State & Local

  • March 03, 2025

    Treasury Halts Enforcement Of Corporate Transparency Act

    The U.S. Treasury Department won't enforce the Corporate Transparency Act on U.S. businesses and will change regulations so it only applies to foreign companies registered stateside, according to an announcement that activists said invites criminals into the U.S. and lawyers said could provoke judicial scrutiny.

  • March 03, 2025

    Holwell Shuster Atty Fights NJ Tax On Insurance Contribution

    A Holwell Shuster & Goldberg LLP attorney asked the New Jersey Tax Court to cancel an income tax assessment from the state Division of Taxation that he argued erroneously included contributions to a former employer's healthcare plan in his taxable income.

  • March 03, 2025

    Ohio Church Property Can't Claim Exemption, Board Says

    An Ohio church association owes property tax on one of its properties, because it was not used solely for charitable purposes, the state Board of Tax Appeals ruled.

  • March 03, 2025

    Colo. Says 1933 Dictionary Supports Netflix Subscription Tax

    The plain meaning of tangible personal property has long encompassed Netflix streaming video subscriptions, Colorado's tax department told a state appeals court, urging it to allow a sales tax on the company's products.

  • March 03, 2025

    Miss. To Impose Tax On Winemakers' Direct Sales, Shipments

    Mississippi will impose a tax on winemakers who sell and ship wine directly to residents as part of a bill signed by the governor.

  • March 03, 2025

    RI Bill Aims To Pause Tax On Utility Company Earnings

    Rhode Island would suspend the state's gross earnings tax on electric and gas companies as part of a bill introduced in the state House of Representatives.

  • March 03, 2025

    Texas Bill Seeks To Bar Tax Breaks For Some Solar Facilities

    Texas would prohibit political jurisdictions from creating property tax exemptions for high-capacity solar energy generating and storing facilities or their equipment under a bill filed Monday in the state House of Representatives.

  • March 03, 2025

    Minn. Bill Seeks EV Charging Tax, Repeal Of Surcharge

    Minnesota would impose a tax on electricity for electric vehicles obtained at public charging stations and end the state's current surcharge on the vehicles under legislation introduced Monday in the state Senate.

  • March 03, 2025

    Ark. House Bill Would Gradually End Tax On Soft Drinks

    Arkansas would phase out its tax on soft drinks if revenue thresholds are met under a bill introduced Monday in the state House of Representatives.

  • March 03, 2025

    Eversheds Lands 12 Chamberlain Hrdlicka Tax Attys In Atlanta

    Eversheds Sutherland has grown its Atlanta office by bringing on a dozen tax controversy attorneys from Chamberlain Hrdlicka White Williams & Aughtry PC, the firm announced Monday.

  • February 28, 2025

    Mich. Justices Reject Credit Suisse's NOL Carryforward Bid

    The Michigan Supreme Court on Friday denied Credit Suisse's bid to appeal a lower court's decision that barred the bank from straying from the federal method of determining taxable income to carry forward $21.3 million in losses on its state returns.

  • February 28, 2025

    Biz Groups Pan Md. Plan For Corp. Combined Tax Reporting

    Combined water's-edge corporate tax reporting in Maryland would hurt the state's economy, destabilize revenue and impose significant burdens on taxpayers and the state, business groups told a legislative panel considering the governor's tax and budget proposal Friday.

  • February 28, 2025

    Miss. House Passes Exemption For Certain Farm Machinery

    Mississippi would exempt farm equipment and vehicles held by dealers as merchandise from the state's inventory tax under a bill passed by the state House of Representatives.

  • February 28, 2025

    NY Tribunal Reverses Securities Co.'s Tax Sourcing Win

    The New York Tax Appeals Tribunal rejected an investment company's claims that sourcing receipts to locations of institutional intermediaries, such as hedge funds, instead of to investors unconstitutionally distorted its share of New York taxable income, partially reversing an administrative law judge's determination.

  • February 28, 2025

    W.Va. Updates Corp. Tax Law To Conform With Federal Code

    West Virginia has updated its conformity with the Internal Revenue Code for state corporate income tax purposes under a bill signed by the governor.

  • February 28, 2025

    Minn. Justices Send Golf Course Dispute Back To Tax Court

    The Minnesota Supreme Court booted a county's property tax fight with the former owner of a golf course back to the state's tax court, saying the lower court's decision to keep the case alive was not a final order subject to review by the justices.

  • February 28, 2025

    Minn. Gov. Taps Bank Atty As Tax Court Judge

    Minnesota's governor appointed a vice president of tax planning at U.S. Bank to serve on the state's tax court.

