State & Local

  • March 31, 2025

    Utah Requires Min. Property Tax Rate Consensus Certification

    Utah will require a minimum property tax rate imposed by school districts to be certified by the state's tax commission, the governor's Office of Planning and Budget and the state Legislature's Office of the Legislative Fiscal Analyst under a bill signed by the governor.

  • March 31, 2025

    Vt. General Revenue Collection Up $156M From Last Year

    Vermont's general fund revenue from July through February outpaced last year during the same period by $156 million, according to a report from the state Agency of Administration released Monday

  • March 30, 2025

    La. Voters Reject Rewrite Of Constitution's Tax Provisions

    Louisiana voters rejected an overhaul of the state constitution's tax provisions that would have reduced the maximum income tax rate that can be imposed and required tax exemptions and credits to receive supermajority approval in the state Legislature.

  • March 29, 2025

    Up Next At High Court: Terror Liability, Health Provider Choice

    The U.S. Supreme Court will return to the bench this week to consider whether a federal law subjecting Palestinian government organizations to federal jurisdiction violates due process principles and if the Medicaid Act's provider choice provision allows individual benefit recipients to sue states over the disqualification of healthcare providers. 

  • March 28, 2025

    Key State And Local Tax Takeaways From March

    State legislatures intensified work in March with an eye toward winding down their sessions, giving rise to significant measures that included Kentucky lawmakers' override of a veto on judicial deference and an income tax cut in Utah. Here, Law360 presents state and local tax developments to know from the past month.

  • March 28, 2025

    Tax Pact Board Weighs Reviving Remote Seller Amnesty Plan

    The Streamlined Sales Tax Governing Board is considering reviving a proposal to allow remote sellers to limit their unreported state sales tax liabilities, after a vote to adopt the plan narrowly failed last year, the board's top official said Friday.

  • March 28, 2025

    The Tax Angle: Dems Prep For Tax Debate; CBO Eyes Deficits

    From a look at a tax briefing for House Democrats on the expiring provisions of the Republicans' 2017 tax overhaul law to the latest Congressional Budget Office outlook on making the law permanent, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • March 28, 2025

    Utah Repeals Transaction Threshold For Tax On Remote Sales

    Utah repealed a requirement for remote sellers who complete 200 or more annual transactions to collect and remit sales and use tax under a bill signed by the governor.

  • March 28, 2025

    Ky. Ends Court Deference To State Agency Interpretations

    Kentucky will prevent courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, after the Legislature voted to override a veto by the governor.

  • March 28, 2025

    Minn. Senate Bill Seeks Social Media Data Collection Tax

    Minnesota would impose a tax on consumer data collection done by social media platforms based on the number of Minnesota consumers, if the platform has more than 100,000 consumers, under a bill introduced in the state Senate.

  • March 28, 2025

    With Sundance On Way, Colo. Festival Tax Credit Goes To Gov.

    Colorado would offer a $34 million income tax credit for the Sundance Film Festival, which decided to relocate to the state, under a bill passed Friday in the state Senate and sent to Democratic Gov. Jared Polis for approval. 

  • March 28, 2025

    Taxation With Representation: Norton Rose, Latham, Ashurst

    In this week's Taxation With Representation, Dollar Tree sells its Family Dollar business to private equity firms, eye care company Alcon buys medical technology company Lensar and Ithaca Energy PLC buys the U.K. subsidiary of Japan Petroleum Exploration Co. Ltd.

  • March 28, 2025

    Michigan General Revenue Through Feb. Drops By $32M

    Michigan's general fund revenue from October through February underperformed collections made during the same period last year by $32 million, according to a report by the state Budget Office on Friday.

  • March 28, 2025

    Maine Tax Revenue Falls $28M Shy Of Forecast

    Maine's total tax collection from July through February underperformed a government forecast by $28 million, according to a report by the state Department of Administrative and Financial Services.

