State & Local

  • January 29, 2025

    Colo. Panel OKs Confidentiality Rules For Sales Tax Audits

    Colorado would establish standards to protect taxpayer information held by third-party auditors during sales and use tax audits performed for local jurisdictions under legislation approved by a state Senate panel.

  • January 29, 2025

    Miss. House Bill Would Extend Tobacco Tax To Vapes

    Mississippi would include vapor products in its definition of tobacco products that are taxable as part of a bill introduced in the state House of Representatives.

  • January 29, 2025

    Idaho Updates Conformity To Federal Tax Code

    Idaho conformed the state's income tax law to changes made to the Internal Revenue Code that affect the 2024 tax year under a bill signed by the governor.

  • January 29, 2025

    NM Bill Would Offer Tax Credit For Backup Generators

    New Mexico would create an income tax credit for purchases of backup power generators as part of a bill introduced in the state House of Representatives.

  • January 29, 2025

    Ariz. House Bill Seeks Corporate Tax Rate Hike

    Arizona would boost its corporate tax rate under legislation filed in the state House of Representatives.

  • January 28, 2025

    New City Near Atlanta Survives Ga. Justices' Review

    Georgia's Supreme Court on Tuesday rejected a legal challenge to a newly created city outside Atlanta, turning back an argument from disgruntled residents that a referendum's simultaneous creation of a special tax district alongside the city violated the state's constitution.

  • January 28, 2025

    Mo. High Court To Tackle Who Can Charge Local Pot Taxes

    The Missouri Supreme Court said Tuesday it would review an appeals court ruling that barred a pair of counties from levying taxes on cannabis sales within municipalities that can charge their own taxes on the sales.

  • January 28, 2025

    Mo. Gov. Seeks DOR Help For Plan To Eliminate Income Tax

    Missouri's new governor said Tuesday that he has instructed the state tax agency to help his administration develop a long-term plan to scrap the individual income tax, but he admitted it would be a tall order to eliminate the state's largest source of general fund revenue.

  • January 28, 2025

    Minn. Tax Panel Advances 30-Day Nonresident Safe Harbor

    Minnesota would allow a 30-day safe harbor against state income tax liability for some nonresidents who work in the state short term, under legislation advanced by the Senate Taxes Committee.

  • January 28, 2025

    Ohio Board Nixes Bid To Cut Regal Theater's Value

    The Ohio Board of Tax Appeals rejected arguments that a Regal Cinemas property's value should be cut to $4 million from $11.6 million, saying the property owner didn't show that a county appraiser's valuation based on leases and rents of similar properties across seven states was flawed.

  • January 28, 2025

    Ore. Home's Value Can't Be Retroactively Upped, Court Says

    An Oregon county cannot retroactively increase a home's assessed value just because an error was made when inputting the size of an addition, the state Tax Court ruled.

  • January 28, 2025

    Tax Group Of The Year: Cravath

    Cravath Swaine & Moore LLP helped secure high-profile mergers and acquisitions for major media and communications companies in 2024, having played key roles in Paramount's $28 billion merger agreement with Skydance Media and a separate deal involving Verizon Communications, earning the law firm a spot among the 2024 Law360 Tax Groups of the Year.

  • January 28, 2025

    Ind. Office Building's Value Raised By Tax Board

    The Indiana Board of Tax Review increased the valuation of a three-story office building for tax years 2021 and 2022, agreeing with a study of comparable properties in the area presented by the local assessor.

  • January 28, 2025

    Hawaii Senate Bill Would Create New Top Tax Bracket

    Hawaii would create a new income tax bracket to impose a higher rate on joint income over $1.9 million beginning in 2030 under a bill that passed first reading in the state Senate.

  • January 28, 2025

    Ind. Tax Board Says Church's Rented-Out Home Is Taxable

    An Indiana church that owns a rental property can't claim a property tax exemption for the home, the state Board of Tax Review said in a final determination.

  • January 28, 2025

    Ariz. Senate Panel OKs Plan To Bar Property Tax On Crypto

    Arizona would exempt cryptocurrency from property taxation if a pair of measures approved by a state Senate panel is enacted and voters approve a ballot measure proposed for 2026.

  • January 28, 2025

    Hawaii Bill Would Offer Additional Film Tax Credit

    Hawaii would allow qualifying film productions to claim an additional credit equal to 5% of production costs if the project uses production facilities in the state under a bill that passed a first reading in the state Senate.

  • January 28, 2025

    Ariz. Senate Panel OKs Path For Crypto Payments Of Tax

    Arizona would authorize its agencies to enter agreements to accept cryptocurrency for tax and other payments under legislation approved by a state Senate committee.

  • January 28, 2025

    SC General Revenue Collection Through Dec. Up $739M

    South Carolina's general revenue collection from June through December was $739 million higher than during the same period last year, according to the state Board of Economic Advisors.

  • January 28, 2025

    Hawaii Bill Seeks Credit For Building With Hemp Material

    Hawaii would allow a corporate income tax credit for the cost of construction of a structure if it is made at least partially with hemp material under a bill that passed a first reading in the state Senate.

  • January 28, 2025

    Colo. Delivery Fee Targeted By Proposed Ballot Measure

    Colorado would end its 29-cent fee on retail deliveries under a draft voter initiative proposed for the 2026 statewide ballot.

  • January 28, 2025

    Maine Tax Revenues Through Dec. Up $32M Over Estimates

    Maine's total tax revenue collection from June through December beat estimates by $32 million, according to a report released Tuesday by the Department of Administrative and Financial Services.

  • January 28, 2025

    Ariz. Panel OKs Nonresident Real Estate Gains Tax Reports

    Arizona's tax department would report on the capital gains taxes paid by nonresidents under legislation advanced by a state Senate panel.

  • January 28, 2025

    NY Assembly Bills Seek Tax On Vacant Land, Buildings In NYC

    New York City would be permitted to impose taxes on certain vacant land and vacant residential properties under a pair of bills introduced in the New York state Assembly.

  • January 27, 2025

    Late Filings Didn't Stymie Tax Challenges, Conn. Justices Say

    Failing to file timely appraisals on commercial properties valued over $1 million was not fatal to several owners' tax assessment challenges under a new state law, the Connecticut Supreme Court ruled Monday, agreeing that a trial judge properly reopened the cases months after a missed deadline.

Expert Analysis

  • Mo. Solar Projects Need Clarity On Enterprise Zone Tax Relief

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    In Missouri, enhanced enterprise zones offer tax abatements that could offset the cost of solar project infrastructure, but developers must be willing to navigate uncertainty about whether the project is classified as real property, say Lizzy McEntire and Anna Kimbrell at Husch Blackwell.

  • AI Can Help Lawyers Overcome The Programming Barrier

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    Legal professionals without programming expertise can use generative artificial intelligence to harness the power of automation and other technology solutions to streamline their work, without the steep learning curve traditionally associated with coding, says George Zalepa at Greenberg Traurig.

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

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