State & Local
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September 09, 2025
Alaska Sourcing, Online Biz Apportionment Shift Sent To Gov.
Alaska would shift out-of-state companies doing business in the state to market-based sourcing and adopt single-sales-factor apportionment for "highly digitized businesses" that complete at least 50% of their sales in the state electronically under a bill sent to the governor.
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September 08, 2025
JetBlue Loses Fla. Tax Fight Over Airline Revenue Miles
A Florida judge rejected JetBlue's claims that the state's method of apportioning airline income by counting miles flown outside the state's borders is unconstitutional, saying that the formula ensures that "Florida reaches no more than its fair share" of tax.
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September 08, 2025
Pa. Top Court Snapshot: Clickwrap Agreements, Mail-In Votes
The Pennsylvania Supreme Court will return from its summer break with a couple of familiar issues, including the heavily litigated issue of discarding undated mail-in ballots and a much-anticipated review of common "clickwrap" agreements for apps and websites. Here are some of the cases the state's justices will hear in their Sept. 9-11 session.
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September 08, 2025
Texas Co. Fights NJ Tax Bill Stemming From Online Trainings
A Texas-based electrical wire manufacturer challenged a New Jersey tax agency's determination that the company couldn't claim P.L. 86-272 tax protections due to online training courses about its products that a contractor offered to New Jersey residents.
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September 08, 2025
Colo. Says Tariffs To Sink Revenue By $681M Over 2 Years
The tariffs ordered by President Donald Trump could reduce Colorado general fund revenue by $681 million over the next two years, according to a report by the budget office of Gov. Jared Polis.
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September 08, 2025
NY Buyer In Sunoco Bulk Sale Found Liable For Sales Tax
A New York auto service company that bought business assets from a Sunoco gas station in a bulk sale is liable for sale tax that had been owed by the seller, a state tax tribunal ruled, saying the buyer failed to notify the state of the sale.
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September 08, 2025
Former Skadden Atty Moves Tax Practice To Simpson Thacher
Simpson Thacher & Bartlett LLP has deepened its transactional resources in the New York office with the recent addition of an attorney who moved his practice from Skadden Arps Slate Meagher & Flom LLP after 15 years.
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September 08, 2025
Conn. Tax Atty Wants Full Appeals Court To Rethink Her Firing
Connecticut's former tax legal director has asked the full Connecticut Appellate Court to reconsider an appellate panel's ruling that found her firing was proper after she used her work computer to send unauthorized draft legislation to a lobbyist, arguing that as a case of first impression it is important for the full court to weigh in.
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September 08, 2025
IRS Appeals Office Chief Joins Skadden's DC Tax Team
Skadden Arps Slate Meagher & Flom LLP has hired the leader of the IRS Independent Office of Appeals, who brings years of experience helping resolve tax disputes and controversies, to the firm's team in the nation's capital, the firm said Monday.
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September 08, 2025
Mass. Tax Revenue Through August Beats Estimate By $175M
Massachusetts' tax revenue collected in July and August exceeded last year's by $175 million, according to a report by the state Department of Revenue.
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September 08, 2025
Pa. Bill Aims To Stop Reassessments For Small Improvements
Pennsylvania would allow small property improvements without the trigger of a reassessment under a bill introduced in the state Senate.
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September 08, 2025
Maryland Projects $206M Revenue Drop From Federal Bill
Maryland could experience a two-year $206 million drop in revenues due to tax changes in the recent federal budget bill, according to a state report, though total state revenues are estimated to rise in later years.
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September 08, 2025
NY Bill Would OK Taxpayer Address Sharing To Return Funds
New York state would authorize its Department of Taxation and Finance to share taxpayers' addresses with the state comptroller's office for purposes of returning unclaimed funds under a bill introduced in the state Assembly.
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September 05, 2025
Mo. House Resolution Seeks Vote On Narrowed Property Tax
Missouri would ask voters to decide if the state should amend its constitution to designate real property as the only property classified for property tax purposes under a joint resolution filed in the state House of Representatives and submitted to a special legislative committee Friday.
