State & Local
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March 28, 2025
Ky. Ends Court Deference To State Agency Interpretations
Kentucky will prevent courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, after the Legislature voted to override a veto by the governor.
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March 28, 2025
Minn. Senate Bill Seeks Social Media Data Collection Tax
Minnesota would impose a tax on consumer data collection done by social media platforms based on the number of Minnesota consumers, if the platform has more than 100,000 consumers, under a bill introduced in the state Senate.
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March 28, 2025
With Sundance On Way, Colo. Festival Tax Credit Goes To Gov.
Colorado would offer a $34 million income tax credit for the Sundance Film Festival, which decided to relocate to the state, under a bill passed Friday in the state Senate and sent to Democratic Gov. Jared Polis for approval.
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March 28, 2025
Taxation With Representation: Norton Rose, Latham, Ashurst
In this week's Taxation With Representation, Dollar Tree sells its Family Dollar business to private equity firms, eye care company Alcon buys medical technology company Lensar and Ithaca Energy PLC buys the U.K. subsidiary of Japan Petroleum Exploration Co. Ltd.
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March 28, 2025
Michigan General Revenue Through Feb. Drops By $32M
Michigan's general fund revenue from October through February underperformed collections made during the same period last year by $32 million, according to a report by the state Budget Office on Friday.
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March 28, 2025
Maine Tax Revenue Falls $28M Shy Of Forecast
Maine's total tax collection from July through February underperformed a government forecast by $28 million, according to a report by the state Department of Administrative and Financial Services.
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March 27, 2025
Mississippi Will Phase Down Income Tax, Boost Gas Tax
Mississippi will phase down its flat individual income tax rate every year until reaching 3% in 2030 and eliminate the tax in the future depending on surplus revenues under a bill the governor signed Thursday.
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March 27, 2025
Colo. Picked For Sundance As Tax Break Advances
The Sundance Film Festival will relocate to Boulder, Colorado, its organizers announced Thursday, as a bill with a tax break to attract the event advanced to the full state Senate.
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March 27, 2025
Ind. Excavation Co.'s Machines Not Exempt From Sales Tax
An Indiana excavating company isn't entitled to a sales tax exemption on machines it didn't use directly in mining operations, but it can get a use tax refund for some out-of-state purchases, the state's tax department said.
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March 27, 2025
Mich Justices Restore Toss Of Packaging Co.'s Tax Appeal
A Michigan packaging company's tax exemption appeal was properly dismissed by the state Tax Tribunal over a lack of jurisdiction, the Michigan Supreme Court ruled, overturning an appellate court decision.
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March 27, 2025
Colo. House OKs Suspending Interim Tax Committees
Two interim tax committees in Colorado, along with several other panels, would not meet in 2025 under legislation approved unanimously by the state House.
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March 27, 2025
Utah Cuts Income Tax Rates, Expands Social Security Credit
Utah trimmed its individual and corporate income tax rates, its corporate franchise tax rate and expanded eligibility for a Social Security benefits tax credit under legislation signed by the governor.
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March 27, 2025
Ind. Medical Center Correctly Denied Sales Tax Refund
An Indiana medical center was correctly denied its request for a sales tax refund for purchases of oxygen and prosthetics because the purchases didn't qualify as tax-exempt medical equipment, the Department of State Revenue said.
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March 27, 2025
Ore. Snowplow Business Not A Hobby, State Tax Court Rules
An Oregon couple's snowplowing operation was a legitimate business, the state tax court said, reversing the state tax department's determination that the enterprise was only a hobby but holding that the owners failed to adequately document deductible expenses beyond those already agreed upon by the parties.
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March 27, 2025
Ind. Eatery Denied Sales Tax Refund For Chef Attire
An Indiana restaurant was correctly denied a sales tax refund for purchases of aprons and chef's linens, the state's tax agency found, saying the purchases weren't essential to the restaurant's production process.
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March 27, 2025
Colo. Senate Panel Votes To Raise Lodging Tax Cap
Colorado would boost the maximum lodging tax rate its counties could impose under legislation approved by a state Senate panel.
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March 26, 2025
Duke Energy Wins $20M In SC Investment Credits On Appeal
Duke Energy can have about $20 million in tax credits that were disallowed by South Carolina's tax agency because the law governing the credits grants a $5 million annual limit, not a $5 million lifetime limit, an appeals court ruled Wednesday, overturning an administrative law judge.
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March 26, 2025
Ariz. House Panel OKs Plans For Tax Cuts Tied To Surplus
Arizona would review its flat individual income tax rate yearly and lower it to cut projected state surpluses in half under plans in a pair of bills approved by a state House panel Wednesday.
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March 26, 2025
Neb. Bill Amendment Seeks Tax Break For Defense Companies
Nebraska would create a withholding tax credit for defense industry contractors in a bid to attract new companies and their workers under a proposed bill amendment floated during the unicameral Legislature's Revenue Committee public hearing Wednesday.
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March 26, 2025
NBC Had Nexus With Oregon, State Tax Court Affirms
NBCUniversal had substantial nexus with Oregon in tax years 2006 to 2010 through its contracts with seven affiliate stations and is liable for state corporate income tax, the state tax court ruled, rejecting an appeal by the company.
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March 26, 2025
Mich. Bill Would Allow Deduction For Broadband Grants
Michigan would allow companies that receive grants to expand broadband access to deduct the grant amounts from their gross income under a bill introduced in the state House of Representatives.
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March 26, 2025
Medical Pot Center Not Exempt From 2017 Michigan Sales Tax
A Michigan appeals panel has rejected a medical cannabis provisioning center's argument that it was exempt from sales tax in 2017, saying it is not entitled to the same exemption as primary caregivers and could not rely on a 2011 nonbinding letter in its argument.
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March 26, 2025
Utah To End Mining Exploration Severance Tax Credit In 2037
Utah will repeal a severance tax credit for mining exploration in 2037 under a bill signed by the governor.
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March 26, 2025
Pa. Senate Panel Approves Quicker Corporate Tax Cut
Pennsylvania would reduce its corporate income tax rate to 4%, ahead of planned reductions to the rate over a nine-year period, under a bill advanced by a Senate committee Wednesday.
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March 25, 2025
Youngkin Backs Off More Car Tax Relief, Taxes On Tips
Virginia Gov. Glenn Youngkin has abandoned proposals to credit some residents for car tax payments and eliminate taxes on tips after the Democratic-controlled General Assembly made it clear it would not pass those plans from the Republican governor.
Expert Analysis
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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.
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Lawyers Can Take Action To Honor The Voting Rights Act
As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.
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How To Grow Marketing, Biz Dev Teams In A Tight Market
Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
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Rock Climbing Makes Me A Better Lawyer
Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.
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Think Like A Lawyer: Dance The Legal Standard Two-Step
From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.
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Shake-Ups For Courts In Different Fields: SALT In Review
From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects
With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.
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Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.
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Now More Than Ever, Lawyers Must Exhibit Professionalism
As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.