State & Local
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February 06, 2025
Kan. Senate OKs Cap On Property Value Increases
Kansas would limit annual increases to a property's taxable value to 3% through a constitutional amendment under a resolution advanced Thursday by the Senate.
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February 06, 2025
Md. Gov. Repeats Call For High-Earner Tax In Annual Address
Maryland should raise taxes on high earners and reduce corporate tax loopholes to broaden its tax base, its governor said in his State of the State address, pitching a proposed budget package he said would bring more fairness to the state's tax system.
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February 06, 2025
SD Lawmakers OK Remote Seller 30-Day Registration Timeline
South Dakota would give remote sellers and marketplace providers at least 30 days to register and start collecting sales tax after they meet statutory criteria that require them to collect tax under a bill passed by state lawmakers and headed to the governor.
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February 06, 2025
NC Lawmakers Propose Exempting Nonprofits From Sales Tax
Certain nonprofit entities, including hospitals and volunteer fire departments, would be exempt from the North Carolina sales tax under a bill filed in the state Senate.
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February 06, 2025
Conn. Gov. Pitches $350M Corporate Tax Boost In Budget
Connecticut would make changes to its corporate taxes that would raise nearly $350 million over two years under the governor's budget proposal, which would also provide property tax relief for residential owners.
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February 06, 2025
NJ Flooring Co. Owner Can't Shake Biz Sales Tax Liabilities
A shuttered flooring company's sole shareholder is responsible for the company's sales and use tax liabilities that were outstanding after bankruptcy, a New Jersey state appeals court ruled, holding that the statute of limitations for issuing assessments didn't block the state from pursuing the taxes.
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February 06, 2025
Wis. Bill Would Create Tax Credit For Cos. Ownership Change
Wisconsin would grant a tax credit for businesses that convert to an employee ownership business model under a bill introduced in the state Senate.
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February 06, 2025
RI House Bill Would Let Municipalities Tax Paid Parking Lots
Rhode Island would allow localities to levy sales tax on parking facility fees under a bill introduced in the House of Representatives.
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February 06, 2025
Colo. Tax Dept. Seeks Input On Quantum Credit Recapture
Some Colorado income tax credits claimed by taxpayers for quantum facility investments must be recaptured, the state Department of Revenue said in a draft rule, asking for public comments.
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February 06, 2025
Montana's Revenue Through Jan. Drops $116M
Montana's general fund revenue collection from July through January sank $116 million from the total for the same period last fiscal year, according to the state Department of Revenue.
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February 06, 2025
Mo. Revenue Through Jan. Falls $163M
Missouri's net revenue collection from July through January dropped $163 million from the total for the same period last fiscal year, according to the state Department of Revenue.
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February 05, 2025
Mastercard Owes $7.7M In Tax, SC Tells Appeals Court
An administrative law judge was correct in finding that Mastercard's network is its income-producing activity, occurs within South Carolina and obligates the company to pay about $7.7 million in taxes, fees and interest, the state Department of Revenue told an appeals court.
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February 05, 2025
Wash. Bill Seeks To Allow Local Excise Taxes On Cannabis
Washington state would authorize counties to impose an excise tax of up to 2% on retail sales of cannabis, if approved by voters during a special or general election, as part of a bill introduced in the state Senate.
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February 05, 2025
Kentucky Lawmakers Approve Cut To Flat Income Tax Rate
Kentucky would lower its flat individual income tax rate by half a percentage point as part of a bill passed by lawmakers and headed to the governor.
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February 05, 2025
Md. Panel OKs Payment Plans For Incarcerated Taxpayers
Maryland taxpayers currently or formerly incarcerated would be eligible for installment plans for tax liabilities under a bill reported favorably Wednesday by a state Senate committee.
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February 05, 2025
Okla. Gov.'s Budget Would Cut Biz, Individual Tax Rates
Oklahoma lawmakers should cut both personal and business income tax rates and put the state on a path to eliminating both taxes, the governor said in his fiscal year 2026 budget proposal.
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February 05, 2025
Wash. House Bill Seeks Surcharge On 'Excessive' CEO Pay
Washington state would impose a surcharge on corporations that provide "excessive" compensation to their chief executive officers under a bill in the state House of Representatives.
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February 05, 2025
Mich. Gov. Proposes Using AI To Bolster Tax Collection
Michigan would deploy artificial intelligence tools to aid in tax collection under Democratic Gov. Gretchen Whitmer's proposed budget, which was released Wednesday.
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February 05, 2025
Minn. Senate Panel Backs Creating Letter Ruling Program
Minnesota would establish a private letter ruling program under legislation advanced by a Senate committee Wednesday, although the state Department of Revenue expressed concerns with the proposal.
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February 05, 2025
Vt. Tax Collection Through Dec. Up $100M From Last Year
Vermont's general fund revenue from July through December exceeded collections made during the same period last year by $100 million, according to the state Agency of Administration.
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February 05, 2025
Kan. Bill Would Create Task Force For Property Tax Study
Kansas would create a task force to study the state's property taxes and make recommendations under a bill introduced in the state Senate.
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February 05, 2025
Mo. Committee Tells Senate To OK Biz Tax Threshold Increase
Missouri would increase the threshold for businesses that localities can impose business license tax on under a bill that a state Senate committee recommended Wednesday for passage by the full Senate.
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February 05, 2025
Ark. Tax Revenue Through Jan. Up $44M From Estimate
Arkansas' total net revenue from July through January beat budget estimates by $44 million, according to a report by the state Department of Finance and Administration reported.
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February 05, 2025
Ala. Tax Collection Through Jan. Drops $76M From Last Year
Alabama's revenue collection from October through January fell $76 million compared with collections made during the same period last fiscal year, the state Department of Revenue said.
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February 05, 2025
DC Requires Copies Of Federal Returns For High Incomes
The District of Columbia will require individuals and businesses with income above certain thresholds to submit a copy of their federal income tax return with the filing of their district tax return under regulatory amendments adopted by the district's Office of Tax and Revenue.
Expert Analysis
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Kentucky Tax Talk: Clash Over Industrial Supplies Exemption
Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.
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Navigating Discovery Of Generative AI Information
As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.
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Finding Focus: Strategies For Attorneys With ADHD
Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.
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A Ministry Of Silly Ideas: SALT In Review
From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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What Ariz. Ruling Means For Taxation Of Digital Services
The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.
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Attorneys, Law Schools Must Adapt To New Era Of Evidence
Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.
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Tips For Litigating Against Pro Se Parties In Complex Disputes
Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.
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Pro Bono Work Is Powerful Self-Help For Attorneys
Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.
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The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'
The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.
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Permanence And Other Elusive Notions: SALT In Review
From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Newman Suspension Shows Need For Judicial Reform
The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.
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How And Why Your Firm Should Implement Fixed-Fee Billing
Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.
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How Law Firms Can Use Account-Based Marketing Strategies
Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.