State & Local

  • July 09, 2024

    Mo. Exempts Streaming, Satellite Cos. From Local Fees

    Missouri will exempt streaming and satellite TV companies from local franchise fees as part of two bills signed into law by the governor Tuesday, despite cities in the state banding together to seek such fees from Netflix, Hulu, DirecTV and others in class actions.

  • July 09, 2024

    Ohio Justice Criticizes Dialysis Co.'s Tax Apportionment Claim

    An Ohio Supreme Court justice expressed deep skepticism Tuesday about a dialysis company's arguments that a portion of its receipts from medical services that it provided to Ohio patients should be sourced to other states.

  • July 09, 2024

    Mich. Property Tax Elimination Fails To Get On 2024 Ballot

    A constitutional amendment that would have eliminated Michigan's property taxes will not appear on the 2024 state ballot after its backers failed to submit the signatures needed to qualify, the secretary of state's office confirmed Tuesday.

  • July 09, 2024

    Ex-NRA Finance Chief Agrees To 10-Year NY Nonprofit Ban

    A former chief financial officer of the National Rifle Association has agreed not to serve as a fiduciary of a New York nonprofit for 10 years as part of a settlement in the state attorney general's suit in state court alleging he and other executives misused donor money, according to deal terms disclosed Tuesday.

  • July 09, 2024

    Hawaii Justices Will Hear Airline's Tax Complaint

    Hawaiian Airlines will be able to contest a state intermediate court order that found the tax appeal court did not have jurisdiction over the airline's tax appeal, the state Supreme Court ruled.

  • July 09, 2024

    Mo. Allows Opt-Outs To Pass-Through Entity Tax

    Missouri will allow members of pass-through entities to opt out of the state's entity-level tax that bypasses the $10,000 federal cap on state and local tax deductions under a bill signed by the governor Tuesday. 

  • July 09, 2024

    Iowa's Total 2024 Receipts $266M Higher Than Previous Year

    Iowa's total receipts for the 2024 fiscal year were $266 million higher than the previous fiscal year, according to a memo from the state's Department of Management.

  • July 09, 2024

    Ala. Revenues Through June Up $162M From Last Year

    Alabama's total general revenue from October through June was $162 million higher than the same period last fiscal year, according to the state Department of Revenue.

  • July 09, 2024

    NJ Power Broker, Firm CEO Deny Racketeering Charges

    Powerful New Jersey businessman George E. Norcross III, his prominent attorney brother and others on Tuesday denied that they schemed to acquire waterfront property in the distressed city of Camden by threatening to ruin the business reputations and finances of key stakeholders.

  • July 09, 2024

    Ark. Group Gets 100K Signatures For Medical Pot Expansion

    An Arkansas cannabis advocacy group has collected more than 100,000 signatures in favor of expanding the state's medical marijuana program, more than enough to get an initiative on the state's ballot this November, the state announced Friday.

  • July 08, 2024

    Miss. Finalizes Rule Taxing Electric Charging Station Receipts

    All receipts from electric charging stations are subject to Mississippi sales tax, the state's secretary of state said in a notice alerting the public of a finalized rule. 

  • July 08, 2024

    NC Tax On Premiums Lowered For Some Insurance Cos.

    North Carolina will reduce its tax on premiums paid in the state to some out-of-state liability insurance groups under a bill signed by Gov. Roy Cooper. 

  • July 08, 2024

    ND Justices Affirm Sales Tax On Oilfield Equipment

    An oil and gas production company in North Dakota was correctly denied refunds on sales taxes paid on certain oilfield equipment because the gear's function in the process was outside the scope of a statutory exemption, the state Supreme Court affirmed.

  • July 08, 2024

    SC Updates Income Tax Withholding Statute References

    South Carolina updated statutory references in state income tax withholding provisions to reflect a 2022 income tax cut under a bill signed by the governor. 

  • July 08, 2024

    Va. Domicile Not Established By Man's Vacation Home

    A man who visited Virginia and owned property as a vacation home is not domiciled in the state because all his significant ties were in a different state, the Virginia tax commissioner said in a ruling released Monday.

  • July 08, 2024

    Va. Tax Head Voids Painting Biz Withholding Tax Assessment

    A Virginia painting business was improperly assessed withholding tax because the state tax department incorrectly determined that its workers were employees and not independent contractors, the state tax commissioner said in a letter ruling released Monday.

  • July 08, 2024

    Ind. Tax Court Accepts Jail Funding Case Without $92M Bond

    Indiana taxpayers protesting a county's lease agreement for its use of jail facilities do not have to post a $92 million bond, the state's tax court said while also affirming that it has jurisdiction over the case.

  • July 05, 2024

    How Reshaped Circuit Courts Are Faring At The High Court

    Seminal rulings from the U.S. Supreme Court's latest term will reshape many facets of American society in the coming years. Already, however, the rulings offer glimpses of how the justices view specific circuit courts, which have themselves been reshaped by an abundance of new judges.

  • July 05, 2024

    Breaking Down The Vote: The High Court Term In Review

    The U.S. Supreme Court's lethargic pace of decision-making this term left the justices to issue a slew of highly anticipated and controversial rulings during the term's final week — rulings that put the court's ideological divisions on vivid display. Here, Law360 takes a data dive into the numbers behind this court term.

  • July 05, 2024

    High Court Flexes Muscle To Limit Administrative State

    The U.S. Supreme Court's dismantling of a 40-year-old judicial deference doctrine, coupled with rulings stripping federal agencies of certain enforcement powers and exposing them to additional litigation, has established the October 2023 term as likely the most consequential in administrative law history.

  • July 05, 2024

    The Sharpest Dissents From The Supreme Court Term

    The U.S. Supreme Court's session ended with a series of blockbuster cases that granted the president broad immunity, changed federal gun policy and kneecapped administrative agencies. And many of the biggest decisions fell along partisan lines.

  • July 05, 2024

    5 Moments That Shaped The Supreme Court's Jan. 6 Decision

    When the high court limited the scope of a federal obstruction statute used to charge hundreds of rioters who stormed the Capitol, the justices did not vote along ideological lines. In a year marked by 6-3 splits, what accounts for the departure? Here are some moments from oral arguments that may have swayed the justices.

  • July 05, 2024

    The Funniest Moments Of The Supreme Court's Term

    In a U.S. Supreme Court term teeming with serious showdowns, the august air at oral arguments filled with laughter after an attorney mentioned her plastic surgeon and a justice seemed to diss his colleagues, to cite just two of the term's mirthful moments. Here, we look at the funniest moments of the term.

  • July 05, 2024

    Neb. Justices Decline To Rule On Property Value Appeal

    The Nebraska Supreme Court said Friday it lacks jurisdiction to rule on a county board's appeal challenging decisions by the state's Tax Equalization and Review Commission that lowered valuations for a company's property, finding the board didn't meet a statutory requirement to institute judicial review proceedings.

  • July 05, 2024

    Tractor Supply Incorrectly Shifted Income, SC Tells Court

    Transactions between Tractor Supply Co. and two of its affiliates inappropriately shifted income and improperly reduced the company's South Carolina corporate income tax burden, the state told an appeals court, urging it to affirm a ruling by an administrative judge.

Expert Analysis

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    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

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    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

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    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

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    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

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    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

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    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'

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    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

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    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

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    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.

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