State & Local

  • April 18, 2024

    Neb. Gov. Plans To Call For Session To Revive Digital Tax

    Nebraska's Republican governor said he plans to call for a special session of the state's unicameral Legislature to address tax reform after his proposal to tax advertising services, including digital advertisers, and broaden the sales tax base to fund property tax relief died on the floor Thursday.

  • April 18, 2024

    Co.'s Shoe Sales Warrant Partial Refund, Ohio Justices Told

    An apparel company reiterated to the Ohio Supreme Court on Thursday that it is not subject to gross receipts tax on receipts from the sale of goods that an in-state distribution center transports to retail stores outside Ohio.

  • April 18, 2024

    Peacock Says Maryland Digital Ad Tax Violates Internet Law

    Maryland's digital advertising tax violates the commerce clause of the U.S. Constitution and the Internet Tax Freedom Act, streaming giant Peacock TV LLC told the Maryland Tax Court on Thursday in one of several related cases pending before the court.

  • April 18, 2024

    La. Remote Seller Entity Ups Ante In Sales Tax System Battle

    Louisiana's remote sellers commission is seeking to intervene in a constitutional challenge against the state's sales tax system, elevating the profile of the litigation that alleges Louisiana's varying state and local tax rules are overly burdensome for out-of-state businesses.

  • April 18, 2024

    Trump Again Seeks Delay In Fla., Says Attys Tied Up In NY

    Counsel for Donald Trump in the ex-president's federal classified documents case in Florida again asked on Thursday to extend disclosure deadlines, contending that their client would be prejudiced without more time while some of them defend Trump in his hush money case in New York.

  • April 18, 2024

    Ga. Corp., Personal Income Tax Rates Dropping To 5.39%

    Domestic and foreign companies doing business in Georgia will continue to pay the same tax rate as individuals, but both corporate and personal rates will fall, according to a tax package signed Thursday by Republican Gov. Brian Kemp.

  • April 18, 2024

    Miss. Reenacts Income Tax Credit For Railroad Expenditures

    Mississippi reenacted an income tax credit for qualified railroad reconstruction or replacement expenditures under a bill signed by the governor.

  • April 18, 2024

    Jury Of 12 Picked For Trump Hush Money Case In NY

    A jury of 12 New Yorkers was selected Thursday for the hush money trial of former President Donald Trump on charges he falsified business records to keep news of an extramarital affair from damaging his 2016 electoral prospects.

  • April 18, 2024

    Mich. Treasury Dept. Clarifies Homestead Property Tax Credit

    Michigan's Treasury Department clarified when a homestead property tax credit applies to property that is contiguous to a property owner's home.

  • April 17, 2024

    EV Tax Credit Restrictions, Trade Bills Advance In House

    The House Ways and Means Committee advanced several trade bills Wednesday that would impose more restrictions for new electric vehicles to qualify for a federal tax credit, assert congressional authority in agreements with foreign governments, and renew the country's largest and oldest trade preferences program.

  • April 17, 2024

    Ga. Updates Guidance On Tax Credit For Education Gifts

    Georgia's Department of Revenue issued updated guidance on a qualified education donation tax credit via amendments to state income tax regulations, the department said in a notice published Wednesday.

  • April 17, 2024

    Okla. Lawmakers OK Use Of Images For Property Inspections

    Oklahoma would allow county assessors to inspect property remotely using aerial images taken from airplanes after an initial in-person inspection under a bill passed by the state House of Representatives and headed to the governor.

  • April 17, 2024

    Okla. Lawmakers OK Wider Tax Break For Municipal Airports

    Oklahoma would expand a property and income tax exemption for municipally owned airports in the state under a bill passed by the state Senate and headed to the governor.

  • April 17, 2024

    Tax Challenge Viable In Court, Philip Morris Tells NC Justices

    A North Carolina administrative court has the power to find a state tax law unconstitutional, tobacco company Philip Morris USA has told the state Supreme Court in its attempt to avoid a more than $300,000 franchise tax bill.

  • April 17, 2024

    Calif. Committee OKs Ending Local Sales Tax Agreements

    California cities would no longer be permitted to enter into agreements that allow a business to designate a city as its place of sale in exchange for tax sharing agreements under a bill passed in the Senate Local Government Committee on Wednesday.

  • April 17, 2024

    NJ Appeals Court Backs Exemption For Adult Support Home

    A New Jersey Tax Court judge was correct in finding that a residential property owned by a charity and used to house a person with intellectual and developmental disabilities was entitled to a tax exemption, a state appeals court ruled Wednesday.

  • April 17, 2024

    Stormy Daniels Says Trump Flubbed Subpoena At Nightclub

    Stormy Daniels, the adult film star at the center of Donald Trump's hush money case, said the former president failed to properly serve her with a subpoena seeking evidence of alleged bias last month after the man dropped the papers at her feet outside a Brooklyn nightclub.

  • April 17, 2024

    Loeb & Loeb Adds 2 Corporate Partners From Morrison Cohen

    Loeb & Loeb LLP has announced the latest in a string of corporate hires from Morrison Cohen LLP's ranks, touting two new partners with domestic and international experience with strategic transactions.

  • April 17, 2024

    Minn. Senate Bill Seeks Change To Property Tax Calculation

    Minnesota would change the calculation of net tax capacity for properties subject to area-wide property taxes under a bill introduced in the state Senate.

  • April 16, 2024

    NC Justices Hint Contractor Qualifies For Tax Break

    The North Carolina Supreme Court appeared ready to rule in favor of a contractor seeking a tax exemption reserved for manufacturers, with the justices concerned that hinging qualification on a sales percentage flouts the language of the applicable law.

  • April 16, 2024

    Calif. Assembly Committees To Consider Digital Ad Tax

    California would establish a Maryland-style digital advertising tax under an amendment to a bill in the state's Assembly that was referred to two committees for consideration.

  • April 16, 2024

    3 Key Takeaways From The IRS' Latest Pricing Pact Snapshot

    The IRS finalized a record number of advance pricing agreements in 2023, signaling the agency's increased effectiveness at completing accords at a time when its approach to transfer pricing litigation could fuel corporate taxpayers' urgency for seeking APAs. Here, Law360 breaks down three key takeaways from the agency’s latest APA report.

  • April 16, 2024

    NY Budget Deal Revives 421a Credit In Housing Supply Push

    New York Gov. Kathy Hochul said state lawmakers have agreed to the terms of a state budget reviving an expired affordable housing tax credit, backing office-to-residential conversions and taking other steps to combat New York City's housing affordability crisis.

  • April 16, 2024

    Va. Gov. Youngkin Appoints Atty As State Tax Commissioner

    Virginia's newly appointed tax commissioner is an attorney who previously worked for the U.S. Treasury Department, Republican Gov. Glenn Youngkin has announced.

  • April 16, 2024

    Iowa Lawmakers OK Two-Thirds Approval For Tax Bills

    Iowa would require corporate or income tax increases or the creation of new taxes on income to be passed with a two-thirds legislative vote under a proposed constitutional amendment sent to the governor for approval. 

Expert Analysis

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

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