State & Local
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April 01, 2025
Ohio Justices Won't Hear 3rd-Party Property Tax Appeal Case
The Ohio Supreme Court declined Tuesday to hear a challenge to the constitutionality of third-party property tax appeal restrictions, leaving in place an appellate court's dismissal of the matter.
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April 01, 2025
Idaho Boosts Property Tax Breaks By $100M
Idaho will increase tax breaks for property owners in the state starting this year and every year thereafter under a bill signed by the governor.
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March 31, 2025
Feds Seek $3M From Ex-Ill. Speaker, Who Wants New Trial
Former Illinois House Speaker Michael Madigan urged an Illinois federal judge to acquit him of bribery and wire fraud, or at least order a new trial, due to "numerous" jury instruction and evidentiary errors that confused and prejudiced the jury, on the same day prosecutors filed a motion for him to forfeit more than $3 million in the wake of his partial conviction.
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March 31, 2025
Mass. Rule Would Narrow P.L. 86-272 Tax Shield On Cookies
Massachusetts would become the latest state to adopt the Multistate Tax Commission's position that out-of-state companies that engage in certain internet activities aren't entitled to P.L. 86-272's protection against state income taxes under a regulation the state tax agency proposed.
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March 31, 2025
NYC Fights Group's Claim Of Biased Property Tax System
An organization that says New York City's property tax regime discriminates against minorities can't proceed with its claim, the city told the state appellate court, saying that further discovery or trial is needed.
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March 31, 2025
Tobacco Co. Says Colo. Must Give Up Extra Tax Revenue
Colorado failed to refund tobacco taxes it collected that exceeded state projections for a fiscal year and failed to lower the taxes' rates in subsequent years, violations of the state Taxpayer's Bill of Rights, a tobacco distributor said in a suit seeking a refund.
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March 31, 2025
Utah Creates Sales Tax Break For Energy Facility Operators
Utah established a sales and use tax exemption for purchases of some tangible personal property by operators of facilities that manufacture energy storage devices or equipment to provide electrical power under a bill signed by the governor.
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March 31, 2025
Utah Requires Min. Property Tax Rate Consensus Certification
Utah will 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 signed by the governor.
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March 31, 2025
Vt. General Revenue Collection Up $156M From Last Year
Vermont's general fund revenue from July through February outpaced last year during the same period by $156 million, according to a report from the state Agency of Administration released Monday
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March 30, 2025
La. Voters Reject Rewrite Of Constitution's Tax Provisions
Louisiana voters rejected an overhaul of the state constitution's tax provisions that would have reduced the maximum income tax rate that can be imposed and required tax exemptions and credits to receive supermajority approval in the state Legislature.
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March 29, 2025
Up Next At High Court: Terror Liability, Health Provider Choice
The U.S. Supreme Court will return to the bench this week to consider whether a federal law subjecting Palestinian government organizations to federal jurisdiction violates due process principles and if the Medicaid Act's provider choice provision allows individual benefit recipients to sue states over the disqualification of healthcare providers.
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March 28, 2025
Tax Pact Board Weighs Reviving Remote Seller Amnesty Plan
The Streamlined Sales Tax Governing Board is considering reviving a proposal to allow remote sellers to limit their unreported state sales tax liabilities, after a vote to adopt the plan narrowly failed last year, the board's top official said Friday.
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March 28, 2025
The Tax Angle: Dems Prep For Tax Debate; CBO Eyes Deficits
From a look at a tax briefing for House Democrats on the expiring provisions of the Republicans' 2017 tax overhaul law to the latest Congressional Budget Office outlook on making the law permanent, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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March 28, 2025
Utah Repeals Transaction Threshold For Tax On Remote Sales
Utah repealed a requirement for remote sellers who complete 200 or more annual transactions to collect and remit sales and use tax under a bill signed by the governor.
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March 28, 2025
Ky. Ends Court Deference To State Agency Interpretations
Kentucky will prevent courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, after the Legislature voted to override a veto by the governor.
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March 28, 2025
Minn. Senate Bill Seeks Social Media Data Collection Tax
Minnesota would impose a tax on consumer data collection done by social media platforms based on the number of Minnesota consumers, if the platform has more than 100,000 consumers, under a bill introduced in the state Senate.
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March 28, 2025
With Sundance On Way, Colo. Festival Tax Credit Goes To Gov.
Colorado would offer a $34 million income tax credit for the Sundance Film Festival, which decided to relocate to the state, under a bill passed Friday in the state Senate and sent to Democratic Gov. Jared Polis for approval.
