State & Local
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October 29, 2025
Energy Companies Drop Challenges To NJ Partnership Fee
A host of energy companies have moved to drop their constitutional challenges to New Jersey's partnership filing fee after reaching settlements with the state Division of Taxation in their related cases.
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October 29, 2025
Fla. Challenges 'Special' Calif. Tax Rule At Supreme Court
Florida on Tuesday took steps to sue California in the U.S. Supreme Court, seeking to strike down a California taxation rule as unconstitutional for allegedly discouraging companies from relocating or operating outside the Golden State.
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October 29, 2025
NJ Senate Bill Would Suspend Sales, Use Tax On Utilities
New Jersey would suspend the imposition of sales and use tax on electric and gas utility bills for 2026 under legislation introduced in the state Senate.
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October 28, 2025
Md. Digital Ad Tax Ruling May Spur Challenges In Other States
The Fourth Circuit's recent decision to strike a provision in Maryland's digital advertising tax on First Amendment grounds should serve as a cautionary tale to other states that they likely will face challenges if they contemplate similar taxes, tax professionals said Tuesday.
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October 28, 2025
Fed. Guidance Will Help States Handle Tax Changes, Atty Says
State revenue departments are eagerly awaiting more federal guidance on the tax provisions from this year's federal budget reconciliation bill to understand how to administer the policies and grasp their effects on state budgets, a Federation of Tax Administrators attorney said Tuesday.
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October 28, 2025
Biz Groups Say Mass. Digital Tax Bills Would Hurt Cos., Public
A group of bills introduced in Massachusetts that would enact taxes on digital advertising revenue would hurt businesses and consumers in the state, business groups told a legislative panel Tuesday.
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October 28, 2025
NM Appeals Court Tosses Challenge To Santa Fe Mansion Tax
New Mexico real estate agents who contend that Santa Fe's recently adopted 3% tax on home sales over a million dollars is unlawful don't have standing to challenge the ordinance, a state appeals court said in a dismissal.
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October 28, 2025
State Tax Officials Explore AI's Role In Revenue Services
State revenue departments are cautiously rolling out the use of artificial intelligence, mostly for customer call centers, and working with task forces that are studying responsible AI use in agencies across their states, tax administrators said Tuesday.
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October 28, 2025
Mich. Couple Can't Appeal Penalty Assessment, Tribunal Says
A Michigan couple's assessment of penalties and interest on one of their income tax assessments should be upheld, as the couple failed to follow the appeal process by paying the assessed tax first, the state Tax Tribunal ruled.
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October 28, 2025
Ala. Co. Isn't Eligible For Tax Refund On Equipment Purchases
An Alabama company that makes wood chips isn't eligible for a refund of sales tax paid on equipment because the gear doesn't qualify for the reduced manufacturing sales tax rate, the state's tax court found.
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October 28, 2025
Maine Tax Dept. Recommends Partial Conformity To Fed. Code
Maine will diverge on parts of the newest federal tax code for the 2025 tax filing season, the state's tax agency announced, while adopting some changes to the research and development tax break and business interest deduction.
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October 28, 2025
Utah's Fiscal Year Revenue Jumps $878M
Utah's general fund revenue from July 2024 through June was $878 million higher than the previous fiscal year, according to the state Tax Commission.
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October 28, 2025
NYC Allowed To Set Lower Growth Caps For Property Taxes
New York City can adopt lower annual growth caps for the portion of the overall property tax levy paid by each property tax class for the city's 2026 fiscal year under a bill signed by Gov. Kathy Hochul.
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October 28, 2025
Colo. Clarifies Partners' Eligibility For Housing Tax Credit
Partners, members and shareholders admitted to a pass-through entity before it files a return claiming a Colorado affordable housing tax credit are eligible for allocations of the credit, the state's tax department said, looking to the Legislature's intent behind a state law.
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October 27, 2025
Digital Tax Proposal Faces Doubts Over Practical Challenges
A proposed codification of how states can tax digital products without taxing human services such as law and accounting is not workable in practice, a tax professional said Monday.
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October 27, 2025
Ore. Industrial Property Tax Cases Axed For Discovery Failure
The owner of 10 industrial properties in Oregon can't proceed with its appeals of the properties' valuations after having failed to comply with a discovery order, the state's tax court said.
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October 27, 2025
Wayfair Doesn't Enable NY's PL 86-272 Rule, Group Says
New York's regulation outlining when out-of-state businesses' online activities render them subject to state income tax is preempted by federal law and not addressed by the U.S. Supreme Court's Wayfair decision, a trade group told a state appeals court.
