State & Local
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May 19, 2025
Broadband Group Backs Charter In $7.8M NY Tax Case
A New York tribunal's ruling that Charter is ineligible for a tax break allowed for certain technology companies and is liable for a $7.8 million tax assessment should be reversed, a broadband trade group told a state appeals court.
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May 19, 2025
La. Museum's Hotel Exempt From Property Tax, Board Says
A Louisiana hotel operated by the nonprofit National World War II museum is exempt from property taxes because most of its revenue is dedicated to the museum's charitable purpose, the state Board of Tax Appeals said.
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May 19, 2025
Ala. Decoupled From TCJA For Research Expense Deduction
Alabama taxpayers can deduct research expenses from their income now that the state has decoupled from a portion of the Tax Cuts and Jobs Act under a bill signed by the governor.
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May 19, 2025
Virginia General Revenue Collection Through April Up $1.4B
Virginia's total general fund revenue from July through April outpaced last year's for that period by $1.4 billion, according to the state Department of Accounts.
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May 19, 2025
Ga. Updates Tax Law Conformity With Internal Revenue Code
Georgia updated the conformity of its tax laws with the Internal Revenue Code under a bill signed by Gov. Brian Kemp.
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May 19, 2025
Miss. Tax Collection Through April Falls $31M From Last Year
Mississippi's total tax collection from July through April lagged $31 million behind the amount for the same period last fiscal year, according to a report by the state Department of Revenue.
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May 19, 2025
NY Tax Collection In April Rises $2B From Last Year
New York's total tax collection in April outpaced last year's total for the month by $2.26 billion, according to a report by the state Department of Taxation and Finance.
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May 19, 2025
Ala. To Hike Tax Exemption For Biz Tangible Personal Property
Alabama will increase its property tax exemption for tangible personal property owned by businesses under a bill signed by the governor.
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May 16, 2025
Ala. Doubles Tax Tribunal Assessment Appeal Time
Alabama doubled the amount of time it gives taxpayers to appeal assessments to the state tax tribunal or a circuit court under a bill signed by the governor.
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May 16, 2025
Full Pa. Court OKs Panel's Nix Of Tax On Real Estate Transfer
A panel of Pennsylvania appellate judges properly ruled that a state board wrongfully imposed a real estate transfer tax on the transfer of a partnership interest in a real estate company from one trust to another, the court ruled en banc.
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May 16, 2025
Key House Panel Advances Budget With $3.8T Tax Overhaul
The House Budget Committee voted late Sunday to approve the chamber's budget reconciliation package, including a $3.8 trillion tax bill that would renew and make permanent large parts of the GOP's 2017 tax overhaul law.
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May 16, 2025
The Tax Angle: Year-End Extenders, IRS Direct File
From a look at the possibility of Congress passing a year-end budget and tax extenders bill to efforts to keep the IRS Direct File program afloat, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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May 16, 2025
Skechers Must Foot $155K Tax Bill, Mass. Board Says
Skechers' income must be apportioned to Massachusetts under the state's rule for manufacturers, a Massachusetts tax board ruled in an opinion released Friday, upholding a $155,000 tax assessment, plus penalties and interest, against the footwear company.
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May 16, 2025
Oregon Lowers Revenue Forecast For Biennium By $162M
The forecast of Oregon's general fund revenue for the 2023-2025 biennium was lowered by $162 million, according to a report released by the state Office of Economic Analysis.
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May 16, 2025
Mich. Farm Gets Only Partial Exemption, Court Says
A Michigan property that has farmland, an apple orchard and an area used for tourism activities is eligible for only a partial agricultural exemption, the state appeals court ruled.
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May 16, 2025
Nebraska Net Receipts Through April Level With Estimates
Nebraska's net general fund receipts from July through April were in line with budget forecasts, according to a report by the state Department of Revenue, but trailed last year's collection by $1 billion.
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May 16, 2025
Ark. Co.'s Campus Food Services Tax-Exempt, Court Affirms
Arkansas' sales tax doesn't apply to a company's food sales on a college campus, the state appeals court affirmed, because the meal plans were sales for resale and exempt from tax.
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May 16, 2025
Taxation With Representation: Blakes, Davies, Goodmans
In this week's Taxation With Representation, Charter Communications Inc. merges with Cox Communications, Hub International Ltd. boosts its valuation after securing an investment, Pan American Silver Corp. acquires Mag Silver Corp. and Robinhood buys WonderFi.
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May 16, 2025
Minn. Senate Bill Would End Tax On Some Health Services
Minnesota would exempt several health services from the state's 1.8% health provider tax under legislation introduced Friday in the state Senate.
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May 16, 2025
Massachusetts Board Won't Lower Greenhouse Tax Value
The owner of a Boston property with a greenhouse failed to show evidence that it was overvalued, the state Appellate Tax Board said in an opinion released Friday, rejecting the owner's comparable-assessment analysis and other arguments.
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May 16, 2025
Colorado Ending Tax Deduction For Free Sports Bets
The tax deduction now available to Colorado sports betting operators for free bets by players will decrease and then disappear under legislation signed by Gov. Jared Polis.
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May 16, 2025
Holland & Knight Welcomes Tax Partner in Philadelphia
A new partner has joined Holland & Knight LLP's Philadelphia office and will help lead its state and local tax team, the firm announced.
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May 15, 2025
La. Tax Dept. Looks At Taking On Remote Seller Audits
The Louisiana Department of Revenue is interested in assuming audit responsibilities from the state's remote sellers commission, an official suggested Thursday, saying the department's more robust staffing may make it better positioned to enforce sales tax compliance from out-of-state businesses.
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May 15, 2025
Ohio Court Upholds Home's $450K Value Based On Sale
The Ohio tax appeals board didn't err in determining that a couple's home was correctly assessed at $450,000 based on its 2020 sale price, a state appeals court said in an opinion released Thursday.
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May 15, 2025
Texas Will Exempt Stock Exchange Operators From Tax
Texas will exempt security exchange operators from the state's franchise tax under a bill signed by Gov. Greg Abbott.
Expert Analysis
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Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.
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Now More Than Ever, Lawyers Must Exhibit Professionalism
As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.
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Reading Between The Lines Of Justices' Moore Ruling
The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.
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A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates
Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.
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Another Crack In The Shield: SALT In Review
From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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States Should Loosen Law Firm Ownership Restrictions
Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.
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Texas Ethics Opinion Flags Hazards Of Unauthorized Practice
The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.
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How To Clean Up Your Generative AI-Produced Legal Drafts
As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.
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A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue
The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.
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Industry Self-Regulation Will Shine Post-Chevron
The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.
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3 Ways Agencies Will Keep Making Law After Chevron
The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.
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Atty Well-Being Efforts Ignore Root Causes Of The Problem
The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.
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Less Power To The People: SALT In Review
Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.