State & Local
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December 01, 2025
Ill. Dept. Analyzes State Property Tax System Per 2024 Law
The Illinois Department of Revenue said Monday that it's conducting a study of the state's property tax system as required by a law enacted last year.
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November 26, 2025
Colo. Group Says Oil, Gas Fees Are Taxes That Violate TABOR
A nonprofit conservative advocacy group told a Colorado state court Tuesday that a 2024 law which imposes new fees on oil and gas producers is actually a tax and should be subject to a public vote as required by the Colorado Taxpayer's Bill of Rights.
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November 26, 2025
Split 6th Circ. Shields Baker Donelson, Not City Councilman
In a published opinion, the Sixth Circuit has found that Baker Donelson Bearman Caldwell & Berkowitz PC is shielded by qualified immunity as outside counsel for the city of Nashville in litigation over the law firm's firing of a city election commission chair and member of the firm.
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November 26, 2025
State & Local Tax Takeaways From November
From a win for A&E Television Networks over New York City's unincorporated business tax to Colorado voters' approval of ballot measures to raise income taxes on high earners, November was a lively month for state and local tax. Here, Law360 looks at these and other state and local tax highlights from the past month.
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November 26, 2025
Wis. Bill Seeks Sales, Use Tax Break For Contract Research
Wisconsin would establish a sales and use tax exemption for qualified contract research services under a bill introduced in the state Assembly.
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November 26, 2025
ND Revenue Through October Slightly Higher Than Estimate
North Dakota's general fund revenue from July through October edged ahead of estimates by $2.6 million, according to the state Legislative Council.
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November 26, 2025
Mich. General Revenue In October Up $285M From Last Year
Michigan's general revenue collection in October exceeded last year's total by $285 million, the state Budget Office said in a report released Wednesday.
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November 26, 2025
Mo. County Can't Impose Additional Tax On Cannabis
A Missouri county cannot impose an additional 3% excise tax on cannabis sales in its incorporated areas because it's not the prevailing taxing authority under state cannabis laws, the state Court of Appeals ruled.
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November 25, 2025
Arby's Franchisee Tells Ark. Justices Biz Sale Wasn't Taxable
An Oklahoma-based company that was once the largest Arby's franchisee did not receive business income that was taxable in Arkansas when it sold its business, the now-defunct corporation told the Arkansas Supreme Court, urging the justices to reject arguments by the state's tax agency.
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November 25, 2025
Mo. Dept. Pitches Changes To Consolidated Return Rules
Missouri would require the common parent of an affiliated group filing a consolidated income tax return to be the one filing the return for it to be accepted under consolidated return changes proposed Tuesday by the Missouri Department of Revenue.
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November 25, 2025
Delta Tells Justices Ore. Tax Violates Equal Protection Clause
Oregon's taxation of the intangible personal property of Delta Air Lines unconstitutionally singles out a small group of taxpayers, the airline told the U.S. Supreme Court, urging it to reverse a state Supreme Court opinion.
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November 25, 2025
MTC Head To Depart Commission, Join Eversheds Sutherland
Multistate Tax Commission executive director Gregory Matson will step down in early 2026 and enter private practice, he confirmed to Law360 on Tuesday.
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November 25, 2025
Mo. Dept. Pitches Resident Withholding Rule Change
Missouri residents who work in another state with a lower income tax rate would be required to remit additional income tax to Missouri under a proposed rule change released Tuesday by the state Department of Revenue.
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November 25, 2025
The Tax Angle: Taxpayer Advocate Update, Tax Prom 2025
From a look at changes underway at the Taxpayer Advocate Service to remarks by Senate Finance Committee Chairman Mike Crapo at the Tax Prom, the Tax Foundation's annual black tie event, here's a peek into a reporter's notebook on a few developing tax stories.
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November 25, 2025
Ore. Appraiser Failed To Report Income, Court Says
An Oregon appraiser failed to explain $19,000 in unreported income for the 2019 tax year but substantiated some business travel expenses disputed by the state's Department of Revenue, the Oregon Tax Court said.
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November 25, 2025
Wis. Bill Seeks Sales, Use Tax Break For Nuclear Fusion Tech
Wisconsin would create a sales and use tax exemption for various items used in nuclear fusion technology projects under a bill introduced in the state Assembly.
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November 25, 2025
NC Revenue For July Through Oct. Up $699M From Last Year
North Carolina's general fund revenue collected from July through October beat last year's total by $699 million, the Office of the State Controller said.
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November 24, 2025
Mich. Justices To Weigh Burden Of Proof In Hangar Tax Fight
The Michigan Supreme Court agreed to weigh a city's appeal of a decision that said the municipality had the burden of proof to show that a company's hangar leased from a regional airport authority was subject to tax.
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November 24, 2025
Toss Of Transient Tax Case Shouldn't Be Stayed, Hawaii Says
Hawaii's motion in federal court to dismiss a complaint over the expansion of the state's transient occupancy tax to cruise ship passengers has progressed too far for the court to grant a stay of the motion, the state said in a filing.
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November 24, 2025
NY High Court Upholds Tax Exemption For Church Farm
New York's highest court upheld a tax exemption for a church-owned property used to grow vegetables that were used for its food donations, saying in a ruling Monday that the town wrongly denied the exemption.
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November 24, 2025
Mich. High Court Won't Rethink Rejecting 'Rain Tax' Case
The Michigan Supreme Court declined for a second time to review a pair of challenges to Detroit's stormwater fees, allowing to stand lower court opinions that said the fees were not taxes subject to constitutional limits.
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November 24, 2025
La. Panel Axes Parishes' Premature Appeal Of Property Value
A Louisiana state appeals court tossed a challenge that four parishes lodged against the state Tax Commission's valuation of an energy company's property, saying the appeals were filed before the commission issued an appealable ruling.
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November 24, 2025
Guam Bill Would Create Amnesty Program For Overdue Taxes
Guam would establish an amnesty program to provide for the waiver of penalties and interest on delinquent corporate and individual income taxes, property taxes and other outstanding tax liabilities under a bill introduced in its unicameral Legislature.
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November 24, 2025
Vt. General Revenues Through Oct. Down $2M
Vermont's general fund revenue collection from July through October lagged $2 million behind the same period last year, according to the state Agency of Administration in a report released Monday.
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November 24, 2025
Wis. Revenues Through Fiscal Year $330M Over Last Year
Wisconsin's general purpose revenue collection from July through October outpaced the same period last year by $330 million, according to the state Department of Revenue.
Expert Analysis
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How Attorneys Can Master The Art Of On-Camera Presence
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.
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Adapting To Private Practice: From Fed. Prosecutor To BigLaw
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.
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Firms Still Have Lateral Market Advantage, But Risks Persist
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.
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Making The Opportunity Zones Program Great At Last
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.
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We Must Allow Judges To Use Their Independent Judgment
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.
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Making The Case For Rest In The Legal Profession
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.
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4 Ways Women Attorneys Can Build A Legal Legacy
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.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
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.
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A Judge's Pointers For Adding Spice To Dry Legal Writing
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.
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Why NY May Want To Reconsider Its LLC Transparency Law
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.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
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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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.