State & Local
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March 18, 2025
Mich. House OKs Permanent Automatic Income Tax Rate Cut
Michigan would lower its income tax rate back down to where it was in 2023 and make the tax cut permanent, unless the Legislature voted to change it, under a bill the state House of Representatives passed Tuesday.
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March 18, 2025
Verizon Seeks $24.7M Refund In Challenge To Fla. Tax Rules
A Florida regulation that determines the tax treatment for certain receipts from telecommunications companies unconstitutionally burdens interstate commerce and taxes activity that occurs in other states, Verizon argued to a state court in protesting a $24.7 million Florida tax refund denial.
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March 18, 2025
Biz Groups Pan Corporate Tax Info Disclosure In Minn. Bill
Business groups criticized Tuesday a provision in a Minnesota omnibus tax package that would require disclosure of the tax information of many large corporations, saying it would violate those companies' privacy and hurt the state economically.
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March 18, 2025
Texas Supreme Court Affirms GEO Isn't Tax-Exempt
Private prison operator GEO Group Inc., which has operated detention facilities in Texas, isn't eligible for a refund of state taxes because it doesn't qualify for an exemption as a government agent or instrumentality, the Texas Supreme Court affirmed.
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March 18, 2025
Bank Groups Push For Permanent Block On Ill. Swipe Fee Law
Banking industry groups moved late Monday to deliver a final blow to an Illinois state law that bans swipe fees on tax and tip portions of payment card transactions, asking a Chicago federal judge to go ahead and finish off the ban before it takes effect this summer.
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March 18, 2025
Wash. Revenues Through March 10 Beat Forecasts By $56M
Washington state's total general revenue from Nov. 11 through March 10 beat estimates by $56 million, according to a report by the state Economic and Revenue Forecast Council.
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March 18, 2025
NY Tax Collections Through Feb. Up $8B From Last Year
New York's tax collection from April through February outpaced last year's total by $8 billion, according to a report by the state Department of Taxation and Finance.
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March 18, 2025
Tenn. To Cut Shared Tax Revenue For Late Municipal Audits
Tennessee will require municipal governments to timely submit mandatory annual audits to the state comptroller and will impose penalties that reduce the amount of sales tax revenue shared with municipalities that miss the deadline under a bill signed by the governor.
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March 18, 2025
Minn. Plan For Surplus Revenue Refunds Stalls On Tie Vote
A Minnesota plan to return portions of surplus revenues to taxpayers under a constitutional amendment stalled in the state House as a bill to place that proposal on the ballot fell short of passage with a tie vote.
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March 17, 2025
The Tax Angle: Lawmakers Huddle To Mull TCJA
From a look at the three-day legislative retreat held by House Democrats to Ways and Means Republicans meeting behind closed doors to discuss the 2017 GOP tax overhaul, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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March 17, 2025
Md. Digital Ad Tax Law Violates 1st Amendment, 4th Circ. Told
Maryland's digital ad tax law includes a content-based ban on speech and violates the First Amendment, the U.S. Chamber of Commerce and others told the Fourth Circuit on Monday, seeking to overturn a district court decision upholding the tax.
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March 17, 2025
Ore. Lawmakers OK $5B Insurer, Hospital Tax Extension
Oregon would extend medical provider and insurance assessments otherwise slated to expire, raising $5 billion for the state's healthcare programs over four years, under legislation passed Monday by the state Senate.
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March 17, 2025
Kleinberg Kaplan Adds Simpson Thacher Atty As Tax Partner
Kleinberg Kaplan announced Monday that it has added a Simpson Thacher & Bartlett LLP attorney to help provide clients with expertise on tax aspects of private investment fund formation and operation, as well as mergers and acquisitions, joint ventures and financings.
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March 17, 2025
Pa. Net Revenues Down $104M From Forecast
Pennsylvania's general fund revenue from July through February underperformed forecasts by $104 million, according to a report by the state Department of Revenue released Monday.
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March 17, 2025
Minn. Senate Bill Proposes Retailer Tax Collection Allowance
Minnesota would allow a retailer to retain a portion of its sales and use tax collection to pay for the administrative cost of remitting sales and use tax under a bill introduced Monday in the state Senate.
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March 17, 2025
NJ Tax Collection Through Feb. Increases By $1 Billion
New Jersey's major revenues from July through February jumped by $1 billion over last year, according to a report by the state Department of the Treasury.
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March 17, 2025
Ark. Allows Intercepting Tax Returns To Collect Court Fines
Arkansas authorized courts that have sentenced criminal defendants to pay fines or other costs to collect unpaid amounts through intercepting a defendant's state income tax return, under a bill signed by Gov. Sarah Huckabee Sanders.
