State & Local

  • November 20, 2025

    Phillips 66 Loses Appeal Of La. Refinery's $1 Billion Value

    Phillips 66 cannot use the sale of a refinery in another state in its arguments for lowering the $1 billion assessment of a refinery in Louisiana, a state appeals court said, rejecting the company's appeal of the valuation.

  • November 20, 2025

    Tax Group Knocks NYC Internet Activity Rule Change Plan

    New York City's first round of proposed rules following its updated interpretation of P.L. 86-272 would have a detrimental impact on businesses providing internet-based services, a taxpayer advocacy group said during a hearing Thursday.

  • November 20, 2025

    SC Retailers Must Post Senior Sales Tax Break, Dept. Says

    South Carolina retailers are required to post a sign at each entrance or cash register advising residents who are at least 85 years of age that they are eligible for a lower sales tax rate, the state Department of Revenue said in a ruling published Thursday.

  • November 20, 2025

    Ohio Senate OKs Inflation-Related Property Tax Increase Caps

    Ohio would institute inflation-related caps on certain property tax increases and raise property tax credits for certain homeowners under a package of bills approved by the state Senate.

  • November 20, 2025

    Ore. Tax Court Slashes Health Club Property Value By $1M

    An Oregon health club that was under renovation was overvalued by a local assessor and should have its value decreased by roughly $1 million, the state tax court said in a decision.

  • November 20, 2025

    Del. Decouples Parts Of Tax Code From Fed. Budget Law

    Delaware decoupled parts of its tax code from certain provisions of the federal budget law enacted in July for state corporate and personal income tax purposes under a bill signed by the governor.

  • November 19, 2025

    A&E Wins Interest Deduction Fight In NYC Tax Tribunal

    A&E Television Networks can claim a New York City unincorporated business tax deduction for interest expenses that were deductible at the federal level, the city Tax Appeals Tribunal ruled Wednesday, saying the city's tax law generally conforms to the federal code.

  • November 19, 2025

    Vehicle Fleet Leasing Co. Says NY Wrongly Assessed $3M Tax

    A vehicle fleet leasing firm should be allowed $3.1 million in sales tax credits for reductions to rental charges made at the end of its leases, the company told a New York appeals court Wednesday.

  • November 19, 2025

    Tax Court Substance Ruling Offers Silver Lining For Taxpayers

    Even though the U.S. Tax Court upheld stiff penalties under the economic substance doctrine against an eye doctor's microcaptive arrangements, the opinion generally favored taxpayers by clarifying that the IRS faces limits on when it can invoke the doctrine to audit transactions.

  • November 19, 2025

    Ore. Tax Court Lets Property Owner Amend Complaint Again

    An Oregon homeowner can file a third amendment to his challenge of his property's valuation for 2022-2023 after the state tax court rejected the man's second amended complaint, the court ruled.

  • November 19, 2025

    NJ Revenue Through Oct. $427M Higher Than Last Year

    New Jersey's general fund revenue collection from July through October beat last year's total during the same time frame by $427 million, according to the state Department of the Treasury.

  • November 19, 2025

    NY Senate Bill Would OK Added City Tax On Income Over $1M

    New York state would authorize cities imposing personal income taxes to levy an additional local income tax on residents earning more than $1 million annually under a bill introduced in the state Senate.

  • November 18, 2025

    18 States OK Marketplace Tax Assurance Form, MTC Rep Says

    A form certifying that marketplace sellers won't incur sales tax obligations on sales made through marketplace facilitators is ready to be added to the Multistate Tax Commission's website because 18 states agreed to accept the document, an MTC director said Tuesday.

  • November 18, 2025

    Wis. Justices Urged To Grant Tax Break To Catholic Charities

    The New Civil Liberties Alliance urged the Wisconsin Supreme Court to grant a group of Catholic charities an unemployment tax exemption in light of the U.S. Supreme Court's ruling that the state's application of a religious activities test on the charities was unconstitutional.

  • November 18, 2025

    US Asks To Join Cruise Industry's Challenge To Hawaii Tax

    The federal government should be allowed to join a cruise industry trade group's case against the state of Hawaii and several counties over the extension of a transient occupancy tax to cruise passengers, the U.S. Department of Justice told a Hawaii federal court.

  • November 18, 2025

    Del. House OKs Decoupling Parts Of Tax Code From Fed. Law

    Delaware would decouple parts of its tax code from certain provisions of the federal budget law enacted in July under a bill passed by the state House of Representatives.

  • November 18, 2025

    Mich. Tribunal Says Stock Transfers Uncap Property's Value

    The transfer of shares among three owners of a company that owned a Michigan property was enough to uncap the property's tax value, the Michigan Tax Tribunal ruled, rejecting a challenge to a local assessor's decision.

  • November 18, 2025

    Ind. Tax Court Nixes 'Less Egregious' Assessment For Kohl's

    An Indiana tax board erred when it relied on flawed appraisals of a Kohl's department store prepared by experts and chose the "somewhat less egregious" arguments of the company in lowering the valuations by nearly half, the state tax court said.

  • November 18, 2025

    3 Things To Know About Florida v. California At High Court

    Florida startled many in the state tax community in late October by telling the U.S. Supreme Court the state has been harmed by a special tax rule that California uses along with its single-sales-factor apportionment method. Here, Law360 explores things to know about the case.

  • November 18, 2025

    Ill. Revenue Through Oct. Beats Budget Forecast By $193M

    Illinois general revenue collection from July through October beat estimates by $193 million, according to the Office of Management and Budget.

  • November 17, 2025

    NY Panel Probes Software Use In Temp Firm's $1M Tax Fight

    Justices on a New York state appeals court grappled Monday with whether a company that helps businesses hire and manage temporary workers owes about $1 million in state sales tax because it provides its clients with software to execute its services.

  • November 17, 2025

    NY Senator Pitches Bill To Regulate, Tax Hemp Beverages

    A New York state senator has prefiled a bill to regulate the sale of intoxicating hemp cannabinoid beverages while levying a 10% tax on them.

  • November 17, 2025

    Ore. Subtraction For Retirement Distribution OK'd By Court

    An Oregon couple is entitled to a subtraction from state income for a retirement plan distribution, the state tax court said, rejecting the state tax department's argument that it should be disallowed because the original contributions were rolled over from an ineligible plan.

  • November 17, 2025

    Del. Justices Find School Districts' Tax Rates Constitutional

    A group of Delaware school districts that were allowed to impose a split property tax rate can keep their different rates for residential and nonresidential properties, the state Supreme Court ruled.

  • November 17, 2025

    MVP: Sullivan & Cromwell's Isaac Wheeler

    Isaac Wheeler of Sullivan & Cromwell LLP's tax practice advised RedBird Capital Partners on the Skydance and Paramount deal, helped xAI and X on a $113 billion transaction related to their merger and guided Tishman Speyer on its $3.5 billion refinancing of Rockefeller Center, earning him a spot as one of the 2025 Law360 Tax MVPs.

Expert Analysis

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

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