State & Local

  • December 01, 2025

    Calif. EBay Seller Owes Additional Income Tax, OTA Says

    A California eBay seller is liable for additional income tax based on a federal adjustment to his annual gross income, after failing to prove some deductions to his assessment were warranted, the state Office of Tax Appeals said in a ruling released Monday. 

  • December 01, 2025

    Calif. Appeals Office Upholds LLC Tax On Remote Retailer

    A company contracting with Amazon to store and deliver its products in California does business in the state and is subject to its minimum tax on limited liability companies, the state Office of Tax Appeals said in an opinion released Monday.

  • December 01, 2025

    Calif. Couple Not Entitled To Penalty Abatement, OTA Says

    A California couple is not eligible for an abatement of penalties for failing to file a timely return after it was requested because they were not able to offer an adequate explanation for their delays, the Office of Tax Appeals ruled. 

  • December 01, 2025

    Mo. Hospital Tax Exemption Nixed On Jurisdictional Grounds

    A Missouri hospital failed to follow the correct protocols for appealing its property tax exemption statute; therefore the state Tax Commission can't consider the appeal, the commission said. 

  • December 01, 2025

    Wis. Judge Dismisses Tribal Tax Suit Over Standing Issues

    A Wisconsin federal judge dismissed a claim by homeowners that local political jurisdictions of the Menominee Indian Tribe joined forces to increase their tax burden, saying the federal court can't grant the relief they seek.

  • December 01, 2025

    Calif. Wrongly Taxed Retirement Distribution, OTA Says

    The California Franchise Tax Board wrongly imposed income tax on a nontaxable distribution from a resident's retirement account, the state Office of Tax Appeals said in an opinion released Monday.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • $38M Law Firm Settlement Highlights 'Unworthy Client' Perils

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    A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.

  • Evolving Federal Rules Pose Further Obstacles To NY LLC Act

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    Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.

  • The IRS Shouldn't Go To War Over Harvard's Tax Exemption

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    If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.

  • An Illegitimate Avenue Of Repeal: SALT In Review

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    From a court upholding New York state's interpretation of a federal law to Arkansas' new tax break for college athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Crisis Management Lessons From The Parenting Playbook

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    The parenting skills we use to help our kids through challenges — like rehearsing for stressful situations, modeling confidence and taking time to reset our emotions — can also teach us the fundamentals of leading clients through a corporate crisis, say Deborah Solmor at the Wisconsin Alumni Research Foundation and Cara Peterman at Alston & Bird.

  • Adapting To Private Practice: From NY Fed To BigLaw

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    While the move to private practice brings a learning curve, it also brings chances to learn new skills and grow your network, requiring a clear understanding of how your skills can complement and contribute to a firm's existing practice, and where you can add new value, says Meghann Donahue at Covington.

  • Top 3 Litigation Finance Deal-Killers, And How To Avoid Them

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    Like all transactions, litigation finance deals can sometimes collapse, but understanding the most common reasons for failure, including a lack of trust or a misunderstanding of deal terms, can help both parties avoid problems, say Rebecca Berrebi at Avenue 33 and Boris Ziser at Schulte Roth.

  • How Attys Can Use A Therapy Model To Help Triggered Clients

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    Attorneys can lean on key principles from a psychotherapeutic paradigm known as the "Internal Family Systems" model to help manage triggered clients and get settlement negotiations back on track, says Jennifer Gibbs at Zelle.

  • 3 Steps For In-House Counsel To Assess Litigation Claims

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    Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.

  • Adapting To Private Practice: From DOJ Enviro To Mid-Law

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    Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.

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