State & Local

  • February 14, 2025

    La. Net Collections In Jan. Lower Than Last Year By $245M

    Louisiana's total state revenue in January lagged behind collections last year in the same period by $245 million, according to a monthly report by the state Department of Revenue.

  • February 14, 2025

    SD Gives Remote Sellers 30 Days To Register And Collect Tax

    South Dakota will allow remote sellers and marketplace providers at least 30 days to register and start collecting sales tax after they meet statutory criteria that require them to do so under a bill signed by the governor.

  • February 14, 2025

    Fla. Net Revenue Beats Estimate By $627M Through Dec.

    Florida's net revenue collection from July through December topped a government estimate by $627 million, according to a report by the state Office of Economic and Demographic Research.

  • February 14, 2025

    4 Things To Know Now About Illinois State And Local Tax

    From a major change in the taxation of leases to litigation concerning the use tax, the false claims act and the income tax, there has been plenty to keep up with regarding state and local tax matters in Illinois. Here, Law360 presents SALT issues to know in the state.

  • February 14, 2025

    Okla. General Revenues Through Jan. Up $40M From Estimate

    Oklahoma's total general revenue collection from July through January beat estimates by $40 million, according to a report by the state Office of Management and Enterprise Services.

  • February 13, 2025

    Tax Atty's Firing Not Due To Husband's Testimony, Judge Says

    A man failed to prove that his testimony against a Connecticut Department of Revenue Services official during a state legislative hearing cost his high-level tax attorney wife her job, a federal judge has ruled, issuing a win to two agency leaders.

  • February 13, 2025

    Packaging Co. To Pay $6.25M Over Shuttered NC Paper Mill

    Food and beverage packaging company Pactiv Evergreen has agreed to pay $6.25 million to settle the state of North Carolina's lawsuit seeking to recoup $12 million in financial incentives to keep a local mill operating in the town of Canton, after suddenly closing its facility in 2023.

  • February 13, 2025

    Mo. Resolution Seeks Cap For Property Assessment Hikes

    An assessment of a residential property in Missouri would not be able to increase more than 8% from its last assessment if voters approve a constitutional amendment under a resolution introduced in the state House of Representatives. 

  • February 13, 2025

    Texas House Measure Seeks Vote On Casino, Sports Betting

    Texas voters would decide whether to let state lawmakers legalize and tax casino gambling and sports betting under a proposal introduced in the state House of Representatives.

  • February 13, 2025

    Ill. Revenue Dept. Unsure If Site Is Marketplace Facilitator

    The Illinois Department of Revenue said in a general information letter that it was unable to determine whether an internet auction site is a marketplace facilitator that must collect and remit sales tax, because the agency couldn't determine the arrangement between the sellers and the site.

  • February 13, 2025

    Ariz. Panel OKs Plan For Vote To End Grocery Tax

    Arizona cities would be barred from imposing local grocery taxes if voters approved a constitutional amendment in a ballot measure proposed in legislation passed by a state House panel over the objections of several small-city mayors.

  • February 13, 2025

    Ill. Dumpster Rental Service Must Pay Sales Tax

    An Illinois business must pay sales tax on its dumpster rental services, the state Department of Revenue said in a general information letter.

  • February 13, 2025

    Calif. Bill Would Nix Adjustments Of Cannabis Excise Tax Rate

    California would repeal a requirement that the state Department of Tax and Fee Administration adjust the rate of the state's excise tax on cannabis as part of a bill introduced in the state Assembly.

  • February 13, 2025

    Texas Senate OKs Increase In Homestead Tax Exemption

    Texas would amend the state's constitution to increase its homestead exemption, if voters approve, under a bill and a resolution passed unanimously by the state Senate on Thursday.

  • February 13, 2025

    NY Resident Can Get Tax Credit For Additional Solar System

    New York state's tax agency incorrectly denied a resident's $5,000 income tax credit claim for installing a second solar energy system at his home, a state administrative law judge said, finding the new equipment was separate from his original system.

  • February 13, 2025

    Energy Co.'s Sales Properly Sourced To Mich., Tribunal Says

    An energy company's wholesale sales of electricity that were executed at Michigan substations must be apportioned to Michigan, the state Tax Tribunal ruled Thursday, rejecting the company's request to obtain an $8 million tax refund by sourcing some sales to where out-of-state consumers used the electricity.

  • February 13, 2025

    Minn. House Panel Advances 10-Year Phaseout Of Estate Tax

    Minnesota would phase out its estate tax over 10 years under legislation advanced by the state House Taxes Committee on Thursday.

  • February 13, 2025

    Vermont Appoints New Tax Commissioner

    Vermont's tax commissioner will step down by the end of the week and be replaced by a former CEO of Vermont Teddy Bear Co., the governor announced. 

  • February 13, 2025

    Del. Allows Cos. To File Trade Names With Revenue Division

    Delaware will allow companies that do business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue as part of a bill signed by the governor.

  • February 13, 2025

    Texas Bill Seeks Paid Parental Leave Tax Credit

    Texas would grant a franchise tax credit to companies that provide their employees with paid parental leave under a bill introduced in the state House of Representatives.

  • February 13, 2025

    Colo. Home Energy Tax Credit Not For On-Site Generation

    A Colorado tax credit for residential energy storage systems does not extend to the costs of on-site generation systems, the Colorado Department of Revenue said in a general information letter.

  • February 13, 2025

    Wisconsin Senate Bill Would Exempt Tips From Income Tax

    Wisconsin wouldn't levy income tax on cash tips as part of a bill introduced in the state Senate.

  • February 12, 2025

    NY Bill Seeks To Assess Property Tax Role In School Funding

    New York would create a task force to study the role of property taxes in funding the state's education system under a bill introduced in the state Assembly.

  • February 12, 2025

    Ariz. House Panel OKs Ending Business Equipment Tax

    Arizona would eliminate its tax on business personal property under legislation advanced Wednesday by a state House committee.

  • February 12, 2025

    Mo. Bill Would Sunset County Sales Taxes After 10 Years

    Missouri counties would have to apply a 10-year sunset date to new or renewed sales taxes under a bill introduced in the state House of Representatives.

Expert Analysis

  • 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.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

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