State & Local

  • June 11, 2025

    Maryland Outlines Upcoming Taxability Of Digital Services

    Each service a vendor provides must be individually evaluated to determine whether it is subject to Maryland's upcoming 3% sales and use tax on various data services, the state comptroller said in a technical bulletin.

  • June 11, 2025

    Pa. Bill Would Expand Simplified Unclaimed Property Returns

    Pennsylvania would raise by twentyfold the value threshold under which the state treasurer may automatically return unclaimed property to its verified owner as part of a bill introduced in the state Senate.

  • June 10, 2025

    Power Co. Asks Justices To Settle Split In Tribal Tax Dispute

    Arizona courts were wrong to rule that an energy company located on tribal land is subject to property taxes, the company told the U.S. Supreme Court on Tuesday, urging it to address an "intolerable" state-federal split.

  • June 10, 2025

    Fed. Circ. Keeps Trump Tariffs In Place, Fast-Tracks Appeal

    The Federal Circuit on Tuesday granted the federal government's bid to keep President Donald Trump's global tariffs in place while it appeals a U.S. Court of International Trade order striking them down on the grounds that they exceeded the president's authority.

  • June 10, 2025

    Ohio Ministry Residence Loses Tax Break Over Worship Use

    A residence owned by a Methodist campus ministry organization in Ohio is subject to property taxes because it isn't used exclusively for public worship, the state Board of Tax Appeals ruled.

  • June 10, 2025

    Iowa To Revoke Tax Breaks Due To Businesses' Mass Layoffs

    Iowa would revoke a business's tax breaks awarded by the state economic development authority if the business closes or has mass layoffs in the state under a bill signed by the governor. 

  • June 10, 2025

    La. Lawmakers OK Increased Tax Threshold For Nonresidents

    Louisiana would increase its safe harbor against income tax liabilities and withholding requirements for nonresidents to 30 days of working inside the state under a bill approved by the state Legislature.

  • June 10, 2025

    Minn. Lawmakers OK Tax Package, Data Center Change

    Minnesota would repeal a tax break on electricity purchased by data centers while extending their remaining sales tax exemptions under part of a tax package approved by state lawmakers and headed to Democratic Gov. Tim Walz.

  • June 10, 2025

    Pros Say OECD Report Spurs Push For Real-Time Monitoring

    International tax agencies are focused on harnessing technology, including artificial intelligence, to become more efficient and improve compliance, global tax professionals said Tuesday.

  • June 10, 2025

    NJ Tax Agency Atty Promises Fairness In Mediation Program

    New Jersey Division of Taxation employees who will serve as mediators in a coming tax mediation pilot program will be impartial and will aim to promote productive discussions between businesses and state representatives, a division attorney pledged Tuesday.

  • June 10, 2025

    SD General Fund Revenue Up $48M From Estimate

    South Dakota's general fund revenue collection from July through May edged higher than budget forecasts by $48 million, according to a report by the state Bureau of Finance and Management.

  • June 10, 2025

    Missouri Revenue Collection Through May Falls $16M

    Missouri's net revenue collection from July through May lagged $16 million behind last year, according to the state Department of Revenue.

  • June 10, 2025

    Mass. Revenues Through May Up $2B From Forecast

    Massachusetts general revenue collection from July through May outpaced estimates by $2 billion, according to a report by the state Department of Revenue.

  • June 10, 2025

    Del. Bill Seeks Corp. Tax Credits For Electricity Production

    Delaware would provide corporate tax credits for the construction and operation of qualifying high-efficiency electricity production facilities under a bill introduced in the state House of Representatives.

  • June 09, 2025

    AI Guidelines For Tax Agencies Coming Soon, FTA Says

    A white paper on generative artificial intelligence from the Federation of Tax Administrators, meant to offer state and local tax agencies key guidelines on incorporating the tools into their tax administration practices, is nearly complete and should be available by August, an FTA official said Monday.

  • June 09, 2025

    States Warned Of Budget Bill's Push To Broaden PL 86-272

    States and businesses should closely watch a provision in the budget reconciliation bill H.R. 1, or the One Big Beautiful Bill Act, that would expand the protections of a federal law that provides limited state income tax provisions for businesses, state tax professionals said Monday.

  • June 09, 2025

    Businesses Warn Fed. Circ. Against Pausing Block On Tariffs

    Thousands of businesses will suffer "irreparable harm" if the Federal Circuit halts the U.S. Court of International Trade's order that struck down President Donald Trump's global tariffs, a wine importer told the appellate court, urging against a long-term pause.

  • June 09, 2025

    Neb. Creates Credit For Defense Contractors' Worker Wages

    Nebraska will allow defense contractors to claim a tax credit against their income tax liability for 5% of the compensation paid to employees in the state under a bill signed by the governor.

  • June 09, 2025

    Colo. Excludes Certain Revenue Sources From TABOR Cap

    Colorado broadened the definitions of damages and certain property sales so that additional revenue sources are excluded from a revenue limit in the state's Taxpayer's Bill of Rights under a bill signed by the governor.

  • June 09, 2025

    Hawaii's Governor Will Veto Sunset For Tax Credits

    Hawaii Gov. Josh Green will veto a bill that would have created an automatic five-year sunset date for income tax credits, Green announced.

  • June 09, 2025

    Georgia General Fund Receipts Through May Up $536M

    Georgia's general fund revenue collection for July through May beat last year's collection for the same period by $536 million, according to a report by the governor's office.

  • June 09, 2025

    La. Lawmakers OK Tax Increase For Online Sports Betting

    Louisiana would increase the state's tax rate for online sports wagering to 21.5% from 15% under a bill passed by the Legislature and headed to the governor.

  • June 09, 2025

    La. Lawmakers OK Local Sales Tax Remittance Discount

    Businesses would be allowed to take a vendor's compensation deduction for timely remitted local sales taxes at rates specified in local ordinances under a bill passed by the Louisiana Legislature.

  • June 09, 2025

    La. Expands Marketplace Facilitator Definition For Sales Tax

    Louisiana will add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill signed by the governor.

  • June 09, 2025

    Iowa Expands Property, Sales Tax Breaks For Data Centers

    Iowa expanded property tax and sales and use tax breaks for data centers to include leased facilities under legislation signed by the governor.

Expert Analysis

  • Striking A Balance Between AI Use And Attorney Well-Being

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    As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.

  • Overreach In Texas And An Acronym In Peril: SALT In Review

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    From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Judiciary Can Minimize AI Risks In Secondary Sources

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    Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.

  • NY Tax Talk: Questions In Corporate Franchise Tax Regs Case

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    In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.

  • How Attorneys Can Break Free From Career Enmeshment

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    Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

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