State & Local

  • November 12, 2024

    Calif. Total Receipts Through Oct. Beat Forecasts By $9B

    California's total receipts from July through October exceeded estimates by roughly $9 billion, according to the state controller.

  • November 12, 2024

    Missouri Appeals Court Quashes County Cannabis Taxes

    The Missouri Constitution bars counties from levying taxes on cannabis sales made inside incorporated municipalities that can impose their own taxes, a state appeals court held Tuesday in ruling in favor of a dispensary that challenged two counties' taxes.

  • November 12, 2024

    SD Total Revenues Through Oct. Down $42M From Last Year

    South Dakota's total revenue collection in July through October fell nearly $42 million compared with the same period last fiscal year, according to a report by the state Bureau of Finance and Management.

  • November 08, 2024

    Disaster Tax Relief Could Be On Slate In Lame-Duck Session

    Congress returns to Washington, D.C., on Tuesday following former President Donald Trump's reelection, and while lawmakers will likely be gearing up for next year's tax negotiations, there are some tax policies that could pass during the lame-duck session, including disaster tax relief.

  • November 08, 2024

    La. House Panel OKs Constitutional Property Tax Change

    The Louisiana House Ways and Means Committee advanced a bill Friday that, if approved by the Legislature to be placed on the ballot and then passed by voters, would create a constitutional amendment moving property tax provisions from the constitution to state statute.

  • November 08, 2024

    Va. Tax Head Allows 1-Time Credit For Erroneous Collection

    A provider of installation, maintenance and inspection services for fire suppression systems and kitchen hood and ventilation systems that erroneously collected and remitted Virginia sales tax may be eligible for a one-time credit against a use tax assessment, the state tax commissioner said in a letter ruling.

  • November 08, 2024

    Shutts & Bowen Adds Complex Taxation Pro In Sarasota

    Shutts & Bowen LLP has brought on a new partner at the firm's growing Sarasota, Florida, office, bringing close to 20 years of private practice tax law experience to the firm's private client services practice group.

  • November 08, 2024

    Mass. Hay Farm Not Eligible For Ag Tax Break, Court Affirms

    A Massachusetts land parcel that is used for growing and harvesting hay is not eligible for a reduced tax assessment as agricultural land because not enough of the parcel is devoted to the haying operation, the state Court of Appeals affirmed Friday.

  • November 08, 2024

    Md. Digital Ad Tax Violates 1st Amendment, 4th Circ. Told

    Maryland's digital ad tax law violates the First Amendment, a conservative tax advocacy group told the Fourth Circuit, urging it to reverse a ruling upholding the tax against a challenge from the U.S. Chamber of Commerce and others.

  • November 07, 2024

    La. House Panel OKs Flat Income Tax, Nix Of Franchise Tax

    The Louisiana House tax-writing committee passed legislation Thursday that would create a flat personal income tax rate and eliminate the state's franchise tax, giving initial approval to portions of the governor's broader tax overhaul plan that lawmakers are slated to debate in the coming weeks.

  • November 07, 2024

    Fla. Counties Say Notice Was Insufficient In $5B Bond Deal

    A group of Florida counties and tax collectors asked the Florida Supreme Court Thursday to reverse a decision that found they could not reopen a bond validation judgment issuing $5 billion in bonds for renewable energy and hurricane mitigation projects, arguing they were not given proper notice of the bond validation hearing.

  • November 07, 2024

    MTC Digital Work Group Eyes Streamlined Sales Tax Approach

    The Multistate Tax Commission work group studying how to harmonize state rules for taxing digital products said Thursday that it would investigate another group's model for how to tax products that are sold in a bundle.

  • November 07, 2024

    Colo. Voters Approve Collection Of Gambling Tax Above Cap

    Colorado voters overwhelmingly approved a ballot measure that allows the state to keep and spend sports betting tax revenue beyond a previously approved statutory cap and use the money for water projects instead of refunding it to casinos, according to unofficial results provided by a representative of the secretary of state's office Thursday.

  • November 07, 2024

    Minn. Court Nudges $50K Off Tax Value Of St. Paul Home

    A Minnesota home was over-assessed and should have its valuation reduced by $50,000, according to the state's tax court, taking into consideration a comparable sales analysis presented by the owners.

  • November 07, 2024

    Ariz. Textile Launderer Denied Manufacturing Tax Break

    An Arizona company that launders, sanitizes and rents textiles to the healthcare industry was correctly denied a use tax exemption because it was not a manufacturing or processing operation eligible for the break, an Arizona appeals court said Thursday.

  • November 07, 2024

    NJ Bills Seek Tax Amnesty Program To Increase School Aid

    New Jersey would offer a tax amnesty program next year in an effort to boost funding for schools under legislation that a trio of Republicans filed in the state Assembly and Senate.

  • November 07, 2024

    Ariz. OKs Property Tax Credits For Unattended Nuisances

    Arizona property owners affected by public nuisances that local governments fail to address could qualify for tax refunds under Proposition 312, a ballot measure approved by state voters.

  • November 07, 2024

    NY ALJ Upholds Tax On Severance Paid To Hawaii Resident

    A Hawaii resident was correctly taxed on a severance payment from a New York employer because her leaving qualified as a taxable termination agreement under state law, a New York administrative law judge determined Thursday.

  • November 07, 2024

    Mass. Court Affirms Nix Of Property Tax Appeal Citing Blight

    A Massachusetts homeowner's request for a property tax abatement because of local blight was properly rejected by a state tax board because the owner did not pay the tax at issue as required, the state appeals court ruled Tuesday.

  • November 07, 2024

    Couple Didn't Establish Fla. Domicile, Owe NY Tax, Judge Says

    A couple that owned homes in New York and Florida and began a transition to living full time in Florida were not yet domiciled in that state because they maintained ties and spent significant amounts of time in New York, an administrative law judge ruled in a determination released Thursday.

  • November 07, 2024

    Transparency Act Should Exclude Housing Co-Ops, Court Told

    A group of housing cooperatives asked a Michigan federal judge to grant them an exemption from the "dragnet" Corporate Transparency Act, claiming the disclosure requirements will deter members from serving on boards that govern affordable housing developments.

  • November 07, 2024

    NH General Revenues Drop $1M From Projection

    New Hampshire's total receipts from July through October fell $1 million short of estimates, the state Department of Administrative Services reported Thursday.

  • November 07, 2024

    Mo. Revenue Collection Through Oct. Falls $135M

    Missouri's tax collection dropped by $135 million in July through October compared with the same period last fiscal year, according to the state Department of Revenue.

  • November 07, 2024

    Ala. Revenue In Oct. Down $35M From Last Year

    Alabama's general revenue collection in October fell $35 million compared with the same month last fiscal year, according to a report by the state Department of Revenue.

  • November 07, 2024

    Minn. Tax Court Tosses Late Appeal By 4-Year Nonfiler

    A Minnesota resident who did not file personal income tax returns for four years must pay the amounts assessed by the state revenue commissioner, the state tax court said, dismissing the resident's appeal as untimely.

Expert Analysis

  • Portland's Gross Receipts Tax Oversteps City's Authority

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    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

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    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

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    Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

  • Litigation Funding Disclosure Key To Open, Impartial Process

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    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

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    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • 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.

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