State & Local

  • August 12, 2025

    Ind. Tax Board Upholds Tax On Church's Vacation Rentals

    An Indiana church that owns two properties used for vacation rental must pay property tax on the homes because the properties didn't qualify for a religious exemption, the state Board of Tax Review ruled.

  • August 12, 2025

    Calif. July Revenues Outdo Forecast By $507M

    California's total revenues in the first month of the 2026 fiscal year beat forecasts by $507 million, according to the state controller.

  • August 12, 2025

    Pa. House Bill Seeks Tax Breaks For Home Solar Gear

    Pennsylvania would provide income tax credits for purchase and installation of residential solar energy systems and exempt solar energy equipment from sales and use tax under a bill filed in the state House of Representatives.

  • August 11, 2025

    La. Tax Disputes Over Comped Casino Rooms Sent To Trial

    The Louisiana Board of Tax Appeals ruled that trials are needed to determine whether two casinos owe local sales tax on complimentary hotel rooms provided to customers, saying that separate but similar cases involve complex issues about whether consideration is paid for the accommodations.

  • August 11, 2025

    Alaska Gov. Appoints Acting Commissioner To Revenue Dept.

    A woman who most recently was administrative services director for the Alaska Department of Revenue will take the top job on an interim basis, Gov. Mike Dunleavy announced.

  • August 11, 2025

    AG Asks Wis. High Court To Skip Travel Co.'s PL 86-272 Claim

    Wisconsin's high court shouldn't hear a Florida-based travel agency's claim that P.L. 86-272 shields it from paying tax on its sale of services, the Wisconsin attorney general said in a filing obtained Monday by Law360.

  • August 11, 2025

    Kostelanetz Hires Most Recent DOJ Tax Division Leader

    The immediate past head of the U.S. Department of Justice's Tax Division will join Kostelanetz LLP as a partner in Washington, D.C., amid a sweeping restructuring that would split the division's criminal and civil tax functions and place them in the department's main branches.

  • August 11, 2025

    Ohio July Tax Revenue Grows By $239M

    Ohio tax revenue in July totaled $239 million more than the state collected in the same month last year, according to a report released Monday by the state Office of Budget and Management.

  • August 11, 2025

    La. Sheriff Can't Appeal Rig Co.'s Tax Refund, Board Says

    A sheriff in Louisiana doesn't have legal authority to challenge a refund of property taxes that the state tax commission awarded to a drilling company, the Louisiana Board of Tax Appeals ruled.

  • August 11, 2025

    NY Curbs Property Tax Shifts In Nassau, Suffolk Counties

    New York established tighter limits on the amount of property taxes that can be shifted between property classes in certain jurisdictions in Nassau and Suffolk counties under a bill signed by Gov. Kathy Hochul.

  • August 11, 2025

    Okla. Total General Revenues Up $225M From Estimate

    Oklahoma's total revenues in fiscal year 2025 surged $225 million over estimates, according to the state Office of Management and Enterprise Services.

  • August 08, 2025

    Texas Bill Seeks To Allow Injunctions Against Tax Collectors

    Texas property owners could seek injunctions to prevent local taxing authorities from collecting property taxes if a taxing entity adopts a voter-approved tax increase and takes action that strays from the tax hike's stated purpose, under a bill introduced in the state House of Representatives.

  • August 08, 2025

    Ohio Board Says W.Va. Rental Didn't Alter Couple's Domicile

    A married couple who kept their home in Ohio while the husband rented a residence in West Virginia after starting a job there didn't prove that they abandoned their Ohio domicile for tax purposes, the Ohio Board of Tax Appeals ruled.

  • August 08, 2025

    SC Court Says Couple Can't Claim Resident Tax Classification

    The South Carolina resident property tax classification does not apply to a couple's property because the husband was not domiciled in the state during the tax years in question, the state Administrative Law Court ruled. 

  • August 08, 2025

    Georgia's General Fund Receipts In July Fall $70M

    Georgia's general fund receipts in July dropped $70 million from last year, the state Department of Revenue reported Friday.

  • August 08, 2025

    NH Total Receipts In July Trail Forecast By $4.4M

    New Hampshire's total receipts in July, the first month of the 2026 fiscal year, underperformed estimates by $4.4 million, according to the state Department of Administrative Services.

  • August 08, 2025

    Missouri Revenues In July Grew $6M From Last Year

    Missouri's total collections in the first month of the 2026 fiscal year surpassed that time frame in the previous year by $6 million, according to the state Department of Revenue.

