State & Local
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August 06, 2025
Mass. Tax Collections In July Rise $7M From Last Year
Massachusetts tax collections in July outpaced the amount collected in July 2024 by $7 million, the state's Department of Revenue reported.
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August 06, 2025
Alabama Net Tax Collections Through July Up $376M
Alabama's net tax collections from October 2024 through July outpaced last year by $376 million, according to the state Department of Revenue.
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August 05, 2025
State & Local Tax Takeaways From July
From litigation in state high courts to an exemption for capital gains in Missouri and state and federal communication about the new tax overhaul law, July was a hot month in the state and local tax arena. Here, Law360 looks at these and other highlights from last month.
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August 05, 2025
Philly Waives Estimated Payments For Formerly Exempt Cos.
Philadelphia will waive an estimated payment requirement for businesses that will be subject to the city's business income and receipts tax for the first time because of a recent repeal of the tax's exemption threshold, the city Department of Revenue said Tuesday.
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August 05, 2025
McGuireWoods Adds Loeb & Loeb Tax Pro In Los Angeles
McGuireWoods LLP is enhancing its corporate team, announcing Tuesday it is bringing in a Loeb & Loeb LLP tax expert as a partner in its Los Angeles office in Century City.
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August 05, 2025
Texas General Revenues Up 3.1% From Last Year
Texas' general fund revenue from September 2024 through July outpaced last year's totals by 3.1% according to the state comptroller's office.
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August 05, 2025
Kansas Total Receipts In July Beat Forecast By $16M
Kansas' total receipts in July exceeded an estimate by $16 million, according to the state Division of Budget.
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August 05, 2025
W.Va. Revenues In July Up $22M From Budget Forecast
West Virginia collected $22 million more than forecast in the first month of the 2026 fiscal year, according to the State Budget Office.
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August 05, 2025
Pa. Bill Seeks 5-Year Reassessment Cycle For Property Taxes
Pennsylvania would establish a schedule that would require counties to reassess property for tax purposes every five years under a bill introduced in the state Senate.
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August 05, 2025
Ore. Preschool Denied Tax Break For Lack Of Giving
An Oregon preschool was correctly denied a property tax exemption, the state's tax court said, agreeing with a local assessor that the organization provided insufficient gifts or giving to merit the break.
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August 04, 2025
Michigan Tribe Joins State Cannabis Market
Michigan has signed its first tribal-state compact with the Bay Mills Indian Community, which will give the federally recognized tribe the ability to sell cannabis goods within the state's borders.
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August 04, 2025
Calif. OTA Denies Losses On Sales Of Euros
The California Office of Tax Appeals denied a couple's bid to claim losses on sales of euros, saying they failed to provide evidence of the basis amounts or source documents related to the transactions, according to an opinion released Monday.
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August 04, 2025
Calif. Tax Agency Says Stock Transfer Didn't Result In Income
A corporation's distribution of stock in a controlled corporation to the distributing corporation's shareholders doesn't result in income to the distributing corporation or the entity that it received the stock from before the transaction, the California Franchise Tax Board said.
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August 04, 2025
Ark. Revenue Beats Estimate By $29M In July
Arkansas' net general revenue in July exceeded a state estimate by $29.2 million, according to a report released Monday by the state Department of Finance and Administration.
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August 04, 2025
Calif. OTA Says Ex-Dental Practice Owes Tax On Asset Sales
A defunct California dental company that sold off its offices and assets owes sales tax on the transactions because the sales were not exempt occasional sales, the state Office of Tax Appeals said in a ruling released Monday.
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August 04, 2025
Calif. OTA Upholds Nix Of $129K Research Tax Credit Claim
Research tax credits worth $129,000 were correctly denied for a California engineering company because it never revoked its previous election for an alternative credit, the California Office of Tax Appeals said in ruling released Monday.
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August 04, 2025
DC Council Advances RFK Stadium Plan With Tax Breaks
Washington, D.C., would exempt the proposed redevelopment of the Robert F. Kennedy Stadium site from property taxes, among other breaks for the development, under a package advanced by the council.
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August 04, 2025
Texas Bill Seeks Lower Voter-Approval Property Tax Rate
Texas would reduce its voter-approval property tax rate, or the rate that a local government unit may adopt without voter approval, for large taxing units under a bill introduced in the state Senate.
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August 01, 2025
New Int'l Tax Rules Heighten Discrimination Worries In States
The new federal tax law's broader tax base for international income could magnify foreign commerce discrimination concerns that are already present in states that conformed to prior iterations of the federal tax code.
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August 01, 2025
Va. Dept. Used Incorrect Tax Calculation For Telecom Co.
The Virginia Department of Taxation used the wrong methodology when calculating the tax liability of a telecommunication company owned by a single corporate member, the state tax commissioner ruled, though it concluded that the assessment should not change.
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August 01, 2025
Texas Bill Seeks Permanent Limit For Property Tax Increases
Texas would establish a permanent cap on increases in the appraised value of real property other than residence homesteads for property tax purposes if voters approve a proposed constitutional amendment authorizing the cap, as part of legislation filed in the state House of Representatives.
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August 01, 2025
Va. Commissioner Says Ad Co. Not Liable For Sales Tax
An out-of-state advertising and direct mail company using third-party vendors is not liable for Virginia sales and use tax on advertising services, including those provided by third-party vendors, the state's tax commissioner said.
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August 01, 2025
Ind. Dept. Wrongly Denied Refund To Nonresident
A woman was wrongly denied an Indiana income tax refund and assessed additional tax after proving she neither lived nor worked in the state, the Department of State Revenue said.
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August 01, 2025
Ind. Tax Dept. Agrees Remote Worker Abandoned Domicile
A couple who previously lived in Indiana were wrongly denied their full Indiana income tax refund, the Department of State Revenue said, reversing its earlier decision, because evidence was presented showing they had left the state.
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August 01, 2025
Va. Quarry Gear Not Subject To Tools Tax, Ruling Says
Certain property owned by a Virginia limestone quarry operator was not directly used in mining or manufacturing and was therefore not subject to the local property tax on machinery and tools, the state tax commissioner said.
Expert Analysis
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.