State & Local

  • January 02, 2025

    NJ Residents Freed Of $2.1M Tax Bill On Repatriated Income

    Two New Jersey residents don't owe state tax on income repatriated under the 2017 federal tax overhaul, the state's tax court ruled, saying New Jersey's personal income tax laws don't include deemed dividends as a category of taxable income.

  • January 02, 2025

    Mich. Justices Say Detroit Fire Fee Is Legal, Not A Tax

    The Michigan Supreme Court has ruled a Detroit fee for a fire service program was not an unlawful tax but clarified that a regulatory program's main benefit cannot be the mere permission for a property owner to operate its business in the city.

  • January 02, 2025

    Mich. To Expand Tax Exemption For Data Center Equipment

    Michigan will extend its sales and use tax exemption for the consumption, use and storage of data center equipment sold to qualified entities and expand the exemption to enterprise data centers under a bill signed by Democratic Gov. Gretchen Whitmer.

  • January 02, 2025

    Colo. Ballot Proposals Target State Delivery Fee

    Two Colorado ballot initiatives proposed for coming elections would target the state's delivery fee by either eliminating it directly or subjecting all government fees to the state Taxpayer's Bill of Rights.

  • January 01, 2025

    What Banking Attorneys Are Watching In The Courts In 2025

    Lawsuits pushing back on novel state-level consumer protection laws and a host of Biden-era Consumer Financial Protection Bureau regulatory actions are top of mind for financial services attorneys heading into the new year. Here, Law360 previews what's on tap. 

  • January 01, 2025

    Federal Tax Policy To Watch In 2025

    While Republicans will hold majorities in both chambers of Congress in 2025, internal party divisions and procedural hurdles could complicate the GOP's effort to renew its 2017 tax overhaul law. Here, Law360 details federal tax policy to watch this year.

  • January 01, 2025

    State And Local Tax Cases To Watch In 2025

    From a matter concerning the taxability of a corporate stock sale to issues of apportionment and sourcing, 2025 promises to reveal a lot about state and local tax law. Here, Law360 examines state and local tax cases to watch this year.

  • January 01, 2025

    State And Local Tax Policy To Watch In 2025

    Responses to the federal government's expected changes to the SALT cap and a continuing push to capture more sales tax revenue from the digital economy are expected to headline state and local tax policy discussions in 2025. Here, Law360 spotlights potential legislative trends to monitor this year.

  • December 20, 2024

    Banks, Not Credit Cos., Can Duck New Ill. Fee Law For Now

    An Illinois federal judge ruled Friday that credit card companies like Visa and Mastercard must comply with Illinois' landmark law restricting certain credit card fees; however, she also held that national banks and federal savings associations aren't subject to the law, at least for now.

  • December 20, 2024

    Pact Board Fails To OK Remote Seller Back Sales Tax Plan

    A voluntary disclosure program proposal that would allow remote sellers to limit their back sales tax liabilities in states that participate in the Streamlined Sales and Use Tax Agreement fell one vote shy of receiving approval Friday from the interstate compact's Governing Board.

  • December 20, 2024

    Tax Pact Board Approves Oral Hygiene Product Definiton

    The Streamlined Sales Tax Governing Board approved Friday adding a new definition for oral healthcare products to the sales tax compact that it oversees, which will allow its member states to exempt items such as toothpaste and oral irrigators from tax.

  • December 20, 2024

    NJ Atty Says RICO Case Only Alleges He Acted As Lawyer

    New Jersey attorney William Tambussi has slammed the Garden State's response to his bid to toss charges against him in the state's sweeping indictment against power broker George E. Norcross III, claiming it does not show how his routine legal work constitutes a crime.

  • December 20, 2024

    Mich. Tax Panel's Rubber-Stamp Of Valuation Nixed By Court

    A Michigan tax panel "rubber-stamped" a city's $16.5 million valuation of an apartment complex, the state appeals court found, saying questions of fact remained on the city's consideration of the property's purchase price.

  • December 20, 2024

    NY Settles Unclaimed Gift Card Balance Dispute For $4.4M

    A gift card company will pay nearly $4.4 million for helping a retailer wrongly keep unused gift card funds belonging to New York residents, the state attorney general said Friday.

  • December 20, 2024

    Mich. Duplex Wrongly Added To Site's Tax Value, Court Says

    A Michigan municipality should not have boosted the assessment of a property by adding in the value of a third duplex it had erroneously omitted from its tax rolls, the state appeals court said, reversing a state tax panel.

  • December 20, 2024

    Top State And Local Tax Policies Of 2024

    Taxes are often unpopular, but in 2024, voters in a couple of states approved taxes that target those with larger earnings, and one state’s voters embraced using tax policy to combat problems surrounding homelessness. Here, Law360 looks at some notable state and local tax policies of the past year.

  • December 19, 2024

    Outgoing Wash. Gov. Proposes Wealth Tax In Budget

    Washington state would levy a 1% tax on residents with worldwide wealth of more than $100 million and increase taxes on businesses under a budget proposal from outgoing Gov. Jay Inslee.

  • December 19, 2024

    Fla. Court Won't Dismiss JetBlue Airline Miles Tax Case

    JetBlue can proceed with its arguments that the Florida Department of Revenue's method of determining the airline's miles flown in the state violated the U.S. Constitution's commerce and due process clauses, a state court ruled.

  • December 19, 2024

    La. Remote Seller Entity Eyes Swift Guidance On Tax Changes

    The Louisiana Sales and Use Tax Commission for Remote Sellers plans to release guidance soon on sales tax changes that will take effect Jan. 1 under a tax overhaul package the governor recently signed, the agency's executive director said Thursday.

  • December 19, 2024

    New Jersey Power Broker Says RICO Case Isn't Fit For Jury

    Defendants dubbed the "Norcross Enterprise" are fighting back against New Jersey Attorney General Matthew Platkin's assertion that their bid to toss a criminal indictment accusing them of engaging in a sprawling racketeering scheme is out of place, claiming the state misunderstands the roles of judge and jury.

  • December 19, 2024

    Top State And Local Tax Cases Of 2024

    From the U.S. Supreme Court declining to hear a construction company's case over South Dakota apportionment to the Minnesota Tax Court's ruling on a packing product company's nexus in the state, this has been a busy year for state and local tax cases. Here, Law360 looks at the most influential cases of 2024 and their impact going into the new year.

  • December 18, 2024

    NY Apportionment Regs OK, Court Finds In Paychex Dispute

    The New York state tax agency did not exceed its authority when it adopted a regulation that doesn't permit Paychex to include reimbursements for certain expenses, such as paying employee wages, in its business receipts, a state court found Wednesday, handing a defeat to Paychex.

  • December 18, 2024

    Court Urged To Reject Arbitration In Walmart Fla. Tax Suit

    A class action claiming Walmart unlawfully taxed delivery fees in Florida should not go to arbitration, the shopper bringing the suit told a Florida federal court, opposing Walmart's motion to compel arbitration and dismiss the case.

  • December 18, 2024

    Justices Limit Wis. Charity Tax Case To 1st Amendment Fight

    The U.S. Supreme Court will limit its review of a Wisconsin Catholic charity's appeal of the state's denial of an unemployment tax exemption, the court said in an amended order, agreeing to review the group's First Amendment question.

  • December 18, 2024

    Fla. Says Gym Dues Paid During Tax Holiday Are Exempt

    Gym membership dues paid during a monthlong summer sales tax holiday in Florida are exempt from tax, the state Department of Revenue said, finding that the date of the actual payment is what determines eligibility.

Expert Analysis

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

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