State & Local
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February 25, 2025
NJ's Murphy Pitches Budget With $1.1B In Tax, Fee Increases
New Jersey would impose sales tax on digital services and raise taxes on online gambling while exempting capital gains from sales of small-business stock under a budget plan Democratic Gov. Phil Murphy unveiled Tuesday that includes $1.1 billion in tax and fee increases.
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February 25, 2025
Spent Fuel Casks Are Taxable Real Property, NJ Court Rules
Storage casks housing highly radioactive spent nuclear fuel are subject to taxation as real property, the New Jersey Tax Court ruled Tuesday.
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February 25, 2025
Wyo. Boosts Tax Exemption For Individuals' Biz Property
Wyoming increased a property tax exemption for business property owned by individuals under a bill signed by the governor.
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February 25, 2025
Minn. House Panel OKs Plan For Surplus Tax Refunds
Surplus state revenue funds would be issued as tax refunds to some Minnesota residents and businesses if a constitutional amendment is approved by voters under a bill narrowly approved Tuesday by the House Committee on Taxes.
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February 25, 2025
Minn. Bill Would Allow Subtraction Of OT Pay From Income
Minnesota would allow taxpayers to subtract overtime pay from their personal income under bills introduced in the state House of Representatives and Senate.
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February 25, 2025
Big Data Tax Break Would Spur Investment, Minn. Panel Told
A Minnesota sales tax exemption for large-scale data centers would attract enormous investment to the state, business groups and union representatives said Tuesday in support of legislation advanced by a state Senate panel but opposed by environmental groups and others.
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February 25, 2025
ND General Fund Revenue Up $67M From Forecast
North Dakota's general revenue from the start of the biennium in July 2023 through January outperformed forecasts by $67 million, according to the state Legislative Council.
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February 25, 2025
Ind. Religious Group's Property Wrongly Denied Tax Break
An Indiana religious organization was wrongly denied a tax exemption for a property that was used to carry out some of the group's ministries, the state Board of Tax Review said, disagreeing with the local assessor's determination.
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February 25, 2025
Wyo. Clarifies Who's A Vendor For Use Tax Purposes
Wyoming has clarified who is considered a vendor in the business of selling tangible personal property that is subject to use tax as part of a bill signed by the governor.
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February 25, 2025
Ohio House Bill Seeks To Bar Taxes On Crypto Payments
Ohio would prevent government entities from imposing a tax on cryptocurrencies used as a method of payment for goods and services under a bill introduced in the state House of Representatives.
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February 25, 2025
Miss. Senate Bill Would Exempt Diapers From Tax
Mississippi would exempt baby diapers and formula from sales tax under a bill introduced in the state Senate.
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February 24, 2025
Justices Won't Hear Challenge To Colo. Tax Ballot Title Law
The U.S. Supreme Court on Monday let stand a ruling by the Tenth Circuit that a Colorado law requiring that financial impacts be included in the titles of some tax-related ballot initiatives does not cause "improperly compelled" speech.
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February 24, 2025
Ore. Medical Clinics Need Tax Break, Panel Told
An Oregon proposal to create an exemption from corporate tax for healthcare payments from Medicare and other government sources would help mitigate the financial challenges facing providers, representatives of medical and business groups told a state Senate panel Monday.
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February 24, 2025
Calif. Assembly Bill Aims To Exclude Tips From Income Tax
California would provide a personal income tax exclusion for tips as part of a bill introduced in the state Assembly.
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February 24, 2025
Osage Reservation Boundary Case Is Meritless, Court Told
Oklahoma Tax Commission officials are urging a federal district court to dismiss a motion by the Osage Nation that seeks acknowledgment of its reservation's continued existence, arguing that the decades-old case arises out of the tribe's attempt to avoid state taxation of its members.
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February 24, 2025
4 Things Attys Should Know About Pennsylvania's Budget
Pennsylvania Gov. Josh Shapiro heads into the 2025-2026 budget year proposing to spend $51.5 billion, with corporate tax cuts and tax credit reforms bolstered by regulating so-called skill games, legalizing recreational cannabis and replacing an industry-opposed, multistate carbon cap-and-trade program with one run solely by Pennsylvania.
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February 24, 2025
Wyo. Legislature OKs Clarification Of Vendors Subject To Tax
Wyoming would clarify who is considered a vendor in the state required to collect and remit sales tax under a bill passed in the Senate and sent to the governor.
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February 24, 2025
Wyo. Lawmakers OK Boosted Tax Exemption For Biz Property
Wyoming would increase a property tax exemption for businesses' personal property under a bill approved by state lawmakers and headed to the governor.
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February 24, 2025
Maine Revenue Through Jan. Rises By $241M
Maine's revenue collection from July through January beat last fiscal year's total for the same period by $241 million, according to a report by the state's finance department.
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February 24, 2025
SC General Revenue Collections Up $849M Through Jan.
South Carolina's general fund revenue from July through January outpaced collections during the same period last fiscal year by $849 million, according to the state Board of Economic Advisors.
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February 24, 2025
Idaho Revenue Through Jan. Down $12M From Forecasts
Idaho's general revenue collection from July through January fell short of forecasts by roughly $12 million, according to a report by the state's Division of Financial Management.
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February 24, 2025
Minn. Tax Court Boosts Parking Lot Value, Citing Own Error
The Minnesota Tax Court boosted its previous valuation of a Minneapolis parking lot, agreeing with a county assessor that it erred when it allowed a downward adjustment to its previous finding.
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February 24, 2025
Md. House Panel OKs Cannabis Tax Exemption For Nurseries
Cannabis sales between nurseries and licensed cannabis businesses would be exempt from Maryland's 9% tax under legislation passed Monday by the state House Ways and Means Committee.
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February 21, 2025
Mich. Pot Cos. Say Grand Rapids' Equity Fees Are Illegal
A group of cannabis companies is suing the city of Grand Rapids in Michigan state court, saying it is illegally charging them millions in fees through its social equity program.
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February 21, 2025
Ohio Board Rejects Dollar Bank's Apportionment Challenge
The Ohio Board of Tax Appeals ruled that it couldn't allow Dollar Bank to obtain a financial institutions tax refund by applying an alternative apportionment method, saying the board lacked jurisdiction to address the company's constitutional challenge to the tax's structure.
Expert Analysis
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Litigation Inspiration: Attys Can Be Heroic Like Olympians
Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.
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Lean Into The 'Great Restoration' To Retain Legal Talent
As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.
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How Cannabis Rescheduling May Alter Paraphernalia Imports
The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.
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Fishing Makes Me A Better Lawyer
Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge at Robinson Bradshaw.
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A Healthier Legal Industry Starts With Emotional Intelligence
The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.