State & Local

  • December 17, 2025

    Ore. Court Takes County's Offer On Cut Property Value

    While an Oregon landowner didn't bring enough evidence to show why the real market value of his property should be lower than an initial assessment, it will still be reduced after the state tax court accepted proposed reductions from the county.

  • December 17, 2025

    NC General Revenues Through Nov. Up $369M

    North Carolina's general fund revenue from July through November was $369 million higher than the same period last fiscal year, according to the Office of the State Controller in a report released Wednesday.

  • December 17, 2025

    Neb. Tax Receipts Through Nov. Beat Forecast By $18M

    Nebraska's tax collections from July through November exceeded forecasts by $18 million, according to the state Department of Revenue.

  • December 17, 2025

    Ore. To Reduce Interest Rate On Delinquent Tax Payments

    Oregon's statutory interest rate for deficient and delinquent tax payments and for refunds owed to taxpayers will drop by a percentage point in 2026, the state Department of Revenue said.

  • December 16, 2025

    Dems Press DOJ On Concerns It's Favoring AG's Atty Brother

    A group of Democratic lawmakers on Tuesday asked the U.S. Department of Justice to explain why it keeps intervening in or dismissing cases that involve clients represented by U.S. Attorney General Pam Bondi's brother, saying the decisions "raise serious questions about whether impartiality has been compromised."

  • December 16, 2025

    Ariz. Cardinals Must Pay Tax On Ticket Fees, Court Affirms

    The Arizona Cardinals of the National Football League must pay taxes on fees they charged to ticketholders and remitted to the Arizona Sports and Tourism Authority, an appellate court affirmed, rejecting the team's argument that it acted merely as an agent for the authority.

  • December 16, 2025

    Charities Win Wis. Tax Break After Clash Over Justices' Ruling

    A group of Catholic charities operating in Wisconsin are eligible for an unemployment tax exemption, the state's high court said, siding with the charities after a dispute over how to address a U.S. Supreme Court ruling that found the state discriminated when it denied them the tax break.

  • December 16, 2025

    Okla. Can't Tax Tribal Member On Reservation, Justices Told

    A long line of U.S. Supreme Court rulings hold that states cannot tax tribal citizens on reservations without congressional authority, a tribal member told the justices, urging them to hear her appeal of an Oklahoma Supreme Court decision.

  • December 16, 2025

    Ill. General Revenues Beat Estimate By $14M

    Illinois' general fund revenue collection from July through November outpaced estimates by $14 million, according to the Governor's Office of Management and Budget.

  • December 16, 2025

    NY Tax Collection Through November Up By $4.3B

    New York's general fund revenue from April through November exceeded the same period last fiscal year by $4.3 billion, according to the state Department of Taxation and Finance.

  • December 16, 2025

    Ill. Prohibits Use, Excise Taxes On Some Airport Transactions

    Illinois barred municipalities from imposing use, excise and other taxes on transactions that take place on certain airport property under a bill signed by Gov. JB Pritzker.

  • December 15, 2025

    IRS Finalizes Tribal Welfare, Energy Direct Pay Rules

    The IRS finalized a pair of long-awaited tribal regulations Monday governing a taxable income exclusion for welfare benefits and classifying certain tribe-owned entities as tax-exempt to allow them to directly monetize tax credits for clean energy projects.

  • December 15, 2025

    Ala. Chicken Co. Allowed Sales Refund On Water Purchases

    An Alabama chicken processor should be granted a gross receipts tax refund for the tax it paid on water used in its manufacturing process, the state tax tribunal ruled. 

  • December 15, 2025

    Signatures Submitted For Vote To Undo Ore. Fuel Tax Hike

    Tax and fee hikes approved in a major Oregon transportation package would be halted under a proposed 2026 voter referendum with more than 193,000 signatures submitted by organizers.

  • December 15, 2025

    Ala. Co.'s Propane Purchase Qualifies For Lower Tax Rate

    An Alabama company that purchased propane for use in a blow torch to cut down large pieces of metal is eligible for a refund of sales tax paid on the purchases, because the purchases qualify for a reduced machine sales tax rate, the state Tax Tribunal ruled. 

  • December 15, 2025

    NJ Tax Collections Through Nov. Up $462M From Last Year

    New Jersey revenue collection from July through November was $462 million higher than the same period last fiscal year, according to the state Department of the Treasury.

  • December 15, 2025

    Ind. General Revenue Through Nov. Beats Estimates By $422M

    Indiana's general fund revenue collection from July through November exceeded estimates by $422 million, according to the Indiana State Budget Agency.

  • December 15, 2025

    Ky. Revenue Through Nov. Rises $1M From Last Year

    Kentucky's general fund revenue collection from July through November edged ahead of the total for the same period last year by $1 million, according to the state Department of Revenue.

  • December 15, 2025

    Ill. Decouples From Bonus Depreciation, Extends Entity Tax

    Illinois decoupled from federal bonus depreciation provisions of the federal budget law enacted in July and made its pass-through entity tax election available to eligible taxpayers beyond 2025 under a bill signed by Democratic Gov. JB Pritzker.

  • December 15, 2025

    Supreme Court Declines Cannabis Ban Review

    The U.S. Supreme Court on Monday declined to hear a case challenging the federal marijuana ban, leaving in place a high court precedent that has governed cannabis policy for 20 years.

  • December 12, 2025

    NC Supreme Court Clarifies Tax On Prepaid Wireless

    A North Carolina cellphone retailer for Boost Mobile products is responsible for tax on prepaid wireless calling services, the state's highest court ruled Friday, though finding that when those services changed to take the form of cards with stored value, tax liability shifted to Boost.

  • December 12, 2025

    Pact Board To Weigh New Tax Rules Amid Penny Shortage

    A Streamlined Sales Tax Governing Board committee took initial steps Friday to consider guidance that would address how sales tax should be calculated on cash transactions that are rounded to 5-cent increments to account for a phaseout of pennies.

  • December 12, 2025

    Md. Clarifies Reach Of New Digital Services Tax

    Maryland's new 3% tax on data services applies to a list of transactions including various forms of software delivery, archival services, systems integration and disaster recovery, according to proposed regulations released Friday to align with state legislation signed in May.

  • December 12, 2025

    Colo. Mobile Home Was Properly Valued, Court Says

    A Colorado mobile home was correctly valued by a county's board of tax appeals and should not have its value lowered, the Colorado Court of Appeals ruled. 

  • December 12, 2025

    Neb. Co.'s Properties Have Lower Value, Commission Says

    Four storage facilities were overvalued after determining that the storage company's appraiser offered a persuasive appraisal of the properties, the Nebraska Tax Equalization Commission found. 

Expert Analysis

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 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.

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