State & Local
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October 08, 2025
Group Claims Mich. 24% Pot Tax Enacted Unlawfully
Michigan's impending wholesale marijuana tax was approved by lawmakers unlawfully, an industry group alleged, saying the legislation signed by Gov. Gretchen Whitmer authorizing the tax did not have the votes of three-fourths of the majorities required in each legislative chamber.
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October 08, 2025
Ind. Justices Toss Tax Challenge Over Homestead's Scope
Indiana homeowners who claim that the 1-acre limit for the state's reduced homestead tax rate is unconstitutional failed to show that property beyond that limit is used as part of their primary residence, which undercuts their case, the state Supreme Court ruled Wednesday.
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October 08, 2025
Calif. Amends Trust Definition For State Income Taxes
California amended its definition of an incomplete gift nongrantor trust for state personal income tax purposes under clarifying legislation signed by Democratic Gov. Gavin Newsom.
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October 08, 2025
Wis. Assembly OKs Child Care, Housing Tax Credit Expansion
Wisconsin would expand its business development tax credit to include contributions made to a third party to build workforce housing and create employee child care programs under a bill passed by the state Assembly.
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October 08, 2025
Mo. Revenue Through Sept. Drops $19M From Last Year
Missouri's general fund revenue from July through September lagged behind last year's total during that time frame by $19 million, according to the state Department of Revenue.
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October 08, 2025
Ore. Tax Court Not Swayed By Biz Owner's Notification Claim
An Oregon business owner's appeal of his withholding liabilities was untimely, the state tax court said, rejecting his claims that he was not properly notified of the liabilities and that a long-term employee embezzled funds intended for payroll tax obligations.
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October 08, 2025
Denver Attorney Returns To Reed Smith State Tax Team
Reed Smith is expanding its tax practice with the return of an experienced attorney, now based in Denver, with multistate experience in the full spectrum of tax issues.
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October 07, 2025
Cruise Cos. Say Tax Injunction Act Doesn't Bar Hawaii Suit
A group of cruise companies should be allowed to proceed with their complaint against the state of Hawaii for an extension of a transient occupancy tax to cruise passengers, the companies told a federal district court, saying the Tax Injunction Act doesn't bar the complaint.
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October 07, 2025
States' Digital Ad Tax Pursuits Continue Despite Pushback
State lawmakers show no signs of stopping to file bills seeking digital advertising taxes, efforts that are primed to continue even as the states that have adopted such measures are mired in litigation.
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October 07, 2025
Calif. OTA Upholds Tax Penalty For Trust's Late Payment
A California trust that incorrectly calculated its tax liability for a quarterly payment owes a penalty because there were no qualifying circumstances that stopped it from making the payment, the state Office of Tax Appeals ruled.
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October 07, 2025
NY Tax Reg Doesn't Conflict With PL 86-272, State Tells Panel
A New York regulation that outlines when out-of-state businesses' online activities can render them subject to tax doesn't conflict with a federal law's constraints on states' taxing powers, the state's tax agency told a state appeals court.
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October 07, 2025
Fla. Net Revenue Through August Beats Estimate By $114M
Florida's net revenue collection in July and August outpaced a forecast by $114 million, according to the state Department of Revenue.
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October 07, 2025
Vape Cos. And Sellers Urge 4th Circ. To Block NC Regulation
A group of vaping interests is defending its bid to block enforcement of a new North Carolina law regulating the sale of e-cigarettes, saying the state is wrong to argue that the law is not preempted by federal law.
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October 07, 2025
Calif. Allows Tax Break For Solar Property Until Owner Change
A California property tax exclusion for newly built solar energy systems that is set to end in 2027 will continue to apply until there is a change in a qualifying property's ownership under a bill signed by Democratic Gov. Gavin Newsom.
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October 06, 2025
NYC Tribunal Adds ALJ With 25 Years Of Tax Experience
The New York City Tax Appeals Tribunal's Administrative Law Judge Division added an ALJ in September with more than two decades of tax law experience, the second appointment to the division since May after it lacked any ALJs to hear cases for several months.
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October 06, 2025
Calif. OTA Backs Increased Sales Tax Bill For Coffee Shop
A California coffee shop was correctly assessed additional sales tax by the state's tax agency after a review of its books, the Office of Tax Appeals ruled, saying the business failed to present evidence to prove the calculation overstated its sales.
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October 06, 2025
Calif. Gov. Rejects Sales Tax Break For Hydrogen Fuel
California Gov. Gavin Newsom vetoed a bill that would have partially exempted hydrogen fuel from the state's 7.25% sales and use tax.
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October 06, 2025
NY Tribunal Upholds Sales Tax On CBRE Biz's Software
A facilities management business owned by commercial broker CBRE is liable for New York sales tax on its bundled services that included sales of prewritten software, a state panel ruled, affirming a determination that the software was integral to the company's operations.
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October 06, 2025
Social Security Chief Adds Duties As Inaugural CEO Of IRS
The current administrator of the Social Security Administration is adding a new role as the Internal Revenue Service's first chief executive officer, Treasury Secretary Scott Bessent announced Monday.
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October 06, 2025
Arkansas Revenues Through Sept. Beat Forecast By $74M
Arkansas' net general fund revenue from July through September outperformed estimates by $74 million, according to the state Department of Revenue.
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October 06, 2025
NH Total Receipts Through Sept. Down $17M From Forecast
New Hampshire's total receipts from July through September underperformed budget estimates by $17 million, the state Department of Administrative Services reported.
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October 06, 2025
Mass. Revenues Through Sept. Fall $64M Short Of Forecast
Massachusetts general revenue collection from July through September lagged behind estimates by $64 million, according to the state Department of Revenue.
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October 06, 2025
Calif. Extends Sales And Use Tax Breaks For Energy, Transit
California extended by two years a state financing authority's power to provide sales and use tax exclusions for approved alternative energy and transportation projects under a bill signed by Democratic Gov. Gavin Newsom.
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October 03, 2025
Investor Claim Cannabis Co. Seller Hid $16M In Unpaid Taxes
California cannabis company Prime Harvest Inc. claims it was fraudulently induced into buying a cannabis distribution business that was saddled with $16 million in unpaid taxes, asking a state court to force the sellers to take back the distributor.
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October 03, 2025
Mich. Lawmakers OK Fed. Code Decoupling, New Pot Tax
Michigan is slated to decouple from certain business-friendly provisions in this year's federal tax bill and impose a new excise tax on the wholesale price of cannabis under a budget plan approved by state lawmakers Friday.
Expert Analysis
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.