State & Local
-
February 27, 2025
Neb. Expands Confidentiality Rules For Sales Tax Records
Nebraska expanded the applicability of confidentiality requirements for the disclosure of sales tax records under a bill signed by the governor.
-
February 27, 2025
Philly Commission Says City Must End Business Tax
Philadelphia, after losing more than 50,000 residents between 2020 and 2023, should eliminate its business income and receipts tax and reduce its wage tax, the city Tax Reform Commission said in a report.
-
February 27, 2025
Ind. Retailer Shows Additional Assessment Was Overstated
An Indiana retailer showed it was assessed sales tax on tax-exempt coins and out-of-state online transactions, the Department of State Revenue said after considering additional information presented by the seller.
-
February 27, 2025
NY Tax Head Says DC Turmoil To Have Unclear Consequences
Efforts to reshape federal spending and the U.S. government will have consequences for New York, but it's too soon to be sure how federal policy changes will affect tax revenue, the state's acting tax commissioner told lawmakers during a hearing Thursday.
-
February 27, 2025
Colo. Revenue Collection in January Up $223M From Last Year
Colorado's total general revenue in January beat collections in the same month last year by $223 million, according to data released by the state Department of Revenue.
-
February 27, 2025
RI House Finance Panel Questions Legality Of Digital Ad Tax
Rhode Island's plan to tax digital advertisement revenue may open the state to legal challenges, members of the state House of Representatives Finance Committee said, expressing concern at the possibility of being the second state to enact such a tax.
-
February 27, 2025
Minn. Bill Seeks Corporate Surtax For High Executive Pay
Minnesota would impose additional corporate franchise tax on businesses whose pay for top executives greatly exceeds the median pay of their workers and deny state grants for those companies under legislation introduced Thursday in the state Senate.
-
February 27, 2025
Mich. Bill Would Bar Local Tax Caps That Require Rate Cuts
Michigan would bar local governments from enacting property tax caps on annual revenue that require an automatic tax rate cut under a bill introduced in the state House of Representatives.
-
February 26, 2025
Mich. Judge Demands RICO Pattern Details In Foreclosure Suit
A Michigan federal judge on Wednesday pressed attorneys for homeowners to point to specific criminal activities that would help the proposed class establish a pattern of racketeering activity to support their claim that a real estate developer conspired with county and city leaders in a tax foreclosure scheme.
-
February 26, 2025
Religious Group Says NJ Township Using Tax Deal As 'Sword'
A New Jersey township is discriminating against a religious group because the group no longer wants to make payments on a previous tax agreement, the group told a federal district court.
-
February 26, 2025
Hookah Tobacco Co. Stuck With $1.4M Fla. Tax Bill
A company's tobacco products for use in hookahs are subject to Florida's tobacco taxes, a state appeals court ruled Wednesday, affirming an administrative law judge's determination that denied a $1.4 million tax refund request from the business.
-
February 26, 2025
Ariz. Senate OKs Surplus Trigger For Income Tax Rate Cut
Arizona would reduce its flat individual income tax rate annually to cut the state's projected structural surpluses in half under legislation passed Wednesday by the state Senate.
-
February 26, 2025
Minn. House Tax Panel Advances Delivery Fee Repeal Plan
Minnesota would repeal its retail delivery fee, freeze motor fuels taxes and exempt Social Security from state income tax under legislation advanced by a House panel Wednesday over objections of Democrats who said it would devastate state transportation funding.
-
February 26, 2025
Ariz. Sen. OKs Extending Property Tax Oversight Commission
Arizona would extend the life of its Property Tax Oversight Commission by eight years under legislation approved Wednesday by the state Senate.
-
February 26, 2025
Ariz. House OKs Sales Tax Break For Wastewater Pipes
Wastewater pipes would be exempt from the Arizona sales tax under legislation passed Wednesday by the state House of Representatives.
-
February 26, 2025
Ariz. Lawmakers OK Updated Conformity With Fed. Tax Law
Arizona would update its conformity with the Internal Revenue Code for state income tax purposes under a bill unanimously approved by state lawmakers and headed to Democratic Gov. Katie Hobbs.
-
February 26, 2025
Mass. Draft Rule Clarifies Cable Box Tax Break
Massachusetts sales tax applies to cable boxes that do more than connect a receiver to a television broadcast system, the state Department of Revenue clarified in a draft rule.
-
February 26, 2025
Wis. Bill Seeks Year-Round Tax Exemption For Electricity, Gas
Wisconsin sales of electricity and natural gas would be exempt from state sales tax the entire year, instead of a few months out of the year, under a bill introduced in the state Assembly.
-
February 26, 2025
Miss. House Bill Floats TV Production Tax Credit
Television productions would be able to claim a Mississippi income tax credit for some of their production expenses and payroll costs under a bill introduced in the state House of Representatives.
-
February 26, 2025
Ariz. General Fund Revenue Beats Estimates By $51M
Arizona's general fund revenue from July through January beat forecasts by roughly $51 million, according to a report by the state Joint Legislative Budget Committee.
-
February 26, 2025
Utah General Revenue Collection Up $289M Through Jan.
Utah's general revenue collection from July through January outpaced the same period last fiscal year by $289 million, according to the state Tax Commission.
-
February 26, 2025
Ore. Bill Seeks Tax On University Investment Income
Oregon would impose a tax on the net gains from the investments of public universities, with the revenue dedicated to investments in education, under legislation in the state Senate.
-
February 26, 2025
W.Va. Updates Income Tax Law References To Federal Code
West Virginia updated references to the Internal Revenue Code in the state's personal income tax law under a bill signed by the governor.
-
February 26, 2025
Ohio Senate Bill Would Nix Tax On Logistics Biz Purchases
Ohio would create a sales tax exemption for certain items that transportation and warehousing businesses purchase and ship to retailers or distribution facilities under a bill introduced in the state Senate.
-
February 26, 2025
Ark. Senate Bill Seeks To Lower Sales Tax Rate
Arkansas would reduce its sales tax rate by one-eighth of a percentage point under a bill introduced in the state Senate.
Expert Analysis
-
Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
-
3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
-
Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
-
Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
-
Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.
-
Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.
-
How To Grow Marketing, Biz Dev Teams In A Tight Market
Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
-
Rock Climbing Makes Me A Better Lawyer
Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.
-
Think Like A Lawyer: Dance The Legal Standard Two-Step
From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.
-
Shake-Ups For Courts In Different Fields: SALT In Review
From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects
With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.
-
Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.