State & Local

  • September 19, 2025

    Mich. Supreme Court Won't Review Stormwater Fee Disputes

    The Michigan Supreme Court declined Friday to review a pair of challenges to Detroit and Ann Arbor's stormwater fees, allowing lower court opinions to stand that said the fees were not taxes subject to constitutional limits.

  • September 19, 2025

    Pillar 2 At 4: High Compliance Costs, Low Tax Liabilities

    Four years after countries agreed to an international minimum corporate tax regime known as Pillar Two, finance executives and policy observers are voicing a common refrain: multinational companies likely will pay more compliance costs than actual taxes under the new rules.

  • September 19, 2025

    Ore. Tax Court Must Defer To Dept.'s Rules, Justices Say

    The Oregon Tax Court erred when it failed to defer to the Department of Revenue's assessment rules and decided to use a different valuation method in valuing a utility company's property, the state Supreme Court ruled.

  • September 19, 2025

    Conn. Panel OKs Nix Of Manufacture Tax Break For Solar Site

    A solar facility isn't entitled to a manufacturing tax exemption, the Connecticut Appellate Court ruled Friday, affirming a lower court's finding that the personal property tax exemption statute at issue doesn't apply to equipment that generates electricity.

  • September 19, 2025

    SD High Court Tosses Tax Valuation Of Protected Wetlands

    A South Dakota circuit court erred in rejecting testimony for property owners regarding the actual value of their land, which is subject to perpetual wetland conservation easements, the state Supreme Court ruled, remanding the case back to the lower court.

  • September 19, 2025

    Miss. Total Revenue Collection Up $48M From Last Year

    Mississippi's general fund revenue in July and August outpaced last year during the same period by $48 million, according to the state Department of Revenue.

  • September 18, 2025

    SC Rules Scaffolding Use For Insulation Isn't Taxable

    A customer who hired a contractor to install insulation does not owe sales tax on the rental of scaffolding that the contractor needed to do the job, South Carolina's tax agency said in a private letter ruling released Thursday.

  • September 18, 2025

    Mich. House Bill Would Levy State's Use Tax On Advertising

    Michigan would extend the state's 6% use tax to the use or consumption of advertising services under a bill introduced in the state House of Representatives.

  • September 18, 2025

    Auto Co. Accuses Conn. Revenue Dept. Of Fumbling Depos

    An auto wholesaler accusing Connecticut's tax commissioner of levying a double tax on warranties attached to vehicles sold out of state wants the Department of Revenue Services sanctioned for failing to properly prepare two witnesses for Sept. 12 depositions.

  • September 18, 2025

    Paychex Asks NY Panel To Revive Challenge To Tax Regs

    Paychex asked a New York state appellate court to invalidate apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, arguing that a lower court brushed aside a conflict between the rules and an underlying tax law when it dismissed the case.

  • September 18, 2025

    DC Council OKs $3B Stadium Deal With Tax Abatements

    Washington, D.C., would bring professional football back to the Robert F. Kennedy Stadium site under legislation passed by the city council including bond authorization, tax exemptions and commitments for mixed-use development around the site.

  • September 18, 2025

    NC Revenue Collection In July Up $140M

    North Carolina's general revenue collection in July beat last year's total in the same month by $140 million, according to the state controller's office.

  • September 17, 2025

    Tribal Members Tell 9th Circ. Tariff Suit Belongs In Fed. Court

    Counsel for members of the Blackfeet Nation tribe told the Ninth Circuit on Wednesday their suit challenging President Donald Trump's emergency tariffs should stay in federal district courts, where constitutional and congressional claims over tribal commerce must be heard.

  • September 17, 2025

    Calif. Exempts Wildfire Settlements From Tax

    California will offer victims of wildfires an exemption from personal income tax on settlement money received between 2021 and 2029 under a bill signed Wednesday by Democratic Gov. Gavin Newsom.

  • September 17, 2025

    Spencer Fane Adds Corporate, RE Attys In The Midwest

    Spencer Fane LLP announced the addition of two new attorneys in the Midwest this week — a partner joining its corporate and business transactions group and a counsel joining its real estate group.

  • September 17, 2025

    Ind. Tax Board Upholds Nestle Plant's Valuation

    An Indiana manufacturing facility operated by Nestle was accurately assessed in 2018, 2022 and 2023, the state Board of Tax Review said, but the board reverted the building's 2019 through 2021 valuations after finding the assessor failed to justify a more than 5% assessment increase.

  • September 17, 2025

    Ore. Sen. Again Delays Vote On $4.3B Transportation Tax Hike

    For the second time, Oregon lawmakers delayed the final vote on a transportation bill with $4.3 billion in tax and fee increases, as Senate Democrats await the return of a lawmaker facing health issues whose vote may be needed for passage.

  • September 17, 2025

    Mich. House Bill Seeks Tax Breaks For Tips, OT, Loan Interest

    Michigan would follow the new federal tax deductions for certain tip income, overtime and vehicle loan interest under a bill introduced in the state House of Representatives.

  • September 17, 2025

    NY Total Tax Collection Through Aug. Up $5B From Last Year

    New York's total tax collection from April through August was roughly $5 billion ahead of forecasts, according to the Department of Taxation and Finance.

  • September 16, 2025

    CarMax Distorted Business Activity, SC Tells Appeals Court

    CarMax used intercompany transactions to distort an entity's business activity and its tax burden in South Carolina, the state's tax agency told an appeals court, urging it to uphold the finding of an administrative law court.

  • September 16, 2025

    Avalara Investors' Claims Pass Muster After 9th Circ. Revival

    A Washington federal judge has allowed a proposed class action to proceed accusing tax software company Avalara Inc. of misleading investors ahead of an $8.4 billion deal to take the company private, but said the suit failed to adequately allege negligence by individual board members, giving investors one week to amend those claims.

  • September 16, 2025

    Arby's Sale Produced Business Income, Ark. Justices Told

    A trial court employed the wrong test in deciding a defunct corporation that was the largest Arby's franchisee didn't earn business income in Arkansas when it sold the brand, the Arkansas tax department told the state Supreme Court on Tuesday, arguing for the decision's reversal.

  • September 16, 2025

    Biz Group Seeks To Invalidate NJ Tax Reg On Online Activities

    New Jersey violated the U.S. Constitution's supremacy clause by adopting rules that outline when a company's internet activities exceed P.L. 86-272's protections against state income taxes, a business trade group told the state's tax court in a complaint obtained Tuesday by Law360.

  • September 16, 2025

    Some Mich. Taxpayers May Opt Out Of Electing Into Entity Tax

    Michigan taxpayers in their first year of electing into the state's flow-through entity tax may opt out if they wish because of the implications of the federal budget bill, the state Treasury Department announced.

  • September 16, 2025

    Ore. Tax Court Nixes $14K Deduction For Noncash Donations

    An Oregon woman did not establish the fair market value of noncash charitable donations and failed to meet federal substantiation requirements for their deductibility, the Oregon Tax Court said, rejecting her claim for a $14,000 deduction.

Expert Analysis

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

  • States, Taxes And Scorecards: SALT In Review

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    From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.

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