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March 28, 2025
Taxation With Representation: Norton Rose, Latham, Ashurst
In this week's Taxation With Representation, Dollar Tree sells its Family Dollar business to private equity firms, eye care company Alcon buys medical technology company Lensar and Ithaca Energy PLC buys the U.K. subsidiary of Japan Petroleum Exploration Co. Ltd.
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March 28, 2025
Michigan General Revenue Through Feb. Drops By $32M
Michigan's general fund revenue from October through February underperformed collections made during the same period last year by $32 million, according to a report by the state Budget Office on Friday.
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March 28, 2025
Maine Tax Revenue Falls $28M Shy Of Forecast
Maine's total tax collection from July through February underperformed a government forecast by $28 million, according to a report by the state Department of Administrative and Financial Services.
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March 27, 2025
Mississippi Will Phase Down Income Tax, Boost Gas Tax
Mississippi will phase down its flat individual income tax rate every year until reaching 3% in 2030 and eliminate the tax in the future depending on surplus revenues under a bill the governor signed Thursday.
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March 27, 2025
Colo. Picked For Sundance As Tax Break Advances
The Sundance Film Festival will relocate to Boulder, Colorado, its organizers announced Thursday, as a bill with a tax break to attract the event advanced to the full state Senate.
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March 27, 2025
Ind. Excavation Co.'s Machines Not Exempt From Sales Tax
An Indiana excavating company isn't entitled to a sales tax exemption on machines it didn't use directly in mining operations, but it can get a use tax refund for some out-of-state purchases, the state's tax department said.
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March 27, 2025
Mich Justices Restore Toss Of Packaging Co.'s Tax Appeal
A Michigan packaging company's tax exemption appeal was properly dismissed by the state Tax Tribunal over a lack of jurisdiction, the Michigan Supreme Court ruled, overturning an appellate court decision.
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March 27, 2025
Colo. House OKs Suspending Interim Tax Committees
Two interim tax committees in Colorado, along with several other panels, would not meet in 2025 under legislation approved unanimously by the state House.
Ohio Justices Skeptical Of Tax On Items Temporarily In State
Several Ohio Supreme Court justices sounded inclined Tuesday to agree with claims from out-of-state businesses that their receipts from sales of products shipped to Ohio warehouses before being sent to other states shouldn't be subject to Ohio's gross receipts tax.
Justices Probe Wis. Denial Of Exemption To Catholic Charities
Justices of the U.S. Supreme Court seemed deeply skeptical Monday that Wisconsin was on firm constitutional grounds in denying an unemployment tax exemption to a group of Catholic charities because, as the state claimed, they were not operated primarily for religious purposes.
Key State And Local Tax Takeaways From March
State legislatures intensified work in March with an eye toward winding down their sessions, giving rise to significant measures that included Kentucky lawmakers' override of a veto on judicial deference and an income tax cut in Utah. Here, Law360 presents state and local tax developments to know from the past month.
Ohio Justices Skeptical Of Tax On Items Temporarily In State
Several Ohio Supreme Court justices sounded inclined Tuesday to agree with claims from out-of-state businesses that their receipts from sales of products shipped to Ohio warehouses before being sent to other states shouldn't be subject to Ohio's gross receipts tax.
Justices Probe Wis. Denial Of Exemption To Catholic Charities
Justices of the U.S. Supreme Court seemed deeply skeptical Monday that Wisconsin was on firm constitutional grounds in denying an unemployment tax exemption to a group of Catholic charities because, as the state claimed, they were not operated primarily for religious purposes.
Key State And Local Tax Takeaways From March
State legislatures intensified work in March with an eye toward winding down their sessions, giving rise to significant measures that included Kentucky lawmakers' override of a veto on judicial deference and an income tax cut in Utah. Here, Law360 presents state and local tax developments to know from the past month.
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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Key State And Local Tax Takeaways From March
State legislatures intensified work in March with an eye toward winding down their sessions, giving rise to significant measures that included Kentucky lawmakers' override of a veto on judicial deference and an income tax cut in Utah. Here, Law360 presents state and local tax developments to know from the past month.
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The Tax Angle: Dems Prep For Tax Debate; CBO Eyes Deficits
From a look at a tax briefing for House Democrats on the expiring provisions of the Republicans' 2017 tax overhaul law to the latest Congressional Budget Office outlook on making the law permanent, here's a peek into a reporter's notebook on a few of the week's developing tax 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.
Expert Analysis
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Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
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What Is Right And What Is Not: SALT In Review
From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
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Adapting To Private Practice: From Fed. Prosecutor To BigLaw
Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.
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Firms Still Have Lateral Market Advantage, But Risks Persist
Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Making The Opportunity Zones Program Great At Last
As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.
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We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.
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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.