State & Local

  • December 15, 2025

    Supreme Court Declines Cannabis Ban Review

    The U.S. Supreme Court on Monday declined to hear a case challenging the federal marijuana ban, leaving in place a high court precedent that has governed cannabis policy for 20 years.

  • December 12, 2025

    NC Supreme Court Clarifies Tax On Prepaid Wireless

    A North Carolina cellphone retailer for Boost Mobile products is responsible for tax on prepaid wireless calling services, the state's highest court ruled Friday, though finding that when those services changed to take the form of cards with stored value, tax liability shifted to Boost.

  • December 12, 2025

    Pact Board To Weigh New Tax Rules Amid Penny Shortage

    A Streamlined Sales Tax Governing Board committee took initial steps Friday to consider guidance that would address how sales tax should be calculated on cash transactions that are rounded to 5-cent increments to account for a phaseout of pennies.

  • December 12, 2025

    Md. Clarifies Reach Of New Digital Services Tax

    Maryland's new 3% tax on data services applies to a list of transactions including various forms of software delivery, archival services, systems integration and disaster recovery, according to proposed regulations released Friday to align with state legislation signed in May.

  • December 12, 2025

    Colo. Mobile Home Was Properly Valued, Court Says

    A Colorado mobile home was correctly valued by a county's board of tax appeals and should not have its value lowered, the Colorado Court of Appeals ruled. 

  • December 12, 2025

    Neb. Co.'s Properties Have Lower Value, Commission Says

    Four storage facilities were overvalued after determining that the storage company's appraiser offered a persuasive appraisal of the properties, the Nebraska Tax Equalization Commission found. 

  • December 12, 2025

    Md. Digital Ad Tax Targets Automation Under Proposed Regs

    Maryland's digital ad tax applies to services that are visually conveyed and programmatic, meaning they're capable of being automated using algorithms based on user data, the state comptroller said in a notice of proposed amendments to regulations Friday that reflect a previous bulletin.

  • December 12, 2025

    Ore. Court OKs Retroactive Property Tax On Logged Land

    An Oregon county correctly assessed property taxes on two acres of land retroactively disqualified from a forestland special assessment due to logging to clear space for a residence, the state tax court said.

  • December 12, 2025

    Okla. Tax Revenues Through Nov. Beat Estimate By $85M

    Oklahoma's general fund revenue from July through November outpaced estimates by $85 million, according to the state Office of Management and Enterprise Services.

  • December 12, 2025

    Taxation With Representation: Cravath, Skadden, Debevoise

    In this week's Taxation With Representation, Paramount Skydance Corp. launches a hostile bid for Warner Bros. Discovery, challenging Netflix's deal to acquire the studio and streaming business, IBM acquires data streaming company Confluent, and natural gas company Antero Resources Corp. expands via a deal with HG Energy.

  • December 12, 2025

    NJ Panel OKs Requiring Cos. To Display Tariffs To Customers

    Certain businesses that sell products to New Jersey customers would be required to disclose the amount of tariffs factored into their prices under a bill approved by a state legislative committee.

  • December 12, 2025

    Minn. November General Revenues Up $35M From Forecast

    Minnesota's general fund revenue collection in November beat estimates by $35 million, according to the state Department of Management and Budget.

  • December 12, 2025

    Minn. Tax Court Won't Dismiss Appeals Over Notarization

    The Minnesota Tax Court declined to throw out appeals of two income tax assessments totaling $391,000 in which the attorney did not notarize the required affidavits of service to the state revenue commissioner.

  • December 11, 2025

    Natural Gas Tax Nixed For Wash. Silicon Maker On Appeal

    A Washington state maker of silicon materials used in solar semiconductors qualified for a tax exemption for natural gas purchased for use in its manufacturing process, an appeals court said Thursday, reversing a state board.

  • December 11, 2025

    NJ Court Nixes Farm Tax Break For Late Filing

    A property owner who filed an application for a farmland assessment one day after the deadline to do so for tax year 2025 cannot obtain the classification for that year, the New Jersey Tax Court ruled.

  • December 11, 2025

    Ohio Revenues Through November Beat Estimates By $446M

    Ohio's general fund revenue collection from July through November outpaced forecasts by roughly $446 million, according to the state Office of Budget and Management.

  • December 11, 2025

    DeSantis Floats Expanding Fla. Hunting Tax Holiday In Budget

    Florida would expand a sales tax holiday for firearms and other hunting supplies under a budget proposal by Gov. Ron DeSantis for the upcoming fiscal year.

  • December 11, 2025

    Calif. Revenue Through Nov. Beats Estimate By $6.4B

    California general fund revenue from July through November outpaced forecasts by $6.4 billion, according to the state comptroller's office.

  • December 11, 2025

    Mass. Property Denied Farm Tax Break After Site Visit

    The owners of a Massachusetts property failed to show it qualified for an agricultural classification for tax purposes, a state board said after a member visited the site, upholding the assessment of back taxes on a portion of the property.

  • December 11, 2025

    Mass. Panel Drops Tax Value Of Lowe's Store Property

    A Lowe's store in Massachusetts was overvalued by more than $4 million, a state tax panel ruled, finding evidence presented by the local assessor in the case unpersuasive.

  • December 11, 2025

    Ind. Bill Would Exempt Menstrual Products From Sales Tax

    Indiana would provide a sales tax exemption for menstrual products under a bill introduced in the state Senate.

  • December 10, 2025

    House Advances Bill To Suspend Tax Refund Claim Limits

    The House Ways and Means Committee approved several tax bills Wednesday, including legislation that suspends the limitation period to file a refund claim until an IRS collection due process hearing concludes and all appeals rights have lapsed in levy cases.

  • December 10, 2025

    DOJ Seeks Fairness Review From High Court In Tax Dispute

    A property owner is appropriately compensated if given surplus proceeds from a government sale of their property for more than the owner owed, provided the sale was conducted fairly, the federal government told the U.S. Supreme Court.

  • December 10, 2025

    Calif. Asks Justices For Time To Respond To Fla.'s Tax Claims

    California asked the U.S. Supreme Court for more time to respond to Florida's claims that a California apportionment rule unconstitutionally discriminates against out-of-state businesses, signaling that the state intends to rebut Florida's arguments instead of waiving its response.

  • December 10, 2025

    Kilpatrick Brings On Akerman SALT Pro

    Kilpatrick Townsend said Wednesday that it's bringing on a former Akerman tax professional, experienced in advising clients from middle-market businesses to Fortune 500 companies, to the firm's state and local tax practice.

Expert Analysis

  • Law School's Missed Lessons: Communicating With Clients

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    Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • One Singular, Sensible Rate: SALT In Review

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    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

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