State & Local
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March 12, 2025
Lighting Co. Says Ill. Remote Seller Tax Rule Burdensome
An Illinois law on sourcing of sales for tax purposes places an undue burden on remote sellers, a lighting equipment wholesaler told a state tax tribunal, saying it did not have sufficient nexus with the state to justify being subject to state sales taxes.
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March 12, 2025
Ore. House Bill Seeks Income Subtraction For Tips
Oregon would allow a subtraction modification equal to a taxpayer's tipped income beginning in 2026 under a bill introduced in the state House of Representatives.
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March 12, 2025
ND Lawmakers OK Recommending Tribal Land Taxation Study
North Dakota would direct state lawmakers to consider studying issues related to the taxation of land owned by enrolled tribal members who reside on Native American reservations under a bill passed by the state Legislative Assembly and headed to the governor.
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March 12, 2025
Md. Senate Panel OKs Digital Ad Tax Appeal Process
Assessments of Maryland's digital advertising gross revenue tax would be subject to the same administrative appeals process as most other taxes in the state under legislation passed Wednesday by the Senate Budget and Taxation Committee.
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March 11, 2025
NY Lawmakers Pitch Tax Hikes, Retaining Entity Tax Deadline
New York would raise the state's top personal and corporate income tax rates in budget plans that state lawmakers released that varied from certain elements of Gov. Kathy Hochul's budget proposal, including by eschewing Hochul's suggestion to push back the annual election date for entity-level taxes.
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March 11, 2025
With Guardrails, AI Is A Valuable Tax Tool, Tax Pros Say
Relevance of artificial intelligence in the tax world is expanding rapidly, and individuals and businesses should consider using it as long as cautions and guidelines are in place, tax professionals who have adopted the technology said Tuesday.
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March 11, 2025
12 Govs. Assert States' Sovereignty Against CTA In 5th Circ.
A dozen Republican governors, led by Georgia Gov. Brian Kemp, urged the Fifth Circuit to maintain a nationwide block of enforcement of the Corporate Transparency Act, arguing the law undermines the traditional authority states have to regulate businesses.
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March 11, 2025
Ohio High Court Orders City Tax Question To Appear On Ballot
An Ohio county board of elections disregarded state law when it stopped a city's proposed extension of an additional income tax levy from appearing on a ballot, the state Supreme Court ruled Tuesday.
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March 11, 2025
Carlton Fields Tax Ace Jumps To Trenam Law In Fla.
Florida's Trenam Law has added a past chair of the tax section of the state bar after her 25-year stint at Carlton Fields PA.
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March 11, 2025
NY High Court Judges Quiz Attys On Scope Of Information Tax
New York Court of Appeals judges wrestled Tuesday with whether a lower court correctly found that a research company's measuring of the effectiveness of advertising campaigns constituted taxable information services, with the chief judge pondering whether the ruling could render legal services taxable.
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March 11, 2025
Minn. General Revenues In Feb. $116M Ahead Of Forecasts
Minnesota's general revenue collection in February exceeded budget forecasts by $116 million, according to a report by the state Department of Management and Budget.
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March 11, 2025
Indiana Tax Collection Through Feb. Beats Estimate By $151M
Indiana's general revenue collection from July through February outpaced forecasts by $151 million, according to a report from the State Budget Agency.
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March 11, 2025
Calif. Revenues Through February Up $4.3B From Forecast
California's revenue collection from July through February outpaced estimates by $4.3 billion, according to a report by the state Comptroller's Office.
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March 11, 2025
Minn. Panel Advances Flat Tax On Charitable Gambling
Minnesota would reduce its tax rate on receipts of lawful gambling conducted by charitable institutions to a flat 5% under legislation advanced Tuesday by a House Committee.
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March 11, 2025
Wis. Senate Prez Rejects Gov.'s Proposed High-Earner Tax
The president of the Wisconsin Senate rejected the governor's budget proposals, which include a new income tax bracket for high earners and a property tax freeze, saying Republicans would take the lead in crafting tax policy in this year's budget.
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March 11, 2025
Utah Lawmakers OK Min. Tax Rate Consensus Certification
Utah would require a minimum property tax rate imposed by school districts to be certified by the state's tax commission, the governor's Office of Planning and Budget and the state Legislature's Office of the Legislative Fiscal Analyst under a bill approved by state lawmakers and headed to the governor.
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March 11, 2025
Ore. House Panel OKs Boosting Film Fund Tax Credit
Oregon would boost the amount of tax credits available to those who donate to a state fund promoting the production of films and other media under legislation approved unanimously by a legislative panel.
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March 10, 2025
Cutting IRS Staff May Shift Audit Burden To States, Pros Say
A possible cut in half of the number of Internal Revenue Service employees, floated by President Donald Trump's administration, could profoundly affect state tax administration, particularly if states become more responsible for auditing federal taxable income, tax pros said Monday.
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March 10, 2025
Texas Committee Weighs Financial Transactions Tax Ban
Texas would have voters decide whether to prevent the state from taxing securities transactions under a joint resolution that would put the state on the road to becoming a global capital market, its sponsor told the House Ways and Means Committee on Monday.
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March 10, 2025
Ariz. Power Co. Asks Justices To Review Tax On Tribal Plant
An energy company asked the U.S. Supreme Court to review Arizona court decisions that said a power plant it owns on tribal land is subject to property taxes, arguing that privately owned improvements located on Native American reservations are exempt from state and local taxes.
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March 10, 2025
Utah Lawmakers OK Tax Break For Energy Facility Operators
Utah would provide a sales and use tax exemption for operators of facilities that manufacture energy storage devices or equipment under a bill passed by state lawmakers and headed to the governor.
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March 10, 2025
SC Court Should Reverse $7.7M Assessment, Mastercard Says
The South Carolina Appeals Court should rely on precedent when determining Mastercard's income-producing activity in the state and reverse an administrative law judge's determination upholding a $7.7 million corporate income tax assessment, the company told the court.
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March 10, 2025
Colo. Proposal Seeks Taxpayer Votes On New State Fees
Colorado voters could decide whether to require future votes to approve new state fees and other charges to fund major state enterprises under a pair of proposed initiatives with titles approved by a state board.
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March 10, 2025
Tax Pro Rejoins Norton Rose From Reed Smith In Houston
Norton Rose Fulbright announced Monday that it has bulked up in the face of increased demand in the corporate transactions space with the return of a tax partner in Houston who came aboard from Reed Smith LLP.
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March 10, 2025
Colo. House OKs County Lodging Tax Rate Increases
Colorado would increase the maximum lodging tax rate counties could impose under legislation approved Monday by the state House of Representatives.
Expert Analysis
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Litigation Funding Disclosure Key To Open, Impartial Process
Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.
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What NFL Draft Picks Have In Common With Lateral Law Hires
Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.