State & Local
-
February 04, 2025
Pa. Governor Puts Cannabis Legalization In Budget Proposal
Pennsylvania Gov. Josh Shapiro on Tuesday announced a plan to legalize recreational cannabis later this year as part of his budget proposal.
-
February 04, 2025
Texas Revenue Collection Through Jan. Up 5% From Last Year
Texas' net revenue collection from September through January was 5% higher than the same period last fiscal year, according to the state Comptroller's Office.
-
February 04, 2025
Calif. Insurer Can't Get Tax Refund On In-State Shipments
A California insurance company can't get a refund of sales taxes paid when it placed orders with three vendors located out of state that the vendors fulfilled with shipments from within the state, the California Office of Tax Appeals ruled.
-
February 04, 2025
W.Va. Revenues Through Jan. Beat Forecast By $28M
West Virginia's general revenue collection from July through January exceeded a budget forecast by $28 million, according to a report by the State Budget Office.
-
February 04, 2025
NY Assembly Bill Seeks Tax Exemption For Radio Signal Gear
New York would establish a property tax exemption for equipment used for the transmission or switching of radio signals to provide commercial mobile radio service or mobile internet access service under a bill introduced in the state Assembly.
-
February 04, 2025
Colo. Senate OKs Sales Tax Audit Confidentiality Rules
Taxpayer information held by third-party sales tax auditors in Colorado would be subject to enhanced confidentiality standards under legislation passed by the state Senate.
-
February 04, 2025
Delaware's Revenue Surges $157M In 1st Half Of Fiscal Year
Delaware's total receipts from July through December exceeded the same period in the last fiscal year by $157 million, according to the state Department of Finance.
-
February 04, 2025
Md. House Bill Seeks End To Corporate Tax Credits
Maryland would end several corporate tax credits and the state's opportunity zone program under legislation in the state House of Delegates.
-
February 04, 2025
Wis. Senate Bill Would Exempt Gun Safes From Sales Tax
Wisconsin would exempt safes that are used to store guns from sales and use tax as part of a bill introduced in the state Senate.
-
February 04, 2025
Md. House Bill Would Allow Tax Credits For Local Newsrooms
Maryland would allow state income tax credits for portions of earnings paid to newsroom employees by local news organizations under legislation introduced in the state House of Delegates.
-
February 04, 2025
Ariz. Senate Bill Seeks Tax Subtraction For Capital Gains
Arizona would allow a subtraction from state taxable income of a portion of capital gains under legislation introduced in the state Senate.
-
February 03, 2025
Calif. Panel Affirms County's Sales Tax
A half-cent sales tax approved by a simple majority of voters in a California county is a general tax, not a special tax, and thus not subject to requirements to be approved by two-thirds of the voters, a California appeals court panel ruled, upholding a trial court decision.
-
February 03, 2025
Calif. OTA Denies Sales Tax Refund For Drug System Parts
A biopharmaceutical company is not eligible for refunds of sales and use taxes for components of a diabetes drug delivery system that it developed but was never federally approved, the California Office of Tax Appeals said in a ruling released Monday.
-
February 03, 2025
Texas Gov. Floats $10B Property Tax Relief Proposal
Texas Gov. Greg Abbott urged lawmakers to again overhaul the state's property tax regime, saying he would support legislation that would provide at least $10 billion in tax relief.
-
February 03, 2025
Ariz. Panel OKs Bill To Clarify Sales Tax Sourcing Location
Arizona would clarify that the location of a transaction for sales tax purposes is the seller's business location if that seller receives the order in the state under legislation approved by a House panel Monday.
-
February 03, 2025
Iowa Justices Decline To Hear Capital Gains Deduction Case
The Iowa Supreme Court will not review an appellate court ruling that found two business partners were not eligible to claim a capital gains deduction for gains resulting from their individual sales of goodwill.
-
February 03, 2025
Calif. Couple Can't Claim Biz Loss, OTA Says
A California couple cannot claim a business loss deduction for the company they were partners in because they were calendar-year taxpayers and the loss occurred in the wrong year, the state Office of Tax Appeals said in a ruling released Monday.
-
February 03, 2025
Ill. Bill Seeks Tax Break For Megaproject Building Materials
Illinois would provide an exemption from any state or local use tax or retailers occupation tax for building materials incorporated into real estate at what are known as megaproject sites as part of a bill filed in the state House of Representatives.
-
February 03, 2025
Ill. House Floats Income Tax Deduction Bill For Union Dues
Illinois would create an income tax deduction for union dues for taxpayers who weren't allowed a deduction under federal law as part of a bill filed in the state House of Representatives.
-
February 03, 2025
Calif. Couple's Stock Income Subject To State Tax, OTA Says
A California couple is liable for tax and interest assessed on their exercising of nonqualified stock options and vesting of restricted stock units because the income was sourced to the state, the state Office of Tax Appeals said in a ruling released Monday.
-
February 03, 2025
Ariz. Justices OK Energy Co.'s Depreciation In Tax Value Fight
The depreciated value of a component of a power transmission company's facilities may be negative for purposes of calculating the property's tax value, the Arizona Supreme Court ruled, partly vacating an appeals court decision.
-
February 03, 2025
Minn. Senate Bill Seeks Cuts To Corporate Income Tax Rate
Minnesota would phase down its corporate franchise tax rate and its alternative minimum franchise tax rate over the next two years under a bill introduced in the state Senate on Monday.
-
February 03, 2025
Iowa Couple Missed Chance For Solar Tax Credits, Judge Says
An Iowa couple were properly denied solar energy tax credits because they failed to file their application for the credits on time, an administrative law judge ruled.
-
February 03, 2025
RI House Bill Would Exempt Beer From Sales And Use Tax
Rhode Island would exempt beer and malt liquors from the state's retail sales and use tax as part of a bill introduced in the state House of Representatives.
-
February 03, 2025
Minn. Senate Bill Seeks Broadband Fiber Sales Tax Exemption
Fiber and conduit purchased or leased in Minnesota by internet service providers would be exempt from state sales and use tax under a bill introduced in the state Senate on Monday.
Expert Analysis
-
E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
-
Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
-
Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
-
How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
-
An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
-
Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
-
When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
-
The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
-
Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
-
Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
-
Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
-
Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.