State & Local

  • November 04, 2025

    Ark. Revenue Through October Exceeds Forecast By $91M

    Arkansas' total revenue collection from July through October outperformed estimates by $91 million, the state Department of Finance and Administration reported Tuesday.

  • November 04, 2025

    Ohio Board Bumps Apartment Building's Value

    An apartment building should have its value increased from $24 million to $41.5 million based on its most recent sales price, the Ohio Board of Tax Appeals ruled.

  • November 04, 2025

    Calif. OTA Upholds Co.'s Late Penalty Assessments

    Deutsche Bank Securities owes the late penalty amounts assessed by the California Department of Taxation and Finance because the company failed to show the penalties shouldn't apply to its late and miscalculated tax payments, the state Office of Tax Appeals ruled. 

  • November 04, 2025

    Ore. Can Use Revised Argument In Apple Refund, Court Says

    The Oregon Department of Revenue was correct to use a revised legal theory to determine Apple's tax liability and related refund in a dispute over apportionment, the state tax court said.

  • November 04, 2025

    Texas General Revenue Up 0.5% From Last Year

    Texas general fund revenue in September and October outpaced the same period last year by 0.5%, according to the state comptroller.

  • November 04, 2025

    W.Va. Revenue Through October Beat Estimates By $103M

    West Virginia general revenue collection from July through October outpaced estimates by $103 million, according to the state Department of Revenue.

  • November 04, 2025

    Ill. Senate Measure Would Urge Alignment With Fed. Tax Law

    Illinois lawmakers would urge Democratic Gov. JB Pritzker not to decouple the state's tax policy from tax changes contained in the federal budget law enacted in July under a resolution filed in the state Senate.

  • November 03, 2025

    Insurance Law Firm's Bid For $600K Biz Tax Refund Flops

    Washington appellate judges spurned a Pacific Northwest law firm's request for a roughly $600,000 tax refund on Monday, agreeing with state regulators that the firm owes business taxes on legal services for insurance clients when the litigation unfolded within the Evergreen State.

  • November 03, 2025

    State & Local Tax Takeaways From October

    From continued interest on several fronts in taxing digital products to New York City's proposed regulations for aligning with the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections, October was a busy month in state and local tax. Here, Law360 looks at these and other highlights from the past month.

  • November 03, 2025

    Mo. Overpayment Refund Law Burdens Tax Dept., Report Says

    A change in Missouri law that allowed taxpayers an additional seven years to claim refunds of overpaid sales and use taxes has created administrative burdens for the state Department of Revenue while an increase in overpayments has occurred, the state auditor said in a report.

  • November 03, 2025

    Calif. Co. Owes Sales Tax On $8.7M Purchase, OTA Says

    A California flooring company owes sales tax on $8.7 million in unreported purchases, the state Office of Tax Appeals said in a ruling released Monday, saying the state's tax administration correctly calculated the purchase amount.

  • November 03, 2025

    Tribes Push Supreme Court To Overturn Okla. Tax Ruling

    The Oklahoma Supreme Court incorrectly ruled that a member of the Muscogee Creek Nation owes Oklahoma income tax, groups representing Native American tribes told the U.S. Supreme Court, asking the justices to hear the case and reverse the ruling.

  • November 03, 2025

    Mich. Panel Says Cargo Containers Aren't Taxable Fixtures

    Cargo containers that were used for storage on an agricultural property shouldn't be factored into the parcel's assessed value because they weren't annexed to the property, the Michigan Court of Appeals ruled, reversing a state Tax Tribunal decision.

  • November 03, 2025

    DC Bill Would Keep Income Tax On Tips, Overtime

    Washington, D.C., would decouple from federal tax provisions offering certain business tax breaks and deductions for tips and overtime pay under emergency legislation proposed in the district's council.

  • November 03, 2025

    Veteran Tax Controversy Atty Moves Team To Kostelanetz

    A longtime New Jersey tax attorney and three of his associates have joined Kostelanetz LLP, the boutique tax firm announced Monday, saying it expected them to bolster its tax controversy practice and add to its commitment to volunteer work and legal education.

  • November 03, 2025

    California Panel Upholds Sales Tax On Hoist Leases

    A company's provision of hoists used in construction projects as well as ancillary equipment was mostly subject to sales tax, the California Office of Tax Appeals affirmed in a decision released Monday.

  • November 03, 2025

    Del. Gov. Calls Session For Potential $400M Revenue Shortfall

    Delaware's governor called the General Assembly into an extraordinary session scheduled for this month, saying changes to the federal tax code may create a $400 million revenue shortfall in the coming years.

  • November 03, 2025

    Maine Revenues Through Sept. Beat Budget By $75M

    Maine's general fund revenue from July through September outpaced government forecasts by $75 million, according to the state Department of Administrative and Financial Services.

  • November 03, 2025

    Ore. Vehicle Tax Deductions Denied For Delivery Driver

    An Oregon resident driving his personal vehicle for delivery companies failed to substantiate $47,000 in deductions he claimed, the Oregon Tax Court said, upholding a state tax department finding.

  • November 03, 2025

    Ill. Lawmakers OK Depreciation Changes, Extending Entity Tax

    Illinois would make its pass-through entity tax election available to eligible taxpayers beyond 2025 and enact changes to state income tax law governing the application of federal bonus depreciation provisions under a bill approved by state lawmakers and headed to Democratic Gov. JB Pritzker.

  • October 31, 2025

    Twin Peaks Lender Says Developer Defaulted On $12M Loan

    A Florida franchisee group is suing a developer in state court over a $12 million loan to build two Twin Peaks restaurants in an EB-5 visa program, alleging the developer defaulted on the note and then told the IRS that it converted the loan into equity interest.  

  • October 31, 2025

    Up Next At High Court: Tariffs, Fugitives & Contractor Liability

    The U.S. Supreme Court will begin its November oral argument session Monday, during which the justices will consider President Donald Trump's authority to impose tariffs on foreign countries under an emergency statute, whether military contractors can be held liable for alleged breaches of contracts in war zones, and if there are time limits for litigants who want to vacate a void judgment. Here, Law360 breaks down the week's oral arguments.

  • October 31, 2025

    Ill. Lawmakers OK Transit Funding Without Billionaires' Tax

    Illinois would stave off a projected shortfall in transit funds by redirecting sales tax revenue and increasing certain sales tax rates and tolls under a bill passed by the Legislature on Friday that excluded a previously proposed billionaires' tax.

  • October 31, 2025

    Taxation With Representation: Skadden, Davis Polk

    In this week's Taxation With Representation, American Water Works Co. and Essential Utilities announce a merger, semiconductor companies Skyworks and Qorvo combine to create an industry giant, and Terex Corp. and REV Group team up to form a specialty equipment manufacturer.

  • October 31, 2025

    Vt. General Revenues Through Sept. Up $11M From Last Year

    Vermont's general fund revenue collection from July through September outpaced last year by $11 million, according to the state's Agency of Administration.

Expert Analysis

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    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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