State & Local

  • August 06, 2025

    Mass. Tax Collections In July Rise $7M From Last Year

    Massachusetts tax collections in July outpaced the amount collected in July 2024 by $7 million, the state's Department of Revenue reported.

  • August 06, 2025

    Alabama Net Tax Collections Through July Up $376M

    Alabama's net tax collections from October 2024 through July outpaced last year by $376 million, according to the state Department of Revenue.

  • August 05, 2025

    State & Local Tax Takeaways From July

    From litigation in state high courts to an exemption for capital gains in Missouri and state and federal communication about the new tax overhaul law, July was a hot month in the state and local tax arena. Here, Law360 looks at these and other highlights from last month.

  • August 05, 2025

    Philly Waives Estimated Payments For Formerly Exempt Cos.

    Philadelphia will waive an estimated payment requirement for businesses that will be subject to the city's business income and receipts tax for the first time because of a recent repeal of the tax's exemption threshold, the city Department of Revenue said Tuesday.

  • August 05, 2025

    McGuireWoods Adds Loeb & Loeb Tax Pro In Los Angeles

    McGuireWoods LLP is enhancing its corporate team, announcing Tuesday it is bringing in a Loeb & Loeb LLP tax expert as a partner in its Los Angeles office in Century City.

  • August 05, 2025

    Texas General Revenues Up 3.1% From Last Year

    Texas' general fund revenue from September 2024 through July outpaced last year's totals by 3.1% according to the state comptroller's office.

  • August 05, 2025

    Kansas Total Receipts In July Beat Forecast By $16M

    Kansas' total receipts in July exceeded an estimate by $16 million, according to the state Division of Budget.

  • August 05, 2025

    W.Va. Revenues In July Up $22M From Budget Forecast

    West Virginia collected $22 million more than forecast in the first month of the 2026 fiscal year, according to the State Budget Office.

  • August 05, 2025

    Pa. Bill Seeks 5-Year Reassessment Cycle For Property Taxes

    Pennsylvania would establish a schedule that would require counties to reassess property for tax purposes every five years under a bill introduced in the state Senate.

  • August 05, 2025

    Ore. Preschool Denied Tax Break For Lack Of Giving

    An Oregon preschool was correctly denied a property tax exemption, the state's tax court said, agreeing with a local assessor that the organization provided insufficient gifts or giving to merit the break.

  • August 04, 2025

    Michigan Tribe Joins State Cannabis Market

    Michigan has signed its first tribal-state compact with the Bay Mills Indian Community, which will give the federally recognized tribe the ability to sell cannabis goods within the state's borders.

  • August 04, 2025

    Calif. OTA Denies Losses On Sales Of Euros

    The California Office of Tax Appeals denied a couple's bid to claim losses on sales of euros, saying they failed to provide evidence of the basis amounts or source documents related to the transactions, according to an opinion released Monday.

  • August 04, 2025

    Calif. Tax Agency Says Stock Transfer Didn't Result In Income

    A corporation's distribution of stock in a controlled corporation to the distributing corporation's shareholders doesn't result in income to the distributing corporation or the entity that it received the stock from before the transaction, the California Franchise Tax Board said.

  • August 04, 2025

    Ark. Revenue Beats Estimate By $29M In July

    Arkansas' net general revenue in July exceeded a state estimate by $29.2 million, according to a report released Monday by the state Department of Finance and Administration. 

  • August 04, 2025

    Calif. OTA Says Ex-Dental Practice Owes Tax On Asset Sales

    A defunct California dental company that sold off its offices and assets owes sales tax on the transactions because the sales were not exempt occasional sales, the state Office of Tax Appeals said in a ruling released Monday.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

Expert Analysis

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

    Author Photo

    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.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

    Author Photo

    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.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

    Author Photo

    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.

  • Lawyers Can Take Action To Honor The Voting Rights Act

    Author Photo

    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.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

    Author Photo

    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.

  • Rock Climbing Makes Me A Better Lawyer

    Author Photo

    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.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

    Author Photo

    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.

  • Shake-Ups For Courts In Different Fields: SALT In Review

    Author Photo

    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.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

    Author Photo

    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.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

    Author Photo

    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.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

    Author Photo

    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.

  • Reading Between The Lines Of Justices' Moore Ruling

    Author Photo

    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

    Author Photo

    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

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