State & Local
-
January 27, 2025
RI Senate Bill Would Exempt Taxi, Pet Services From Sales Tax
Rhode Island would exempt taxicab services and pet care services from the state's sales tax under a bill introduced in the state Senate.
-
January 27, 2025
Mo. Tax Commission Lowers T-Mobile Towers' Value
Two T-Mobile cell towers in Missouri should have their value lowered after the company provided a thorough inspection that properly accounted for depreciation, the state's tax commission ruled.
-
January 27, 2025
Minn. Bill Would Exempt Overtime Pay From Income Tax
Minnesota would exempt overtime pay from state income tax under legislation introduced Monday in the state Senate.
-
January 24, 2025
Ohio Board Denies Tax Break For Property Leased To Shelter
An Ohio property that is leased to an organization that provides services for homeless children isn't entitled to a charitable tax exemption because the property owner's primary activity is renting the property at market rates, the state Board of Tax Appeals ruled.
-
January 24, 2025
Mich. Panel Denies Man's Bid To Switch Residence Tax Break
The Michigan Court of Appeals rejected a resident's attempt to switch a principal residence exemption from one home tied to his driver's license and voter registration address to a different house, saying he didn't prove that he moved to the other property.
-
January 24, 2025
Netflix Urges Colo. Court To Reject Tax On Streaming Video
Netflix subscriptions are not tangible personal property that is subject to Colorado sales tax, the company told a state appeals court, urging it to uphold a district court decision.
-
January 24, 2025
Former Head Of MTC, Tenn. DOR Reflects On Years In SALT
Joe Huddleston has had a hand in virtually every major issue in the state and local tax world for decades, whether during his tenure at the Tennessee Department of Revenue, the Multistate Tax Commission or the Federation of Tax Administrators. Now retired, he spoke to Law360 about his many roles and his influence in the field.
-
January 24, 2025
Kan. Bill Would Exempt Feminine Hygiene Products From Tax
Kansas would exempt feminine hygiene products from sales and use tax under a bill introduced in the House of Representatives.
-
January 24, 2025
NJ Panel Advances Tax Credits For AI Apprenticeships
Artificial intelligence companies doing business in New Jersey could claim tax credits of up to $5,000 per apprentice they employ under a bill approved by a state Assembly committee.
-
January 24, 2025
Taxation With Representation: Latham, Simpson Thacher
In this week's Taxation With Representation, a Brookfield private real estate fund acquires Divvy Homes' property portfolio and platform, Kantar Group proposes the sale of Kantar Media, and an Ares Management-led group buys a majority of Form Technologies Inc.'s common equity.
-
January 24, 2025
Ore. Contractor Tax Compliance Bill Needs Work, Panel Says
Enforcement of tax compliance for Oregon state contractors would increase under legislation in the state House, but members of a legislative committee and witnesses said more work is needed on the measure.
-
January 24, 2025
Ill. Offers Tax Relief To Those Affected By Calif. Wildfires
Illinois will allow Southern Californians that pay Illinois tax to have until Oct. 15 to file and pay taxes following the wildfires in the region, the Illinois Department of Revenue said.
-
January 24, 2025
Minn. Senate Bills Would Cut Metro Area Sales Taxes
Minnesota would cut the Minneapolis-St. Paul metropolitan region's combined local 1% sales and use taxes, potentially scrapping the taxes altogether, under a pair of bills introduced in the state Senate.
-
January 24, 2025
Ore. Bill Would Boost Tax Credit For Film Fund Donations
Oregon would increase the total tax credit allowed for those who donate to the state's fund to promote the production of films and other media under legislation introduced in the state House.
-
January 23, 2025
Mass. Gov. Seeks To Expand Taxation Of Nonresident Gains
Massachusetts would apply what is known as the investee apportionment method to tax gains that nonresidents receive from sales of interest in pass-through entities located in the commonwealth under a budget proposal from Gov. Maura Healey.
-
January 23, 2025
Md. Panel Questions Plan For Votes On All Taxes, Fees
Maryland lawmakers on Thursday questioned the scope of a ballot measure proposed in the state House of Delegates to require legislative votes on all future tax and fee increases.
-
January 23, 2025
Calif. Finalizes Regs To Implement Cannabis Excise Tax
California made permanent a set of emergency regulations filed by the state Department of Tax and Fee Administration that implement the state's excise tax on cannabis, according to a notice published in the state's regulatory register.
-
January 23, 2025
Corporate Transparency Law Remains Flanked By Threats
The Corporate Transparency Act is facing threats across the branches of government despite the U.S. Supreme Court pausing a nationwide injunction on it Thursday, with another universal injunction in place, other court battles underway and some Republican lawmakers targeting the law.
-
January 23, 2025
Minn. Tax Committee Advances Bill To Return Surplus Funds
A proposal to create a constitutional amendment in Minnesota stipulating that surplus funds in future state budgets should be exclusively earmarked to provide tax relief was advanced by the state House Tax Committee on Thursday.
-
January 23, 2025
Ohio Senate Bill Seeks Flat Income Rate By 2026
Ohio would flatten its two-bracket income tax system into a flat 2.75% tax rate by 2026 under a bill filed in the state Senate.
-
January 23, 2025
Minn. Bill Would Allow Tax Break For New Housing Materials
Minnesota would exempt materials used in the construction of new residential housing from state sales and use taxes under a bill introduced Thursday in the state Senate.
-
January 23, 2025
Minn. Sen. Panel Advances Tax Break For Food Equipment
Food service equipment in Minnesota would be exempt from sales and use taxes under a bill advanced in the state Senate Taxes Committee.
-
January 23, 2025
Wis. Gov. Pitches Tax Break For Over-The-Counter Drugs
Wisconsin's governor called for the elimination of sales tax on over-the-counter medications, urging Republicans and Democrats to work together to make sure taxpayers are charged fair prices for drugs.
-
January 23, 2025
Ind. House Bill Would End State Income Tax In 2026
Indiana would eliminate its flat income tax as of 2026 under a bill introduced in the state House of Representatives.
-
January 23, 2025
Ind. House Bill Floats Exemption For RVs Used Out Of State
Indiana would exempt from its gross retail tax purchases of recreational vehicles and cargo trailers that are moved out of the state for registration and use as part of a bill introduced in the state House of Representatives.
Expert Analysis
-
Recruitment Trends In Emerging Law Firm Frontiers
BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.
-
Money, Money, Money: Limiting White Collar Wealth Evidence
As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.
-
How Associates Can Build A Professional Image
As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.
-
Firms Must Rethink How They Train New Lawyers In AI Age
As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.
-
Think Like A Lawyer: Always Be Closing
When a lawyer presents their case with the right propulsive structure throughout trial, there is little need for further argument after the close of evidence — and in fact, rehashing it all may test jurors’ patience — so attorneys should consider other strategies for closing arguments, says Luke Andrews at Poole Huffman.
-
Credit Cards And Trading Cards: SALT In Review
From Mastercard's loss in a South Carolina court case to the taxability of trading cards imported to California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Calif. Budget Will Likely Have Unexpected Tax Consequences
A temporary suspension of net operating loss deductions and business incentive tax credits, likely to be approved on June 15 as part of California’s next budget, may create unanticipated tax liabilities for businesses that modeled recently completed transactions on current law, says Myra Sutanto Shen at Wilson Sonsini.
-
Litigation Inspiration: Attys Can Be Heroic Like Olympians
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
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
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
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
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
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.