State & Local
-
June 13, 2025
La. Lawmakers OK Inventory Tax Exemption Ballot Measure
Louisiana voters would decide whether to amend the state constitution to allow parishes to exempt business inventory from property taxation under legislation passed by lawmakers.
-
June 13, 2025
NY Says Biz's Marketplace Facilitator Collects Tax On Sales
An out-of-state business that stores goods in New York doesn't need to register for sales tax if the marketplace facilitator it uses already collects the tax and it doesn't make other sales in the state, the state tax department said.
-
June 13, 2025
NY Contractor Told To Collect Sales Tax On Charges
New York's sales and use tax should be collected by a contractor on labor charges when its customers fail to provide a tax-exemption certificate for capital improvements, the state tax department ruled.
-
June 13, 2025
NY Co.'s Hotel Cleaning Services Don't Trigger Sales Tax
A New York-based company's receipts for hotel cleaning services aren't subject to New York state and local sales and use taxes because the customer's own employees performed the cleaning services, the state tax department said in an advisory opinion.
-
June 13, 2025
Tax Credit Sales Would Be Difficult To Insure Under House Bill
House Republicans' sweeping budget bill proposes to promptly scale back the clean energy tax incentives established by the 2022 climate law, a move that would make it difficult for tax insurers to back project development deals that want to sell their tax credits for cash.
-
June 13, 2025
Conn. Net Revenue Through May Up $1.16B From Last Year
Connecticut net revenues from July through May outpaced collections made during the same period last fiscal year by $1.16 billion, according to the state Department of Revenue.
-
June 13, 2025
La. Severance Tax Cut Sent To Governor For Approval
Louisiana would nearly halve its severance tax rate to 6.5% on oil produced from new wells under a bill sent to the governor.
-
June 13, 2025
Taxation With Representation: Debevoise, Latham, Paul Weiss
In this week's Taxation With Representation, Brown & Brown Inc. buys Accession Risk Management Group Inc., Allison Transmission Holdings Inc. acquires Dana Inc.'s off-highway unit, Qualcomm Inc. buys Alphawave IP, and Warner Bros. Discovery announced it will split into two publicly traded companies.
-
June 13, 2025
Minnesota Revenue Tops Forecast By $23M In May
Minnesota's general fund revenue collection in May outpaced forecasts by $23 million, according to a report by the state Office of Management and Budget.
-
June 13, 2025
Fed. Tax Bill Primed To Reignite Conformity Talks In States
The federal budget reconciliation bill's tax proposals, including extensions of certain elements of President Donald Trump's signature 2017 tax plan, are primed to rekindle debates among state lawmakers over how states should conform to the federal code.
-
June 12, 2025
GOP Tax Bill Penalizes Professionals, CPA Group Says
The One Big Beautiful Bill Act passed by House Republicans penalizes accountants and other professionals and would unfairly eliminate a state and local tax deduction for certain pass-through entities, a national group of certified public accountants said Thursday.
-
June 12, 2025
Md. Court OKs Second Tax Notice, Drops Home Value
A second residential property assessment notice by the city of Baltimore boosting a valuation by more than $300,000 over its initial assessment is valid, but the assessment was too high, the Maryland Tax Court said in an order released Thursday.
-
June 12, 2025
NY Says No Sales Tax Due On Vacation Property Rent
New York doesn't subject a person's income from their vacation property to sales tax, the state tax department said in an advisory opinion.
-
June 12, 2025
NH High Court Upholds Towns Keeping Excess Tax Revenue
The right of New Hampshire communities to retain excess statewide education property taxes for other purposes doesn't violate the state constitution's uniformity clause, the state Supreme Court ruled, partially reversing a trial court.
-
June 12, 2025
Legal Noncitizens OK For Domicile Tax Break, SC Judge Says
A legally present couple from India showed intent to remain domiciled in their South Carolina home and therefore qualify for the property tax treatment granted for owner-occupied residences, an administrative judge ruled.
-
June 12, 2025
Philly Lowers Business Income Tax Rates In Approved Budget
Philadelphia will lower the city's business income and receipts tax rate, eventually phasing out the gross receipts portion of the tax and lowering the net income portion under a budget approved by the City Council, the mayor announced Thursday.
-
June 12, 2025
Ohio Senate Passes Budget Plan With Flat Tax
Ohio would levy a flat tax on income, doing away with its progressive tax regime, and increase the homestead deduction as part of a $60 billion budget plan passed by the state Senate.
-
June 12, 2025
La. Lawmakers OK Inventory Tax Credit Changes For S Corps
Louisiana only would allow inventory tax credits for S corporations to be taken against personal income tax liabilities of shareholders in the pass-through entities under a bill approved by the state Legislature.
-
June 12, 2025
NY Dept. Says Tax Applies To Auction Service's Commission
New York sales tax applies to a buyer's premium, otherwise known as a commission, on the sale of property at auction because the commission is part of the sales price, the state Department of Taxation said.
-
June 12, 2025
Wis. Children's Hospital Denied Exemption For Hospital Tower
The Children's Hospital of Wisconsin isn't eligible for a property tax exemption for a tower built in its medical complex, as it was unused during the tax year, the Wisconsin Court of Appeals ruled.
-
June 12, 2025
NY Says Tax Applies To Asbestos Gear Used In State Facilities
A contractor's rental of equipment for asbestos abatement and selective interior demolition in facilities owned by New York state is subject to sales tax, the state tax department said.
-
June 12, 2025
Oklahoma General Fund Revenues Beat Forecasts By $98M
Oklahoma's general fund revenue collection from July through May outpaced forecasts by $98 million, according to the state Office of Management and Enterprise Services.
-
June 12, 2025
Ohio Revenues Beat Estimates By $1.3B Through May
Ohio's general revenue fund receipts for July through May outpaced forecasts by $1.34 billion, according to a report by the state Office of Budget Management.
-
June 12, 2025
Maine Gives 2 Years To Fight Tax Debt Biz Property Takings
Maine won't allow challenges to governmental takings of commercial real estate for nonpayment of property taxes after a statutory two-year period ends, under a bill signed by the governor.
-
June 12, 2025
NY Sen. OKs Tax Deadline Change For Cannabis Distributors
New York would change the date when cannabis distributors are required to submit excise tax returns under a bill passed in the state Senate.
Expert Analysis
-
How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
-
Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
-
A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
-
To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
-
Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
-
Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
-
Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
-
How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
-
Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
-
Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
-
Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
-
Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.