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March 17, 2025
Belkin Burden Hires Tax Exemption, Zoning Experts
Belkin Burden & Goldman LLP announced Monday it has added five new attorneys from Seiden & Schein PC who will form the firm's new tax exemptions and zoning incentives department.
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March 17, 2025
Minn. Bill Seeks Vote For Sales Tax Hike For Housing
Minnesota would boost its sales tax rate by 0.375 of a percentage point to fund housing efforts under a constitutional amendment proposed for a vote in the 2026 election under legislation introduced in the state Senate.
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March 17, 2025
Ill. Revenues Beat Budget Forecasts By $20M
Illinois' total revenues from July through February topped forecasts by $20 million, according to the Governor's Office of Management and Budget.
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March 17, 2025
DC Commercial Property Taxable Values Drop Nearly 8%
Commercial property values in Washington, D.C., dropped 7.87% in their 2025 assessments compared with a year earlier, the district's tax office said.
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March 14, 2025
Mich. Panel Revives Hangar's Property Tax Challenge
The Michigan Court of Appeals revived a company's argument that it is exempt from a city's tax on a hangar it leased from a regional airport authority, saying the state Tax Tribunal should have required the municipality to prove that a tax statute applied to the company.
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March 14, 2025
Ariz. Sen. OKs Expansion Of Tax Break For Aviation Gear
Arizona would expand its transaction privilege and use tax exemptions for aircraft communication instruments and tools used to maintain an aircraft to general aviation aircraft under a bill passed in the state Senate.
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March 14, 2025
Texas Justices Affirm Private Prison Co.'s Exemption Denial
A private prison operator with facilities in Texas was correctly denied a sales tax exemption granted to government agencies or instrumentalities of the state, the Texas Supreme Court ruled Friday.
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March 14, 2025
Colo. Sen. Panel OKs Premium Drop In Family Leave Program
Colorado would lower the premium for the state's paid family medical leave insurance program and double its benefit for parents of newborns in intensive care under legislation passed Friday by a Senate Committee.
Microsoft Cost-Share Receipts Tax Fight Sent To Trial In Mich.
Microsoft's challenge to Michigan's tax treatment of its cost-sharing agreement receipts is headed to trial after the state's tax tribunal said more proceedings are necessary to determine whether the ownership of the intellectual property in dispute is divided between the company and its affiliates.
Ark. Sale Of Arby's Restaurants Not Biz Income, Judge Rules
A now-defunct corporation that was the largest franchisee of Arby's fast-food restaurants did not earn business income in Arkansas when it sold the brand because it was not in the business of disposing of such property, a state trial court ruled in an opinion obtained Monday by Law360.
What To Do, And Not To Do, Before A State Tax Court Judge
Many practitioners and state government officials will face a state tax court judge at some point in their careers, and sometimes getting off on the right foot means knowing what not to do, four current and former judges said.
Microsoft Cost-Share Receipts Tax Fight Sent To Trial In Mich.
Microsoft's challenge to Michigan's tax treatment of its cost-sharing agreement receipts is headed to trial after the state's tax tribunal said more proceedings are necessary to determine whether the ownership of the intellectual property in dispute is divided between the company and its affiliates.
Ark. Sale Of Arby's Restaurants Not Biz Income, Judge Rules
A now-defunct corporation that was the largest franchisee of Arby's fast-food restaurants did not earn business income in Arkansas when it sold the brand because it was not in the business of disposing of such property, a state trial court ruled in an opinion obtained Monday by Law360.
What To Do, And Not To Do, Before A State Tax Court Judge
Many practitioners and state government officials will face a state tax court judge at some point in their careers, and sometimes getting off on the right foot means knowing what not to do, four current and former judges said.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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The Tax Angle: Lawmakers Huddle To Mull TCJA
From a look at the three-day legislative retreat held by House Democrats to Ways and Means Republicans meeting behind closed doors to discuss the 2017 GOP tax overhaul, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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FTA Eyes Key Guidelines For Tax Agencies On AI Use
A white paper on generative artificial intelligence that the Federation of Tax Administrators is slated to release this year could provide state and local tax agencies with key guidelines on how to approach incorporating the tools into their tax administration practices.
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How A Showcase Prosecution Collapsed For New Jersey's AG
New Jersey Attorney General Matthew Platkin took a risk that backfired when he used over 100 pages to lay out his case accusing George E. Norcross III, one of the Garden State's most influential businessmen, of leading a racketeering enterprise to deepen his commercial footprint in a struggling city.
Expert Analysis
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Making The Case For Rest In The Legal Profession
For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.
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4 Ways Women Attorneys Can Build A Legal Legacy
This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Judge's Pointers For Adding Spice To Dry Legal Writing
U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
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As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.