State & Local

  • September 26, 2025

    Mich. House OKs Budget Plan With Decoupling, New Pot Tax

    Michigan would 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 agreement the state House of Representatives advanced.

  • September 26, 2025

    Illinois Tax Amnesty Programs Kick Off Wednesday

    Two tax amnesty programs for Illinois residents and businesses are scheduled to begin Wednesday and last until Nov. 17, according to the state Department of Revenue and secretary of state.

  • September 26, 2025

    USPS Error Doesn't Limit NJ Property Owners' Appeal Rights

    The U.S. Postal Service's failure to deliver a town's request for a property's income information that was sent via certified mail doesn't limit a tax assessment appeal the property owner can pursue, the New Jersey Tax Court ruled.

  • September 26, 2025

    Mass. Tax Board Cuts $1M Home Value To Sale Price

    A Massachusetts home valued at $1 million by a county assessor should have the value lowered to the price the home sold for, the state Appellate Tax Board ruled. 

  • September 26, 2025

    Taxation With Representation: De Brauw, Hengeler Mueller

    In this week's Taxation With Representation, power grid operator TenneT Holding sells a stake in its German transmission business to institutional investors, Pfizer Inc. acquires biotechnology company Metsera Inc., and Dutch brewer Heineken NV buys most of Costa Rica's FIFCO beverage and retail operations.

  • September 26, 2025

    ​​​​​​​SC Revenue Through August Drops $283K From Last Year

    South Carolina's general revenue collection in July and August sank $283,000 from last year, the state Board of Economic Advisors reported.

  • September 26, 2025

    Ore. Court Says Refund Claim On Portland Tax Premature

    An Oregon resident did not exhaust his administrative remedies before challenging the constitutionality of the Portland area's income tax and seeking a refund, the state tax court ruled.

  • September 26, 2025

    Colo. Says Sales Tax Applies To Public Improvement Fees

    Public improvement fees, imposed by private parties on customers in certain shopping complexes in Colorado, are subject to the state's sales tax, the state Department of Revenue said.

  • September 26, 2025

    Tip Tax Regs Prompt Questions On Eligibility, Withholding

    The IRS has released preliminary guidance implementing Republicans' tax deduction for tip income, but tax professionals say more clarity is needed before next tax season on topics including who's eligible for the deduction and how employers must account for it.

  • September 26, 2025

    Mass. Board Won't Lower Boston Home's Tax Value

    A Boston homeowner showed insufficient evidence to lower her property's assessed value, the Massachusetts Appellate Tax Board said, dismissing her claim that the assessment had increased at a higher rate than those of neighboring properties.

  • September 25, 2025

    Convicted Atty Lacks Moral Fitness, Ethics Panel Says

    Connecticut's statewide grievance committee says an attorney convicted 10 years ago for filing false federal tax returns doesn't have the moral character to return to the legal profession.

  • September 25, 2025

    DC Court Upholds Transfer Tax On Long-Term Leaseback

    The $39 million sale of a Washington, D.C., property and a long-term deal to lease it back to the seller constituted two separate taxable transactions, an appeals court said Thursday, rejecting a claim for a $1 million refund.

  • September 25, 2025

    Virginia Offers Tax Rebates For Timely 2024 Filing

    Virginia residents who file their state tax returns by Nov. 3 may be eligible for rebates, Gov. Glenn Youngkin's office said.

  • September 25, 2025

    Pa. Justices Affirm Pittsburgh's 'Jock Tax' Is Unconstitutional

    Pittsburgh's 3% fee imposed on the income of nonresident professional athletes is unconstitutional and violates the state's uniformity clause, the Pennsylvania Supreme Court affirmed Thursday.

  • September 25, 2025

    Disney, IHOP Parent Lose Bid To Revisit Mich. Escheat Ruling

    The Michigan Court of Appeals denied a request from Disney and the parent company of IHOP to reconsider its ruling that said unclaimed property audit determinations create new legal obligations for holders that trigger a separate statute of limitations period to remit property.

  • September 25, 2025

    Michigan Senate Bill Seeks Tax On Vape Products

    Michigan would subject vaping and other nicotine products to the same 32% tax rate imposed on nicotine products under a bill filed in the Senate.

  • September 25, 2025

    Calif. Bay Area Transit Tax Proposal Passes Legislature

    California would establish a transportation district comprised of San Francisco and four other counties and authorize it to impose a retail transactions and use tax to fund transit operations, subject to voter approval, under a bill sent to Gov. Gavin Newsom.

  • September 25, 2025

    Ore. Tax Court Upholds IRS Offset To State Tax Refund

    The Oregon Tax Court rejected a couple's effort to obtain a state income tax refund that was offset by a federal tax liability, saying the taxpayers identified no legal authority to support their demand.

  • September 24, 2025

    Tax Court Finds Convicted Ex-Pa. Senator Liable For Tax

    A former Pennsylvania state senator convicted of fraud is on the hook for income tax deficiencies for 2001 through 2005, plus a civil fraud penalty for each year, the U.S. Tax Court said Wednesday.

  • September 24, 2025

    Minn. Justices Reject Humana's Pharmacy Sourcing Appeal

    The Minnesota Supreme Court rejected arguments by a Humana subsidiary that its sales of pharmacy benefit services attributed to Minnesota should instead be sourced to a Humana unit in Wisconsin, denying the company a $834,000 refund Wednesday.

  • September 24, 2025

    Ill. Justices Won't Hear Pepsi's $2.1M Tax Penalty Case

    An Illinois appeals court decision allowing $2.1 million in penalties against PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll will stand, as the state's highest court declined to review the dispute Wednesday.

  • September 24, 2025

    Calif. Panel Upholds County's Higher Tax Rates On Utilities

    A California county's levying of property tax rates on utilities that are higher than rates on other types of properties doesn't violate the state constitution's tax rules, a state appeals court ruled Wednesday, rejecting a $12 million refund claim from Pacific Bell and six other public utilities.

  • September 24, 2025

    Pa. Estate Denied Inheritance Tax Refund For Legal Costs

    An estate had its request for a $29 million refund of inheritance tax partially denied by the Pennsylvania Commonwealth Court, which ruled that legal expenses it claimed for a deduction did not directly benefit the estate.

  • September 24, 2025

    Former Pa. Tax Collector Admits To Embezzling Public Funds

    A former Pennsylvania tax collector pled guilty to embezzling public money totaling more than $400,000 in property taxes and federal grants intended for her local government, federal prosecutors announced. 

  • September 24, 2025

    Ala. AT&T Affiliate's Cables Face General Sales Tax Rate

    An Alabama telecommunication company's purchase of fiber-optic cables triggers the general sales tax rate, not the machine tax rate, the state tax tribunal ruled. 

Expert Analysis

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

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