State & Local
-
February 05, 2025
Minn. Senate Bill Would Phase Out Estate Tax
Minnesota would lower its estate tax rates by 1.6 percentage points each year until each rate is zero under a bill introduced in the state Senate.
-
February 04, 2025
Mich. Supreme Court Says City's Electricity Fee Is Illegal Tax
A franchise fee added to East Lansing, Michigan, residents' energy bills is a disguised tax, the Michigan Supreme Court ruled Monday, saying the fee was used to raise revenue for the city without first being approved by voters.
-
February 04, 2025
Key State And Local Tax Takeaways From January
January saw the U.S. Supreme Court decline to hear a Philadelphia resident's claims that the city's refusal to credit Delaware state taxes against her city wage tax liabilities was unconstitutional, while state legislatures returned for their 2025 sessions, marking another eventful month in state and local tax.
-
February 04, 2025
Kostelanetz Adds Tax Pro From Lowenstein Sandler
Kostelanetz LLP said a former partner at Lowenstein Sandler LLP has joined the firm as a partner in the Washington, D.C., office.
-
February 04, 2025
Ariz. Bill Seeks Lawmaker Review Of Tax Law Interpretations
The Arizona Department of Revenue would be required to notify the chairs of the legislative tax policy committees if an interpretation or provision of tax law will adversely affect taxpayers under legislation introduced Tuesday.
-
February 04, 2025
Wash. Gov. Orders Look At Data Centers' Tax Revenue Impact
Washington's governor issued an executive order directing the state's Department of Revenue to create a work group to examine the impact of data centers on the state's tax revenue and economy and recommend policies to address tax revenue needs in relation to other priorities.
-
February 04, 2025
Pa. Gov. Proposes Corp. Tax Cuts, Energy Credits
Pennsylvania would accelerate cuts to its corporate net income tax rate, expand and repurpose tax credits to fund energy projects and make other tax changes under a budget proposal announced Tuesday by Democratic Gov. Josh Shapiro.
-
February 04, 2025
Fla. Gov. Pitches End To Business Rent Tax In Budget
Florida would eliminate its tax on commercial real estate leases under Gov. Ron DeSantis' proposed budget, a change he said would save businesses in the state a collective $1.6 billion.
-
February 04, 2025
Kan. Bill Would Exempt Some Repair Services
Kansas would exempt the installation of material used in reconstruction, remodeling and repair from state sales and use tax under a bill introduced in the state Senate.
-
February 04, 2025
Walmart Gets Arbitration In Fla. Delivery Fee Tax Fight
An accusation that Walmart unlawfully charged Florida customers sales tax on delivery fees will go to arbitration, a federal judge ruled Tuesday, saying shoppers agreed to arbitration when they accepted the terms of use of the retailer's website.
-
February 04, 2025
Mellon Heir's Estate Defends $29M Tax Refund Request
A Pittsburgh billionaire made a "bona fide" deal to indemnify the trustees for his Mellon family millions as he drained a family trust account, so a $200 million settlement to partly replenish the fund for his heirs should be deductible and produce a $29 million refund of his Pennsylvania estate taxes, the estate's lawyer told a state appellate court Tuesday.
-
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.
Expert Analysis
-
Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
-
A Ministry Of Silly Ideas: SALT In Review
From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.
-
Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.
-
Tips For Litigating Against Pro Se Parties In Complex Disputes
Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.
-
Pro Bono Work Is Powerful Self-Help For Attorneys
Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.
-
The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.
-
Permanence And Other Elusive Notions: SALT In Review
From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Newman Suspension Shows Need For Judicial Reform
The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.
-
How And Why Your Firm Should Implement Fixed-Fee Billing
Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.
-
How Law Firms Can Use Account-Based Marketing Strategies
Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.
-
Strategic Succession Planning At Law Firms Is Crucial
Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.
-
Potential Calamities, Greatly Exaggerated: SALT In Review
From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.