State & Local

  • April 15, 2025

    Ind. Boosts Business Property Tax Exemption

    Indiana will increase its de minimis exemption for business property to $2 million and rework its homestead exemption under a bill signed by the state's governor Tuesday.

  • April 15, 2025

    Mich. Tribunal Rejects Hotel's Challenge To $10M Valuation

    A hotel owned by a Hilton franchisee was valued at $10 million by the Michigan Tax Tribunal, agreeing with a local assessor and reducing a previous valuation by $2.2 million but rejecting a further reduction sought by the owner.

  • April 15, 2025

    Colorado Judge Tosses Counties' Suit Over $25M Tax Transfer

    A Colorado state judge has dismissed a lawsuit brought by seven counties challenging the transfer of $25 million from a state fund aimed at offsetting the impacts of extractive industries, finding in an order that the state Legislature had full authority to move the dollars.

  • April 15, 2025

    Mo. House OKs Earnings Tax Break In Opportunity Zones

    Individuals and businesses that perform work in opportunity zones in St. Louis and Kansas City, Missouri, would be exempt from those cities' earnings taxes under a bill approved by the state's House of Representatives.

  • April 15, 2025

    NY Manufacturers Highly Gloomy Amid Tariffs, Fed Says

    New York manufacturers in early April became pessimistic about general business conditions over the next six months to an extent rarely matched in the history of a monthly survey by the Federal Reserve Bank of New York, coinciding with the imposition of tariffs, the bank reported Tuesday.

  • April 15, 2025

    DC Maintains, Expands Tax Exemptions For NBA, NHL Arena

    The District of Columbia maintained and expanded tax breaks for the property and airspace of Capital One Arena, home to the NBA's Washington Wizards and NHL's Washington Capitals, as part of legislation that became law, according to a notice published in the district's register.

  • April 15, 2025

    La. Panel Advances New Measure To Eliminate Inventory Tax

    Louisiana voters would be offered another chance to permit local governments to eliminate inventory taxes under legislation the state House tax-writing committee approved Tuesday, less than a month after voters defeated a more comprehensive measure that included a similar proposal.

  • April 15, 2025

    Tenn. Delays State Tax Filing Deadlines After Storms

    Tennessee will allow taxpayers affected by storms and floods earlier this month to have an extension to file state tax returns, according to a notice published by the state Department of Revenue.

  • April 15, 2025

    La. House Panel Votes To Ban Class Suits Against Tax Agency

    Louisiana would bar class actions from being brought against the state's tax department under a bill advanced Tuesday by the state House Ways and Means Committee.

  • April 15, 2025

    Arkansas House Panel OKs Ending Sales Tax On Groceries

    Arkansas would exempt groceries from statewide sales and use taxes under legislation approved Tuesday by a House panel.

  • April 14, 2025

    The Tax Angle: TCJA Lobbying, IRS Staff Cuts

    From a look at a report on corporate tax lobbyists working to renew the 2017 tax law to another assessing the impact of IRS budget cuts and staff reductions on audit activity, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • April 14, 2025

    Ark. Expands Sales And Use Tax Exemption For Data Centers

    Arkansas expanded a sales and use tax exemption for data centers under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 14, 2025

    NC Tax Revenue Collection Through March Up $476M

    North Carolina's general revenue collection from July through March outpaced last year's total for the same period by $476 million, according to a report the Office of the State Controller released Monday.

  • April 14, 2025

    Ohio Revenues Through March Beat Estimates By $297M

    Ohio's general revenue collection from July through March outpaced forecasts by $297 million, according to a report by the Office of Budget and Management.

  • April 14, 2025

    Ark. Creates Tax Credit For Sustainable Aviation Fuel Makers

    Arkansas created an income tax credit for qualified manufacturers of sustainable aviation fuel under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 14, 2025

    Indiana General Revenues Through March Up By $153M

    Indiana's total general revenue collection from July through March outpaced last year's collection for the same period by $153 million, according to a report by the State Budget Agency.

  • April 14, 2025

    Colo. Lawmakers OK Higher Maximum Local Lodging Tax Rate

    Colorado would raise the maximum local lodging tax rate that counties could impose under legislation approved by the General Assembly.

  • April 14, 2025

    Ala. High Court Says Condo Incorrectly Classified

    An Alabama condominium unit owned by a limited liability company was put in the wrong property class by a trial court, the state's Supreme Court said, because it was not exclusively used as a dwelling by the LLC.

  • April 11, 2025

    Ala. Justices Nix Owner Property Tax Break For LLC

    An Alabama condominium was correctly reclassified for property tax purposes because the couple who own the property had transferred ownership to a limited liability company, the state Supreme Court ruled Friday.

  • April 11, 2025

    Colo. Sen. Panel OKs Sales Tax Search Improvement

    Online searches for Colorado sales and use tax license information would be made easier to use under legislation passed Friday by a state Senate committee.

  • April 11, 2025

    Minn. Panel Advances New Markets Tax Credit Plan

    Minnesota would establish a new markets tax credit program similar to the federal credit for investments in qualified community development entities under legislation advanced by a state House of Representatives panel.

  • April 11, 2025

    Ala. Taxpayers Met Deadline For $300 Rebate, Tribunal Says

    An Alabama couple timely filed their 2021 state income tax return and qualified for a one-time state tax refund, the Tax Tribunal said Friday, reversing a Department of Revenue determination.

  • April 11, 2025

    Mich. Top Court Won't Hear Appeal Of $217M Dam Repair Tax

    The Michigan Supreme Court on Friday said it wouldn't hear an appeal from a host of homeowners challenging a $217 million special assessment to fund the repair of dams and restoration of lakes after 2020 floods that devastated mid-Michigan counties.

  • April 11, 2025

    Minn. Revenues Through March $244M Ahead Of Forecasts

    Minnesota's general revenue collection from June through March outpaced forecasts by roughly $244 million, according to a report by the state's Office of Management and Budget.

  • April 11, 2025

    New Calif. Tax Appeals Head Affirms Focus On Transparency

    The new executive director of the California Office of Tax Appeals says she is focused on transparency for all parties and vows to make the office's guidance and proceedings as accessible as possible. Here, Law360 speaks with Myriam Bouaziz about her latest role and the inner workings of the OTA.

Expert Analysis

  • 5 Litigation Funding Trends To Note In 2025

    Author Photo

    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

    Author Photo

    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

    Author Photo

    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

    Author Photo

    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

    Author Photo

    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

    Author Photo

    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

    Author Photo

    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.