State & Local
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April 23, 2025
Ore. Court Denies $21K Deduction For Church Donation
An Oregon couple who made a $21,000 donation to a church cannot claim a deduction from their 2020 taxable income because they didn't obtain proper documentation to support their claim, the state tax court said.
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April 23, 2025
Mo. Counties, State Argue For Cannabis Tax At High Court
A county is a local government and should be allowed to impose a 3% additional sales tax on adult-use cannabis, two counties and the Missouri revenue director told the state Supreme Court.
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April 23, 2025
Mich. House Bills Would Exclude Device Trade-Ins From Tax
Michigan would exclude from sales and use tax the credit amount given to customers who trade in portable electronic devices under bills introduced in the state House of Representatives.
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April 23, 2025
Conn. Net Revenue Through March Up $848 Million
Connecticut's net general revenue collection from July through March outpaced last year's collection for the same time frame by $848 million, according to a report by the state's Department of Revenue Services.
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April 23, 2025
Wis. Revenues Through March Grow By $654M
Wisconsin general revenues from July through March beat last fiscal year's collection for that period by $654 million, according to a report by the state Department of Revenue.
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April 23, 2025
Arizona Revenues Through March Beat Forecast By $15M
Arizona's general revenue collection from July through March beat forecasts by $15 million, according to a report by the state's Joint Legislative Budget Committee.
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April 23, 2025
Minn. Bills Seek 2% Biz-To-Biz Services Tax
Minnesota would impose a 2% gross receipts tax on many business-to-business services under legislation introduced in the state House and Senate.
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April 23, 2025
Minn. Bill Seeks $10M For Corporate Tax Compliance
Minnesota would provide $10 million for the state tax department to step up its compliance efforts for large corporate taxpayers under legislation in the state Senate.
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April 22, 2025
St. Louis Revenue Collector's Tax Assessment Rejected
St. Louis' revenue collector erred in assessing additional earnings tax on a woman's income from various limited partnerships because the income wasn't earned, the Missouri Appeals Court affirmed Tuesday.
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April 22, 2025
Montana Farmers Union Asks To Join Tribe's Anti-Tariff Suit
The Montana Farmers Union wants to be included in a suit filed by members of the Blackfeet Nation challenging President Trump's tariffs on imports from Canada and abroad, arguing that the duties under scrutiny hurt the state's farmers the same way they hurt tribal members.
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April 22, 2025
Ark. Offers Credit For 50% Of New Payroll For HQ Relocations
Arkansas created an income tax credit for businesses that relocate their corporate headquarters to the state equal to up to 50% of their payroll for qualifying employees under a bill signed by Gov. Sarah Huckabee Sanders.
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April 22, 2025
CPAs Seek Clarity On NJ's Proposed Tax Rule For Dividends
A CPA organization asked New Jersey's tax agency to clarify whether a provision in the state's proposed corporate tax regulations that involve dividends and deemed dividends is designed to subject certain earnings to state tax when they aren't taxed federally.
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April 22, 2025
NJ AG Pushes To Revive RICO Case Against Power Broker
New Jersey urged a state appellate court to revive its sprawling racketeering indictment against Garden State power broker George E. Norcross III, politically connected attorneys and others, arguing that the trial court undertook a review that doesn't exist in criminal practice.
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April 22, 2025
Minnesota Senate Panel Backs Tax On University Endowments
Minnesota would tax the growth of the endowments of higher education institutions, potentially netting more than $100 million annually in revenue, with the funds dedicated to student scholarships, under legislation advanced Tuesday by a Senate panel.
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April 22, 2025
LA Mayor Calls On State To Bolster Film Tax Credit
The mayor of Los Angeles has urged California lawmakers to increase the state's funding of the film and television production tax credit to help the city compete with other states that have started offering their own tax break.
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April 22, 2025
Texas Mulls Sales Tax Exemption For Payment Services
Texas would amend its sales and use tax regime to exclude payment services provided by marketplace providers from the state's definition of taxable data processing services under a bill being considered by the House Committee on Ways & Means.
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April 21, 2025
Mich. Plastic Co. Can Apportion City Income, Tribunal Says
A plastic manufacturing company in Michigan can apportion its city income tax liabilities because it has an employee in another municipality and made all its sales outside the city where it's located, the state Tax Tribunal ruled.
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April 21, 2025
Harvard Sues Trump Admin Over $2B Funding Freeze
Harvard University on Monday hit the Trump administration with a suit in Massachusetts federal court, escalating a high-profile battle after the government slashed more than $2 billion in funding amid allegations the elite school has failed to properly address antisemitism on its campus.
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April 21, 2025
Ohio Parking Garage Not Exempt From Tax, Board Says
A parking garage owned by a public authority in Ohio but leased to a private entity isn't eligible for a property tax exemption because it's not exclusively used for public purposes, the state's Board of Tax Appeals ruled.
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April 21, 2025
Justices Pass On Fla. Man's Taking Claims From Tax Sale
The U.S. Supreme Court declined Monday to hear a man's claims that a Florida county's foreclosure sale of his home for an amount equal to his back taxes, interest and penalties without paying him a surplus resulted in an unconstitutional taking of property.
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April 21, 2025
Mont. Allows Automatic Return Of Some Unclaimed Property
Montana granted the state's Department of Revenue authority to automatically return unclaimed property valued at $1,000 or less to its owner if certain conditions are met under a bill signed by the governor.
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April 21, 2025
Marketers Knock NJ Plan To Adopt MTC Web Activity Rules
New Jersey's proposal to adopt portions of the Multistate Tax Commission's guidelines regarding the taxation of internet activities that fall outside a federal law limiting tax on income would be unlawful, a lobbying group for the direct and remote marketing industry said Monday.
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April 21, 2025
Colo. House OKs High-Earner Tax Hike For Meals Plan
Colorado voters would decide whether to boost taxes on high earners to support the state's universal school meals program, and whether to let the state keep excess revenue already collected, under legislation passed Monday by the state House.
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April 21, 2025
NM Revenue Through Oct. Tops Forecast By $348M
New Mexico's general fund revenue collection from July through October outpaced an estimate by $348 million, according to the state Legislative Finance Committee.
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April 21, 2025
Va. General Revenue Through March Up $1.2B
Virginia's general revenue collection from July through March beat last year's collection during the same period by $1.2 billion, according to a report by the state's secretary of finance.
Expert Analysis
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Reimagining Law Firm Culture To Break The Cycle Of Burnout
While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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High Court Case Could Reshape Local Development Fees
If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.
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Nebraska Should Abandon Proposed Digital Ad Tax
If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.
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The Legal Industry Needs A Cybersecurity Paradigm Shift
As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.
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As Promised, IRS Is Coming For Crypto Tax Evaders
The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.
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5 Reasons Associates Shouldn't Take A Job Just For Money
As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.
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The Pop Culture Docket: Judge Djerassi On Super Bowl 52
Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.
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Envy, Regressivity And Other Sins: SALT In Review
From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Employee Experience Strategy Can Boost Law Firm Success
Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.
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6 Practice Pointers For Pro Bono Immigration Practice
An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.
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Lessons From Country Singer's Personal Service Saga
Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.
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7 E-Discovery Predictions For 2024 And Beyond
The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.
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Other Views On Administration And Land Tax: SALT In Review
From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.