State & Local
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November 06, 2024
Venue For Fla. County Suit Against Funder Getting New Look
A Florida appellate court ruled Wednesday that Palm Beach County can't use the "sword-wielder" exception to deny a funding agency's choice of court in a lawsuit over the authority to levy property taxes, saying the agency has proved it's a governmental entity entitled to a home venue privilege.
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November 06, 2024
Browns Won't Stop Ohio From Joining Stadium Dispute
The Cleveland Browns told an Ohio federal court that it has no problem with the state joining the City of Cleveland in facing down the NFL team's suit, which claims that a state law unconstitutionally impedes the team's plan to move to a new stadium.
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November 06, 2024
Finance Committee Helm Awaits Crapo After GOP Wins Senate
Idaho Republican Mike Crapo is expected to lead the Senate Finance Committee when Congress convenes next year, following President-elect Donald Trump's win Tuesday in the election that also handed Republicans control of the U.S. Senate for the first time since 2021.
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November 06, 2024
NJ Authorizes Sharing Property Tax Info To Calculate Credits
New Jersey authorized the sharing of taxpayers' unredacted property tax information to calculate tax credits as part of a property tax relief program under a bill signed by Democratic Gov. Phil Murphy.
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November 06, 2024
What To Know About Ga.'s Vote To Create A State Tax Court
Law360 Pulse takes a close look at the new state tax court approved by Peach State voters in Tuesday's election.
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November 06, 2024
Minn. Justices Spare Drug Wholesaler From Tax On Rebates
A Minnesota drug wholesaler does not owe tax on money it rebated to customers under contractual agreements, the state Supreme Court ruled Wednesday, upholding a tax court ruling.
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November 06, 2024
W.Va. Revenue Through Oct. Trails Forecast By $14M
West Virginia's general revenue collection from July through October unperformed an estimate by roughly $14 million, according to the state Budget Office.
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November 06, 2024
Nev. Sales Tax Revenue In Aug. Drops 1.7% From Last Year
Nevada's sales tax collection in August trailed last year's total for that month by 1.7%, the state Department of Taxation reported.
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November 06, 2024
SF Voters Agree To Overhaul City's Business Tax Regime
San Francisco voters agreed to a significant overhaul to the city's business tax regime, including a change in the way gross receipts taxes are levied on all businesses.
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November 07, 2024
CORRECTED: SF Tax On Ride-Hailing Cos. Passes, But To No Effect
San Francisco voters agreed Tuesday to levy an annual additional graduated tax on ride-hailing companies and companies that offer rides in driverless cars, but because of language added to a different ballot measure, the vote will have no legal effect.
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November 06, 2024
Wyo. Voters Approve Residential Property Classification
Wyoming will create a special property classification for residential real estate and a subclass for owner-occupied properties under a constitutional amendment approved by voters.
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November 05, 2024
Trump Has Official Immunity. What About His Aides?
Whether the U.S. Supreme Court's decision on presidential immunity extends to subordinates who follow a president's orders has become a more pressing question in the wake of Donald Trump's projected election win, according to legal experts.
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November 05, 2024
How Trump Can Quash His Criminal Cases
Donald Trump's projected victory at the polls also translates to a win in the courts, as the second-term president will have the power to end both of his federal criminal cases. And the U.S. Supreme Court's decision on presidential immunity would shield him from any consequences for ordering his charges to be dismissed, experts say.
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November 05, 2024
An Early Look At Trump's Supreme Court Shortlist
With former President Donald Trump projected to win the 2024 presidential election and the Republicans' success in securing the U.S. Senate majority, Trump may now get the chance to appoint two more justices to the U.S. Supreme Court, cementing the court's conservative tilt for decades to come.
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November 05, 2024
GOP's Senate Win Hands Future Of The Judiciary To Trump
Republicans were projected to take back the White House and Senate and possibly the House early Wednesday, putting the GOP in position to back Donald Trump's agenda and his slate of young, conservative judicial nominees.
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November 05, 2024
The Firms With An Inside Track To A New Trump Admin
Law firms that have represented Donald Trump and the Republican Party on everything from personal legal woes to election-related lawsuits could see the risks of that work pay dividends as Trump is projected to secure a second term in office.
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November 05, 2024
Florida, Georgia, Others Peel Back Real Estate Taxes
Voters in seven states approved a spate of real estate tax ballot initiatives on Election Day, including measures that would curb property taxes for veterans, residential property owners and residents of municipalities that fail to enforce nuisance laws.
