State & Local

  • May 23, 2025

    Mich. Justices To Hear Law Firm's Roof 'Addition' Appeal

    Michigan's highest court said it will review whether a law firm office building's new roof was an addition to the property for the purposes of evaluating taxable value, meaning the property's value could increase beyond a 5% cap. 

  • May 23, 2025

    Va. Deed Tax Due On Actual Property Value, Ruling Says

    Virginia's deed recordation tax is paid based on the current assessed value of a property, rather than its value during a foreclosure sale, the state tax commissioner said.

  • May 23, 2025

    Va. Tax Boss OKs Use Tax On Gear Leased From Affiliate

    A Virginia general contractor was correctly assessed use tax on equipment it rented from an out-of-state company it owned, the state's tax commissioner ruled, rejecting the taxpayer's argument that the companies should not be viewed as separate entities.

  • May 23, 2025

    Va. Sales Tax Audit Can Go Back 6 Years, Tax Head Says

    Virginia's tax agency correctly extended the period of its sales and use tax audit concerning a farm used as a rental venue, as there is reasonable cause to believe the taxpayer failed to file a return, the state tax commissioner said.

  • May 23, 2025

    Va. Couple Denied Tax Break For Unappraised Large Gifts

    A Virginia couple did not sufficiently substantiate noncash donations claimed as income tax deductions, the state tax commissioner ruled, saying they did not provide the appraisals required when categories of aggregated donations exceeded $5,000.

  • May 23, 2025

    Taxation With Representation: Troutman, A&O Shearman

    In this week's Taxation With Representation, Blackstone acquires TXNM Energy, OpenAI buys io Products, Lumen Technologies sells its Mass Markets fiber-to-the-home business in 11 states to AT&T, and AMD sells its data center infrastructure manufacturing business to Sanmina.

  • May 23, 2025

    Texas House OKs Internet Access Services Tax Exemption

    Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers, sending it back to the state Senate for approval.

  • May 23, 2025

    Ohio Board Denies Tax Break For City's Rented Office Building

    An office building owned by an Ohio city's economic development entity isn't exempt from property taxes because the property is controlled by a nonprofit that leases space to for-profit businesses, the state Board of Tax Appeals ruled.

  • May 23, 2025

    ND General Fund Revenues Up $108M From Forecast

    North Dakota's general fund revenue from July 2023 through April beat estimates by $108 million, according to the state Legislative Council.

  • May 23, 2025

    RI Revenues Through March Up $29M From Forecasts

    Rhode Island's general fund revenue collection for July through April outpaced estimates by $29 million, the state Department of Revenue reported.

  • May 23, 2025

    Virginia Recycler Denied Credit On Past Equipment Purchase

    A Virginia company was correctly denied a tax credit for the purchase of recycling equipment because it was purchased in a previous year, the state tax commissioner ruled.

  • May 23, 2025

    Va. Contractor Denied Real Property Sales Tax Break For Sand

    Sand purchased by a Virginia homebuilder is tangible personal property subject to use tax and not real property, the state tax commissioner said, rejecting the builder's argument that the sand was part of the land at its previous location.

  • May 23, 2025

    NJ Assembly OKs Requiring State Buyback Of Unused Credits

    New Jersey's tax agency would be required to purchase certain unused tax credits for real estate development projects under a bill passed by the state Assembly.

  • May 22, 2025

    NY Tribunal Nixes Time Warner's $6.7M Tax On Service Fees

    A Time Warner Cable entity is exempt from nearly $6.7 million in sales tax on federal fees based on its interstate and international services that it passed on to New York customers, the state Tax Appeals Tribunal ruled in an opinion obtained by Law360 on Thursday. 

  • May 22, 2025

    Fla. Can't End Tech Groups' Challenge To Social Media Law

    A Florida federal judge on Thursday denied the state's motion to dismiss a complaint brought by technology groups challenging a Florida law restricting social media companies from blocking political candidates, ruling that the plaintiffs have standing to sue on behalf of their members.

  • May 22, 2025

    Minn. Tax Group OKs Trimming, Extending Data Center Break

    Minnesota would extend a sales tax on data centers while removing electricity purchases from that exemption, and boost the state cannabis tax, under a compromise package partially agreed to Thursday by a legislative working group.

  • May 22, 2025

    Mich. Justices To Review Nationwide's Unitary Tax Filing Win

    The Michigan Supreme Court agreed Thursday to weigh an appeal by the state's tax agency of a decision that said Nationwide entities could file their taxes as a unitary group to share tax credits among its members.

  • May 22, 2025

    Texas Lawmakers OK Increase In Biz Property Tax Exemption

    Texas would raise the state's business personal property tax exemption fiftyfold pending the outcome of a public vote under a bill approved by state lawmakers and sent to Gov. Greg Abbott on Thursday.

  • May 22, 2025

    Neb. Gov. Rejects Letting Districts Tax Outside Property

    A Nebraska bill to let some local taxing districts impose taxes on property outside their boundaries, and to create statewide standards for inspections by public housing authorities, was vetoed by the state's governor.

  • May 22, 2025

    Md. Enacts Appeal Process For Digital Ad Tax

    Maryland authorized companies challenging assessments of the state's tax on digital advertising to use the same administrative appeal process allowed for most other state taxes under two bills signed by the governor.

  • May 22, 2025

    Colorado Court Should Grant Tobacco Tax Refund, Co. Says

    Colorado should be required to refund tobacco taxes it collected after exceeding state projections for a fiscal year and violating its Taxpayer's Bill of Rights, a tobacco distributor told a state court, urging it to grant the company's motion for judgment.

  • May 22, 2025

    Md. Establishes Payment Plans For Incarcerated Taxpayers

    Maryland taxpayers who are or were incarcerated will be eligible for installment plans for tax liabilities under two bills signed by the state's Democratic governor.

  • May 22, 2025

    Wash. Authorizes 0.1% Local Sales Tax For Justice Initiatives

    Washington state will allow local governments to levy a 0.1% sales and use tax to fund criminal justice efforts under legislation signed by its governor.

  • May 22, 2025

    Tenn. Revenues Through April Fall $128M From Estimates

    Tennessee's general fund revenue collection from July through April lagged behind budget forecasts by $128 million, according to the state Department of Revenue.

  • May 22, 2025

    Ore. Lawmakers OK Extending Affordable Housing Tax Breaks

    Three Oregon property tax exemptions intended to promote affordable housing would be extended under legislation passed unanimously by the state Senate and sent to the governor.

Expert Analysis

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

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