State & Local
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November 04, 2025
Ohio Board Bumps Apartment Building's Value
An apartment building should have its value increased from $24 million to $41.5 million based on its most recent sales price, the Ohio Board of Tax Appeals ruled.
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November 04, 2025
Calif. OTA Upholds Co.'s Late Penalty Assessments
Deutsche Bank Securities owes the late penalty amounts assessed by the California Department of Taxation and Finance because the company failed to show the penalties shouldn't apply to its late and miscalculated tax payments, the state Office of Tax Appeals ruled.
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November 04, 2025
Ore. Can Use Revised Argument In Apple Refund, Court Says
The Oregon Department of Revenue was correct to use a revised legal theory to determine Apple's tax liability and related refund in a dispute over apportionment, the state tax court said.
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November 04, 2025
Texas General Revenue Up 0.5% From Last Year
Texas general fund revenue in September and October outpaced the same period last year by 0.5%, according to the state comptroller.
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November 04, 2025
W.Va. Revenue Through October Beat Estimates By $103M
West Virginia general revenue collection from July through October outpaced estimates by $103 million, according to the state Department of Revenue.
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November 04, 2025
Ill. Senate Measure Would Urge Alignment With Fed. Tax Law
Illinois lawmakers would urge Democratic Gov. JB Pritzker not to decouple the state's tax policy from tax changes contained in the federal budget law enacted in July under a resolution filed in the state Senate.
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November 03, 2025
Insurance Law Firm's Bid For $600K Biz Tax Refund Flops
Washington appellate judges spurned a Pacific Northwest law firm's request for a roughly $600,000 tax refund on Monday, agreeing with state regulators that the firm owes business taxes on legal services for insurance clients when the litigation unfolded within the Evergreen State.
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November 03, 2025
State & Local Tax Takeaways From October
From continued interest on several fronts in taxing digital products to New York City's proposed regulations for aligning with the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections, October was a busy month in state and local tax. Here, Law360 looks at these and other highlights from the past month.
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November 03, 2025
Mo. Overpayment Refund Law Burdens Tax Dept., Report Says
A change in Missouri law that allowed taxpayers an additional seven years to claim refunds of overpaid sales and use taxes has created administrative burdens for the state Department of Revenue while an increase in overpayments has occurred, the state auditor said in a report.
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November 03, 2025
Calif. Co. Owes Sales Tax On $8.7M Purchase, OTA Says
A California flooring company owes sales tax on $8.7 million in unreported purchases, the state Office of Tax Appeals said in a ruling released Monday, saying the state's tax administration correctly calculated the purchase amount.
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November 03, 2025
Tribes Push Supreme Court To Overturn Okla. Tax Ruling
The Oklahoma Supreme Court incorrectly ruled that a member of the Muscogee Creek Nation owes Oklahoma income tax, groups representing Native American tribes told the U.S. Supreme Court, asking the justices to hear the case and reverse the ruling.
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November 03, 2025
Mich. Panel Says Cargo Containers Aren't Taxable Fixtures
Cargo containers that were used for storage on an agricultural property shouldn't be factored into the parcel's assessed value because they weren't annexed to the property, the Michigan Court of Appeals ruled, reversing a state Tax Tribunal decision.
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November 03, 2025
DC Bill Would Keep Income Tax On Tips, Overtime
Washington, D.C., would decouple from federal tax provisions offering certain business tax breaks and deductions for tips and overtime pay under emergency legislation proposed in the district's council.
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November 03, 2025
Veteran Tax Controversy Atty Moves Team To Kostelanetz
A longtime New Jersey tax attorney and three of his associates have joined Kostelanetz LLP, the boutique tax firm announced Monday, saying it expected them to bolster its tax controversy practice and add to its commitment to volunteer work and legal education.
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November 03, 2025
California Panel Upholds Sales Tax On Hoist Leases
A company's provision of hoists used in construction projects as well as ancillary equipment was mostly subject to sales tax, the California Office of Tax Appeals affirmed in a decision released Monday.
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November 03, 2025
Del. Gov. Calls Session For Potential $400M Revenue Shortfall
Delaware's governor called the General Assembly into an extraordinary session scheduled for this month, saying changes to the federal tax code may create a $400 million revenue shortfall in the coming years.
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November 03, 2025
Maine Revenues Through Sept. Beat Budget By $75M
Maine's general fund revenue from July through September outpaced government forecasts by $75 million, according to the state Department of Administrative and Financial Services.
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November 03, 2025
Ore. Vehicle Tax Deductions Denied For Delivery Driver
An Oregon resident driving his personal vehicle for delivery companies failed to substantiate $47,000 in deductions he claimed, the Oregon Tax Court said, upholding a state tax department finding.
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November 03, 2025
Ill. Lawmakers OK Depreciation Changes, Extending Entity Tax
Illinois would make its pass-through entity tax election available to eligible taxpayers beyond 2025 and enact changes to state income tax law governing the application of federal bonus depreciation provisions under a bill approved by state lawmakers and headed to Democratic Gov. JB Pritzker.
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October 31, 2025
Twin Peaks Lender Says Developer Defaulted On $12M Loan
A Florida franchisee group is suing a developer in state court over a $12 million loan to build two Twin Peaks restaurants in an EB-5 visa program, alleging the developer defaulted on the note and then told the IRS that it converted the loan into equity interest.
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October 31, 2025
Up Next At High Court: Tariffs, Fugitives & Contractor Liability
The U.S. Supreme Court will begin its November oral argument session Monday, during which the justices will consider President Donald Trump's authority to impose tariffs on foreign countries under an emergency statute, whether military contractors can be held liable for alleged breaches of contracts in war zones, and if there are time limits for litigants who want to vacate a void judgment. Here, Law360 breaks down the week's oral arguments.
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October 31, 2025
Ill. Lawmakers OK Transit Funding Without Billionaires' Tax
Illinois would stave off a projected shortfall in transit funds by redirecting sales tax revenue and increasing certain sales tax rates and tolls under a bill passed by the Legislature on Friday that excluded a previously proposed billionaires' tax.
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October 31, 2025
Taxation With Representation: Skadden, Davis Polk
In this week's Taxation With Representation, American Water Works Co. and Essential Utilities announce a merger, semiconductor companies Skyworks and Qorvo combine to create an industry giant, and Terex Corp. and REV Group team up to form a specialty equipment manufacturer.
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October 31, 2025
Vt. General Revenues Through Sept. Up $11M From Last Year
Vermont's general fund revenue collection from July through September outpaced last year by $11 million, according to the state's Agency of Administration.
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October 31, 2025
Wis. Senate Bill Would Create Firearm Tax Break
Wisconsin would establish two sales tax holidays for firearm sales under a bill introduced in the state Senate.
Expert Analysis
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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.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
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.
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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.
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The Strategic Advantages Of Appointing A Law Firm CEO
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.
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How Cos. Can Build A Strong In-House Pro Bono Program
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.
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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.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
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.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
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.
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Congress Can And Must Enact A Supreme Court Ethics Code
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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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.