State & Local

  • October 24, 2025

    Bank Director Owes NY Tax On Pa. Remote Work In Pandemic

    A managing director at the Bank of Montreal's New York office who worked remotely from Pennsylvania in 2020 due to the COVID-19 pandemic was still subject to New York tax, the state's Tax Appeals Tribunal ruled.

  • October 24, 2025

    Md. Office Building Valuation Cut In Half By Tax Court

    A Maryland office building was overvalued at roughly $40 million in tax years 2023 and 2024, the state tax court found, agreeing with an income analysis presented by the property owner that its value should be reduced by half.

  • October 24, 2025

    Minn. Justices Urged To Uphold Indirect Audit Of Liquor Seller

    An indirect audit of a liquor retailer correctly determined its taxable sales, the Minnesota revenue commissioner told the state Supreme Court, urging it to uphold a state tax court decision and a $639,000 assessment spanning six years.

  • October 24, 2025

    Trump Ends Canada Trade Talks Over Ontario's Reagan Ad

    President Donald Trump said he ended trade negotiations with Canada because of an advertisement by Ontario's provincial government featuring critical remarks about tariffs by President Ronald Reagan.

  • October 24, 2025

    Pa. Court Nixes Property Owner's Additional Refund Request

    The Pennsylvania Commonweath Court cannot grant a property owner an additional property tax refund after a school district was required to recalculate one county's tax burden because issues of material fact remain in the case, the court said. 

  • October 24, 2025

    Taxation With Representation: Latham, Wachtell, Gibson Dunn

    In this week's Taxation With Representation, Meta announces a joint venture with Blue Owl Capital to fund the development of a data center campus in Louisiana, private equity giants acquire medical technology company Hologic Inc., and National Fuel Gas Co. buys CenterPoint Energy Inc.'s Ohio natural gas utility business.

  • October 24, 2025

    Mass. Appeals Court Finds No Evidence To Drop Home's Value

    A Massachusetts homeowner failed to show that a local assessor overvalued his property and made procedural errors, the state appeals court ruled Friday, upholding his property's value.

  • October 23, 2025

    Ex-Mich. Speaker Aide Cops To Embezzlement, Will Testify

    A former top staffer for former Michigan House Speaker Lee Chatfield pled guilty to embezzling from a political nonprofit while working for the state and, as part of a plea deal, has agreed to provide "truthful testimony in future hearings," according to an announcement made Thursday.

  • October 23, 2025

    Mass. Tax Break Bill For Urban Farms Advances

    Massachusetts would allow municipalities to create an agricultural property tax break for small urban farm plots under a bill reported favorably by a state legislative panel.

  • October 23, 2025

    Mass. Panel Advances Limit On Tax Break For Green Energy

    Massachusetts would clarify and limit a property tax exemption for renewable energy facilities providing on-site power under a bill endorsed by a legislative panel.

  • October 23, 2025

    Ill.'s Pritzker Skewers Chicago Mayor's 'Head Tax' Revival Plan

    Illinois Gov. J.B. Pritzker slammed the Chicago mayor's proposal to revive a so-called head tax that's based on the number of workers a company employs, saying the levy would punish businesses that invest in the city.

  • October 23, 2025

    NY Couple Fail To Show Domicile Change, Tribunal Affirms

    A couple who used to live in New York failed to prove they had fully transitioned their lives to Florida and establish domicile there, the New York Tax Appeals Tribunal said, affirming an administrative law judge's ruling.

  • October 23, 2025

    La. Revenue Dept. Outlines Tax Rules For Transportation Fees

    Transportation charges typically incur Louisiana state sales and use tax if they are applied to transactions involving goods or digital products that are taxable, the state Department of Revenue said in a bulletin.

  • October 23, 2025

    Ill. House Measure Seeks Tax On Incomes Over $1M

    Illinois would propose an amendment to the state constitution to impose an additional income tax equal to 3% of a person's net income above $1 million under a joint resolution filed in the state House of Representatives.

  • October 23, 2025

    Colo. Revenues In September Rise $30M From Last Year

    Colorado's total revenue collection in September outpaced last year by $30 million, according to the state Department of Revenue.

  • October 22, 2025

    Banks Want Ill. Fee Law Block Extended To Card Networks

    Banking industry groups urged an Illinois federal judge Wednesday to permanently block an Illinois law that bans swipe fees on tax and tip portions of payment card transactions, arguing she has already correctly held that national banks are federally preempted from its reach, and that the court should extend that relief to card networks and others involved in the payment process.

  • October 22, 2025

    Partnership Tax Sourcing Guidelines Unveiled By MTC Group

    The Multistate Tax Commission group working on state taxation of partnerships released Wednesday a set of recommendations for sourcing partnership income and said it would use those recommendations as a guide for states to use.

  • October 22, 2025

    SC Counties Can Fund Works With Future Sales Tax Revenue

    South Carolina counties that have begun work on a capital project before imposing a local option sales and use tax to help with funding may pay for it another way and then be reimbursed when the tax is approved by voters, the state tax agency said Wednesday.

  • October 22, 2025

    Challenge To Calif. Apportionment Change Stalled By Court

    Cases brought by two groups challenging a California law that could prevent taxpayer wins, like the decision allowing Microsoft to include all its foreign income in its sales factor denominator, are not ripe for review, a state court said.       

  • October 22, 2025

    Fla. Biz Entitled To Interest On $3.2M Gas Tax Refund

    A Florida fuel company is owed interest on its $3.2 million refund of gas tax that was paid twice, the state appeals court ruled Wednesday, because state statute requires interest to be paid.

  • October 22, 2025

    Calif. Cannabis Excise Tax Covers Purchaser's Entire Bill

    Taxable gross receipts from California cannabis sales encompass the entire amount paid by the purchaser, including credit card fees, handling fees and mandatory plastic bag purchases, the California Department of Tax and Fee Administration clarified.

  • October 22, 2025

    COST Urges Ky. Justices To Reject Walgreens' Tax Valuations

    Kentucky's Supreme Court should reverse an appeal court's ruling finding that a local assessor correctly took above-market contract rents into consideration when valuing several Walgreen store properties, the Council on State Taxation said, because it unfairly raised their assessed values.

  • October 22, 2025

    Capital One Freed From Fla. Tax On Interest, Swipe Charges

    Two Capital One entities don't owe Florida taxes on credit card interest and interchange fees stemming from transactions involving Florida customers because the banks didn't receive the income at issue inside the state, a Florida court ruled in an opinion made public Wednesday.

  • October 22, 2025

    Mich. House OKs Excluding Device Trade-Ins From Tax

    Credit given by businesses to Michigan customers for trading in portable electronic devices would be exempt from sales and use tax under bills passed by the state House of Representatives.

  • October 22, 2025

    Ala. Tribunal Grants Full Exemption Of Wastewater Equipment

    An Alabama company is entitled to a full sales tax exemption for its purchases of equipment used in wastewater management, the state tax tribunal ruled, reversing the state Department of Revenue's position.

Expert Analysis

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • 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.

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