  • March 27, 2025

    Mississippi Will Phase Down Income Tax, Boost Gas Tax

    Mississippi will phase down its flat individual income tax rate every year until reaching 3% in 2030 and eliminate the tax in the future depending on surplus revenues under a bill the governor signed Thursday.

  • March 27, 2025

    Colo. Picked For Sundance As Tax Break Advances

    The Sundance Film Festival will relocate to Boulder, Colorado, its organizers announced Thursday, as a bill with a tax break to attract the event advanced to the full state Senate.

  • March 27, 2025

    Ind. Excavation Co.'s Machines Not Exempt From Sales Tax

    An Indiana excavating company isn't entitled to a sales tax exemption on machines it didn't use directly in mining operations, but it can get a use tax refund for some out-of-state purchases, the state's tax department said.

  • March 27, 2025

    Mich Justices Restore Toss Of Packaging Co.'s Tax Appeal

    A Michigan packaging company's tax exemption appeal was properly dismissed by the state Tax Tribunal over a lack of jurisdiction, the Michigan Supreme Court ruled, overturning an appellate court decision.

  • March 27, 2025

    Colo. House OKs Suspending Interim Tax Committees

    Two interim tax committees in Colorado, along with several other panels, would not meet in 2025 under legislation approved unanimously by the state House.

  • March 27, 2025

    Utah Cuts Income Tax Rates, Expands Social Security Credit

    Utah trimmed its individual and corporate income tax rates, its corporate franchise tax rate and expanded eligibility for a Social Security benefits tax credit under legislation signed by the governor.

  • March 27, 2025

    Ind. Medical Center Correctly Denied Sales Tax Refund

    An Indiana medical center was correctly denied its request for a sales tax refund for purchases of oxygen and prosthetics because the purchases didn't qualify as tax-exempt medical equipment, the Department of State Revenue said.

  • March 27, 2025

    Ore. Snowplow Business Not A Hobby, State Tax Court Rules

    An Oregon couple's snowplowing operation was a legitimate business, the state tax court said, reversing the state tax department's determination that the enterprise was only a hobby but holding that the owners failed to adequately document deductible expenses beyond those already agreed upon by the parties.

  • March 27, 2025

    Ind. Eatery Denied Sales Tax Refund For Chef Attire

    An Indiana restaurant was correctly denied a sales tax refund for purchases of aprons and chef's linens, the state's tax agency found, saying the purchases weren't essential to the restaurant's production process.

  • March 27, 2025

    Colo. Senate Panel Votes To Raise Lodging Tax Cap

    Colorado would boost the maximum lodging tax rate its counties could impose under legislation approved by a state Senate panel.

  • March 26, 2025

    Duke Energy Wins $20M In SC Investment Credits On Appeal

    Duke Energy can have about $20 million in tax credits that were disallowed by South Carolina's tax agency because the law governing the credits grants a $5 million annual limit, not a $5 million lifetime limit, an appeals court ruled Wednesday, overturning an administrative law judge.

Expert Analysis

  • Considering Possible PR Risks Of Certain Legal Tactics

    Author Photo

    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

    Author Photo

    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

  • Frames Of Deference: SALT In Review

    Author Photo

    From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Navigating A Potpourri Of Possible Transparency Act Pitfalls

    Author Photo

    Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.

  • How Methods Are Evolving In Textualist Interpretations

    Author Photo

    Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.

  • Local Taxes And Repercussions: SALT In Review

    Author Photo

    From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Financial Incentives May Alleviate Affordable Housing Crisis

    Author Photo

    There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.

  • Why Attorneys Should Consider Community Leadership Roles

    Author Photo

    Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

    Author Photo

    After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

    Author Photo

    As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.

  • Portland's Gross Receipts Tax Oversteps City's Authority

    Author Photo

    Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.

  • How Law Firms Can Avoid 'Collaboration Drag'

    Author Photo

    Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

    Author Photo

    Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.

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