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November 05, 2024
Cannabis And Psychedelic Reform Bids Fail In Multiple States
Efforts to liberalize cannabis and psychedelic laws via ballot initiatives met with defeat in multiple states on Election Day, dealing a blow to reformers of drug policies.
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November 05, 2024
Oregon Voters Reject New Tax On Big Businesses
Oregon voters declined Tuesday to impose a new minimum tax on large businesses that could have raised $15 billion each biennium with most of the funding used to make annual payments to residents, rejecting Measure 118.
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November 05, 2024
North Dakota Voters Choose To Retain Property Taxation
North Dakota will continue to allow its political subdivisions to levy property tax after voters rejected a constitutional amendment Tuesday that would prohibit its imposition by a subdivision unless it had outstanding debt.
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November 05, 2024
South Dakota Voters Turn Down Grocery Tax Exemption
South Dakota voters rejected a ballot initiative Tuesday that would have exempted food sales from the state's sales tax.
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November 05, 2024
Nev. Voters Approve Sales Tax Exemption For Diapers
Nevada will exempt diaper sales from the state's sales and use tax under a measure approved by voters Tuesday.
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November 05, 2024
Calif. Managed Care Tax Made Permanent By Ballot Measure
California's tax on managed healthcare insurance plans to fund the state's Medi-Cal health program has been made permanent following voter approval of a proposition on Tuesday.
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November 05, 2024
Ill. Voters Back Millionaire Tax In Nonbinding Referendum
Illinois voters supported imposing a higher tax rate on millionaires to fund property tax relief in an advisory referendum Tuesday, a move that could prompt state lawmakers to take another pass at repealing the state's constitutional requirement for a flat income tax.
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November 05, 2024
Ga. Voters Approve Expanded Reach Of State Tax Court
Georgia voters approved a ballot measure Tuesday that will give the state's administrative tax court jurisdiction with the state's superior courts with an amendment to the state constitution.
Expert Analysis
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Revenue Agencies At Their Finest: SALT In Review
From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firm Strategies For Successfully Navigating 2024 Trends
Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.
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Attorneys' Busiest Times Can Be Business Opportunities
Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.
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How Attorneys Can Be More Efficient This Holiday Season
Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.
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5 Trends To Watch In Property And Casualty Class Actions
In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.
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A Bold Idea And A Striking Disregard: SALT In Review
From a far-reaching proposal in Nebraska to a Minnesota government agency's disregard of case law, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Traps To Avoid When Selling CRE In Las Vegas Area
When dealing with commercial real estate in Clark County, Nevada — which includes the Las Vegas metro area — even sophisticated sellers may be ensnared by a myriad of tricky issues, ranging from transfer tax nuances to arbitration laws, says Chris Walther at Fennemore Craig.
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How Clients May Use AI To Monitor Attorneys
Excerpt from Practical Guidance
Artificial intelligence tools will increasingly enable clients to monitor and evaluate their counsel’s activities, so attorneys must clearly define the terms of engagement and likewise take advantage of the efficiencies offered by AI, says Ronald Levine at Herrick Feinstein.
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The Pop Culture Docket: Judge D'Emic On Moby Grape
The 1968 Moby Grape song "Murder in My Heart for the Judge" tells the tale of a fictional defendant treated with scorn by the judge, illustrating how much the legal system has evolved in the past 50 years, largely due to problem-solving courts and the principles of procedural justice, says Kings County Supreme Court Administrative Judge Matthew D'Emic.
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Breaking Down High Court's New Code Of Conduct
The U.S. Supreme Court recently adopted its first-ever code of conduct, and counsel will need to work closely with clients in navigating its provisions, from gift-giving to recusal bids, say Phillip Gordon and Mateo Forero at Holtzman Vogel.
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Legal Profession Gender Parity Requires Equal Parental Leave
To truly foster equity in the legal profession and to promote attorney retention, workplaces need to better support all parents, regardless of gender — starting by offering equal and robust parental leave to both birthing and non-birthing parents, says Ali Spindler at Irwin Fritchie.
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'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor
Massachusetts’ recent adoption of single-sales-factor apportionment will benefit companies that have a greater in-state physical presence, reinforce the importance of understanding market-sourcing rules, and reduce the manufacturing classification's importance to tax apportionment, though the classification continues to be significant to other aspects of taxation, say attorneys at McDermott.
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An Unsound Silence: SALT In Review
From the U.S. Supreme Court's silence on an apportionment ruling to the latest assault on streaming services, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.