State & Local

  • 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.

  • June 12, 2025

    Legal Noncitizens OK For Domicile Tax Break, SC Judge Says

    A legally present couple from India showed intent to remain domiciled in their South Carolina home and therefore qualify for the property tax treatment granted for owner-occupied residences, an administrative judge ruled.

  • June 12, 2025

    Philly Lowers Business Income Tax Rates In Approved Budget

    Philadelphia will lower the city's business income and receipts tax rate, eventually phasing out the gross receipts portion of the tax and lowering the net income portion under a budget approved by the City Council, the mayor announced Thursday.

  • June 12, 2025

    Ohio Senate Passes Budget Plan With Flat Tax

    Ohio would levy a flat tax on income, doing away with its progressive tax regime, and increase the homestead deduction as part of a $60 billion budget plan passed by the state Senate.

  • June 12, 2025

    La. Lawmakers OK Inventory Tax Credit Changes For S Corps

    Louisiana only would allow inventory tax credits for S corporations to be taken against personal income tax liabilities of shareholders in the pass-through entities under a bill approved by the state Legislature.

  • June 12, 2025

    NY Dept. Says Tax Applies To Auction Service's Commission

    New York sales tax applies to a buyer's premium, otherwise known as a commission, on the sale of property at auction because the commission is part of the sales price, the state Department of Taxation said.

  • June 12, 2025

    Wis. Children's Hospital Denied Exemption For Hospital Tower

    The Children's Hospital of Wisconsin isn't eligible for a property tax exemption for a tower built in its medical complex, as it was unused during the tax year, the Wisconsin Court of Appeals ruled.

  • June 12, 2025

    NY Says Tax Applies To Asbestos Gear Used In State Facilities

    A contractor's rental of equipment for asbestos abatement and selective interior demolition in facilities owned by New York state is subject to sales tax, the state tax department said.

  • June 12, 2025

    Oklahoma General Fund Revenues Beat Forecasts By $98M

    Oklahoma's general fund revenue collection from July through May outpaced forecasts by $98 million, according to the state Office of Management and Enterprise Services.

Expert Analysis

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

  • 7 Tips For Associates To Thrive In Hybrid Work Environments

    Excerpt from Practical Guidance
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    As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.

  • How Law Firms Can Counteract The Loneliness Epidemic

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    The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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