State & Local
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April 15, 2025
Arkansas House Panel OKs Ending Sales Tax On Groceries
Arkansas would exempt groceries from statewide sales and use taxes under legislation approved Tuesday by a House panel.
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April 14, 2025
The Tax Angle: TCJA Lobbying, IRS Staff Cuts
From a look at a report on corporate tax lobbyists working to renew the 2017 tax law to another assessing the impact of IRS budget cuts and staff reductions on audit activity, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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April 14, 2025
Ark. Expands Sales And Use Tax Exemption For Data Centers
Arkansas expanded a sales and use tax exemption for data centers under a bill signed by Gov. Sarah Huckabee Sanders.
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April 14, 2025
NC Tax Revenue Collection Through March Up $476M
North Carolina's general revenue collection from July through March outpaced last year's total for the same period by $476 million, according to a report the Office of the State Controller released Monday.
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April 14, 2025
Ohio Revenues Through March Beat Estimates By $297M
Ohio's general revenue collection from July through March outpaced forecasts by $297 million, according to a report by the Office of Budget and Management.
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April 14, 2025
Ark. Creates Tax Credit For Sustainable Aviation Fuel Makers
Arkansas created an income tax credit for qualified manufacturers of sustainable aviation fuel under a bill signed by Gov. Sarah Huckabee Sanders.
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April 14, 2025
Indiana General Revenues Through March Up By $153M
Indiana's total general revenue collection from July through March outpaced last year's collection for the same period by $153 million, according to a report by the State Budget Agency.
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April 14, 2025
Colo. Lawmakers OK Higher Maximum Local Lodging Tax Rate
Colorado would raise the maximum local lodging tax rate that counties could impose under legislation approved by the General Assembly.
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April 14, 2025
Ala. High Court Says Condo Incorrectly Classified
An Alabama condominium unit owned by a limited liability company was put in the wrong property class by a trial court, the state's Supreme Court said, because it was not exclusively used as a dwelling by the LLC.
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April 11, 2025
Ala. Justices Nix Owner Property Tax Break For LLC
An Alabama condominium was correctly reclassified for property tax purposes because the couple who own the property had transferred ownership to a limited liability company, the state Supreme Court ruled Friday.
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April 11, 2025
Colo. Sen. Panel OKs Sales Tax Search Improvement
Online searches for Colorado sales and use tax license information would be made easier to use under legislation passed Friday by a state Senate committee.
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April 11, 2025
Minn. Panel Advances New Markets Tax Credit Plan
Minnesota would establish a new markets tax credit program similar to the federal credit for investments in qualified community development entities under legislation advanced by a state House of Representatives panel.
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April 11, 2025
Ala. Taxpayers Met Deadline For $300 Rebate, Tribunal Says
An Alabama couple timely filed their 2021 state income tax return and qualified for a one-time state tax refund, the Tax Tribunal said Friday, reversing a Department of Revenue determination.
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April 11, 2025
Mich. Top Court Won't Hear Appeal Of $217M Dam Repair Tax
The Michigan Supreme Court on Friday said it wouldn't hear an appeal from a host of homeowners challenging a $217 million special assessment to fund the repair of dams and restoration of lakes after 2020 floods that devastated mid-Michigan counties.
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April 11, 2025
Minn. Revenues Through March $244M Ahead Of Forecasts
Minnesota's general revenue collection from June through March outpaced forecasts by roughly $244 million, according to a report by the state's Office of Management and Budget.
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April 11, 2025
New Calif. Tax Appeals Head Affirms Focus On Transparency
The new executive director of the California Office of Tax Appeals says she is focused on transparency for all parties and vows to make the office's guidance and proceedings as accessible as possible. Here, Law360 speaks with Myriam Bouaziz about her latest role and the inner workings of the OTA.
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April 11, 2025
Calif. Revenues Through March $4.5B Over Estimates
California's general revenue collection from July through March outpaced estimates by $4.5 billion, according to a report by the State Controller's Office.
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April 11, 2025
Taxation With Representation: Norton Rose, Ropes & Gray
In this week's Taxation With Representation, Capri Holdings sells Versace to Prada, Woodside Energy sells a liquefied natural gas terminal stake to Stonepeak, crypto infrastructure firm Ripple acquires prime brokerage platform Hidden Road, and Bain Capital takes a stake in Lincoln Financial.
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April 11, 2025
Ark. Bars Sales, Use Tax Assessments On Exempt Property
Arkansas prohibited the assessment of sales or use tax on tangible personal property that has been the subject of an appeal and determined to be exempt by an administrative or court decision under a bill signed by Gov. Sarah Huckabee Sanders.
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April 10, 2025
Kan. Legislature Overrides Veto Of Tax Cuts Linked To Goals
The Kansas Legislature on Thursday overrode the governor's veto of a bill that decreases the state's income and privilege tax rates if certain general revenue fund goals are met.
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April 10, 2025
Minn. Panel Advances Nonresidents' 30-Day Tax Safe Harbor
Residents of certain states who earn income in Minnesota for fewer than 30 days in a tax year would be exempt from filing income tax returns in the state under legislation advanced Thursday by a state House panel.
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April 10, 2025
Maine Bill Seeks Tax Exemption For Biz Property Below $50K
Maine would exempt business personal property from tax if it is valued at less than $50,000 under a bill introduced Thursday in the state Senate.
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April 10, 2025
DeSantis Criticizes Fla. House's Broad Sales Tax Cut Plan
Florida Gov. Ron DeSantis on Thursday criticized a sales tax rate cut bill recently passed by the state's House of Representatives, saying he prefers targeted sales tax holidays and property tax relief over a broad sales tax reduction that would apply to tourists' purchases.
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April 10, 2025
Minn. House Panel Advances Private Tax Letter Program
Minnesota would adopt a private letter ruling program to provide confidential guidance to taxpayers who ask for it under legislation advanced Thursday by a state House committee.
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April 10, 2025
Pa. Justices Try To Referee Pittsburgh's 'Jock Tax'
Pennsylvania's Supreme Court justices looked to punt Thursday on whether the city of Pittsburgh's "jock tax" was uniform enough to pass constitutional muster, taking the unusual step of ordering extra briefing on how the city might offer tax credits for the 3% levy it put on nonresident entertainers' income earned at publicly funded venues.
Expert Analysis
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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.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.