State & Local
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March 26, 2025
NBC Had Nexus With Oregon, State Tax Court Affirms
NBCUniversal had substantial nexus with Oregon in tax years 2006 to 2010 through its contracts with seven affiliate stations and is liable for state corporate income tax, the state tax court ruled, rejecting an appeal by the company.
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March 26, 2025
Mich. Bill Would Allow Deduction For Broadband Grants
Michigan would allow companies that receive grants to expand broadband access to deduct the grant amounts from their gross income under a bill introduced in the state House of Representatives.
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March 26, 2025
Medical Pot Center Not Exempt From 2017 Michigan Sales Tax
A Michigan appeals panel has rejected a medical cannabis provisioning center's argument that it was exempt from sales tax in 2017, saying it is not entitled to the same exemption as primary caregivers and could not rely on a 2011 nonbinding letter in its argument.
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March 26, 2025
Utah To End Mining Exploration Severance Tax Credit In 2037
Utah will repeal a severance tax credit for mining exploration in 2037 under a bill signed by the governor.
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March 26, 2025
Pa. Senate Panel Approves Quicker Corporate Tax Cut
Pennsylvania would reduce its corporate income tax rate to 4%, ahead of planned reductions to the rate over a nine-year period, under a bill advanced by a Senate committee Wednesday.
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March 25, 2025
Youngkin Backs Off More Car Tax Relief, Taxes On Tips
Virginia Gov. Glenn Youngkin has abandoned proposals to credit some residents for car tax payments and eliminate taxes on tips after the Democratic-controlled General Assembly made it clear it would not pass those plans from the Republican governor.
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March 25, 2025
Minn. Law, Finance Groups Urge Sens. To Reject Services Tax
A proposed expansion of the sales tax in Minnesota to certain consumer legal and financial services would hurt residents and the state's economy, opponents of the proposal told a state Senate panel Tuesday.
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March 25, 2025
NJ Says NYC Congestion Pricing Fight Ripe For Decision
The Garden State's legal battle to dismantle New York's congestion pricing program can still advance even while the Metropolitan Transportation Authority fights the federal government's withdrawal of approval for the program in Manhattan federal court, New Jersey's attorneys told a federal judge.
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March 25, 2025
NJ Judge Upholds Mansion Tax On Sale Of Doomed House
A New Jersey company that bought a property for $4.7 million after obtaining approval to demolish an uninhabitable farmhouse on the land and use the property for industrial purposes owes the state's so-called mansion tax on the purchase, the state Tax Court ruled Tuesday.
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March 25, 2025
ND Tax Chief Required To Share Info On Any Tax Incentive
North Dakota's tax commissioner must disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers under a bill signed by the governor.
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March 25, 2025
Ky. Gov. Vetoes Bill Mandating End To Agency Deference
Kentucky's governor vetoed legislation that would have prevented courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, saying the bill violates the constitutional principle of separation of powers.
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March 25, 2025
SC Clarifies Sales Tax Application For Inventory Withdrawals
South Carolina imposes sales and use tax on items that wholesale purchasers withdraw from their own inventory, the state Department of Revenue clarified in a revenue ruling released Tuesday.
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March 25, 2025
Colo. Senate Panel OKs Tax Credit To Draw Sundance Festival
A proposal for a tax credit aimed at attracting the Sundance Film Festival to Colorado was advanced Tuesday by a state Senate committee as supporters continued to tout the expected economic boost should the event move to the state.
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March 25, 2025
Kan. Senate OKs Cuts To Income, Privilege Tax Rates
Kansas would decrease its income and privilege tax rates if the state meets certain general revenue fund goals under a bill passed in the state Senate and received in the state House of Representatives.
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March 25, 2025
Ore. Vineyard Can't Deduct Biz Losses Exceeding Income
An Oregon vineyard cannot deduct business loss expenses that are in excess of the business' income because it was not operating for a profit, the state tax court affirmed.
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March 25, 2025
ND General Revenue Collection Up $72M From Estimates
North Dakota's general revenue collection from July 2023 through February 2025 beat forecasts by $72 million, according to the state Legislative Council.
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March 25, 2025
Ariz. General Fund Revenue Tops Forecast By $61M
Arizona's general fund revenue from July through February outpaced a budget forecast by roughly $61 million, according to a report by the state's Joint Legislative Budget Committee.
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March 25, 2025
Ky. Bars Added Taxes On Digital Assets Used For Payments
Kentucky barred the imposition of additional taxes on digital assets used for payments based solely on the use of the assets as a payment method under a bill signed by Gov. Andy Beshear.
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March 24, 2025
Mich. Justices Partially Side With Disney In Escheat Fight
The Michigan Supreme Court ruled Monday that the state's audits of Disney and of IHOP's owner didn't pause the statute of limitations to require remittance of unclaimed property, but it said a lower court must determine whether the statute resets after an audit determination is issued.
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March 24, 2025
NM House Requests Study Of Short-Term Rental Tax Policy
New Mexico's House of Representatives unanimously approved legislation requesting a study on how the state's tax policies and regulatory framework affect short-term rentals.
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March 24, 2025
Comparable Homes Don't Lower Mass. Property's $430K Value
A Massachusetts home will remain valued at $429,500, a state tax panel said in a decision released Monday, rejecting the owner's arguments that the home valuation grew at a higher rate than that of comparable properties.
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March 24, 2025
Va. Revenue Collection Through Feb. Climbs $1.2B
Virginia's total general revenue from July through February outpaced collections made during the same period last year by $1.2 billion, according to a report released by the state's secretary of finance.
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March 24, 2025
Ark. Bill Would Require E-Filing Of Some Corp. Tax Returns
Arkansas would require that certain corporate income taxpayers file state returns electronically under a bill introduced in the state Senate on Monday.
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March 24, 2025
No Evidence To Lower Home Value, Mass. Panel Says
A Massachusetts panel declined to drop a condominium unit's valuation in a decision released Monday, rejecting the owner's argument that local assessors had increased home valuations in that particular area more than for other homes in the town.
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March 24, 2025
Utah Revenue Collection Through Feb. Rises $352M
Utah's general revenue collection from July through February outpaced collections made during the same period last fiscal year by $352 million, according to the state Tax Commission.
Expert Analysis
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Litigation Inspiration: Attys Can Be Heroic Like Olympians
Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.
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Lean Into The 'Great Restoration' To Retain Legal Talent
As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.
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How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.