State & Local
-
October 08, 2025
Group Claims Mich. 24% Pot Tax Enacted Unlawfully
Michigan's impending wholesale marijuana tax was approved by lawmakers unlawfully, an industry group alleged, saying the legislation signed by Gov. Gretchen Whitmer authorizing the tax did not have the votes of three-fourths of the majorities required in each legislative chamber.
-
October 08, 2025
Ind. Justices Toss Tax Challenge Over Homestead's Scope
Indiana homeowners who claim that the 1-acre limit for the state's reduced homestead tax rate is unconstitutional failed to show that property beyond that limit is used as part of their primary residence, which undercuts their case, the state Supreme Court ruled Wednesday.
-
October 08, 2025
Calif. Amends Trust Definition For State Income Taxes
California amended its definition of an incomplete gift nongrantor trust for state personal income tax purposes under clarifying legislation signed by Democratic Gov. Gavin Newsom.
-
October 08, 2025
Wis. Assembly OKs Child Care, Housing Tax Credit Expansion
Wisconsin would expand its business development tax credit to include contributions made to a third party to build workforce housing and create employee child care programs under a bill passed by the state Assembly.
-
October 08, 2025
Mo. Revenue Through Sept. Drops $19M From Last Year
Missouri's general fund revenue from July through September lagged behind last year's total during that time frame by $19 million, according to the state Department of Revenue.
-
October 08, 2025
Ore. Tax Court Not Swayed By Biz Owner's Notification Claim
An Oregon business owner's appeal of his withholding liabilities was untimely, the state tax court said, rejecting his claims that he was not properly notified of the liabilities and that a long-term employee embezzled funds intended for payroll tax obligations.
-
October 08, 2025
Denver Attorney Returns To Reed Smith State Tax Team
Reed Smith is expanding its tax practice with the return of an experienced attorney, now based in Denver, with multistate experience in the full spectrum of tax issues.
-
October 07, 2025
Cruise Cos. Say Tax Injunction Act Doesn't Bar Hawaii Suit
A group of cruise companies should be allowed to proceed with their complaint against the state of Hawaii for an extension of a transient occupancy tax to cruise passengers, the companies told a federal district court, saying the Tax Injunction Act doesn't bar the complaint.
-
October 07, 2025
States' Digital Ad Tax Pursuits Continue Despite Pushback
State lawmakers show no signs of stopping to file bills seeking digital advertising taxes, efforts that are primed to continue even as the states that have adopted such measures are mired in litigation.
-
October 07, 2025
Calif. OTA Upholds Tax Penalty For Trust's Late Payment
A California trust that incorrectly calculated its tax liability for a quarterly payment owes a penalty because there were no qualifying circumstances that stopped it from making the payment, the state Office of Tax Appeals ruled.
-
October 07, 2025
NY Tax Reg Doesn't Conflict With PL 86-272, State Tells Panel
A New York regulation that outlines when out-of-state businesses' online activities can render them subject to tax doesn't conflict with a federal law's constraints on states' taxing powers, the state's tax agency told a state appeals court.
-
October 07, 2025
Fla. Net Revenue Through August Beats Estimate By $114M
Florida's net revenue collection in July and August outpaced a forecast by $114 million, according to the state Department of Revenue.
-
October 07, 2025
Vape Cos. And Sellers Urge 4th Circ. To Block NC Regulation
A group of vaping interests is defending its bid to block enforcement of a new North Carolina law regulating the sale of e-cigarettes, saying the state is wrong to argue that the law is not preempted by federal law.
-
October 07, 2025
Calif. Allows Tax Break For Solar Property Until Owner Change
A California property tax exclusion for newly built solar energy systems that is set to end in 2027 will continue to apply until there is a change in a qualifying property's ownership under a bill signed by Democratic Gov. Gavin Newsom.
-
October 06, 2025
NYC Tribunal Adds ALJ With 25 Years Of Tax Experience
The New York City Tax Appeals Tribunal's Administrative Law Judge Division added an ALJ in September with more than two decades of tax law experience, the second appointment to the division since May after it lacked any ALJs to hear cases for several months.
-
October 06, 2025
Calif. OTA Backs Increased Sales Tax Bill For Coffee Shop
A California coffee shop was correctly assessed additional sales tax by the state's tax agency after a review of its books, the Office of Tax Appeals ruled, saying the business failed to present evidence to prove the calculation overstated its sales.
-
October 06, 2025
Calif. Gov. Rejects Sales Tax Break For Hydrogen Fuel
California Gov. Gavin Newsom vetoed a bill that would have partially exempted hydrogen fuel from the state's 7.25% sales and use tax.
-
October 06, 2025
NY Tribunal Upholds Sales Tax On CBRE Biz's Software
A facilities management business owned by commercial broker CBRE is liable for New York sales tax on its bundled services that included sales of prewritten software, a state panel ruled, affirming a determination that the software was integral to the company's operations.
-
October 06, 2025
Social Security Chief Adds Duties As Inaugural CEO Of IRS
The current administrator of the Social Security Administration is adding a new role as the Internal Revenue Service's first chief executive officer, Treasury Secretary Scott Bessent announced Monday.
-
October 06, 2025
Arkansas Revenues Through Sept. Beat Forecast By $74M
Arkansas' net general fund revenue from July through September outperformed estimates by $74 million, according to the state Department of Revenue.
-
October 06, 2025
NH Total Receipts Through Sept. Down $17M From Forecast
New Hampshire's total receipts from July through September underperformed budget estimates by $17 million, the state Department of Administrative Services reported.
-
October 06, 2025
Mass. Revenues Through Sept. Fall $64M Short Of Forecast
Massachusetts general revenue collection from July through September lagged behind estimates by $64 million, according to the state Department of Revenue.
-
October 06, 2025
Calif. Extends Sales And Use Tax Breaks For Energy, Transit
California extended by two years a state financing authority's power to provide sales and use tax exclusions for approved alternative energy and transportation projects under a bill signed by Democratic Gov. Gavin Newsom.
-
October 03, 2025
Investor Claim Cannabis Co. Seller Hid $16M In Unpaid Taxes
California cannabis company Prime Harvest Inc. claims it was fraudulently induced into buying a cannabis distribution business that was saddled with $16 million in unpaid taxes, asking a state court to force the sellers to take back the distributor.
-
October 03, 2025
Mich. Lawmakers OK Fed. Code Decoupling, New Pot Tax
Michigan is slated to decouple from certain business-friendly provisions in this year's federal tax bill and impose a new excise tax on the wholesale price of cannabis under a budget plan approved by state lawmakers Friday.
Expert Analysis
-
Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
-
How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
-
Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
-
Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.
-
Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
-
Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
-
What Is Right And What Is Not: SALT In Review
From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
-
Adapting To Private Practice: From Fed. Prosecutor To BigLaw
Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.
-
Firms Still Have Lateral Market Advantage, But Risks Persist
Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
-
Making The Opportunity Zones Program Great At Last
As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.
-
We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.
-
Making The Case For Rest In The Legal Profession
For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.