State & Local

  • June 16, 2025

    NJ Adopts Rules Following MTC Stance On Internet Activities

    New Jersey will follow portions of the Multistate Tax Commission's guidelines on when a company's internet activities exceed a federal law's protection against state income taxes, according to final regulations the state's tax agency released Monday.

  • June 16, 2025

    Minn. Scales Down, Extends Tax Break For Data Centers

    Minnesota is repealing part of a tax break on purchases by large data centers while extending the remainder of the exemption under legislation signed by Democratic Gov. Tim Walz following a special session.

  • June 16, 2025

    NJ Total Revenues Through May Up $1.58B

    New Jersey's total revenue collection for July through May beat last year's collection by $1.58 billion, according to a report by the state Treasury.

  • June 16, 2025

    Ind. Net Revenue Through May Falls $28M Short Of Forecast

    Indiana's net revenue collection from July through May missed a target by $28 million, a state agency reported.

  • June 16, 2025

    Idaho Revenue Falls $99M Short Of Projections Through May

    Idaho's general revenue collection from July through May underperformed estimates by $99 million, according to the state Division of Financial Management.

  • June 16, 2025

    Massachusetts Home Overvalued By $25K, Board Says

    A local assessment of a Massachusetts home lacked persuasive value, a state tax board said, reducing the property's valuation by $25,000.

  • June 16, 2025

    Texas Authorizes Increased Tax Exemption For Biz Property

    Texas authorized a fiftyfold increase to the state's tax exemption for business personal property starting in 2026 pending the outcome of a public vote under a bill signed by Gov. Greg Abbott.

  • June 16, 2025

    Massachusetts Directive Clarifies Cable Box Sales Tax Break

    Massachusetts tax applies to the sales or rentals of cable boxes that do more than receive transmitted programming or implement parental control functions, the state Department of Revenue clarified.

  • June 13, 2025

    Ex-Ill. Speaker Madigan Gets 7½ Years For Bribery

    An Illinois federal judge on Friday sentenced former Illinois House Speaker Michael Madigan to seven and a half years in prison and fined him $2.5 million for his conviction on bribery, conspiracy and wire fraud charges, saying his determination that Madigan perjured himself on the stand at trial impacted the stiff penalty.

  • June 13, 2025

    La. To Require New Sales Tax Breaks To Apply State And Local

    Louisiana will require new sales and use tax exemptions to apply to both state and local sales tax under a bill signed by the governor.

  • June 13, 2025

    NY Tax Doesn't Apply To Co.'s Concrete Services

    New York sales and use tax doesn't apply to a concrete pumping truck company's pumping services because the pumping qualifies as capital improvements, which is exempt from tax, the state tax department said. 

  • June 13, 2025

    La. Lawmakers OK Inventory Tax Exemption Ballot Measure

    Louisiana voters would decide whether to amend the state constitution to allow parishes to exempt business inventory from property taxation under legislation passed by lawmakers.

  • June 13, 2025

    NY Says Biz's Marketplace Facilitator Collects Tax On Sales

    An out-of-state business that stores goods in New York doesn't need to register for sales tax if the marketplace facilitator it uses already collects the tax and it doesn't make other sales in the state, the state tax department said.

  • June 13, 2025

    NY Contractor Told To Collect Sales Tax On Charges

    New York's sales and use tax should be collected by a contractor on labor charges when its customers fail to provide a tax-exemption certificate for capital improvements, the state tax department ruled. 

  • June 13, 2025

    NY Co.'s Hotel Cleaning Services Don't Trigger Sales Tax

    A New York-based company's receipts for hotel cleaning services aren't subject to New York state and local sales and use taxes because the customer's own employees performed the cleaning services, the state tax department said in an advisory opinion.

  • June 13, 2025

    Tax Credit Sales Would Be Difficult To Insure Under House Bill

    House Republicans' sweeping budget bill proposes to promptly scale back the clean energy tax incentives established by the 2022 climate law, a move that would make it difficult for tax insurers to back project development deals that want to sell their tax credits for cash.

  • June 13, 2025

    Conn. Net Revenue Through May Up $1.16B From Last Year

    Connecticut net revenues from July through May outpaced collections made during the same period last fiscal year by $1.16 billion, according to the state Department of Revenue.

  • June 13, 2025

    La. Severance Tax Cut Sent To Governor For Approval

    Louisiana would nearly halve its severance tax rate to 6.5% on oil produced from new wells under a bill sent to the governor. 

  • June 13, 2025

    Taxation With Representation: Debevoise, Latham, Paul Weiss

    In this week's Taxation With Representation, Brown & Brown Inc. buys Accession Risk Management Group Inc., Allison Transmission Holdings Inc. acquires Dana Inc.'s off-highway unit, Qualcomm Inc. buys Alphawave IP, and Warner Bros. Discovery announced it will split into two publicly traded companies.

  • June 13, 2025

    Minnesota Revenue Tops Forecast By $23M In May

    Minnesota's general fund revenue collection in May outpaced forecasts by $23 million, according to a report by the state Office of Management and Budget.

  • June 13, 2025

    Fed. Tax Bill Primed To Reignite Conformity Talks In States

    The federal budget reconciliation bill's tax proposals, including extensions of certain elements of President Donald Trump's signature 2017 tax plan, are primed to rekindle debates among state lawmakers over how states should conform to the federal code.

  • June 12, 2025

    GOP Tax Bill Penalizes Professionals, CPA Group Says

    The One Big Beautiful Bill Act passed by House Republicans penalizes accountants and other professionals and would unfairly eliminate a state and local tax deduction for certain pass-through entities, a national group of certified public accountants said Thursday.

  • June 12, 2025

    Md. Court OKs Second Tax Notice, Drops Home Value

    A second residential property assessment notice by the city of Baltimore boosting a valuation by more than $300,000 over its initial assessment is valid, but the assessment was too high, the Maryland Tax Court said in an order released Thursday.

  • June 12, 2025

    NY Says No Sales Tax Due On Vacation Property Rent

    New York doesn't subject a person's income from their vacation property to sales tax, the state tax department said in an advisory opinion.

  • June 12, 2025

    NH High Court Upholds Towns Keeping Excess Tax Revenue

    The right of New Hampshire communities to retain excess statewide education property taxes for other purposes doesn't violate the state constitution's uniformity clause, the state Supreme Court ruled, partially reversing a trial court.

Expert Analysis

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

  • When US Privilege Law Applies To Docs Made Outside The US

    Author Photo

    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

    Author Photo

    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

    Author Photo

    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.