State & Local

  • September 11, 2025

    Minn. Man Can Seek Tax Break For Assisted Living Unit

    A Minnesota resident of an assisted living facility owned by a tax-exempt nonprofit corporation may seek a tax exemption for his unit, the state's tax court said, rejecting a county's motion to dismiss the claim.

  • September 10, 2025

    Texas Justices Wary Of Shifting Franchise Tax Calculation

    The Texas Supreme Court on Wednesday pushed an energy company to explain why the Texas tax code would make it eligible for a refund for bunker oil sold in the Lone Star State, asking where it should look in the law to create a "destination test" for state franchise taxes.

  • September 10, 2025

    The Tax Angle: New Extenders, Housing Credits

    From a look at the new tax extenders included in the Republican Party's budget reconciliation law and the law's expanded housing tax credit, here's a peek into a reporter's notebook on a few developing tax stories.

  • September 10, 2025

    Colo. Gov. Urges Extension Of Fed. Enhanced Premium Credit

    Congress should act to preserve the tax credit that subsidizes individual market health plans, Colorado Gov. Jared Polis told the state's congressional delegation, warning of significant premium increases if the credit is allowed to expire after this year.

  • September 10, 2025

    Disney, IHOP Parent Ask Mich. Panel To Redo Escheat Ruling

    Disney and the parent company of IHOP asked a Michigan appeals court to reconsider its finding that unclaimed property audit determinations create a new legal obligation for businesses to remit property to the state, arguing the decision renders the statute of limitations meaningless.

  • September 10, 2025

    Miss. Landscape Biz. Can't Cut Sales Tax Bill, Court Says

    A landscaping business owes $154,000 in sales tax, a Mississippi appeals court ruled, agreeing with a lower court that the owner failed to present adequate records showing the company's gross taxable revenue.

  • September 10, 2025

    Schenck Price Adds Int'l Tax Pro In NJ From Solo Shop

    Schenck Price Smith & King LLP expanded its international tax group this week with the addition of an expert in tax planning for both inbound and outbound companies, institutional investors and investment funds.

  • September 10, 2025

    Ore. County Failed To Tell Biz It Lost Tax Break, Court Says

    An Oregon meat processor was justified in failing to timely appeal property assessments because it was never notified in writing by a county assessor of its exclusion from an enterprise zone tax incentive program, the state tax court ruled.

  • September 10, 2025

    SD Total Revenues Through August Beat Last Year by $6M

    South Dakota's general fund revenue in July and August outpaced the same period last year by roughly $6 million, according to the state Bureau of Finance and Management.

  • September 10, 2025

    Kirkland Adds Fintech Regulatory Partner From McDermott

    Kirkland & Ellis LLP has enhanced its fintech regulatory compliance capabilities in New York with the addition of an experienced corporate partner who joins the firm from McDermott Will & Schulte.

  • September 09, 2025

    SC Panel Weighs Whether Tractor Supply Shifted Income

    A South Carolina appellate panel wrestled Tuesday with whether the state Department of Revenue exceeded authority when it imposed an alternative apportionment method on Tractor Supply Co. after asserting that the company and two affiliates had inappropriately shifted income to reduce its state corporate tax liability.

  • September 09, 2025

    Mass. Lawmakers Pitch Local Real Estate Transfer Taxes

    Massachusetts cities would have the option of levying fees on real estate transfers worth more than $1 million to help fund affordable housing efforts under legislation pitched Tuesday to a joint House-Senate panel.

  • September 09, 2025

    Justices Grant Fast-Track Review For Trump Tariff Suit

    The U.S. Supreme Court will fast-track its consideration of the government's appeal of a Federal Circuit ruling that President Donald Trump's tariffs under the International Emergency Economic Powers Act are unlawful, according to a Tuesday order.

  • September 09, 2025

    NY Appeals Tribunal Finds Property Transfers Triggered Tax

    A New York administrative law judge mischaracterized a transaction from when a property was transferred between related entities, the New York City Tax Appeals Tribunal ruled, finding the transfers were taxable.

  • September 09, 2025

    Mo. Revenues Through August Rise $95M From Last Year

    Missouri's general fund revenue collection in the first two months of the fiscal year outpaced last year during the same time period by $95 million, according to the state Department of Revenue in a report released Tuesday.

  • September 09, 2025

    Ore. Owes ABC Enhanced Interest After Order, Tax Court Says

    Oregon's tax department must pay an enhanced interest rate on a refund due to entertainment giant ABC starting 61 days after the state tax court's order on the matter, the tax court said, regardless of whether that judgment is appealed to the state Supreme Court.

  • September 09, 2025

    NC Revenues In 2025 Fiscal Year Beat Last Year By $865.5M

    North Carolina's revenue collection in fiscal year 2025 outpaced the previous year's collection by $865.5 million, the state controller reported Tuesday.

  • September 09, 2025

    Colorado Justices Uphold Rejection Of City's Telecom Tax

    Tax ordinances in a Colorado city aimed at telecommunications providers, including a T-Mobile subsidiary, established new taxes without voter approval in violation of the state's Taxpayer Bill of Rights, the state Supreme Court ruled.

  • September 09, 2025

    States Urge Justices To Quickly Rule Against Trump's Tariffs

    The U.S. Supreme Court should quickly consider the appeal of the Federal Circuit's ruling that President Donald Trump's emergency tariffs are unlawful and affirm that the International Emergency Economic Powers Act doesn't provide the authority to impose duties, the states challenging the measures told the justices this week.

  • September 09, 2025

    Alaska Sourcing, Online Biz Apportionment Shift Sent To Gov.

    Alaska would shift out-of-state companies doing business in the state to market-based sourcing and adopt single-sales-factor apportionment for "highly digitized businesses" that complete at least 50% of their sales in the state electronically under a bill sent to the governor.

  • September 08, 2025

    JetBlue Loses Fla. Tax Fight Over Airline Revenue Miles

    A Florida judge rejected JetBlue's claims that the state's method of apportioning airline income by counting miles flown outside the state's borders is unconstitutional, saying that the formula ensures that "Florida reaches no more than its fair share" of tax.

  • September 08, 2025

    Pa. Top Court Snapshot: Clickwrap Agreements, Mail-In Votes

    The Pennsylvania Supreme Court will return from its summer break with a couple of familiar issues, including the heavily litigated issue of discarding undated mail-in ballots and a much-anticipated review of common "clickwrap" agreements for apps and websites. Here are some of the cases the state's justices will hear in their Sept. 9-11 session.

  • September 08, 2025

    Texas Co. Fights NJ Tax Bill Stemming From Online Trainings

    A Texas-based electrical wire manufacturer challenged a New Jersey tax agency's determination that the company couldn't claim P.L. 86-272 tax protections due to online training courses about its products that a contractor offered to New Jersey residents.

  • September 08, 2025

    Colo. Says Tariffs To Sink Revenue By $681M Over 2 Years

    The tariffs ordered by President Donald Trump could reduce Colorado general fund revenue by $681 million over the next two years, according to a report by the budget office of Gov. Jared Polis.

  • September 08, 2025

    NY Buyer In Sunoco Bulk Sale Found Liable For Sales Tax

    A New York auto service company that bought business assets from a Sunoco gas station in a bulk sale is liable for sale tax that had been owed by the seller, a state tax tribunal ruled, saying the buyer failed to notify the state of the sale.

Expert Analysis

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

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    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

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    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

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    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

  • Another Crack In The Shield: SALT In Review

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    From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • States Should Loosen Law Firm Ownership Restrictions

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    Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.

  • Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

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    The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • How To Clean Up Your Generative AI-Produced Legal Drafts

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    As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.

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