State & Local

  • December 02, 2024

    Vt. General Revenue Collection Up $103M From Last Year

    Vermont's general revenue collection from July through October increased by $103 million from the same period last year, according to the state Agency on Administration.

  • December 02, 2024

    Maine Beating Tax Estimates By 8.7% Through October

    Maine's October general revenue collections exceeded estimates by $25.1 million, boosting the state's coffers through the first third of the fiscal year to $157.1 million, or 8.7%, over budget, according to a report by the state Department of Administrative and Financial Services.

  • November 27, 2024

    Key State And Local Tax Takeaways From November

    An election night when voters sent former President Donald Trump back to the White House for a second term also yielded some key decisions on state and local tax ballot measures, making November a highly consequential month in the state and local tax world. Here, Law360 presents key developments to know from the past month.

  • November 27, 2024

    Mich. Bill Would Bar Local Property Tax Caps Tied To Rate Cut

    Michigan would bar local governments from imposing caps on annual property tax revenue that require an automatic rate reduction as part of a bill introduced in the state House of Representatives.

  • November 27, 2024

    City Golf Course Exempt From Property Tax, Fla. Justices Say

    A municipal golf course in Florida is exempt from property taxes despite a management agreement with a for-profit company, the state Supreme Court ruled Wednesday, reversing an appeals court decision.

  • November 27, 2024

    Conn. High Court Snapshot: Bank Regulation, Workers' Comp

    When it convenes for the third term of the season, the Connecticut Supreme Court will hear cases that could affect the scope of the state banking department's authority to determine its own jurisdiction and clarify a workers' compensation benefits law.

  • November 27, 2024

    Mo. Counties Ask Appeals Court To Rethink Quash Of Pot Tax

    Two Missouri counties asked a state appeals court to reconsider its ruling that barred counties from levying cannabis taxes on sales inside municipalities or to transfer the case to the state Supreme Court, arguing the decision misinterpreted the taxing powers that the state constitution confers to local governments.

  • November 27, 2024

    Mich. Revenues In Oct. Rise $26M From Last Fiscal Year

    Michigan's general fund revenue in October beat last year's collection during the same period by $26 million, the state Budget Office said in a report Wednesday.

  • November 26, 2024

    NY Groups, Truckers Say Congestion Pricing Unconstitutional

    A New York teachers union, and coalitions of residents and truckers have told a federal judge that Manhattan's recently resurrected congestion pricing is still unconstitutional and discriminatory, and federal and state transportation agencies shouldn't be allowed to shake their claims just because the tolls will be reduced.

  • November 26, 2024

    Tax-Exempt Benefit Regs Would Give Tribes Overdue Power

    Recently proposed regulations on tribal general welfare benefits would grant tribes sole discretion to determine which programs and services are tax-exempt benefits and, if finalized, would fulfill the long-overdue purpose of a 2014 law meant to give them more deference.

  • November 26, 2024

    Jones Walker Welcomes New Commercial, Tax Atty

    Jones Walker LLP has added a corporate partner who practices tax law and negotiates, structures and drafts complex merger and acquisition transactions, financings and related contracts and agreements, the firm said.

  • November 26, 2024

    Fiserv Entities Lose Bid To Revive Fla. Tax Sourcing Fight

    A Florida state appeals court upheld a lower court's dismissal of challenges filed by a group of Fiserv entities that claimed the state Department of Revenue used an incorrect method to source their receipts.

  • November 26, 2024

    NY Authorizes County, City To Raise Tax Rates On Hotel Stays

    New York authorized Dutchess County and the city of Hudson to increase taxes on hotel and motel stays under legislation signed by Democratic Gov. Kathy Hochul.

  • November 26, 2024

    Ariz. Reps. Urge Exemption Of State Rebates From Federal Tax

    Arizona's one-time state tax rebates issued in 2023 should be exempt from federal taxation, three U.S. House members from the state told House leadership, urging a floor vote on legislation to exclude the income following a federal court decision finding the payments taxable.

  • November 26, 2024

    Del. Net Receipts Through Oct. Up $69M From Last Year

    Delaware's general revenue collection from July through October was $69 million higher than the same period last year, according to a monthly report by the state's Department of Finance.

  • November 26, 2024

    Ore. Tax Dept. Gave Proper Notice Of Adjustment, Court Says

    Oregon's tax department gave proper notice of a $79,000 adjustment to a tax filer's income to reflect the earnings reported by her employer, the state tax court said, rejecting arguments that the department's adjustment notice was legally deficient.

  • November 26, 2024

    Utah General Revenue Collection Through Oct. Up $85M

    Utah's general revenue collection from July through October beat last year's collection during the same period by $85 million, according to a report by the state Tax Commission.

  • November 26, 2024

    Ohio Board Rejects Shuttered Golf Course's Bid To Cut Value

    A closed golf course failed to present evidence to lower its appraised value by roughly $640,000, the Ohio Board of Tax Appeals ruled Tuesday, saying the property's appraiser failed to account for the value of dilapidated buildings on the land.

  • November 25, 2024

    Wayfair Boosts Validity Of Internet Activity Tax Reg, NY Says

    The U.S. Supreme Court decision that scrapped the physical presence requirement for sales tax responsibilities bolsters a New York regulation that outlines when internet activities from out-of-state businesses exceed a federal law's protections against state income taxes, the state's tax agency argued.

  • November 25, 2024

    Calif. Gov. Promises EV Tax Credit If Trump Axes Federal

    California Gov. Gavin Newsom on Monday said that he's preparing to save electric vehicle tax credits — at least for residents of his state — if the Trump administration and a Republican Congress eliminate federal ones.

  • November 25, 2024

    NC Asphalt Co.'s Transfers To Parent Not Taxable, Office Rules

    A North Carolina asphalt company's transfers of property to its parent company aren't taxable sales because the state Department of Revenue failed to prove there was any form of payment for the products, the state administrative hearing office ruled, canceling a $2.6 million bill.

  • November 25, 2024

    AG Slams Bid To 'Indoctrinate' Public In NJ RICO Case

    New Jersey Attorney General Matt Platkin has rebuffed attacks from businessman George Norcross and others charged in his office's sprawling racketeering case in a pair of opposition filings, accusing the defendants of attempting to try the case in the press and contending that their argument to toss the case is out of place.

  • November 25, 2024

    Utility Wins $2.4M Md. Sales Tax Refund On Appeal

    A Maryland electric utility is entitled to a $2.4 million sales and use tax refund, a state appeals court said, upholding a tax court decision finding that the equipment at issue was used directly and predominantly in production.

  • November 25, 2024

    SC Revenues Through Oct. Up $437M Over Last Year

    South Carolina's general revenue collection from July through October exceeded last year's collection during the same period by $437 million, according to the state Board of Economic Advisors.

  • November 25, 2024

    NY Authorizes Syracuse To Charge 2% Tax On Hotel Stays

    New York authorized Syracuse to impose a 2% tax on people who stay in hotels or motels in the city under a bill signed by Democratic Gov. Kathy Hochul.

Expert Analysis

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

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    Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

  • Lean Into The 'Great Restoration' To Retain Legal Talent

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    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

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    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

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    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

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    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

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    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

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