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September 05, 2025
Ore. Court Finds Claim For Tax Sale Proceeds Untimely
An Oregon county violated the U.S. Constitution when it retained the surplus proceeds of a tax sale, a state appeals court ruled, but the property owner's claim for the funds was untimely and a lower court was correct to dismiss it.
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September 05, 2025
Sterlington Adds More Morgan Lewis Private Wealth Attys
Sterlington PLLC has announced that it is expanding its Philadelphia office, which it launched earlier this summer with a three-person private wealth team from Morgan Lewis & Bockius LLP, by bringing on a team of their former colleagues.
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September 05, 2025
Neb. Says Fed. Budget Act May Cut Tax Revenues By $400M
Nebraska's Department of Revenue warned that tax changes in the 2025 federal budget act affecting business and individual taxable income may reduce state tax collections by more than $400 million over the next four years.
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September 05, 2025
Ohio Property Owner's Pulling Of Complaint Dooms Appeal
An Ohio board of revision lacked jurisdiction to issue a ruling retaining the assessed value of a property after its owner withdrew a complaint challenging the assessment, the state Board of Tax Appeals said, dismissing the owner's appeal of the decision.
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September 05, 2025
Taxation With Representation: Milbank, Wachtell, Latham
In this week's Taxation With Representation, aircraft lessor Air Lease Corp. agrees to a take-private deal, Evernorth Health Services invests billions in Shields Health Solutions, Cadence Design Systems Inc. acquires the design and engineering business of Hexagon AB, and Kraft Heinz Co. plans to split into two independent, publicly traded companies.
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September 05, 2025
Ala. Tax Revenue Through August Up $500M From Last Year
Alabama's total revenue collection from October through August exceeded the previous year's by roughly $500 million, according to the state Department of Revenue.
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September 05, 2025
What Tax Pros Read During Their Summer Vacation
What do tax professionals read in their spare time? A wide variety of books, it turns out. Here, Law360 looks at the books enjoyed by tax lawyers, professors and analysts who spoke with Law360.
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September 04, 2025
NY AG Appeals Toss Of $500M Trump Fine In Civil Fraud Case
New York's attorney general said Thursday she will challenge an appeals court's decision to throw out what it called an "excessive" $489 million civil fraud penalty against President Donald Trump and his sons, his companies, and executives of his companies.
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September 04, 2025
ABA Tax President-Elect Plans To Build On Section's Success
Lisa Zarlenga, a Steptoe LLP partner, is serving as president-elect of the American Bar Association's Section of Taxation for the 2025–2026 term, officially taking on the role this month with the goal of building the strength of the organization for the next generation of tax attorneys. In an interview with Law360, Zarlenga discussed what she enjoys about tax practice, how the section has shaped her career and her vision for strengthening the organization to support future generations of tax attorneys.
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September 04, 2025
Kansas August Tax Collections Beat Forecast By 3.9%
Kansas collected $692.3 million in taxes in August, exceeding the state's estimate by 3.9%, or $26.2 million, the state Department of Revenue announced Thursday.
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September 04, 2025
Florida's Net Revenue In July Sinks $7M Below Estimate
Florida's net revenue in July underperformed forecasts by $7 million, the state Department of Revenue said.
Expert Analysis
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Why Now Is The Time For Law Firms To Hire Lateral Partners
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.
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Considering Possible PR Risks Of Certain Legal Tactics
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.
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It's No Longer Enough For Firms To Be Trusted Advisers
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.
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Frames Of Deference: SALT In Review
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.
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Navigating A Potpourri Of Possible Transparency Act Pitfalls
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.
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How Methods Are Evolving In Textualist Interpretations
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.
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Local Taxes And Repercussions: SALT In Review
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.
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Financial Incentives May Alleviate Affordable Housing Crisis
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.
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Why Attorneys Should Consider Community Leadership Roles
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.
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Firms Must Offer A Trifecta Of Services In Post-Chevron World
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.
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5 Tips To Succeed In A Master Of Laws Program And Beyond
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.
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Portland's Gross Receipts Tax Oversteps City's Authority
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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How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.