State & Local

  • 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.

  • March 26, 2025

    Ariz. House Panel OKs Plans For Tax Cuts Tied To Surplus

    Arizona would review its flat individual income tax rate yearly and lower it to cut projected state surpluses in half under plans in a pair of bills approved by a state House panel Wednesday.

  • March 26, 2025

    Neb. Bill Amendment Seeks Tax Break For Defense Companies

    Nebraska would create a withholding tax credit for defense industry contractors in a bid to attract new companies and their workers under a proposed bill amendment floated during the unicameral Legislature's Revenue Committee public hearing Wednesday.

  • March 26, 2025

    NBC Had Nexus With Oregon, State Tax Court Affirms

    NBCUniversal had substantial nexus with Oregon in tax years 2006 to 2010 through its contracts with seven affiliate stations and is liable for state corporate income tax, the state tax court ruled, rejecting an appeal by the company.

  • March 26, 2025

    Mich. Bill Would Allow Deduction For Broadband Grants

    Michigan would allow companies that receive grants to expand broadband access to deduct the grant amounts from their gross income under a bill introduced in the state House of Representatives.

  • March 26, 2025

    Medical Pot Center Not Exempt From 2017 Michigan Sales Tax

    A Michigan appeals panel has rejected a medical cannabis provisioning center's argument that it was exempt from sales tax in 2017, saying it is not entitled to the same exemption as primary caregivers and could not rely on a 2011 nonbinding letter in its argument.

  • March 26, 2025

    Utah To End Mining Exploration Severance Tax Credit In 2037

    Utah will repeal a severance tax credit for mining exploration in 2037 under a bill signed by the governor.

  • March 26, 2025

    Pa. Senate Panel Approves Quicker Corporate Tax Cut

    Pennsylvania would reduce its corporate income tax rate to 4%, ahead of planned reductions to the rate over a nine-year period, under a bill advanced by a Senate committee Wednesday.

  • March 25, 2025

    Youngkin Backs Off More Car Tax Relief, Taxes On Tips

    Virginia Gov. Glenn Youngkin has abandoned proposals to credit some residents for car tax payments and eliminate taxes on tips after the Democratic-controlled General Assembly made it clear it would not pass those plans from the Republican governor.

  • March 25, 2025

    Minn. Law, Finance Groups Urge Sens. To Reject Services Tax

    A proposed expansion of the sales tax in Minnesota to certain consumer legal and financial services would hurt residents and the state's economy, opponents of the proposal told a state Senate panel Tuesday.

  • March 25, 2025

    NJ Says NYC Congestion Pricing Fight Ripe For Decision

    The Garden State's legal battle to dismantle New York's congestion pricing program can still advance even while the Metropolitan Transportation Authority fights the federal government's withdrawal of approval for the program in Manhattan federal court, New Jersey's attorneys told a federal judge.

  • March 25, 2025

    NJ Judge Upholds Mansion Tax On Sale Of Doomed House

    A New Jersey company that bought a property for $4.7 million after obtaining approval to demolish an uninhabitable farmhouse on the land and use the property for industrial purposes owes the state's so-called mansion tax on the purchase, the state Tax Court ruled Tuesday.

  • March 25, 2025

    ND Tax Chief Required To Share Info On Any Tax Incentive

    North Dakota's tax commissioner must disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers under a bill signed by the governor.

  • March 25, 2025

    Ky. Gov. Vetoes Bill Mandating End To Agency Deference

    Kentucky's governor vetoed legislation that would have prevented courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, saying the bill violates the constitutional principle of separation of powers.

  • March 25, 2025

    SC Clarifies Sales Tax Application For Inventory Withdrawals

    South Carolina imposes sales and use tax on items that wholesale purchasers withdraw from their own inventory, the state Department of Revenue clarified in a revenue ruling released Tuesday. 

  • March 25, 2025

    Colo. Senate Panel OKs Tax Credit To Draw Sundance Festival

    A proposal for a tax credit aimed at attracting the Sundance Film Festival to Colorado was advanced Tuesday by a state Senate committee as supporters continued to tout the expected economic boost should the event move to the state.

  • March 25, 2025

    Kan. Senate OKs Cuts To Income, Privilege Tax Rates

    Kansas would decrease its income and privilege tax rates if the state meets certain general revenue fund goals under a bill passed in the state Senate and received in the state House of Representatives.

  • March 25, 2025

    Ore. Vineyard Can't Deduct Biz Losses Exceeding Income

    An Oregon vineyard cannot deduct business loss expenses that are in excess of the business' income because it was not operating for a profit, the state tax court affirmed.

  • March 25, 2025

    ND General Revenue Collection Up $72M From Estimates

    North Dakota's general revenue collection from July 2023 through February 2025 beat forecasts by $72 million, according to the state Legislative Council.

  • March 25, 2025

    Ariz. General Fund Revenue Tops Forecast By $61M

    Arizona's general fund revenue from July through February outpaced a budget forecast by roughly $61 million, according to a report by the state's Joint Legislative Budget Committee.

  • March 25, 2025

    Ky. Bars Added Taxes On Digital Assets Used For Payments

    Kentucky barred the imposition of additional taxes on digital assets used for payments based solely on the use of the assets as a payment method under a bill signed by Gov. Andy Beshear.

Expert Analysis

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    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

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    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

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    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

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    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.

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