  • August 08, 2025

    NJ Tax Court Denies Co.'s Atty Fees Bid After Settlement Deal

    A New Jersey restaurant can't seek to recoup attorney fees from the state tax agency after agreeing to settle a sales and income tax dispute, the New Jersey Tax Court ruled in a decision posted online Friday.

  • August 08, 2025

    Taxation With Representation: Latham, Alston & Bird, Orrick

    In this week's Taxation With Representation, fiber optic connector systems maker Amphenol Corp. buys CommScope's connectivity and cable solutions business, Blackstone acquires Enverus from private equity firms, investors buy a majority stake in medical device company HistoSonics Inc., and ESPN swaps an equity stake for the National Football League's NFL Network and other intellectual property.

  • August 07, 2025

    Meta Can't Ax 'Pen Register' Claim In Tax Data Tracking Row

    A California federal judge overseeing a consolidated class action accusing Meta of unlawfully collecting sensitive information from several tax filing websites has refused to cut a claim that the social media giant's tracking pixel qualifies as a "pen register" device prohibited by the state's wiretap law.  

  • August 08, 2025

    Midyear Review: A Look At The Tax Trends Shaping 2025

    Tax professionals had a lot to keep up with in the first half of 2025, from congressional action to extend the 2017 GOP tax overhaul to a tumultuous international trade scene. And the back half of the year is poised to be just as busy, with litigation over how the IRS handles employee retention tax credits, an Amazon suit in South Carolina over sales tax, and an uncertain future for global minimum tax rules. Here, dive into our slate of analysis pieces to help guide you through evolving tax litigation and policy. 

  • August 07, 2025

    Texas Senate OKs Lower Voter-Approval Property Tax Rate

    Texas would reduce its voter-approval property tax rate, the maximum rate a local government may adopt without voter approval, for large taxing units under a bill passed by the state Senate.

  • August 07, 2025

    Calif. AG Allows OTA To Decline To Enforce Tax Agency Regs

    California's Office of Tax Appeals has the authority to decline to apply tax agency regulations if it concludes applying them would present a conflict with state statute, the California attorney general's office said in an opinion.

  • August 07, 2025

    Ore. Gov. Pitches Gas, Payroll Tax Boosts For Transportation

    Oregon would raise fuel taxes, vehicle registration fees and its payroll tax under a proposal Thursday from the governor ahead of a special legislative session called to raise revenue for a state transportation funding package.

  • August 07, 2025

    Hodgson Russ Adds Former NY Tax Pros To SALT Group

    Hodgson Russ LLP has announced that two former New York state and city tax professionals have joined the firm's state and local tax practice in New York City, advising the team on complex regional tax issues.

Expert Analysis

  • Considering Possible PR Risks Of Certain Legal Tactics

    Author Photo

    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

    Author Photo

    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

  • Frames Of Deference: SALT In Review

    Author Photo

    From a challenge to New York state regulations that follows on the end of Chevron deference to a court ruling siding with the Nebraska Revenue Department's view of a tax deduction, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Navigating A Potpourri Of Possible Transparency Act Pitfalls

    Author Photo

    Despite the Financial Crimes Enforcement Network's continued release of guidance for complying with the Corporate Transparency Act, its interpretation remains in flux, making it important for companies to understand potentially problematic areas of ambiguity in the practical application of the law, say attorneys at Sidley.

  • How Methods Are Evolving In Textualist Interpretations

    Author Photo

    Textualists at the U.S. Supreme Court are increasingly considering new methods such as corpus linguistics and surveys to evaluate what a statute's text communicates to an ordinary reader, while lower courts even mull large language models like ChatGPT as supplements, says Kevin Tobia at Georgetown Law.

  • Local Taxes And Repercussions: SALT In Review

    Author Photo

    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.

  • Financial Incentives May Alleviate Affordable Housing Crisis

    Author Photo

    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.

  • Why Attorneys Should Consider Community Leadership Roles

    Author Photo

    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.

  • Firms Must Offer A Trifecta Of Services In Post-Chevron World

    Author Photo

    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.

  • 5 Tips To Succeed In A Master Of Laws Program And Beyond

    Author Photo

    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.

  • Portland's Gross Receipts Tax Oversteps City's Authority

    Author Photo

    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.

  • How Law Firms Can Avoid 'Collaboration Drag'

    Author Photo

    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.

  • Assessing The Practicality Of Harris' Affordable Housing Plan

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.