State & Local

  • April 03, 2025

    Mass. Appeals Court Backs Tax On Nonresident's $4.7M Gain

    A former Massachusetts resident owes tax on a $4.7 million capital gain from the sale of stock in a Massachusetts company he co-founded, a state appeals court ruled Thursday, affirming a decision by the state's Appellate Tax Board.

  • April 03, 2025

    Denver Used Car Dealer Says Colo. Wrongly Nixed Tax Credit

    A Denver used car dealer should be allowed to claim a sales tax credit for tax it paid on used cars sold to customers who eventually defaulted on loan payment plans, the dealer told a Colorado state court.

  • April 03, 2025

    Insurer Says It Has No Duty To Defend Mich. City In Tax Fight

    Insurance company Argonaut said in a federal court complaint Wednesday that it shouldn't have to pay to defend Ann Arbor, Michigan, in a lawsuit alleging that the city's decades-old stormwater drainage charges are an unlawful tax, pointing to the public official liability and financial loss exclusions in the city's policy.

  • April 03, 2025

    Ky. Took In Tax On Bullion Sales Despite Exemption, Biz Says

    The Kentucky Department of Revenue owes an online gold bullion seller a sales and use tax refund for sales made over the past year, the business told a state trial court, saying the department collected the tax despite an exemption.

  • April 03, 2025

    Accountant Cleared To Testify In Malpractice Case Against Her

    An accountant accused of malpractice can testify about whether her actions were reasonable when she allegedly failed to tell a client about a change in tax law stemming from the U.S. Supreme Court's Wayfair decision, a state Business Court judge has ruled.

  • April 03, 2025

    Ky. Allows Special Property Tax In Development Project Areas

    Kentucky authorized taxing districts organized as part of regional economic development projects to impose a special tax on property located within their boundaries under a bill signed by Gov. Andy Beshear.

  • April 03, 2025

    Ark. Senate Committee Advances Market-Based Sourcing

    Arkansas would change how it sources receipts for multistate businesses paying corporate income tax from a cost-of-performance model to a market-based model under a bill advanced by a state Senate committee.

  • April 02, 2025

    Trump Unveils New Tariffs On Dozens Of Countries

    President Donald Trump announced sweeping tariffs on major trading partners Wednesday, including a 10% rate on all goods entering the U.S. to take effect later this week, in a "declaration of economic independence" he says will jump-start domestic industry and production.

  • April 02, 2025

    Judge Backs Mo. Tax Commission's Property Value Rollback

    The Missouri State Tax Commission was within its authority to order a Missouri county to reduce property valuations it made on most residential properties following 2023 assessments, a circuit court judge ruled, disagreeing with the county that assessments were done correctly and the commission's order was illegal.

  • April 02, 2025

    Senate GOP Plan Would Extend TCJA, Allow $1.5T In Tax Cuts

    Senate Budget Committee Republicans released a budget proposal Wednesday that would permanently extend the Tax Cuts and Jobs Act and allow for up to $1.5 trillion in other tax cuts.

  • April 02, 2025

    Pa. Court Revives Abandoned Tax Appeal For School District

    A property assessment appeal can move forward at the request of a school district despite the property owners moving to discontinue the case, the Pennsylvania Commonwealth Court ruled, saying the district was entitled to a resolution of the dispute.

  • April 02, 2025

    Montana Revenue Drops $59M Through March

    Montana's general fund revenue collection from July through March dropped roughly $59 million from last year, according to a report by the state Department of Revenue.

  • April 02, 2025

    Ind. To Provide Tax Breaks For WNBA All-Star Game, Events

    Indiana will provide various tax exemptions for the WNBA All-Star Game and related events to be held in the state this summer under a bill signed by the governor.

  • April 02, 2025

    Fla. Net Revenues Through Feb. Beat Estimates By $694M

    Florida's general fund revenue from July through February outpaced estimates by $694 million, according to a report by the state Office of Economic Demographic Research.

  • April 02, 2025

    W.Va. Revenue Through March Up $101M From Estimate

    West Virginia's general fund revenue collection from July through March beat a budget estimate by $101 million, according to a report by the state Budget Office.

  • April 02, 2025

    Mich. Will Allow Filing Extensions For Storm Victims

    Michigan taxpayers who reside in counties affected by severe winter storms will be able to request an extension of state filing and payment deadlines, the state Treasury Department announced.

  • April 01, 2025

    NRA Says Colo. Excise Tax On Gun Sales Is Unconstitutional

    The National Rifle Association and other gun rights advocates have filed a lawsuit in Colorado state court challenging a voter-approved tax on the sale of firearms, contending the tax lacks the historical grounding to pass recent U.S. Supreme Court tests for laws limiting Second Amendment rights.

  • April 01, 2025

    NJ Cigar Co.'s Tax Base Dispute Teed Up For Trial

    A cigar seller that is subject to tobacco tax in New Jersey will get a chance at trial to show the wholesale price that should be used to calculate the company's tax base, the New Jersey Tax Court said Tuesday.

  • April 01, 2025

    Calif. AG Backs Latest Bid To Extend False Claims Act To Tax

    California would make another attempt to expand the state's False Claims Act to include tax matters, according to legislation filed in the state Senate, with the support of the state attorney general.

  • April 01, 2025

    NJ Lawmakers Balk At Gov.'s Proposed Tax Hikes

    Many members of the New Jersey Senate's budget committee sought to distance themselves Tuesday from some tax increases proposed in Democratic Gov. Phil Murphy's budget, saying there is little appetite for the hikes. 

  • April 01, 2025

    Ohio Justices Won't Hear 3rd-Party Property Tax Appeal Case

    The Ohio Supreme Court declined Tuesday to hear a challenge to the constitutionality of third-party property tax appeal restrictions, leaving in place an appellate court's dismissal of the matter.

  • April 01, 2025

    Ohio Justices Skeptical Of Tax On Items Temporarily In State

    Several Ohio Supreme Court justices sounded inclined Tuesday to agree with claims from out-of-state businesses that their receipts from sales of products shipped to Ohio warehouses before being sent to other states shouldn't be subject to Ohio's gross receipts tax.

  • April 01, 2025

    Idaho Boosts Property Tax Breaks By $100M

    Idaho will increase tax breaks for property owners in the state starting this year and every year thereafter under a bill signed by the governor.

  • March 31, 2025

    Feds Seek $3M From Ex-Ill. Speaker, Who Wants New Trial

    Former Illinois House Speaker Michael Madigan urged an Illinois federal judge to acquit him of bribery and wire fraud, or at least order a new trial, due to "numerous" jury instruction and evidentiary errors that confused and prejudiced the jury, on the same day prosecutors filed a motion for him to forfeit more than $3 million in the wake of his partial conviction.

  • March 31, 2025

    Mass. Rule Would Narrow P.L. 86-272 Tax Shield On Cookies

    Massachusetts would become the latest state to adopt the Multistate Tax Commission's position that out-of-state companies that engage in certain internet activities aren't entitled to P.L. 86-272's protection against state income taxes under a regulation the state tax agency proposed.

Expert Analysis

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

  • Frames Of Deference: SALT In Review

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    From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Navigating A Potpourri Of Possible Transparency Act Pitfalls

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    Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.

  • How Methods Are Evolving In Textualist Interpretations

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    Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.

  • Local Taxes And Repercussions: SALT In Review

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    From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Financial Incentives May Alleviate Affordable Housing Crisis

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    There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.

  • Why Attorneys Should Consider Community Leadership Roles

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    Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

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    After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

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    As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

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