State & Local
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February 07, 2025
Md. Bill Would Bar Local Taxes On Carryout Bags
Maryland would bar local governments from imposing new taxes or other charges on carryout bags used by retail consumers under legislation introduced Friday.
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February 07, 2025
Ill. DOR Rule Would Carry Out Sales Tax Sourcing Change
The Illinois Department of Revenue would implement a recent law requiring out-of-state sellers to use destination sourcing for remitting sales tax under a proposed rule released Friday.
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February 07, 2025
SD General Revenues Through Jan. Beat Forecast By $2.5M
South Dakota's general fund revenue collection from July through January outpaced estimates by $2.5 million, the state's Bureau of Finance and Management said.
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February 07, 2025
Colo. Panel OKs Extending Advanced Industry Tax Credit
Colorado would extend its advanced industry investment tax credit for five years under legislation approved by the House Finance Committee.
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February 07, 2025
NH Tax Revenues Through Jan. $39M Under Forecast
New Hampshire's revenue collection from July through January trailed estimates by $39 million, according to the state Department of Administrative Services.
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February 07, 2025
Kentucky Will Reduce Its Flat Income Tax Rate
Beginning in 2026, Kentucky will lower its flat individual income tax rate by half of a percentage point under a bill signed by the governor.
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February 07, 2025
Minn. House Bill Seeks Amendment To Refund Budget Surplus
Minnesota would propose a constitutional amendment that, if approved, would create a tax relief account to give taxpayers refunds of surplus state revenue under a bill introduced in the state House of Representatives.
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February 07, 2025
Colo. House Panel Narrowly OKs Sundance Film Credit Bill
Colorado would enact a $34 million tax credit to attract the Sundance Film Festival under legislation passed by a House committee over concerns it provides undue benefit to one community and one entity.
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February 07, 2025
Iowa Tax Revenue Collection Through Jan. Down $243M
Iowa's total receipts from July through January were $243 million lower than the same period last year, according to a report by the state Department of Management.
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February 07, 2025
RI Digital Ad Tax Plan Invites Legal Challenges, COST Says
Rhode Island's proposal to create a tax on digital advertising revenues over $1 billion would face similar constitutional concerns that have plagued the similar Maryland tax, the Council on State Taxation told Rhode Island lawmakers.
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February 07, 2025
Taxation With Representation: Kirkland, Latham, Skadden
In this week's Taxation With Representation, Triumph Group goes private via Berkshire Partners and Warburg Pincus affiliates, alternative asset manager TPG buys Altus Power, Globus Medical buys Nevro Corp., and Honeywell separates its automation and aerospace technology businesses, resulting in the formation of three distinct companies.
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February 07, 2025
Md. Bill Would Apply Hotel Tax To Full Customer Cost
Maryland would apply its hotel rental tax to the full cost paid by the customer for booking the accommodations and mandate collection by large rental intermediaries under legislation in the state General Assembly.
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February 06, 2025
Illinois Judge Extends Hold On Swipe Fee Law To More Banks
An Illinois federal judge on Thursday expanded a preliminary injunction against Illinois' controversial swipe fee law, adding out-of-state banks to the list of financial institutions shielded from having to comply with the law when it takes effect later this year, while declining to add federal credit unions to the list.
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February 06, 2025
Baker McKenzie Partner Rejoins Firm From Apple
Baker McKenzie announced that a former partner specializing in trade and customs law has rejoined the firm after serving as principal counsel and the lead adviser on global trade matters for Apple.
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February 06, 2025
Trump Lays Out Tax Priorities In Meeting With GOP
President Donald Trump encouraged Republican leaders in Congress to fulfill his campaign promises to eliminate taxes on Social Security benefits, overtime pay and tips and to renew the Tax Cuts and Jobs Act this year, a White House spokesperson told reporters Thursday.
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February 06, 2025
Detroit Public School District Can't Get Quick Tax Ruling
A Michigan judge has refused to issue an order guaranteeing in the short term that Detroit Public Schools can keep collecting a property tax to pay down debt, finding on Wednesday the debt-burdened school district is not facing imminent harm.
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February 06, 2025
Wash. Bill Seeks Tax Break For Manufacturing Facilities
Washington state would provide a retail sales and use tax exemption for construction materials, equipment, labor and services sold to or used by manufacturing facilities under a bill introduced in the state Senate.
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February 06, 2025
Md. House Bill Would Cut Corporate Tax Rates Over 4 Years
Maryland would cut its corporate income tax in stages by two percentage points over four years under legislation in the state General Assembly.
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February 06, 2025
Kan. Senate OKs Cap On Property Value Increases
Kansas would limit annual increases to a property's taxable value to 3% through a constitutional amendment under a resolution advanced Thursday by the Senate.
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February 06, 2025
Md. Gov. Repeats Call For High-Earner Tax In Annual Address
Maryland should raise taxes on high earners and reduce corporate tax loopholes to broaden its tax base, its governor said in his State of the State address, pitching a proposed budget package he said would bring more fairness to the state's tax system.
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February 06, 2025
SD Lawmakers OK Remote Seller 30-Day Registration Timeline
South Dakota would give remote sellers and marketplace providers at least 30 days to register and start collecting sales tax after they meet statutory criteria that require them to collect tax under a bill passed by state lawmakers and headed to the governor.
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February 06, 2025
NC Lawmakers Propose Exempting Nonprofits From Sales Tax
Certain nonprofit entities, including hospitals and volunteer fire departments, would be exempt from the North Carolina sales tax under a bill filed in the state Senate.
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February 06, 2025
Conn. Gov. Pitches $350M Corporate Tax Boost In Budget
Connecticut would make changes to its corporate taxes that would raise nearly $350 million over two years under the governor's budget proposal, which would also provide property tax relief for residential owners.
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February 06, 2025
NJ Flooring Co. Owner Can't Shake Biz Sales Tax Liabilities
A shuttered flooring company's sole shareholder is responsible for the company's sales and use tax liabilities that were outstanding after bankruptcy, a New Jersey state appeals court ruled, holding that the statute of limitations for issuing assessments didn't block the state from pursuing the taxes.
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February 06, 2025
Wis. Bill Would Create Tax Credit For Cos. Ownership Change
Wisconsin would grant a tax credit for businesses that convert to an employee ownership business model under a bill introduced in the state Senate.
Expert Analysis
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.
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Striking A Balance Between AI Use And Attorney Well-Being
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As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.
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Overreach In Texas And An Acronym In Peril: SALT In Review
From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Judiciary Can Minimize AI Risks In Secondary Sources
Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
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In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.
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How Attorneys Can Break Free From Career Enmeshment
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Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.
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Judicial Committee Best Venue For Litigation Funding Rules
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The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.
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The Strategic Advantages Of Appointing A Law Firm CEO
The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.
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How Cos. Can Build A Strong In-House Pro Bono Program
During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.
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Home Canning Makes Me A Better Lawyer
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Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.