State & Local

  • September 05, 2024

    Holland & Knight Appoints Former Perkins Coie Tax Partner

    Holland & Knight LLP appointed a partner to its Portland, Oregon, office who previously served as a partner in energy tax law for Perkins Coie LLP, the firm announced.

  • September 05, 2024

    MTC Digital Work Group Ponders Tax Of Bundled Transactions

    The Multistate Tax Commission work group aiming to harmonize state tax rules for digital products released a first draft Thursday on procedures for how to tax products that are sold in a bundle, but it has not yet narrowed down specific recommendations for states.

  • September 05, 2024

    Ind. Hospital Denied Sales Tax Refund For Medical Goods

    An Indiana-based hospital can't claim a sales tax refund on purchases of certain medical items, the state Department of Revenue said, finding the items didn't qualify as tax-exempt prosthetics or drugs.

  • September 05, 2024

    NJ To Offer Brownfield Tax Credits For Solar Projects

    New Jersey will bolster its tax credits for its brownfields redevelopment incentive program and grant tax credits to solar energy projects built on closed landfills as part of a bill signed by Gov. Phil Murphy.

  • September 05, 2024

    Texas Revenues Rise 1% In 2024 Fiscal Year

    Texas' general revenue collection from September 2023 through August was roughly 1% higher than it was in the prior fiscal year, the state comptroller's office said.

  • September 05, 2024

    Indiana Co. Entitled To Tax Refund On Research Expenses

    An Indiana research company can get a sales tax refund on some of its purchases of equipment it uses in research operations, but not on items such as office supplies and furniture, the Department of State Revenue said.

  • September 05, 2024

    Ohio Floats Rule Defining Transient Guests For Tax Purposes

    Customers renting sleeping accommodations in Ohio for less than 30 consecutive days would be defined as transient guests under a draft rule released Thursday by the state tax department.

  • September 05, 2024

    Ind. Tax Dept. Finds Co.'s Refund Request Timely

    A corporation's Indiana income tax refund claim for 2015 was timely filed in 2023 as adjustments were made to its federal return, the state Department of Revenue said.

  • September 05, 2024

    Ind. Dept. OKs Transport Sales Tax Break For Waste Hauler

    An Indiana company that transports municipal sewage waste was entitled to a sales tax refund on certain purchases, the state Department of Revenue said, because the items purchased were used for the public transportation of property.

  • September 04, 2024

    Ohio Justices Affirm School Board's Right To Past Tax Appeal

    An Ohio law that bars school boards from appealing certain valuation rulings from boards of revision doesn't apply to complaints that were pending when the restriction took effect in 2022, the state Supreme Court affirmed Wednesday.

  • September 04, 2024

    Colo. Cuts Property Tax Assessment Rates, Limits Growth

    Colorado will cut property tax assessment rates and impose caps on the growth of local revenue under legislation signed into law Wednesday by Gov. Jared Polis, staving off two ballot initiatives critics said would have devastated local government budgets.

  • September 04, 2024

    Mass. Tax Panel OKs Nix Of Value Cut On Renovated Housing

    The owner of a Massachusetts apartment building that contains a commercial space was unable to have the property's valuation reduced because its evidence of comparable sales didn't account for differences in the properties, the state Appellate Tax Board affirmed.

  • September 04, 2024

    Maryland Joining IRS Direct File Next Year

    Maryland will join the IRS' free electronic tax filing program known as Direct File in 2025, the U.S. Department of the Treasury and the Internal Revenue Service announced Wednesday.

  • September 04, 2024

    Ex-Mass. Pol 'A Little Sloppy' But Not Criminal, Jurors Told

    Former Massachusetts state Sen. Dean A. Tran denied charges Wednesday that he stole pandemic unemployment assistance and cheated on his taxes, with his attorney telling a jury that Tran simply made a series of paperwork "mistakes."

  • September 04, 2024

    Pa. Revenue Through Aug. Beats Forecast by $54 Million

    Pennsylvania's general fund collection in the first two months of the 2025 fiscal year was $54 million more than budget projections, according to the state's revenue secretary.

  • September 04, 2024

    Arkansas Net Revenues Up $10M From Forecast

    Arkansas net general revenue in July and August was $10 million above estimates, according to a report the state Department of Finance and Administration published Wednesday.

  • September 04, 2024

    W.Va. Revenues Through Aug. Lower Than Budget Forecast

    West Virginia's general revenue collection through August was down $205,000 from budget forecasts, according to the state Budget Office.

  • September 04, 2024

    Kansas' Total Receipts Through Aug. Beat Estimates By $7M

    Kansas' total tax receipts in the first two months of the 2025 fiscal year were $7 million higher than estimates, according to the governor's office.

  • September 04, 2024

    Ohio Board Denies Tax Break For Road Leased To School

    A service road that a school leased isn't exempt from property taxes because nearby business owners also used the road for noneducational purposes, the Ohio Board of Tax Appeals ruled Wednesday.

