Colorado is not subject to state and local sales taxes, the company told a state court, seeking to overturn a $10.5 million assessment by the state Department of Revenue. 
- 
									September 23, 2025
									Star Chef Didn't Violate 'Vague' Pact With Boston, Judge SaysA Massachusetts state court has ruled that a "vague" agreement between celebrity chef Barbara Lynch and the city of Boston to escrow proceeds from the sale of her flagship No. 9 Park restaurant while the city seeks to collect her unpaid taxes doesn't prevent Lynch from using the funds to pay other creditors. 
- 
									September 23, 2025
									La. Tax Owed On Payout From IRA Tied To State AccountA Louisiana couple must pay tax on a distribution from an individual retirement account despite that account's initial money coming from the husband's state employee retirement fund, the state's Board of Tax Appeals ruled. 
- 
									September 23, 2025
									Calif. Conformity On Energy Tax Credit Sent To NewsomCalifornia would conform to certain Internal Revenue Code provisions from the Inflation Reduction Act governing renewable energy tax credits under a bill sent to Democratic Gov. Gavin Newsom. 
- 
									September 23, 2025
									Ariz. Revenues Through August Up $158M From ForecastArizona's general fund revenue in July and August outpaced forecasts by roughly $158 million, the state Joint Legislative Budget Committee reported. 
- 
									September 22, 2025
									The Tax Angle: Green Energy Permits, Enhanced ACA CreditsFrom a look at permitting delays holding up solar and wind tax credit projects to uncertainty surrounding the renewal of Affordable Care Act enhanced premium tax credits, here's a peek into a reporter's notebook on a few of the week's developing tax stories. 
- 
									September 22, 2025
									Newsom Approves Bill Reversing Calif. Cannabis Tax HikeCalifornia Gov. Gavin Newsom on Monday signed into law a bill that reverses a tax increase on regulated cannabis businesses, in an effort to give the state's beleaguered marijuana industry some financial relief. 
- 
									September 22, 2025
									Conn. Board Seeks To Cement Win Over Tax Atty's FiringThe Connecticut Employees' Review Board has asked an appellate court not to rehear a fired tax attorney's unsuccessful appeal en banc, arguing that she has failed to show any fatal flaws in a three-judge panel's decision against her. 
- 
									September 22, 2025
									Perkins Coie Adds Former US Treasury Tax Policy Atty In DCPerkins Coie LLP has brought on a tax attorney who worked in the U.S. Department of the Treasury's Office of Tax Policy, where he handled work related to laws such as the Inflation Reduction Act and the One Big Beautiful Bill Act, the firm announced Monday. 
- 
									September 22, 2025
									Mich. Says No Redo Needed Of Disney, IHOP Escheat RulingA Michigan appeals court should deny a request by Disney and the parent company of IHOP to reconsider its finding that unclaimed property audit determinations create new obligations to remit property, the state's Department of Treasury argued, saying further litigation could resolve any open questions from the decision. 
- 
									September 22, 2025
									Mass. Court Says Property In Historic District Isn't Tax-ExemptA Massachusetts man failed to prove his property was tax-exempt because it was "taken" by the government when the city designated the property to be in a historic district, the state appellate court ruled Monday. 
- 
									September 22, 2025
									La. Regs Would Specify Docs For Claiming Inventory CreditLouisiana would establish information and documentation requirements for taxpayers seeking to claim an inventory tax credit under regulatory amendments proposed by the state Department of Revenue. 
- 
									September 22, 2025
									Tenn. Revenues In August Up $16M From EstimatesTennessee revenue collection in August outpaced forecasts by $16 million, the Department of Revenue reported. 
- 
									September 19, 2025
									Feds Urge Justices To Back Trump's Emergency TariffsThe federal government told the U.S. Supreme Court Friday that lower courts incorrectly determined President Donald Trump's emergency tariffs unlawful under a statute that gives the executive broad authority to regulate the economy in matters of national emergency,. 
- 
									September 19, 2025
									Mich. Supreme Court Won't Review Stormwater Fee DisputesThe Michigan Supreme Court declined Friday to review a pair of challenges to Detroit and Ann Arbor's stormwater fees, allowing lower court opinions to stand that said the fees were not taxes subject to constitutional limits. 
- 
									September 19, 2025
