State & Local
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August 04, 2025
Calif. OTA Upholds Nix Of $129K Research Tax Credit Claim
Research tax credits worth $129,000 were correctly denied for a California engineering company because it never revoked its previous election for an alternative credit, the California Office of Tax Appeals said in ruling released Monday.
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August 04, 2025
DC Council Advances RFK Stadium Plan With Tax Breaks
Washington, D.C., would exempt the proposed redevelopment of the Robert F. Kennedy Stadium site from property taxes, among other breaks for the development, under a package advanced by the council.
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August 04, 2025
Texas Bill Seeks Lower Voter-Approval Property Tax Rate
Texas would reduce its voter-approval property tax rate, or the rate that a local government unit may adopt without voter approval, for large taxing units under a bill introduced in the state Senate.
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August 01, 2025
New Int'l Tax Rules Heighten Discrimination Worries In States
The new federal tax law's broader tax base for international income could magnify foreign commerce discrimination concerns that are already present in states that conformed to prior iterations of the federal tax code.
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August 01, 2025
Va. Dept. Used Incorrect Tax Calculation For Telecom Co.
The Virginia Department of Taxation used the wrong methodology when calculating the tax liability of a telecommunication company owned by a single corporate member, the state tax commissioner ruled, though it concluded that the assessment should not change.
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August 01, 2025
Texas Bill Seeks Permanent Limit For Property Tax Increases
Texas would establish a permanent cap on increases in the appraised value of real property other than residence homesteads for property tax purposes if voters approve a proposed constitutional amendment authorizing the cap, as part of legislation filed in the state House of Representatives.
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August 01, 2025
Va. Commissioner Says Ad Co. Not Liable For Sales Tax
An out-of-state advertising and direct mail company using third-party vendors is not liable for Virginia sales and use tax on advertising services, including those provided by third-party vendors, the state's tax commissioner said.
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August 01, 2025
Ind. Dept. Wrongly Denied Refund To Nonresident
A woman was wrongly denied an Indiana income tax refund and assessed additional tax after proving she neither lived nor worked in the state, the Department of State Revenue said.
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August 01, 2025
Ind. Tax Dept. Agrees Remote Worker Abandoned Domicile
A couple who previously lived in Indiana were wrongly denied their full Indiana income tax refund, the Department of State Revenue said, reversing its earlier decision, because evidence was presented showing they had left the state.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.
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E-Discovery Quarterly: The Perils Of Digital Data Protocols
Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.
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Cookies, Cribs, Curiousness: SALT In Review
From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.