State & Local

  • February 25, 2025

    Spent Fuel Casks Are Taxable Real Property, NJ Court Rules

    Storage casks housing highly radioactive spent nuclear fuel are subject to taxation as real property, the New Jersey Tax Court ruled Tuesday.

  • February 25, 2025

    Wyo. Boosts Tax Exemption For Individuals' Biz Property

    Wyoming increased a property tax exemption for business property owned by individuals under a bill signed by the governor.

  • February 25, 2025

    Minn. House Panel OKs Plan For Surplus Tax Refunds

    Surplus state revenue funds would be issued as tax refunds to some Minnesota residents and businesses if a constitutional amendment is approved by voters under a bill narrowly approved Tuesday by the House Committee on Taxes.

  • February 25, 2025

    Minn. Bill Would Allow Subtraction Of OT Pay From Income

    Minnesota would allow taxpayers to subtract overtime pay from their personal income under bills introduced in the state House of Representatives and Senate.

  • February 25, 2025

    Big Data Tax Break Would Spur Investment, Minn. Panel Told

    A Minnesota sales tax exemption for large-scale data centers would attract enormous investment to the state, business groups and union representatives said Tuesday in support of legislation advanced by a state Senate panel but opposed by environmental groups and others.

  • February 25, 2025

    ND General Fund Revenue Up $67M From Forecast

    North Dakota's general revenue from the start of the biennium in July 2023 through January outperformed forecasts by $67 million, according to the state Legislative Council.

  • February 25, 2025

    Ind. Religious Group's Property Wrongly Denied Tax Break

    An Indiana religious organization was wrongly denied a tax exemption for a property that was used to carry out some of the group's ministries, the state Board of Tax Review said, disagreeing with the local assessor's determination.

  • February 25, 2025

    Wyo. Clarifies Who's A Vendor For Use Tax Purposes

    Wyoming has clarified who is considered a vendor in the business of selling tangible personal property that is subject to use tax as part of a bill signed by the governor.

  • February 25, 2025

    Ohio House Bill Seeks To Bar Taxes On Crypto Payments

    Ohio would prevent government entities from imposing a tax on cryptocurrencies used as a method of payment for goods and services under a bill introduced in the state House of Representatives.

  • February 25, 2025

    Miss. Senate Bill Would Exempt Diapers From Tax

    Mississippi would exempt baby diapers and formula from sales tax under a bill introduced in the state Senate.

  • February 24, 2025

    Justices Won't Hear Challenge To Colo. Tax Ballot Title Law

    The U.S. Supreme Court on Monday let stand a ruling by the Tenth Circuit that a Colorado law requiring that financial impacts be included in the titles of some tax-related ballot initiatives does not cause "improperly compelled" speech.

  • February 24, 2025

    Ore. Medical Clinics Need Tax Break, Panel Told

    An Oregon proposal to create an exemption from corporate tax for healthcare payments from Medicare and other government sources would help mitigate the financial challenges facing providers, representatives of medical and business groups told a state Senate panel Monday.

  • February 24, 2025

    Calif. Assembly Bill Aims To Exclude Tips From Income Tax

    California would provide a personal income tax exclusion for tips as part of a bill introduced in the state Assembly.

  • February 24, 2025

    Osage Reservation Boundary Case Is Meritless, Court Told

    Oklahoma Tax Commission officials are urging a federal district court to dismiss a motion by the Osage Nation that seeks acknowledgment of its reservation's continued existence, arguing that the decades-old case arises out of the tribe's attempt to avoid state taxation of its members.

  • February 24, 2025

    4 Things Attys Should Know About Pennsylvania's Budget

    Pennsylvania Gov. Josh Shapiro heads into the 2025-2026 budget year proposing to spend $51.5 billion, with corporate tax cuts and tax credit reforms bolstered by regulating so-called skill games, legalizing recreational cannabis and replacing an industry-opposed, multistate carbon cap-and-trade program with one run solely by Pennsylvania.

  • February 24, 2025

    Wyo. Legislature OKs Clarification Of Vendors Subject To Tax

    Wyoming would clarify who is considered a vendor in the state required to collect and remit sales tax under a bill passed in the Senate and sent to the governor. 

  • February 24, 2025

    Wyo. Lawmakers OK Boosted Tax Exemption For Biz Property

    Wyoming would increase a property tax exemption for businesses' personal property under a bill approved by state lawmakers and headed to the governor.

  • February 24, 2025

    Maine Revenue Through Jan. Rises By $241M

    Maine's revenue collection from July through January beat last fiscal year's total for the same period by $241 million, according to a report by the state's finance department.

  • February 24, 2025

    SC General Revenue Collections Up $849M Through Jan.

    South Carolina's general fund revenue from July through January outpaced collections during the same period last fiscal year by $849 million, according to the state Board of Economic Advisors.

  • February 24, 2025

    Idaho Revenue Through Jan. Down $12M From Forecasts

    Idaho's general revenue collection from July through January fell short of forecasts by roughly $12 million, according to a report by the state's Division of Financial Management.

  • February 24, 2025

    Minn. Tax Court Boosts Parking Lot Value, Citing Own Error

    The Minnesota Tax Court boosted its previous valuation of a Minneapolis parking lot, agreeing with a county assessor that it erred when it allowed a downward adjustment to its previous finding.

  • February 24, 2025

    Md. House Panel OKs Cannabis Tax Exemption For Nurseries

    Cannabis sales between nurseries and licensed cannabis businesses would be exempt from Maryland's 9% tax under legislation passed Monday by the state House Ways and Means Committee.

  • February 21, 2025

    Mich. Pot Cos. Say Grand Rapids' Equity Fees Are Illegal

    A group of cannabis companies is suing the city of Grand Rapids in Michigan state court, saying it is illegally charging them millions in fees through its social equity program.

  • February 21, 2025

    Ohio Board Rejects Dollar Bank's Apportionment Challenge

    The Ohio Board of Tax Appeals ruled that it couldn't allow Dollar Bank to obtain a financial institutions tax refund by applying an alternative apportionment method, saying the board lacked jurisdiction to address the company's constitutional challenge to the tax's structure.

  • February 21, 2025

    The Tax Angle: ABA Midyear Tax Meeting

    With a lack of government officials attending the American Bar Association's midyear tax meeting, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

Expert Analysis

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

    Author Photo

    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

    Author Photo

    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

    Author Photo

    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

  • Another Crack In The Shield: SALT In Review

    Author Photo

    From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • States Should Loosen Law Firm Ownership Restrictions

    Author Photo

    Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.

  • Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

    Author Photo

    The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.

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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.