State & Local

  • January 06, 2025

    Idaho Gov. Aiming For $100M In Tax Cuts

    Idaho's governor will push for a new round of tax cuts this year, worth a total of $100 million, he said Monday during his State of the State address.

  • January 06, 2025

    Ill. Bill Aims To Extend Affordable Housing Tax Break Deadline

    Illinois would allow some owners of affordable rental housing until the end of 2037 to apply for a reduction in their property's assessed value for tax purposes as part of a bill introduced in the state Senate.

  • January 06, 2025

    Va. Tax Head Affirms Gov't Contractor's Sales Tax Bill

    A Virginia-based government contractor that provided technology consulting services was correctly assessed retail sales and use tax on hardware and software sales that were part of a cost reimbursement contract, the state's tax commissioner said.

  • January 06, 2025

    Va. Brewery Owed Tax Refund For Pollution Equipment

    A Virginia brewery is due a refund of sales and use taxes paid on pollution control equipment, the state tax commissioner ruled, saying the agency that certified the equipment for a tax exemption had the authority to do so.

  • January 06, 2025

    Proskauer Adds New Funds Partners In NY, DC

    Proskauer Rose LLP announced Monday it has rung in the new year by adding two new partners to its private funds group, with the addition of a tax expert from Schulte Roth & Zabel LLP in New York and a regulatory specialist from the SEC in Washington, D.C.

  • January 06, 2025

    Va. Newcomers Partly Allowed Credits For Out-Of-State Taxes

    A newly arrived Virginia couple were eligible for state income tax credits for taxes paid to two other states on income sourced to those states, but not for taxes paid to California, the Virginia tax commissioner said. 

  • January 06, 2025

    Va. Contractor Allowed Credit For Wrongly Collected Sales Tax

    A Virginia security systems seller and installer may seek a credit for sales taxes erroneously collected from its customers when it should have paid sales or use taxes itself, the state tax commissioner said.

  • January 06, 2025

    Pa. Revenues Through Dec. Dip $97M Below Projections

    Pennsylvania's general fund revenue from July through December was $97 million lower than expected, according to the state Department of Revenue.

  • January 03, 2025

    Honeygrow Accused Of Taxing Bottled Water At Pa. Location

    Philadelphia-based restaurant chain Honeygrow unjustly profited from charging 6% sales tax for bottled water at one of its locations in violation of Pennsylvania law, a new class action lawsuit filed in state court alleged.

  • January 03, 2025

    Ohio AG Urges State Justices To Limit Local Tax Appeals

    Ohio's attorney general backed property owners in the state Supreme Court who are arguing that school boards can't appeal valuation decisions of properties they don't lease or own to county courts, saying the boards don't have a sufficient interest in the properties to pursue litigation.

  • January 03, 2025

    Va. HVAC Biz Must Pay Tax On Unit Cost, Commissioner Says

    A business that provides and installs heating, ventilation and air conditioning systems for Virginia residents is considered a consuming contractor and must pay either sales or use tax on the cost of the units it installs, the state's tax commissioner said.

  • January 03, 2025

    Ohio Appeals Court Backs Eightfold Boost In Property Value

    An Ohio appeals court rejected a man's effort to cut the valuation of his property, upholding a state Board of Tax Appeals order that reinstated a valuation that rose eightfold from the previous year.

  • January 03, 2025

    Potomac Law Group Adds Longtime Tax Leader From Day Pitney

    After an end-of-the-year hiring spree in which Potomac Law Group added four former Rimon PC attorneys, PLG has started 2025 by adding the former leader of Day Pitney's multistate tax practice to its ranks.

  • January 03, 2025

    Ark. Revenues Through Dec. Top Estimate By $28.7M

    Arkansas' net revenue collection from July to December exceeded state forecasts for the period by $28.7 million, according to a state Department of Finance and Administration report released Friday.

  • January 02, 2025

    NC Tax Agency Says Court Erred In Sales Tax Ruling

    A North Carolina administrative law court erred in determining that an asphalt company's transfers of its liquid asphalt product to its parent company and another related entity were distributions not subject to sales tax, the state tax agency said in a petition.

  • January 02, 2025

    La. Dept. Lowers Interest Charged On Unpaid Taxes

    The Louisiana Department of Revenue lowered the rate of interest it collects on unpaid taxes by half a percentage point, the department said in a bulletin.

  • January 02, 2025

    Kan. Revenue Tops Estimate By $89M In December

    Kansas' general fund revenue in December totaled $89 million more than the amount projected for the month, according to a report issued Thursday by the state Department of Revenue.

  • January 02, 2025

    Ohio Dept. Expands Rules For Income Tax Refund Requests

    Ohio provided the state tax commissioner more latitude for the creation of state income tax refund claim forms and the documentation needed to substantiate claims under regulatory amendments approved by the state Department of Taxation.

  • January 02, 2025

    NJ Residents Freed Of $2.1M Tax Bill On Repatriated Income

    Two New Jersey residents don't owe state tax on income repatriated under the 2017 federal tax overhaul, the state's tax court ruled, saying New Jersey's personal income tax laws don't include deemed dividends as a category of taxable income.

  • January 02, 2025

    Mich. Justices Say Detroit Fire Fee Is Legal, Not A Tax

    The Michigan Supreme Court has ruled a Detroit fee for a fire service program was not an unlawful tax but clarified that a regulatory program's main benefit cannot be the mere permission for a property owner to operate its business in the city.

  • January 02, 2025

    Mich. To Expand Tax Exemption For Data Center Equipment

    Michigan will extend its sales and use tax exemption for the consumption, use and storage of data center equipment sold to qualified entities and expand the exemption to enterprise data centers under a bill signed by Democratic Gov. Gretchen Whitmer.

  • January 02, 2025

    Colo. Ballot Proposals Target State Delivery Fee

    Two Colorado ballot initiatives proposed for coming elections would target the state's delivery fee by either eliminating it directly or subjecting all government fees to the state Taxpayer's Bill of Rights.

  • January 01, 2025

    What Banking Attorneys Are Watching In The Courts In 2025

    Lawsuits pushing back on novel state-level consumer protection laws and a host of Biden-era Consumer Financial Protection Bureau regulatory actions are top of mind for financial services attorneys heading into the new year. Here, Law360 previews what's on tap. 

  • January 01, 2025

    Federal Tax Policy To Watch In 2025

    While Republicans will hold majorities in both chambers of Congress in 2025, internal party divisions and procedural hurdles could complicate the GOP's effort to renew its 2017 tax overhaul law. Here, Law360 details federal tax policy to watch this year.

  • January 01, 2025

    State And Local Tax Cases To Watch In 2025

    From a matter concerning the taxability of a corporate stock sale to issues of apportionment and sourcing, 2025 promises to reveal a lot about state and local tax law. Here, Law360 examines state and local tax cases to watch this year.

Expert Analysis

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

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