  • September 03, 2024

    Ga. Proposes Changes To Consolidated Returns Policy

    A Georgia affiliated group filing a consolidated federal income tax return would no longer need to petition the state commissioner before doing so for state income tax purposes under a rule amendment proposed by the state Department of Revenue.

  • September 03, 2024

    Ga. Floats Amending Carry-Forward Period For Some Credits

    The carry-forward periods for certain credits in Georgia would be altered to comply with legislation signed by Gov. Brian Kemp, according to rule amendments proposed by the state Department of Revenue.

  • September 03, 2024

    Fla. Seeks To Toss JetBlue's Suit Over Taxable Miles Formula

    The Florida Department of Revenue asked a state court to toss JetBlue's claims that a law that defines what counts as miles flown inside Florida for tax purposes unconstitutionally encompasses territory outside the state, saying apportionment parameters don't need to match a state's geographic boundaries.

  • September 03, 2024

    Ind. Tax Board Upholds Assessment On Office Space

    The owner of a commercial property in Indiana can't lower its assessed value by arguing that the income generated at the property warranted a reduction, according to a state Board of Tax Review decision published Tuesday.

  • September 03, 2024

    Lumen Says $2B Colo. Tax Valuation Ignores Losses

    Taxable property of telecommunications company Lumen Technologies was overvalued in Colorado at more than $2 billion, the company told a state court, arguing for an income approach to the valuation that reflects the company's significant financial losses.

  • September 03, 2024

    Maine General Revenues In July $106M Over Budget

    Maine's revenue collection in July beat budget estimates by roughly $106 million, according to the state Department of Administrative and Financial Services.

Expert Analysis

  • How To Clean Up Your Generative AI-Produced Legal Drafts

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    As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.

  • A Tale Of 2 Trump Cases: The Rule Of Law Is A Live Issue

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    The U.S. Supreme Court’s decision this week in Trump v. U.S., holding that former President Donald Trump has broad immunity from prosecution, undercuts the rule of law, while the former president’s New York hush money conviction vindicates it in eight key ways, says David Postel at Henein Hutchison.

  • Industry Self-Regulation Will Shine Post-Chevron

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    The U.S. Supreme Court's Loper decision will shape the contours of industry self-regulation in the years to come, providing opportunities for this often-misunderstood practice, says Eric Reicin at BBB National Programs.

  • 3 Ways Agencies Will Keep Making Law After Chevron

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    The U.S. Supreme Court clearly thinks it has done something big in overturning the Chevron precedent that had given deference to agencies' statutory interpretations, but regulated parties have to consider how agencies retain significant power to shape the law and its meaning, say attorneys at K&L Gates.

  • Atty Well-Being Efforts Ignore Root Causes Of The Problem

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    The legal industry is engaged in a critical conversation about lawyers' mental health, but current attorney well-being programs primarily focus on helping lawyers cope with the stress of excessive workloads, instead of examining whether this work culture is even fundamentally compatible with lawyer well-being, says Jonathan Baum at Avenir Guild.

  • Less Power To The People: SALT In Review

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    Starting with a measure that won't appear on the California ballot in November, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Unpacking The Circuit Split Over A Federal Atty Fee Rule

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    Federal circuit courts that have addressed Rule 41(d) of the Federal Rules of Civil Procedure are split as to whether attorney fees are included as part of the costs of a previously dismissed action, so practitioners aiming to recover or avoid fees should tailor arguments to the appropriate court, says Joseph Myles and Lionel Lavenue at Finnegan.

  • 6 Tips For Maximizing After-Tax Returns In Private M&A Deals

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    With potential tax legislation likely to spur a surge in private business sales, sellers can make the most of after-tax proceeds with strategies that include price allocation and qualified investment options, say Isaac Grossman and Daniel Studin at Morrison Cohen.

  • After A Brief Hiccup, The 'Rocket Docket' Soars Back To No. 1

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    The Eastern District of Virginia’s precipitous 2022 fall from its storied rocket docket status appears to have been a temporary aberration, as recent statistics reveal that the court is once again back on top as the fastest federal civil trial court in the nation, says Robert Tata at Hunton.

  • Recruitment Trends In Emerging Law Firm Frontiers

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    BigLaw firms are facing local recruitment challenges as they increasingly establish offices in cities outside of the major legal hubs, requiring them to weigh various strategies for attracting talent that present different risks and benefits, says Tom Hanlon at Buchanan Law.

  • Money, Money, Money: Limiting White Collar Wealth Evidence

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    As courts increasingly recognize that allowing unfettered evidence of wealth could prejudice a jury against a defendant, white collar defense counsel should consider several avenues for excluding visual evidence of a lavish lifestyle at trial, says Jonathan Porter at Husch Blackwell.

  • How Associates Can Build A Professional Image

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    As hybrid work arrangements become the norm in the legal industry, early-career attorneys must be proactive in building and maintaining a professional presence in both physical and digital settings, ensuring that their image aligns with their long-term career goals, say Lana Manganiello at Equinox Strategy Partners and Estelle Winsett at Estelle Winsett Professional Image Consulting.

  • Firms Must Rethink How They Train New Lawyers In AI Age

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    As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at Sheppard Mullin.

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