State & Local
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October 24, 2025
Pa. Court Nixes Property Owner's Additional Refund Request
The Pennsylvania Commonweath Court cannot grant a property owner an additional property tax refund after a school district was required to recalculate one county's tax burden because issues of material fact remain in the case, the court said.
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October 24, 2025
Taxation With Representation: Latham, Wachtell, Gibson Dunn
In this week's Taxation With Representation, Meta announces a joint venture with Blue Owl Capital to fund the development of a data center campus in Louisiana, private equity giants acquire medical technology company Hologic Inc., and National Fuel Gas Co. buys CenterPoint Energy Inc.'s Ohio natural gas utility business.
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October 24, 2025
Mass. Appeals Court Finds No Evidence To Drop Home's Value
A Massachusetts homeowner failed to show that a local assessor overvalued his property and made procedural errors, the state appeals court ruled Friday, upholding his property's value.
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October 23, 2025
Ex-Mich. Speaker Aide Cops To Embezzlement, Will Testify
A former top staffer for former Michigan House Speaker Lee Chatfield pled guilty to embezzling from a political nonprofit while working for the state and, as part of a plea deal, has agreed to provide "truthful testimony in future hearings," according to an announcement made Thursday.
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October 23, 2025
Mass. Tax Break Bill For Urban Farms Advances
Massachusetts would allow municipalities to create an agricultural property tax break for small urban farm plots under a bill reported favorably by a state legislative panel.
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October 23, 2025
Mass. Panel Advances Limit On Tax Break For Green Energy
Massachusetts would clarify and limit a property tax exemption for renewable energy facilities providing on-site power under a bill endorsed by a legislative panel.
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October 23, 2025
Ill.'s Pritzker Skewers Chicago Mayor's 'Head Tax' Revival Plan
Illinois Gov. J.B. Pritzker slammed the Chicago mayor's proposal to revive a so-called head tax that's based on the number of workers a company employs, saying the levy would punish businesses that invest in the city.
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October 23, 2025
NY Couple Fail To Show Domicile Change, Tribunal Affirms
A couple who used to live in New York failed to prove they had fully transitioned their lives to Florida and establish domicile there, the New York Tax Appeals Tribunal said, affirming an administrative law judge's ruling.
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October 23, 2025
La. Revenue Dept. Outlines Tax Rules For Transportation Fees
Transportation charges typically incur Louisiana state sales and use tax if they are applied to transactions involving goods or digital products that are taxable, the state Department of Revenue said in a bulletin.
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October 23, 2025
Ill. House Measure Seeks Tax On Incomes Over $1M
Illinois would propose an amendment to the state constitution to impose an additional income tax equal to 3% of a person's net income above $1 million under a joint resolution filed in the state House of Representatives.
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October 23, 2025
Colo. Revenues In September Rise $30M From Last Year
Colorado's total revenue collection in September outpaced last year by $30 million, according to the state Department of Revenue.
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October 22, 2025
Banks Want Ill. Fee Law Block Extended To Card Networks
Banking industry groups urged an Illinois federal judge Wednesday to permanently block an Illinois law that bans swipe fees on tax and tip portions of payment card transactions, arguing she has already correctly held that national banks are federally preempted from its reach, and that the court should extend that relief to card networks and others involved in the payment process.
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October 22, 2025
Partnership Tax Sourcing Guidelines Unveiled By MTC Group
The Multistate Tax Commission group working on state taxation of partnerships released Wednesday a set of recommendations for sourcing partnership income and said it would use those recommendations as a guide for states to use.
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October 22, 2025
SC Counties Can Fund Works With Future Sales Tax Revenue
South Carolina counties that have begun work on a capital project before imposing a local option sales and use tax to help with funding may pay for it another way and then be reimbursed when the tax is approved by voters, the state tax agency said Wednesday.
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October 22, 2025
Challenge To Calif. Apportionment Change Stalled By Court
Cases brought by two groups challenging a California law that could prevent taxpayer wins, like the decision allowing Microsoft to include all its foreign income in its sales factor denominator, are not ripe for review, a state court said.
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October 22, 2025
Fla. Biz Entitled To Interest On $3.2M Gas Tax Refund
A Florida fuel company is owed interest on its $3.2 million refund of gas tax that was paid twice, the state appeals court ruled Wednesday, because state statute requires interest to be paid.
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October 22, 2025
Calif. Cannabis Excise Tax Covers Purchaser's Entire Bill
Taxable gross receipts from California cannabis sales encompass the entire amount paid by the purchaser, including credit card fees, handling fees and mandatory plastic bag purchases, the California Department of Tax and Fee Administration clarified.
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October 22, 2025
COST Urges Ky. Justices To Reject Walgreens' Tax Valuations
Kentucky's Supreme Court should reverse an appeal court's ruling finding that a local assessor correctly took above-market contract rents into consideration when valuing several Walgreen store properties, the Council on State Taxation said, because it unfairly raised their assessed values.
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October 22, 2025
Capital One Freed From Fla. Tax On Interest, Swipe Charges
Two Capital One entities don't owe Florida taxes on credit card interest and interchange fees stemming from transactions involving Florida customers because the banks didn't receive the income at issue inside the state, a Florida court ruled in an opinion made public Wednesday.
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October 22, 2025
Mich. House OKs Excluding Device Trade-Ins From Tax
Credit given by businesses to Michigan customers for trading in portable electronic devices would be exempt from sales and use tax under bills passed by the state House of Representatives.
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October 22, 2025
Ala. Tribunal Grants Full Exemption Of Wastewater Equipment
An Alabama company is entitled to a full sales tax exemption for its purchases of equipment used in wastewater management, the state tax tribunal ruled, reversing the state Department of Revenue's position.
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October 22, 2025
Ariz. Revenue Through Sept. Beats Estimate By $148M
Arizona's general fund collection from July through September was $148 million stronger than estimated, the state's Joint Legislative Budget Committee reported.
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October 22, 2025
NY Bill Seeks Clean Energy Payment Exemption For Tax Caps
New York would exempt payments in lieu of taxes for renewable energy projects from local governments' property tax cap calculations under a bill introduced in the state Assembly.
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October 22, 2025
Okla. Tax Revenue Through Sept. Up $108M From Estimate
Oklahoma's general fund revenue from July through September outpaced a forecast by $108 million, according to the state Office of Management and Enterprise Services.
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October 21, 2025
Wash. Tax Dept. Leader To Retire After 37 Years In Gov't
The director of Washington state's tax agency will step down at the end of the year after working in various roles in the state's government for 37 years, Washington's governor said Tuesday.
Expert Analysis
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.
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Senate's 41% Litigation Finance Tax Would Hurt Legal System
The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.
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Del. Dispatch: General Partner Discretion In Valuing Incentives
In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.
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Move Beyond Surface-Level Edits To Master Legal Writing
Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.