State & Local
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November 26, 2025
Colo. Group Says Oil, Gas Fees Are Taxes That Violate TABOR
A nonprofit conservative advocacy group told a Colorado state court Tuesday that a 2024 law which imposes new fees on oil and gas producers is actually a tax and should be subject to a public vote as required by the Colorado Taxpayer's Bill of Rights.
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November 26, 2025
Split 6th Circ. Shields Baker Donelson, Not City Councilman
In a published opinion, the Sixth Circuit has found that Baker Donelson Bearman Caldwell & Berkowitz PC is shielded by qualified immunity as outside counsel for the city of Nashville in litigation over the law firm's firing of a city election commission chair and member of the firm.
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November 26, 2025
State & Local Tax Takeaways From November
From a win for A&E Television Networks over New York City's unincorporated business tax to Colorado voters' approval of ballot measures to raise income taxes on high earners, November was a lively month for state and local tax. Here, Law360 looks at these and other state and local tax highlights from the past month.
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November 26, 2025
Wis. Bill Seeks Sales, Use Tax Break For Contract Research
Wisconsin would establish a sales and use tax exemption for qualified contract research services under a bill introduced in the state Assembly.
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November 26, 2025
ND Revenue Through October Slightly Higher Than Estimate
North Dakota's general fund revenue from July through October edged ahead of estimates by $2.6 million, according to the state Legislative Council.
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November 26, 2025
Mich. General Revenue In October Up $285M From Last Year
Michigan's general revenue collection in October exceeded last year's total by $285 million, the state Budget Office said in a report released Wednesday.
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November 26, 2025
Mo. County Can't Impose Additional Tax On Cannabis
A Missouri county cannot impose an additional 3% excise tax on cannabis sales in its incorporated areas because it's not the prevailing taxing authority under state cannabis laws, the state Court of Appeals ruled.
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November 25, 2025
Arby's Franchisee Tells Ark. Justices Biz Sale Wasn't Taxable
An Oklahoma-based company that was once the largest Arby's franchisee did not receive business income that was taxable in Arkansas when it sold its business, the now-defunct corporation told the Arkansas Supreme Court, urging the justices to reject arguments by the state's tax agency.
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November 25, 2025
Mo. Dept. Pitches Changes To Consolidated Return Rules
Missouri would require the common parent of an affiliated group filing a consolidated income tax return to be the one filing the return for it to be accepted under consolidated return changes proposed Tuesday by the Missouri Department of Revenue.
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November 25, 2025
Delta Tells Justices Ore. Tax Violates Equal Protection Clause
Oregon's taxation of the intangible personal property of Delta Air Lines unconstitutionally singles out a small group of taxpayers, the airline told the U.S. Supreme Court, urging it to reverse a state Supreme Court opinion.
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November 25, 2025
MTC Head To Depart Commission, Join Eversheds Sutherland
Multistate Tax Commission executive director Gregory Matson will step down in early 2026 and enter private practice, he confirmed to Law360 on Tuesday.
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November 25, 2025
Mo. Dept. Pitches Resident Withholding Rule Change
Missouri residents who work in another state with a lower income tax rate would be required to remit additional income tax to Missouri under a proposed rule change released Tuesday by the state Department of Revenue.
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November 25, 2025
The Tax Angle: Taxpayer Advocate Update, Tax Prom 2025
From a look at changes underway at the Taxpayer Advocate Service to remarks by Senate Finance Committee Chairman Mike Crapo at the Tax Prom, the Tax Foundation's annual black tie event, here's a peek into a reporter's notebook on a few developing tax stories.
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November 25, 2025
Ore. Appraiser Failed To Report Income, Court Says
An Oregon appraiser failed to explain $19,000 in unreported income for the 2019 tax year but substantiated some business travel expenses disputed by the state's Department of Revenue, the Oregon Tax Court said.
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November 25, 2025
Wis. Bill Seeks Sales, Use Tax Break For Nuclear Fusion Tech
Wisconsin would create a sales and use tax exemption for various items used in nuclear fusion technology projects under a bill introduced in the state Assembly.
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November 25, 2025
NC Revenue For July Through Oct. Up $699M From Last Year
North Carolina's general fund revenue collected from July through October beat last year's total by $699 million, the Office of the State Controller said.
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November 24, 2025
Mich. Justices To Weigh Burden Of Proof In Hangar Tax Fight
The Michigan Supreme Court agreed to weigh a city's appeal of a decision that said the municipality had the burden of proof to show that a company's hangar leased from a regional airport authority was subject to tax.
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November 24, 2025
Toss Of Transient Tax Case Shouldn't Be Stayed, Hawaii Says
Hawaii's motion in federal court to dismiss a complaint over the expansion of the state's transient occupancy tax to cruise ship passengers has progressed too far for the court to grant a stay of the motion, the state said in a filing.
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November 24, 2025
NY High Court Upholds Tax Exemption For Church Farm
New York's highest court upheld a tax exemption for a church-owned property used to grow vegetables that were used for its food donations, saying in a ruling Monday that the town wrongly denied the exemption.
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November 24, 2025
Mich. High Court Won't Rethink Rejecting 'Rain Tax' Case
The Michigan Supreme Court declined for a second time to review a pair of challenges to Detroit's stormwater fees, allowing to stand lower court opinions that said the fees were not taxes subject to constitutional limits.
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November 24, 2025
La. Panel Axes Parishes' Premature Appeal Of Property Value
A Louisiana state appeals court tossed a challenge that four parishes lodged against the state Tax Commission's valuation of an energy company's property, saying the appeals were filed before the commission issued an appealable ruling.
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November 24, 2025
Guam Bill Would Create Amnesty Program For Overdue Taxes
Guam would establish an amnesty program to provide for the waiver of penalties and interest on delinquent corporate and individual income taxes, property taxes and other outstanding tax liabilities under a bill introduced in its unicameral Legislature.
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November 24, 2025
Vt. General Revenues Through Oct. Down $2M
Vermont's general fund revenue collection from July through October lagged $2 million behind the same period last year, according to the state Agency of Administration in a report released Monday.
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November 24, 2025
Wis. Revenues Through Fiscal Year $330M Over Last Year
Wisconsin's general purpose revenue collection from July through October outpaced the same period last year by $330 million, according to the state Department of Revenue.
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November 24, 2025
SC Revenue Collection Through October Rises $218M
South Carolina's general fund revenue collection from July through October exceeded the same period last year by $218 million, according to the state Board of Economic Advisors.
Expert Analysis
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.