									Pillar 2 At 4: High Compliance Costs, Low Tax LiabilitiesFour years after countries agreed to an international minimum corporate tax regime known as Pillar Two, finance executives and policy observers are voicing a common refrain: multinational companies likely will pay more compliance costs than actual taxes under the new rules. 
- 
									September 19, 2025
									Ore. Tax Court Must Defer To Dept.'s Rules, Justices SayThe Oregon Tax Court erred when it failed to defer to the Department of Revenue's assessment rules and decided to use a different valuation method in valuing a utility company's property, the state Supreme Court ruled. 
- 
									September 19, 2025
									Conn. Panel OKs Nix Of Manufacture Tax Break For Solar SiteA solar facility isn't entitled to a manufacturing tax exemption, the Connecticut Appellate Court ruled Friday, affirming a lower court's finding that the personal property tax exemption statute at issue doesn't apply to equipment that generates electricity. 
- 
									September 19, 2025
									SD High Court Tosses Tax Valuation Of Protected WetlandsA South Dakota circuit court erred in rejecting testimony for property owners regarding the actual value of their land, which is subject to perpetual wetland conservation easements, the state Supreme Court ruled, remanding the case back to the lower court. 
- 
									September 19, 2025
									Miss. Total Revenue Collection Up $48M From Last YearMississippi's general fund revenue in July and August outpaced last year during the same period by $48 million, according to the state Department of Revenue. 
- 
									September 18, 2025
									SC Rules Scaffolding Use For Insulation Isn't TaxableA customer who hired a contractor to install insulation does not owe sales tax on the rental of scaffolding that the contractor needed to do the job, South Carolina's tax agency said in a private letter ruling released Thursday. 
- 
									September 18, 2025
									Mich. House Bill Would Levy State's Use Tax On AdvertisingMichigan would extend the state's 6% use tax to the use or consumption of advertising services under a bill introduced in the state House of Representatives. 
- 
									September 18, 2025
									Auto Co. Accuses Conn. Revenue Dept. Of Fumbling DeposAn auto wholesaler accusing Connecticut's tax commissioner of levying a double tax on warranties attached to vehicles sold out of state wants the Department of Revenue Services sanctioned for failing to properly prepare two witnesses for Sept. 12 depositions. 
- 
									September 18, 2025
									Paychex Asks NY Panel To Revive Challenge To Tax RegsPaychex asked a New York state appellate court to invalidate apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, arguing that a lower court brushed aside a conflict between the rules and an underlying tax law when it dismissed the case. 
- 
									September 18, 2025
									DC Council OKs $3B Stadium Deal With Tax AbatementsWashington, D.C., would bring professional football back to the Robert F. Kennedy Stadium site under legislation passed by the city council including bond authorization, tax exemptions and commitments for mixed-use development around the site. 
Expert Analysis
- 
								
								E-Discovery Quarterly: The Perils Of Digital Data Protocols  Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley. 
- 
								
								Cookies, Cribs, Curiousness: SALT In Review  From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
- 
								
								A Cold War-Era History Lesson On Due Process  The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP. 
- 
								
								How BigLaw Executive Orders May Affect Smaller Firms  Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner. 
- 
								
								Lawsuits Shouldn't Be Shadow Assets For Foreign Capital  Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association. 
- 
								
								How To Accelerate Your Post-Attorney Career Transition  Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University. 
- 
								
								Measuring And Mitigating Harm From Discriminatory Taxes  In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates. 
- 
								
								Adapting To Private Practice: From DOJ Leadership To BigLaw  The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury. 
- 
								
								Law Firm Executive Orders Create A Legal Ethics Minefield  Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter. 
- 
								
								Firms Must Embrace Alternative Billing Models Or Fall Behind  As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer. 
- 
								
								What Is Right And What Is Not: SALT In Review  From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. 
- 
								
								How Attorneys Can Master The Art Of On-Camera Presence  As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett. 
- 
								
								Adapting To Private Practice: From Fed. Prosecutor To BigLaw  Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.