State & Local

  • December 19, 2025

    Calif. Appeals Court Upholds Los Angeles' Mansion Tax

    A property transfer tax that adds 4% to 5.5% to the cost of Los Angeles real estate deals of more than $5 million is legal under the U.S. and California constitutions, a state appeals panel ruled, upholding a trial court.

  • December 19, 2025

    Ill. To End Transaction Threshold For Sales Tax

    Illinois will eliminate a 200-transaction threshold for requiring remote retailers and marketplace facilitators to collect and pay destination-based sales tax in 2026, the state Department of Revenue said.

  • December 19, 2025

    Ga. Gov. Announces New Revenue Commissioner

    Georgia Gov. Brian Kemp announced Friday that a commercial real estate lawyer will lead the state's Department of Revenue starting in February.

  • December 19, 2025

    IRS Extends Transition For States' Paid Family Leave Changes

    States with paid family and medical leave programs have another year to transition to changes to the income and employment tax treatment of contributions paid in certain situations to support those benefits, the IRS said Friday, adopting stakeholders' recommendation for more time to comply.

  • December 19, 2025

    Top State & Local Tax Cases Of 2025

    From a Colorado appellate court upholding a tax on Netflix subscriptions to Pennsylvania's high court finding the Pittsburgh fee on nonresident pro athletes unconstitutional, 2025 was a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2025 and their impact going into the new year.

  • December 19, 2025

    Taxation With Representation: Baker Botts, Morgan Lewis

    In this week's Taxation With Representation, Trump Media and Technology Group merges with fusion power company TAE Technologies, pharmaceutical company Cencora boosts its stake in cancer care company OneOncology, and Phoenix Financial partners with private equity giant Blackstone to plug billions into various credit strategies.

  • December 19, 2025

    SC Revenues Through November Beat Estimate By $79M

    South Carolina's general fund revenue collection from July through November was nearly $79 million ahead of estimates, according to the state Revenue and Fiscal Affairs Office.

  • December 19, 2025

    Utah Revenues Through November Up $243M From Last Year

    Utah's general fund revenue collection from July through November was $243 million higher than the same period last fiscal year, according to the State Tax Commission.

  • December 18, 2025

    Disney, Hulu Lose Appeal Over Calif. Streaming Tax

    Hulu and two other Disney subsidiaries that provide streaming services must pay a California city's video services tax, a state appeals court panel ruled, upholding a trial court.

  • December 18, 2025

    Fla. High Court Says $5B Bond Deal Can't Be Set Aside

    Florida's Supreme Court agreed Thursday that counties and tax collectors could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, ruling that state law makes clear that if bonds are validated and there is no appeal, the judgment is final.

  • December 18, 2025

    Youngkin Urges No Tax Hikes In Final Budget Proposal

    Outgoing Virginia Gov. Glenn Youngkin called on his successor and state lawmakers not to raise taxes as the Republican presented his final budget proposal.

  • December 18, 2025

    NJ Senate OKs Axing Transaction Threshold For Tax Nexus

    New Jersey would eliminate its transaction threshold for sales tax and corporate income tax nexus purposes under a bill the state Senate approved Thursday.

  • December 18, 2025

    Hilton's $70M Tax Value Cut Appealed To Minn. Supreme Court

    Drops in the tax valuations of a Hilton hotel and convention center in Minneapolis, including a $70 million cut during one year, were wrongly ordered by the Minnesota Tax Court, the local assessor said, urging the state Supreme Court to review the case.

  • December 18, 2025

    Sunoco Tells NY Panel Oil Sales Warrant $2.6M Tax Refund

    A Sunoco entity asked a New York state appeals court to rule that it can include oil sales to third parties in its corporate franchise tax calculations, arguing that a tribunal incorrectly denied a $2.6 million tax refund after finding the transactions constituted inventory transfers.

  • December 18, 2025

    Former Foley & Lardner Tax Pro Launches NJ Boutique

    Tax lawyer Jeremy Abrams announced Thursday that he has left Foley & Lardner LLP to form his own boutique, New Jersey-based Abrams Tax Law LLC, focused on state and local tax matters across the country.

  • December 18, 2025

    Ariz. Bill Would Bar Local Taxes On Residential Sales

    Arizona would retroactively bar local taxes on the sales of certain residential properties under legislation proposed in the state Senate.

  • December 18, 2025

    IRS Sets Unused Housing Credit Carryovers For 25 States

    The IRS published Thursday the amounts of unused housing credit carryovers allocated to qualified states for 2025.

  • December 18, 2025

    Trump Orders Loosening Of Federal Restrictions On Marijuana

    President Donald Trump on Thursday announced that his administration would instruct federal agencies to loosen restrictions on cannabis via executive order, a historic acknowledgment from the executive branch that the drug has recognized medical uses.

  • December 18, 2025

    Wis. Bill Would Loosen Precious Metals Tax Exemption

    Wisconsin would eliminate the certificate requirement to claim a sales tax exemption for those who purchase precious metal bullion under a bill introduced in the state Assembly.

  • December 18, 2025

    Mich. Bills Would Eliminate Data Center Sales, Use Tax Breaks

    Michigan would eliminate sales and use tax exemptions for data center equipment under legislation introduced in the state House of Representatives.

  • December 17, 2025

    Colo. Board Stalls High-Earner Tax Boost Plan

    A proposed ballot measure to replace Colorado's flat income tax with graduated rates, increasing taxes on high earners, was set back Wednesday by a state panel that found in a rehearing that the initiative wrongly addressed multiple topics.

  • December 17, 2025

    LSU Districts' Taxes Challenged For Not Getting Voter OK

    A former Louisiana councilperson filed a suit against two economic improvement districts associated with Louisiana State University on Wednesday, saying the jurisdictions failed to get taxpayer approval before raising sales taxes.

  • December 17, 2025

    Amazon Charged Too Much Sales Tax, Tenn. Consumer Claims

    Amazon has been hit with a proposed class action in Washington state court by a Tennessee customer who claims the e-commerce giant collected excessive sales tax on his purchases and then refused to refund him, in violation of Volunteer State tax law that holds "marketplace facilitators" responsible for charging the correct rate.

  • December 17, 2025

    Boston Accused Of Retaliating Over Property Tax Appeals

    The city of Boston retaliated against commercial property owners that appealed their valuations to a state board by unlawfully boosting those valuations, an owner said in a proposed class action filed Wednesday in Massachusetts state court.

  • December 17, 2025

    Ore. Tax Court Axes Trust's Appeal Of Special Assessment Nix

    The Oregon Tax Court dismissed a trust's appeal of a county assessor's decision denying its bid for a special property tax assessment but declined to sanction the trust for citing nonexistent law, which the court said was "likely" due to use of generative artificial intelligence.

Expert Analysis

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • 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.

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