State & Local
-
December 22, 2025
NY Gov. Hochul Vetoes Letting Employer Orgs Alter Tax Base
New York Gov. Kathy Hochul vetoed legislation that would have allowed professional employer organizations to include certain expense reimbursements in their tax calculations, a change that would have involved tax regulations at the center of a challenge brought by payroll and benefits platform Paychex.
-
December 22, 2025
Ariz. Revenues Through November Up $184M From Forecast
Arizona's general fund revenue collection from July through November was $184 million ahead of estimates, according to the state Joint Legislative Budget Committee.
-
December 22, 2025
Ohio Justices Reject Effort To Stop City's Income Tax
An Ohio resident's effort to end a city's income tax collection efforts against himself and all other city taxpayers was shot down by the state supreme court, which ruled that he had no standing to bring the claim.
-
December 22, 2025
SC Dept. Says Admission Tax Applies To Amusement Venues
South Carolina venues must collect and remit the state's 5% amusement tax, which should be paid on customers' admission into the venue, the state Department of Revenue said in a draft revenue ruling.
-
December 22, 2025
Ariz. Bills Seek Ban On Crypto, Blockchain Taxes
Arizona would bar local taxes on blockchain activity in residences and hold a vote on whether to bar property taxes on cryptocurrency under legislation introduced in the state Senate.
-
December 22, 2025
Minn. Montessori School Gets Property Tax Break, Court Says
A Montessori school in Minnesota was exempt from property taxes as a seminary of learning, the state tax court ruled, saying it met the requirements for the tax break as outlined in case law.
-
December 19, 2025
Ill. To Up Sales Taxes To Fund Transit Without Billionaires' Tax
Illinois will redirect sales tax revenue and increase certain sales tax rates and tolls to stave off a projected shortfall in transit funds under a bill signed by Democratic Gov. JB Pritzker that excluded a previously proposed billionaires' tax.
-
December 19, 2025
Calif. Appeals Court Upholds Los Angeles' Mansion Tax
A property transfer tax that adds 4% to 5.5% to the cost of Los Angeles real estate deals of more than $5 million is legal under the U.S. and California constitutions, a state appeals panel ruled, upholding a trial court.
-
December 19, 2025
Ill. To End Transaction Threshold For Sales Tax
Illinois will eliminate a 200-transaction threshold for requiring remote retailers and marketplace facilitators to collect and pay destination-based sales tax in 2026, the state Department of Revenue said.
-
December 19, 2025
Ga. Gov. Announces New Revenue Commissioner
Georgia Gov. Brian Kemp announced Friday that a commercial real estate lawyer will lead the state's Department of Revenue starting in February.
-
December 19, 2025
IRS Extends Transition For States' Paid Family Leave Changes
States with paid family and medical leave programs have another year to transition to changes to the income and employment tax treatment of contributions paid in certain situations to support those benefits, the IRS said Friday, adopting stakeholders' recommendation for more time to comply.
-
December 19, 2025
Top State & Local Tax Cases Of 2025
From a Colorado appellate court upholding a tax on Netflix subscriptions to Pennsylvania's high court finding the Pittsburgh fee on nonresident pro athletes unconstitutional, 2025 was a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2025 and their impact going into the new year.
-
December 19, 2025
Taxation With Representation: Baker Botts, Morgan Lewis
In this week's Taxation With Representation, Trump Media and Technology Group merges with fusion power company TAE Technologies, pharmaceutical company Cencora boosts its stake in cancer care company OneOncology, and Phoenix Financial partners with private equity giant Blackstone to plug billions into various credit strategies.
-
December 19, 2025
SC Revenues Through November Beat Estimate By $79M
South Carolina's general fund revenue collection from July through November was nearly $79 million ahead of estimates, according to the state Revenue and Fiscal Affairs Office.
-
December 19, 2025
Utah Revenues Through November Up $243M From Last Year
Utah's general fund revenue collection from July through November was $243 million higher than the same period last fiscal year, according to the State Tax Commission.
-
December 18, 2025
Disney, Hulu Lose Appeal Over Calif. Streaming Tax
Hulu and two other Disney subsidiaries that provide streaming services must pay a California city's video services tax, a state appeals court panel ruled, upholding a trial court.
-
December 18, 2025
Fla. High Court Says $5B Bond Deal Can't Be Set Aside
Florida's Supreme Court agreed Thursday that counties and tax collectors could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, ruling that state law makes clear that if bonds are validated and there is no appeal, the judgment is final.
-
December 18, 2025
Youngkin Urges No Tax Hikes In Final Budget Proposal
Outgoing Virginia Gov. Glenn Youngkin called on his successor and state lawmakers not to raise taxes as the Republican presented his final budget proposal.
-
December 18, 2025
NJ Senate OKs Axing Transaction Threshold For Tax Nexus
New Jersey would eliminate its transaction threshold for sales tax and corporate income tax nexus purposes under a bill the state Senate approved Thursday.
-
December 18, 2025
Hilton's $70M Tax Value Cut Appealed To Minn. Supreme Court
Drops in the tax valuations of a Hilton hotel and convention center in Minneapolis, including a $70 million cut during one year, were wrongly ordered by the Minnesota Tax Court, the local assessor said, urging the state Supreme Court to review the case.
-
December 18, 2025
Sunoco Tells NY Panel Oil Sales Warrant $2.6M Tax Refund
A Sunoco entity asked a New York state appeals court to rule that it can include oil sales to third parties in its corporate franchise tax calculations, arguing that a tribunal incorrectly denied a $2.6 million tax refund after finding the transactions constituted inventory transfers.
-
December 18, 2025
Former Foley & Lardner Tax Pro Launches NJ Boutique
Tax lawyer Jeremy Abrams announced Thursday that he has left Foley & Lardner LLP to form his own boutique, New Jersey-based Abrams Tax Law LLC, focused on state and local tax matters across the country.
-
December 18, 2025
Ariz. Bill Would Bar Local Taxes On Residential Sales
Arizona would retroactively bar local taxes on the sales of certain residential properties under legislation proposed in the state Senate.
-
December 18, 2025
IRS Sets Unused Housing Credit Carryovers For 25 States
The IRS published Thursday the amounts of unused housing credit carryovers allocated to qualified states for 2025.
-
December 18, 2025
Trump Orders Loosening Of Federal Restrictions On Marijuana
President Donald Trump on Thursday announced that his administration would instruct federal agencies to loosen restrictions on cannabis via executive order, a historic acknowledgment from the executive branch that the drug has recognized medical uses.
Expert Analysis
-
3 Steps For In-House Counsel To Assess Litigation Claims
Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.
-
Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
-
NY Tax Talk: Sourcing, Retroactivity, Information Services
Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.
-
Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.
-
Sensible In Maine, Less So On Capitol Hill: SALT In Review
From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
-
Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
-
10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
-
An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
-
Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
-
Tax Takeaways From Georgia's 2025 Legislative Session
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
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
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.