State & Local

  • May 16, 2024

    Biden Admin Proposes To Loosen Restrictions On Marijuana

    President Joe Biden on Thursday announced that his administration has formally recommended relaxing restrictions on marijuana, marking the most significant federal policy shift on cannabis since the drug was criminalized more than 50 years ago.

  • May 15, 2024

    State Digital Goods Sourcing Proposal Clears Early Hurdle

    States could apply the highest, lowest or a blended state and local tax rate inside a five-digit ZIP code area to sales of digital goods when buyers aren't required to provide their full address under a proposal given preliminary approval Wednesday by the Streamlined Sales Tax Governing Board.

  • May 15, 2024

    Minn. Tax Court OKs Trim To Restaurant Property's Value

    A Minnesota restaurant property should have its valuation lowered after the property owner provided a more reliable appraisal report, the state Tax Court ruled. 

  • May 15, 2024

    Md. Tax Court Affirms Denial Of Credit For Townhouses

    A Maryland real estate developer was correctly denied a tax credit for townhouses built in Baltimore, as the credit is limited to certain multifamily buildings, the state tax court ruled.

  • May 15, 2024

    Colo. Will Extend Property Tax Assessment Rate Cuts

    Colorado will extend its current temporary property tax rate reductions into 2024 and will lower tax rates for future years under a bill signed by Democratic Gov. Jared Polis. 

  • May 15, 2024

    Pardoned NJ Atty Suspended Over Tax, Fraud Convictions

    A former Gilmore & Monahan PA partner — who was convicted of failing to pay payroll taxes and lying on a loan application, and was pardoned by then-President Donald Trump — has received a two-year suspension from practicing law in New Jersey, though it will be largely offset by a previous suspension he served, according to a Wednesday order. 

  • May 15, 2024

    RI Tax Division Says Biz Flouted Deal, Owes Full Sales Tax

    A Rhode Island business breached the terms of a settlement agreement with the state's Division of Taxation over unpaid sales and use tax, making it liable to pay the full amount rather than the reduced sum, an administrative hearing officer said.

  • May 15, 2024

    Ariz. Court Sides With Solar Farm On Tax Credits In Valuation

    Arizona's tax department wrongly excluded deferred investment credits from the calculation of a solar energy facility's property valuation, a state appeals court ruled, saying the credits should be considered by the department at the time they are claimed.

  • May 15, 2024

    Colo. To Conform To MTC Standards For Corp. Tax Reporting

    Colorado will conform its method for determining the makeup of a combined corporate group with Multistate Tax Commission standards under legislation signed by Democratic Gov. Jared Polis.

  • May 15, 2024

    Ala. Tribunal Says Ally Financial Units Can't File As Group

    Ally Financial and its subsidiaries did not meet the requirements to file a consolidated return and are therefore not eligible for a refund of excise tax or adjustments to net operating losses and final assessments, the Alabama Tax Tribunal ruled.

  • May 15, 2024

    Colo. Cuts 2024 Income Tax Rate, Changes Refund Method

    Colorado will temporarily lower its flat income tax rate and could reduce the rate in future years if certain revenue surpluses are reached under legislation signed into law by Gov. Jared Polis.

  • May 15, 2024

    Ill. Revenues Beat Budget Forecasts By $388M

    Illinois' total general fund revenue for July through April exceeded budget projections by $388 million, the state Office of Management and Budget reported.

  • May 15, 2024

    Neb. Net Receipts Through April Beat Forecasts By $139M

    Nebraska's net receipts from July through April were $139 million higher than projections, according to a monthly report by the state Department of Revenue published Wednesday.

  • May 15, 2024

    Conn. Net Revenue Through April Up $618M From Last Year

    Connecticut's net revenue from July through April was $618 million ahead of last year, according to a monthly report by the state Department of Revenue Services.

  • May 15, 2024

    Biz Founder Who Left Mass. Fights Tax On $4.7M Gain

    A $4.7 million capital gain from the sale of stock by a former Massachusetts resident should not be subject to that state's tax, a couple told a state appeals court, seeking to overturn a finding that the income was attributable to the state.

  • May 15, 2024

    In Hush Money Case, Jury May Choose To Keep Silent, Too

    Though Donald Trump's gag order violations have earned him a threat of jail time, First Amendment experts say jurors in the New York case will likely be free to speak their mind afterward if they want to — a dynamic that in rare instances has led to posttrial controversy.

  • May 14, 2024

    Tax Pact Council OKs Nexus, Registration Advice For States

    A Streamlined Sales Tax Board council on Tuesday approved a recommendation for states to provide remote sellers with at least 30 days to begin collecting sales tax after crossing economic nexus thresholds, and to use gross sales to calculate those thresholds.

  • May 14, 2024

    Texas Justices Leave Cities' Franchise-Fee Suit Tossed

    The Texas Supreme Court has refused to vacate a lower appeals court's order that allowed Hulu, Disney and Netflix to escape a lawsuit from 31 municipalities claiming the streaming platforms are required to pay 5% state franchise fees, holding that the municipalities have other remedies available.

  • May 14, 2024

    State Digital Goods Sourcing Proposal Advanced By Council

    States could apply the highest, lowest or a blended state and local tax rate inside a five-digit ZIP code area to sales of digital goods when buyers aren't required to provide their full address under a proposal advanced Tuesday by a Streamlined Sales Tax Governing Board council.

  • May 14, 2024

    Ore. Tax Court Says ABC Affiliates Must Apportion Separately

    The apportionment of corporate tax to Oregon by ABC must be made for each of its affiliates, not for the taxpayers as a group, the state's tax court said Tuesday, agreeing with the entertainment giant.

  • May 14, 2024

    Va. Gov. Signs Budget With No Tax Changes

    Virginia will not expand its sales tax base to include digital products, and it will not change current tax policy in any way, under a two-year budget signed by Republican Gov. Glenn Youngkin.

  • May 14, 2024

    NJ Total Revenues Through April Down $709M

    New Jersey general revenue collection from July through April dipped $709 million compared with the same period last year, the state Department of the Treasury reported Tuesday.

  • May 14, 2024

    Colo. Lawmakers OK Sales Tax Exemption For Modular Homes

    New modular homes would be exempt from Colorado's sales and use taxes, saving taxpayers about $1 million annually, under legislation passed by lawmakers and heading to Gov. Jared Polis.

  • May 14, 2024

    Okla. To Give Rebates To Pro Sports Teams That Create Jobs

    Oklahoma will provide rebate payments to offset payroll costs incurred by qualifying professional sports teams that create jobs in the state under a bill signed by the governor.

  • May 14, 2024

    NJ Tax Court Nixes Condo Owners' Exemption Claims

    A New Jersey condominium building is not eligible for a five-year property tax exemption because the developer and owners did not enter into a tax agreement with the city prior to the units being built, the state Tax Court ruled.

Expert Analysis

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    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.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    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.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    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.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    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.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    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.

  • Envy, Regressivity And Other Sins: SALT In Review

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    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.

  • Employee Experience Strategy Can Boost Law Firm Success

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    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.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    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.

  • Lessons From Country Singer's Personal Service Saga

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    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.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    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.

  • Other Views On Administration And Land Tax: SALT In Review

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    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.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

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