  • February 28, 2025

    Key State And Local Tax Takeaways From February

    February saw the near-conclusion of California's long process to amend market-based sourcing regulations for intangibles and a recommendation by a city commission that Philadelphia do away with its business tax, marking a short but newsy month in state and local tax. Here, Law360 presents these and other state and local tax developments to know from the past month.

  • February 28, 2025

    Ore. Bill Seeks To End Limit On Carryforward Of Some NOLs

    Oregon would no longer limit the carryforward of net operating losses for corporations that pay excise tax, ending the current 15-year limit under a bill introduced in the state House of Representatives. 

  • February 28, 2025

    Taxation With Representation: Gibson Dunn, Skadden

    In this week's Taxation With Representation, Blackstone acquires Safe Harbor Marinas, National Grid sells its green subsidiary in the U.S. to Brookfield, Apollo Global Management buys Bridge Investment Group Holdings Inc., and Teleflex splits into two publicly traded companies.

  • February 28, 2025

    RI Revenue Collection Down $26M from Budget Estimates

    Rhode Island's general revenue collection from July through January lagged behind estimates by $26 million, according to the state Department of Revenue.

  • February 28, 2025

    Mich. General Revenues Through Jan. Down $95M

    Michigan's revenue collection from October through January dropped $95 million compared with the same period in the previous year, according to a report by the state Budget Office released Friday.

  • 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.

Expert Analysis

  • How Firms Can Ensure Associate Gender Parity Lasts

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    Among associates, women now outnumber men for the first time, but progress toward gender equality at the top of the legal profession remains glacially slow, and firms must implement time-tested solutions to ensure associates’ gender parity lasts throughout their careers, say Kelly Culhane and Nicole Joseph at Culhane Meadows.

  • NY Shouldn't Pair 421-a Restoration And Good Cause Eviction

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    The good cause eviction system of rent control should not be imposed in New York, nor should its legislation be tied to renewal of the 421-a tax abatement program, which New York City desperately needs, says Alexander Lycoyannis at Holland & Knight.

  • 7 Common Myths About Lateral Partner Moves

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    As lateral recruiting remains a key factor for law firm growth, partners considering a lateral move should be aware of a few commonly held myths — some of which contain a kernel of truth, and some of which are flat out wrong, says Dave Maurer at Major Lindsey.

  • DC's Housing Tax Break Proposal: What's In It, What's Missing

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    Proposed Washington, D.C., rules implementing the Housing in Downtown Tax Abatement program — for commercial property owners who convert properties into residential housing — thoroughly explain the process for submitting an application, but do not provide sufficient detail regarding the actual dollar value of the abatements, says Daniel Miktus at Akerman.

  • Location, Location, Location: SALT In Review

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    From a possible replacing of Florida's property tax to Cincinnati's taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Pointers For Attys To Build Trust, Credibility On Social Media

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    In an era of information overload, attorneys can use social media strategically — from making infographics to leveraging targeted advertising — to cut through the noise and establish a reputation among current and potential clients, says Marly Broudie at SocialEyes Communications.

  • A Post-Mortem Analysis Of Stroock's Demise

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    After the dissolution of 147-year-old firm Stroock late last year shook up the legal world, a post-mortem analysis of the data reveals a long list of warning signs preceding the firm’s collapse — and provides some insight into how other firms might avoid the same disastrous fate, says Craig Savitzky at Leopard Solutions.

  • How 3 New Laws Change Calif. Nonprofits' Legal Landscape

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    Legislation that went into effect on Jan. 1 should be welcomed by California’s nonprofit organizations, which may now receive funding more quickly, rectify past noncompliance more easily and have greater access to the states’ security funding program, say Casey Williams and Brett Overby at Liebert Cassidy.

  • SG's Office Is Case Study To Help Close Legal Gender Gap

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    As women continue to be underrepresented in the upper echelons of the legal profession, law firms could learn from the example set by the Office of the Solicitor General, where culture and workplace policies have helped foster greater gender equality, say attorneys at Ocean Tomo.

  • Thinking Big And Soaking The Rich: SALT In Review

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    From a bold and broad tax plan in Louisiana to proposed legislation targeting the well-to-do in Rhode Island and Michigan, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Reimagining Law Firm Culture To Break The Cycle Of Burnout

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    While attorney burnout remains a perennial issue in the legal profession, shifting post-pandemic expectations mean that law firms must adapt their office cultures to retain talent, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • High Court Case Could Reshape Local Development Fees

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    If last month's oral arguments are any indication of how the U.S. Supreme Court will rule in Sheetz v. County of El Dorado, it's unlikely the justices will hold that the essential nexus and rough proportionality tests under the cases of Nollan, Dolan and Koontz apply to legislative exactions, but a sweeping decision would still be the natural progression in the line of cases giving property owners takings claims, says Phillip Babich at Reed Smith.

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

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