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October 27, 2025
Ind. Special Session Call Includes Fed. Tax Code Conformity
The Indiana Legislature will be tasked with conforming the state's tax code with the latest federal provisions when it convenes a special session next week at the behest of the state's Republican governor, who issued the call Monday.
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October 27, 2025
RI Revenues Through Sept. Up $46M From Estimate
Rhode Island revenues from July through September outpaced budget forecasts by $46 million, according to the state Department of Revenue.
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October 27, 2025
ND Revenues Through Sept. Fall $8M Short Of Estimate
North Dakota's general revenues from July through September lagged $8 million behind a forecast, according to the state Legislative Council.
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October 27, 2025
NYC Property Tax Limit Measure Sent To Hochul
New York state would allow New York City to adopt lower annual growth caps for the portion of the overall property tax levy paid by each property tax class for the city's 2026 fiscal year under a bill sent to Gov. Kathy Hochul.
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October 24, 2025
NJ Panel Tosses Sprawling Legal Malpractice, Fraud Suit
A New Jersey state appellate court has backed the permanent dismissal of a developer's legal malpractice and fraud suit against Cooper Levenson April Niedelman & Wagenheim PA and other parties, ruling that the state's entire controversy doctrine, which requires litigants to put all their relevant allegations in a single suit, bars his claims.
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October 24, 2025
Former Judges Tell Justices To Strike Down Trump's Tariffs
Former federal judges and government officials, joined by scholars, economists, businesses and interest groups, told the U.S. Supreme Court this week that President Donald Trump's emergency tariffs should be struck down because the law the president has utilized does not give him power to impose those measures.
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October 24, 2025
Avalara Investors Fight Stay In $8.4B Buyout Dispute
Shareholders of tax software company Avalara are fighting a motion by the company in Washington federal court to stay litigation accusing it of misleading investors ahead of an $8.4 billion deal to take the company private.
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October 24, 2025
Tax Pros Expect No IRS Word Soon On 'Friendly Doctor' Deals
The tax treatment of private equity investments in medical firms and other professional practices remains unresolved as the Internal Revenue Service delays updates to long-awaited consolidated return regulations and focuses instead on implementing the new 2025 Republican budget law, tax experts said Friday.
Expert Analysis
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Local Taxes And Repercussions: SALT In Review
From a study of local taxes to news that corporations will relocate to tax-friendlier places, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Financial Incentives May Alleviate Affordable Housing Crisis
There is a wide array of financial incentives and assistance that the government can provide to both real estate developers and individuals to chip away at the housing affordability problem from multiple angles, say Eric DeBear and Madeline Williams at Cozen.
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Why Attorneys Should Consider Community Leadership Roles
Volunteering and nonprofit board service are complementary to, but distinct from, traditional pro bono work, and taking on these community leadership roles can produce dividends for lawyers, their firms and the nonprofit causes they support, says Katie Beacham at Kilpatrick.
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Firms Must Offer A Trifecta Of Services In Post-Chevron World
After the U.S. Supreme Court’s Loper Bright Enterprises v. Raimondo decision overturning Chevron deference, law firms will need to integrate litigation, lobbying and communications functions to keep up with the ramifications of the ruling and provide adequate counsel quickly, says Neil Hare at Dentons.
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5 Tips To Succeed In A Master Of Laws Program And Beyond
As lawyers and recent law school graduates begin their Master of Laws coursework across the country, they should keep a few pointers in mind to get the most out of their programs and kick-start successful careers in their practice areas, says Kelley Miller at Reed Smith.
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Portland's Gross Receipts Tax Oversteps City's Authority
Recent measures by Portland, Oregon, that expand the voter-approved scope of the Clean Energy Surcharge on certain retail sales eviscerate the common meaning of the word "retail" and exceed the city's chartered authority to levy tax, say Nikki Dobay at Greenberg Traurig and Jeff Newgard at Peak Policy.
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How Law Firms Can Avoid 'Collaboration Drag'
Law firm decision making can be stifled by “collaboration drag” — characterized by too many pointless meetings, too much peer feedback and too little dissent — but a few strategies can help stakeholders improve decision-making processes and build consensus, says Steve Groom at Miles Mediation.
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Assessing The Practicality Of Harris' Affordable Housing Plan
Vice President Kamala Harris' proposed "Build the American Dream" plan to tackle housing affordability issues takes solid recommendations into account and may fare better than California's unsuccessful attempt at a similar program, but the scope of the problem is beyond what a three-point plan can solve, says Brooke Miller at Sheppard Mullin.
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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.