State & Local

  • August 01, 2025

    Va. Quarry Gear Not Subject To Tools Tax, Ruling Says

    Certain property owned by a Virginia limestone quarry operator was not directly used in mining or manufacturing and was therefore not subject to the local property tax on machinery and tools, the state tax commissioner said.

  • August 01, 2025

    Va. Contractor Can Get Credit For Mistaken Sales Tax

    A Virginia business that sells and installs garage doors is entitled to a tax credit for sales tax erroneously remitted on its installation contracts, the state's tax commissioner ruled.

  • August 01, 2025

    No Va. Sales Tax For Out-Of-State Publisher, Ruling Says

    A magazine publisher located outside Virginia does not owe sales and use taxes on its products shipped into the state or on related advertising services, the state tax commissioner said.

  • August 01, 2025

    Ogletree Launches Employment Tax Practice Group

    Ogletree Deakins Nash Smoak & Stewart PC announced the launch of a dedicated practice group focused on handling employment tax matters in areas such as compliance, audits and transactions related to payroll obligations.

  • August 01, 2025

    Virginia Hotel Denied Tax Break For Long Stays

    A Virginia hotel wrongly sought sales tax exemptions allowed for stays of 90 days or longer before those thresholds had actually been reached by guests, the state's tax commissioner said, rejecting the taxpayer's effort to correct an assessment.

  • August 01, 2025

    Taxation With Representation: Skadden, Wachtell, Latham

    In this week's Taxation With Representation, Union Pacific Corp. and Norfolk Southern Corp. announce megamerger plans, Palo Alto Networks acquires identity security company CyberArk, Brookfield buys British life insurer Just Group, and Duke Energy sells its Piedmont Natural Gas Tennessee local distribution business to Spire Inc.

  • August 01, 2025

    Del. Net Receipts Rise $345M From Prior Year

    Delaware's net receipts from July 2024 through June exceeded the previous fiscal year's collection by $345 million, the state Finance Department reported.

  • August 01, 2025

    NY Tax Bill Settled By Partner Who Alleged Double Taxation

    A New York resident who is the partner of a Connecticut-based asset management company has chosen to settle her case over the resident income tax credit she was denied in New York.

  • July 31, 2025

    Uber's Allies Say Georgia Tax Violates Separation Of Powers

    Georgia's highest court should review and reverse an appellate panel's decision that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, a professor and business groups told the Georgia Supreme Court.

  • July 31, 2025

    Mich. Supporters Say High Earner Ballot Initiative Moves On

    Supporters of a proposed constitutional amendment in Michigan that would levy an additional 5% tax on income over $500,000 are prepared to move forward in their efforts to put the initiative on the ballot despite a split vote Thursday from an advisory board.

  • July 31, 2025

    Tax Court OKs IRS Penalties On Captive Insurance Deductions

    A Florida business must pay penalties for underreporting six years of income, the U.S. Tax Court ruled Thursday, finding it couldn't take deductions for payments to a microcaptive insurance arrangement that didn't actually qualify as insurance.

  • July 31, 2025

    La. Board Allows Oil Co.'s Late Appraisal In Assessment Fight

    A Phillips 66 oil refinery can submit an appraisal of its property ordered before its assessment challenge was filed even though the company didn't receive the appraisal until after the deadline for evidence, the Louisiana Board of Tax Appeals ruled, reversing the state Tax Commission.

  • July 31, 2025

    Chevron's $14.8M Apportionment Claim Rejected In Oregon

    Chevron may not include commodity hedging receipts in apportionment calculations for its Oregon corporation excise taxes, the state's tax court said, rejecting the company's claim for a $14.8 million refund.

  • July 31, 2025

    Co. Pitches $33B Data Center Hub In Ariz. Opportunity Zone

    One of the largest private landowners in Arizona on Thursday pitched a $33 billion project to build the biggest data center industrial park in the state on a 3,300-acre site in a federal opportunity zone.

  • July 31, 2025

    Ohio Bill Seeks To Allow County Pot Taxes Via Referendum

    Ohio would authorize counties to impose an excise tax on the sale of adult-use marijuana if the tax is approved by a majority of voters via a ballot measure in a general or special election under a bill introduced in the state Senate.

  • July 31, 2025

    La. Co.'s Tobacco Wraps Not Subject To Higher Excise Rate

    Louisiana's increased tobacco excise tax rate doesn't apply to a tobacco wholesaler's sales of wraps because the wraps are considered nonsmoking tobacco products, the state Board of Tax Appeals found, overruling the state Department of Revenue.

  • July 31, 2025

    Ore. Farm Tax Break Wrongly Denied, Court Says

    An Oregon property was wrongly disqualified from a tax break for farm use, the state's tax court said, agreeing with the owners that the county assessor failed to take the required steps for its decision, including a site visit.

  • July 31, 2025

    Ind. Meat Co. Can Have Use Exemption, Dept. Says In Reversal

    An Indiana meat packing company should be allowed a use tax exemption for cooler and freezer equipment because the equipment qualifies for a predominant use exemption, the Department of State Revenue said, reversing its earlier determination.

  • July 30, 2025

    Peacock Says Maryland's Digital Ad Tax Violates ITFA

    Maryland's digital advertising tax violates the federal Internet Tax Freedom Act by applying only to electronic commerce, Peacock TV told the state tax court Wednesday, providing witnesses who highlighted similarities between digital and traditional advertising methods.

  • July 30, 2025

    Tax Overhaul Is Mixed Bag For Interest Expense Deductions

    Companies that are eager to increase their interest expense deductions under the new federal tax overhaul may end up with a smaller tax break than expected due to how the law factors their foreign income into the deduction calculation.

  • July 30, 2025

    Groups Warn IRS Policy Shift Could Beget Dark Money Deluge

    Leaders of national nonprofit organizations said Wednesday that the IRS' efforts to weaken a 71-year-old tax law banning churches from endorsing political candidates would lead to unlimited amounts of untraceable campaign contributions flowing through the nonprofit sector.

  • July 30, 2025

    Dechert Adds Tax Pro From PwC In DC

    Dechert LLP has continued to grow its financial services platform in Washington, D.C., with the hire of a partner from PwC.

  • July 30, 2025

    Ore. Clarifies Info Disclosure For Enterprise Zone Tax Breaks

    Oregon specified which of a business's records are exempt from disclosure when applying for an enterprise zone property tax exemption and clarified eligibility requirements under a bill signed by the governor.

  • July 30, 2025

    Car Dealer Seeks Oral Arguments In Ohio High Court Tax Fight

    A West Virginia car dealer should be able to present its case in its Ohio commercial activity tax fight to the Ohio Supreme Court in oral arguments, the dealer told the justices Wednesday.

  • July 30, 2025

    Michigan General Revenue Through June Up $901M

    Michigan's general revenue fund revenue from October through June outpaced last year's collection by $901 million, according to the State Budget Office in a report released Wednesday.

Expert Analysis

  • 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.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

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