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 triple the maximum lodging tax rate counties could impose under legislation approved Monday by the state House of Representatives.
Expert Analysis
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Mentorship Resolutions For The New Year
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.
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5 Litigation Funding Trends To Note In 2025
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.
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Rethinking Litigation Risk And What It Really Means To Win
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.
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Bad Ideas From Coast To Coast: SALT In Review
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.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
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.
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5 E-Discovery Predictions For 2025 And Beyond
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.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
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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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.