State & Local
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February 28, 2025
W.Va. Updates Corp. Tax Law To Conform With Federal Code
West Virginia has updated its conformity with the Internal Revenue Code for state corporate income tax purposes under a bill signed by the governor.
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February 28, 2025
Minn. Justices Send Golf Course Dispute Back To Tax Court
The Minnesota Supreme Court booted a county's property tax fight with the former owner of a golf course back to the state's tax court, saying the lower court's decision to keep the case alive was not a final order subject to review by the justices.
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February 28, 2025
Minn. Gov. Taps Bank Atty As Tax Court Judge
Minnesota's governor appointed a vice president of tax planning at U.S. Bank to serve on the state's tax court.
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February 28, 2025
Key State And Local Tax Takeaways From February
February saw the near-conclusion of California's long process to amend market-based sourcing regulations for intangibles and a recommendation by a city commission that Philadelphia do away with its business tax, marking a short but newsy month in state and local tax. Here, Law360 presents these and other state and local tax developments to know from the past month.
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February 28, 2025
Ore. Bill Seeks To End Limit On Carryforward Of Some NOLs
Oregon would no longer limit the carryforward of net operating losses for corporations that pay excise tax, ending the current 15-year limit under a bill introduced in the state House of Representatives.
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February 28, 2025
Taxation With Representation: Gibson Dunn, Skadden
In this week's Taxation With Representation, Blackstone acquires Safe Harbor Marinas, National Grid sells its green subsidiary in the U.S. to Brookfield, Apollo Global Management buys Bridge Investment Group Holdings Inc., and Teleflex splits into two publicly traded companies.
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February 28, 2025
RI Revenue Collection Down $26M from Budget Estimates
Rhode Island's general revenue collection from July through January lagged behind estimates by $26 million, according to the state Department of Revenue.
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February 28, 2025
Mich. General Revenues Through Jan. Down $95M
Michigan's revenue collection from October through January dropped $95 million compared with the same period in the previous year, according to a report by the state Budget Office released Friday.
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February 27, 2025
Neb. Expands Confidentiality Rules For Sales Tax Records
Nebraska expanded the applicability of confidentiality requirements for the disclosure of sales tax records under a bill signed by the governor.
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February 27, 2025
Philly Commission Says City Must End Business Tax
Philadelphia, after losing more than 50,000 residents between 2020 and 2023, should eliminate its business income and receipts tax and reduce its wage tax, the city Tax Reform Commission said in a report.
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February 27, 2025
Ind. Retailer Shows Additional Assessment Was Overstated
An Indiana retailer showed it was assessed sales tax on tax-exempt coins and out-of-state online transactions, the Department of State Revenue said after considering additional information presented by the seller.
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February 27, 2025
NY Tax Head Says DC Turmoil To Have Unclear Consequences
Efforts to reshape federal spending and the U.S. government will have consequences for New York, but it's too soon to be sure how federal policy changes will affect tax revenue, the state's acting tax commissioner told lawmakers during a hearing Thursday.
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February 27, 2025
Colo. Revenue Collection in January Up $223M From Last Year
Colorado's total general revenue in January beat collections in the same month last year by $223 million, according to data released by the state Department of Revenue.
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February 27, 2025
RI House Finance Panel Questions Legality Of Digital Ad Tax
Rhode Island's plan to tax digital advertisement revenue may open the state to legal challenges, members of the state House of Representatives Finance Committee said, expressing concern at the possibility of being the second state to enact such a tax.
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February 27, 2025
Minn. Bill Seeks Corporate Surtax For High Executive Pay
Minnesota would impose additional corporate franchise tax on businesses whose pay for top executives greatly exceeds the median pay of their workers and deny state grants for those companies under legislation introduced Thursday in the state Senate.
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February 27, 2025
Mich. Bill Would Bar Local Tax Caps That Require Rate Cuts
Michigan would bar local governments from enacting property tax caps on annual revenue that require an automatic tax rate cut under a bill introduced in the state House of Representatives.
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February 26, 2025
Mich. Judge Demands RICO Pattern Details In Foreclosure Suit
A Michigan federal judge on Wednesday pressed attorneys for homeowners to point to specific criminal activities that would help the proposed class establish a pattern of racketeering activity to support their claim that a real estate developer conspired with county and city leaders in a tax foreclosure scheme.
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February 26, 2025
Religious Group Says NJ Township Using Tax Deal As 'Sword'
A New Jersey township is discriminating against a religious group because the group no longer wants to make payments on a previous tax agreement, the group told a federal district court.
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February 26, 2025
Hookah Tobacco Co. Stuck With $1.4M Fla. Tax Bill
A company's tobacco products for use in hookahs are subject to Florida's tobacco taxes, a state appeals court ruled Wednesday, affirming an administrative law judge's determination that denied a $1.4 million tax refund request from the business.
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February 26, 2025
Ariz. Senate OKs Surplus Trigger For Income Tax Rate Cut
Arizona would reduce its flat individual income tax rate annually to cut the state's projected structural surpluses in half under legislation passed Wednesday by the state Senate.
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February 26, 2025
Minn. House Tax Panel Advances Delivery Fee Repeal Plan
Minnesota would repeal its retail delivery fee, freeze motor fuels taxes and exempt Social Security from state income tax under legislation advanced by a House panel Wednesday over objections of Democrats who said it would devastate state transportation funding.
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February 26, 2025
Ariz. Sen. OKs Extending Property Tax Oversight Commission
Arizona would extend the life of its Property Tax Oversight Commission by eight years under legislation approved Wednesday by the state Senate.
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February 26, 2025
Ariz. House OKs Sales Tax Break For Wastewater Pipes
Wastewater pipes would be exempt from the Arizona sales tax under legislation passed Wednesday by the state House of Representatives.
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February 26, 2025
Ariz. Lawmakers OK Updated Conformity With Fed. Tax Law
Arizona would update its conformity with the Internal Revenue Code for state income tax purposes under a bill unanimously approved by state lawmakers and headed to Democratic Gov. Katie Hobbs.
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February 26, 2025
Mass. Draft Rule Clarifies Cable Box Tax Break
Massachusetts sales tax applies to cable boxes that do more than connect a receiver to a television broadcast system, the state Department of Revenue clarified in a draft rule.
Expert Analysis
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.
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Litigation Inspiration: Honoring Your Learned Profession
About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.
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AI May Limit Key Learning Opportunities For Young Attorneys
The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.
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Why Now Is The Time For Law Firms To Hire Lateral Partners
Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Considering Possible PR Risks Of Certain Legal Tactics
Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.
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It's No Longer Enough For Firms To Be Trusted Advisers
Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.