State & Local

  • March 18, 2025

    Texas Supreme Court Affirms GEO Isn't Tax-Exempt

    Private prison operator GEO Group Inc., which has operated detention facilities in Texas, isn't eligible for a refund of state taxes because it doesn't qualify for an exemption as a government agent or instrumentality, the Texas Supreme Court affirmed.

  • March 18, 2025

    Bank Groups Push For Permanent Block On Ill. Swipe Fee Law

    Banking industry groups moved late Monday to deliver a final blow to an Illinois state law that bans swipe fees on tax and tip portions of payment card transactions, asking a Chicago federal judge to go ahead and finish off the ban before it takes effect this summer.

  • March 18, 2025

    Wash. Revenues Through March 10 Beat Forecasts By $56M

    Washington state's total general revenue from Nov. 11 through March 10 beat estimates by $56 million, according to a report by the state Economic and Revenue Forecast Council.

  • March 18, 2025

    NY Tax Collections Through Feb. Up $8B From Last Year

    New York's tax collection from April through February outpaced last year's total by $8 billion, according to a report by the state Department of Taxation and Finance.

  • March 18, 2025

    Tenn. To Cut Shared Tax Revenue For Late Municipal Audits

    Tennessee will require municipal governments to timely submit mandatory annual audits to the state comptroller and will impose penalties that reduce the amount of sales tax revenue shared with municipalities that miss the deadline under a bill signed by the governor.

  • March 18, 2025

    Minn. Plan For Surplus Revenue Refunds Stalls On Tie Vote

    A Minnesota plan to return portions of surplus revenues to taxpayers under a constitutional amendment stalled in the state House as a bill to place that proposal on the ballot fell short of passage with a tie vote.

  • March 17, 2025

    Ark. Sale Of Arby's Restaurants Not Biz Income, Judge Rules

    A now-defunct corporation that was the largest franchisee of Arby's fast-food restaurants did not earn business income in Arkansas when it sold the brand because it was not in the business of disposing of such property, a state trial court ruled in an opinion obtained Monday by Law360.

  • March 17, 2025

    The Tax Angle: Lawmakers Huddle To Mull TCJA

    From a look at the three-day legislative retreat held by House Democrats to Ways and Means Republicans meeting behind closed doors to discuss the 2017 GOP tax overhaul, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • March 17, 2025

    Md. Digital Ad Tax Law Violates 1st Amendment, 4th Circ. Told

    Maryland's digital ad tax law includes a content-based ban on speech and violates the First Amendment, the U.S. Chamber of Commerce and others told the Fourth Circuit on Monday, seeking to overturn a district court decision upholding the tax.

  • March 17, 2025

    Ore. Lawmakers OK $5B Insurer, Hospital Tax Extension

    Oregon would extend medical provider and insurance assessments otherwise slated to expire, raising $5 billion for the state's healthcare programs over four years, under legislation passed Monday by the state Senate.

  • March 17, 2025

    Kleinberg Kaplan Adds Simpson Thacher Atty As Tax Partner

    Kleinberg Kaplan announced Monday that it has added a Simpson Thacher & Bartlett LLP attorney to help provide clients with expertise on tax aspects of private investment fund formation and operation, as well as mergers and acquisitions, joint ventures and financings.

  • March 17, 2025

    Pa. Net Revenues Down $104M From Forecast

    Pennsylvania's general fund revenue from July through February underperformed forecasts by $104 million, according to a report by the state Department of Revenue released Monday.

  • March 17, 2025

    Minn. Senate Bill Proposes Retailer Tax Collection Allowance

    Minnesota would allow a retailer to retain a portion of its sales and use tax collection to pay for the administrative cost of remitting sales and use tax under a bill introduced Monday in the state Senate.

  • March 17, 2025

    NJ Tax Collection Through Feb. Increases By $1 Billion

    New Jersey's major revenues from July through February jumped by $1 billion over last year, according to a report by the state Department of the Treasury.

  • March 17, 2025

    Ark. Allows Intercepting Tax Returns To Collect Court Fines

    Arkansas authorized courts that have sentenced criminal defendants to pay fines or other costs to collect unpaid amounts through intercepting a defendant's state income tax return, under a bill signed by Gov. Sarah Huckabee Sanders.

  • March 17, 2025

    Belkin Burden Hires Tax Exemption, Zoning Experts

    Belkin Burden & Goldman LLP announced Monday it has added five new attorneys from Seiden & Schein PC who will form the firm's new tax exemptions and zoning incentives department.

  • March 17, 2025

    Minn. Bill Seeks Vote For Sales Tax Hike For Housing

    Minnesota would boost its sales tax rate by 0.375 of a percentage point to fund housing efforts under a constitutional amendment proposed for a vote in the 2026 election under legislation introduced in the state Senate.

  • March 17, 2025

    Ill. Revenues Beat Budget Forecasts By $20M

    Illinois' total revenues from July through February topped forecasts by $20 million, according to the Governor's Office of Management and Budget.

  • March 17, 2025

    DC Commercial Property Taxable Values Drop Nearly 8%

    Commercial property values in Washington, D.C., dropped 7.87% in their 2025 assessments compared with a year earlier, the district's tax office said.

  • March 14, 2025

    What To Do, And Not To Do, Before A State Tax Court Judge

    Many practitioners and state government officials will face a state tax court judge at some point in their careers, and sometimes getting off on the right foot means knowing what not to do, four current and former judges said.

  • March 14, 2025

    Mich. Panel Revives Hangar's Property Tax Challenge

    The Michigan Court of Appeals revived a company's argument that it is exempt from a city's tax on a hangar it leased from a regional airport authority, saying the state Tax Tribunal should have required the municipality to prove that a tax statute applied to the company.

  • March 14, 2025

    Ariz. Sen. OKs Expansion Of Tax Break For Aviation Gear

    Arizona would expand its transaction privilege and use tax exemptions for aircraft communication instruments and tools used to maintain an aircraft to general aviation aircraft under a bill passed in the state Senate. 

  • March 14, 2025

    Texas Justices Affirm Private Prison Co.'s Exemption Denial

    A private prison operator with facilities in Texas was correctly denied a sales tax exemption granted to government agencies or instrumentalities of the state, the Texas Supreme Court ruled Friday.

  • March 14, 2025

    Colo. Sen. Panel OKs Premium Drop In Family Leave Program

    Colorado would lower the premium for the state's paid family medical leave insurance program and double its benefit for parents of newborns in intensive care under legislation passed Friday by a Senate Committee.

  • March 14, 2025

    Ark. Bill Aims To Ban Certain Separate Property Assessments

    Arkansas would not allow accessory dwelling units to be assessed separately from a principal residence through a constitutional amendment proposed by a bill introduced in the state House of Representatives.

Expert Analysis

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    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

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    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

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    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.

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    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

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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.

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