State & Local

  • February 07, 2025

    RI Digital Ad Tax Plan Invites Legal Challenges, COST Says

    Rhode Island's proposal to create a tax on digital advertising revenues over $1 billion would face similar constitutional concerns that have plagued the similar Maryland tax, the Council on State Taxation told Rhode Island lawmakers.

  • February 07, 2025

    Taxation With Representation: Kirkland, Latham, Skadden

    In this week's Taxation With Representation, Triumph Group goes private via Berkshire Partners and Warburg Pincus affiliates, alternative asset manager TPG buys Altus Power, Globus Medical buys Nevro Corp., and Honeywell separates its automation and aerospace technology businesses, resulting in the formation of three distinct companies.

  • February 07, 2025

    Md. Bill Would Apply Hotel Tax To Full Customer Cost

    Maryland would apply its hotel rental tax to the full cost paid by the customer for booking the accommodations and mandate collection by large rental intermediaries under legislation in the state General Assembly.

  • February 06, 2025

    Illinois Judge Extends Hold On Swipe Fee Law To More Banks

    An Illinois federal judge on Thursday expanded a preliminary injunction against Illinois' controversial swipe fee law, adding out-of-state banks to the list of financial institutions shielded from having to comply with the law when it takes effect later this year, while declining to add federal credit unions to the list.

  • February 06, 2025

    Baker McKenzie Partner Rejoins Firm From Apple

    Baker McKenzie announced that a former partner specializing in trade and customs law has rejoined the firm after serving as principal counsel and the lead adviser on global trade matters for Apple.

  • February 06, 2025

    Trump Lays Out Tax Priorities In Meeting With GOP

    President Donald Trump encouraged Republican leaders in Congress to fulfill his campaign promises to eliminate taxes on Social Security benefits, overtime pay and tips and to renew the Tax Cuts and Jobs Act this year, a White House spokesperson told reporters Thursday.

  • February 06, 2025

    Detroit Public School District Can't Get Quick Tax Ruling

    A Michigan judge has refused to issue an order guaranteeing in the short term that Detroit Public Schools can keep collecting a property tax to pay down debt, finding on Wednesday the debt-burdened school district is not facing imminent harm. 

  • February 06, 2025

    Wash. Bill Seeks Tax Break For Manufacturing Facilities

    Washington state would provide a retail sales and use tax exemption for construction materials, equipment, labor and services sold to or used by manufacturing facilities under a bill introduced in the state Senate.

  • February 06, 2025

    Md. House Bill Would Cut Corporate Tax Rates Over 4 Years

    Maryland would cut its corporate income tax in stages by two percentage points over four years under legislation in the state General Assembly.

  • February 06, 2025

    Kan. Senate OKs Cap On Property Value Increases

    Kansas would limit annual increases to a property's taxable value to 3% through a constitutional amendment under a resolution advanced Thursday by the Senate.

  • February 06, 2025

    Md. Gov. Repeats Call For High-Earner Tax In Annual Address

    Maryland should raise taxes on high earners and reduce corporate tax loopholes to broaden its tax base, its governor said in his State of the State address, pitching a proposed budget package he said would bring more fairness to the state's tax system.

  • February 06, 2025

    SD Lawmakers OK Remote Seller 30-Day Registration Timeline

    South Dakota would give remote sellers and marketplace providers at least 30 days to register and start collecting sales tax after they meet statutory criteria that require them to collect tax under a bill passed by state lawmakers and headed to the governor.

  • February 06, 2025

    NC Lawmakers Propose Exempting Nonprofits From Sales Tax

    Certain nonprofit entities, including hospitals and volunteer fire departments, would be exempt from the North Carolina sales tax under a bill filed in the state Senate.

  • February 06, 2025

    Conn. Gov. Pitches $350M Corporate Tax Boost In Budget

    Connecticut would make changes to its corporate taxes that would raise nearly $350 million over two years under the governor's budget proposal, which would also provide property tax relief for residential owners.

  • February 06, 2025

    NJ Flooring Co. Owner Can't Shake Biz Sales Tax Liabilities

    A shuttered flooring company's sole shareholder is responsible for the company's sales and use tax liabilities that were outstanding after bankruptcy, a New Jersey state appeals court ruled, holding that the statute of limitations for issuing assessments didn't block the state from pursuing the taxes.

  • February 06, 2025

    Wis. Bill Would Create Tax Credit For Cos. Ownership Change

    Wisconsin would grant a tax credit for businesses that convert to an employee ownership business model under a bill introduced in the state Senate.

  • February 06, 2025

    RI House Bill Would Let Municipalities Tax Paid Parking Lots

    Rhode Island would allow localities to levy sales tax on parking facility fees under a bill introduced in the House of Representatives.

  • February 06, 2025

    Colo. Tax Dept. Seeks Input On Quantum Credit Recapture

    Some Colorado income tax credits claimed by taxpayers for quantum facility investments must be recaptured, the state Department of Revenue said in a draft rule, asking for public comments.

  • February 06, 2025

    Montana's Revenue Through Jan. Drops $116M

    Montana's general fund revenue collection from July through January sank $116 million from the total for the same period last fiscal year, according to the state Department of Revenue.

  • February 06, 2025

    Mo. Revenue Through Jan. Falls $163M

    Missouri's net revenue collection from July through January dropped $163 million from the total for the same period last fiscal year, according to the state Department of Revenue.

  • February 05, 2025

    Mastercard Owes $7.7M In Tax, SC Tells Appeals Court

    An administrative law judge was correct in finding that Mastercard's network is its income-producing activity, occurs within South Carolina and obligates the company to pay about $7.7 million in taxes, fees and interest, the state Department of Revenue told an appeals court.

  • February 05, 2025

    Wash. Bill Seeks To Allow Local Excise Taxes On Cannabis

    Washington state would authorize counties to impose an excise tax of up to 2% on retail sales of cannabis, if approved by voters during a special or general election, as part of a bill introduced in the state Senate.

  • February 05, 2025

    Kentucky Lawmakers Approve Cut To Flat Income Tax Rate

    Kentucky would lower its flat individual income tax rate by half a percentage point as part of a bill passed by lawmakers and headed to the governor.

  • February 05, 2025

    Md. Panel OKs Payment Plans For Incarcerated Taxpayers

    Maryland taxpayers currently or formerly incarcerated would be eligible for installment plans for tax liabilities under a bill reported favorably Wednesday by a state Senate committee.

  • February 05, 2025

    Okla. Gov.'s Budget Would Cut Biz, Individual Tax Rates

    Oklahoma lawmakers should cut both personal and business income tax rates and put the state on a path to eliminating both taxes, the governor said in his fiscal year 2026 budget proposal.

Expert Analysis

  • 5 E-Discovery Predictions For 2025 And Beyond

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

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