State & Local

  • June 27, 2025

    SC Revenue Through May Jumps $1B From Last Year

    South Carolina's gross general revenue collection from July through May outpaced the total for the same period last fiscal year by roughly $1 billion, according to a report by the state Board of Economic Advisors.

  • June 27, 2025

    Taxation With Representation: Weil, Freshfields, Sidley Austin

    In this week's Taxation With Representation, Spectris backs a takeover offer from Advent, C&S Wholesale Grocers acquires SpartanNash, NBA team owners approve the sale of the Minnesota Timberwolves and Lynx to a consortium led by former limited partners Marc Lore and Alex Rodriguez, and Illumina Inc. acquires SomaLogic from Standard BioTools.

  • June 26, 2025

    La. Court Upholds Tax Refund For Medication Purchases

    A medical care company's purchases of prescription drugs are exempt from Louisiana sales and use tax under the Medicare exclusion, a state appeals panel ruled, affirming a board ruling that upheld a nearly $90,000 refund of New Orleans taxes paid.

  • June 26, 2025

    Wash. Panel Presses Co. On Whether It's A Manufacturer

    A Washington state appellate panel had questions Thursday for a medical technology company challenging a trial court finding that it remained a manufacturer and was not entitled to favorable tax treatment despite spinning off an entity for that purpose.

  • June 26, 2025

    NJ Senate Panel Advances Nomination For Tax Director

    The acting director of New Jersey's Division of Taxation moved a step closer to being confirmed as the agency's leader Thursday, as the state Senate Judiciary Committee advanced her nomination to the Senate floor.

  • June 26, 2025

    Mich. Nature Center Ineligible For Tax Break During Repairs

    A nature center in Michigan lost its eligibility for a property tax exemption when it was closed to the public to repair damage to its trails, the state's Tax Tribunal ruled.

  • June 26, 2025

    NY Judge OKs Atty Fees In Dance Club's $2M Sales Tax Win

    New York state's tax agency must pay attorney fees to a New York City dance club that prevailed in its challenge to a $2 million sales tax bill on its admission charges, a state administrative law judge said in a determination published Thursday.

  • June 26, 2025

    Mich. Senate OKs Sustainable Aviation Fuel Tax Credits

    Michigan would create a tax credit to promote the production of sustainable aviation fuel under two bills passed by the state Senate.

  • June 26, 2025

    Maine To Hike Sales Tax On Cannabis, Add Streaming To Base

    Maine will raise its sales tax rate on adult-use cannabis and lower its excise tax rate on cannabis flower and add streaming services such as Netflix and Hulu to the sales tax base under budget legislation signed by the governor.

  • June 25, 2025

    Ohio Lawmakers OK Flat Income Tax, Paring Of Tax Breaks

    Ohio would switch to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan the state General Assembly approved Wednesday.

  • June 25, 2025

    Rhode Island Gov. Criticizes Tax Hikes But Won't Veto Budget

    Rhode Island's governor said Wednesday that he would neither sign nor veto a $14.3 billion budget passed by state lawmakers that he criticized for increasing taxes, setting up the plan to take effect next week without his approval.

  • June 25, 2025

    RI Allows Providence To Exceed Tax Levy Cap For Fiscal 2026

    Providence, Rhode Island, may exceed the state's limit on property tax increases for the 2026 fiscal year under legislation signed by the governor.

  • June 25, 2025

    Texas Will Exempt Internet Access Services From Sales Tax

    Internet access services will be exempt from Texas sales tax under a bill signed by Gov. Greg Abbott. 

  • June 25, 2025

    Pa. Revenue Collection Through May Up $827M

    Pennsylvania's general revenue collection from July through May beat last year's collection for the same period by $827 million, the state Department of Revenue reported.

  • June 25, 2025

    NYC Tax Disputes Languish Amid Tribunal's ALJ Shortage

    A shortage of administrative law judges at the New York City Tax Appeals Tribunal has left many disputes in stasis while taxpayers wait for a backlog of cases to abate before their litigation can move forward.

  • June 25, 2025

    EisnerAmper Adds International Tax Pro To Minneapolis Office

    EisnerAmper has expanded its international tax services group with a new partner who helps individual and corporate clients navigate legislation, regulatory risks and compliance obligations.

  • June 25, 2025

    Ore. Lawmakers OK Requiring Report On Property Taxes

    The Oregon Legislature would issue a report on the state's property tax system and options to modernize it, including an analysis of two tax-limiting initiatives, under legislation approved by lawmakers.

  • June 24, 2025

    Medline Can't Get $2.4M Tax Incentive, Wash. Panel Affirms

    Medline did not qualify for a $2.4 million remittance of sales tax paid toward the construction of a state warehouse, a Washington state appeals panel affirmed Tuesday, saying the medical supplier failed to show that it merited a key tax incentive.

  • June 24, 2025

    Texas Narrows Discovery Allowance In Property Tax Appeals

    Texas district courts can't order discovery in property tax cases unless the discovery is requested by the appealing party under a bill signed by Gov. Greg Abbott. 

  • June 24, 2025

    Colo. Justices Urged To Nix Co.'s Win On City's Telecom Tax

    A pair of tax ordinances aimed at telecommunications providers in a Colorado city, including a T-Mobile subsidiary, were not consequential enough to require voter approval under the state's Taxpayer Bill of Rights, the city told the Colorado Supreme Court on Tuesday.

  • June 24, 2025

    Pa. Tax Ruling Boosts Nonprofits' Competitive Edge, Attys Say

    A recent Pennsylvania Supreme Court ruling clarifying that competitive executive compensation isn't a threat to the tax-exempt status for nonprofits has the added bonus of helping charities compete for and retain talent, attorneys tell Law360.

  • June 24, 2025

    Ohio School Board Can't Appeal Property's Valuation

    An Ohio commercial property improperly had its value raised to $27.8 million, the state Board of Tax Appeals ruled, finding jurisdiction was lacking for a school board's appeal that resulted in the increase.

  • June 24, 2025

    Mass. Condo Value Won't Get Reduced, Board Says

    The fair cash value of a Massachusetts condominium should not be lowered, the state Appellate Tax Board ruled, finding the owner failed to prove the property had decreased in value since she purchased it two months before.

  • June 24, 2025

    Texas To Devote $51 Billion Toward Property Tax Relief

    Texas will earmark $51 billion toward property tax relief under its $338 billion biennial spending plan that was signed into law by Gov. Greg Abbott.

  • June 24, 2025

    Texas Extends Franchise Tax Break For R&D Costs Past 2026

    Texas extended a franchise tax credit for qualifying research and development activities beyond 2026 under a bill signed by Gov. Greg Abbott.

Expert Analysis

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    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.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    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.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    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.

  • An Associate's Guide To Career Development In 2025

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    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.

  • Making The Pitch To Grow Your Company's Legal Team

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    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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