State & Local

  • April 11, 2025

    New Calif. Tax Appeals Head Affirms Focus On Transparency

    The new executive director of the California Office of Tax Appeals says she is focused on transparency for all parties and vows to make the office's guidance and proceedings as accessible as possible. Here, Law360 speaks with Myriam Bouaziz about her latest role and the inner workings of the OTA.

  • April 11, 2025

    Calif. Revenues Through March $4.5B Over Estimates

    California's general revenue collection from July through March outpaced estimates by $4.5 billion, according to a report by the State Controller's Office.

  • April 11, 2025

    Taxation With Representation: Norton Rose, Ropes & Gray

    In this week's Taxation With Representation, Capri Holdings sells Versace to Prada, Woodside Energy sells a liquefied natural gas terminal stake to Stonepeak, crypto infrastructure firm Ripple acquires prime brokerage platform Hidden Road, and Bain Capital takes a stake in Lincoln Financial.

  • April 11, 2025

    Ark. Bars Sales, Use Tax Assessments On Exempt Property

    Arkansas prohibited the assessment of sales or use tax on tangible personal property that has been the subject of an appeal and determined to be exempt by an administrative or court decision under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 10, 2025

    Kan. Legislature Overrides Veto Of Tax Cuts Linked To Goals

    The Kansas Legislature on Thursday overrode the governor's veto of a bill that decreases the state's income and privilege tax rates if certain general revenue fund goals are met.

  • April 10, 2025

    Minn. Panel Advances Nonresidents' 30-Day Tax Safe Harbor

    Residents of certain states who earn income in Minnesota for fewer than 30 days in a tax year would be exempt from filing income tax returns in the state under legislation advanced Thursday by a state House panel.

  • April 10, 2025

    Maine Bill Seeks Tax Exemption For Biz Property Below $50K

    Maine would exempt business personal property from tax if it is valued at less than $50,000 under a bill introduced Thursday in the state Senate.

  • April 10, 2025

    DeSantis Criticizes Fla. House's Broad Sales Tax Cut Plan

    Florida Gov. Ron DeSantis on Thursday criticized a sales tax rate cut bill recently passed by the state's House of Representatives, saying he prefers targeted sales tax holidays and property tax relief over a broad sales tax reduction that would apply to tourists' purchases.

  • April 10, 2025

    Minn. House Panel Advances Private Tax Letter Program

    Minnesota would adopt a private letter ruling program to provide confidential guidance to taxpayers who ask for it under legislation advanced Thursday by a state House committee.

  • April 10, 2025

    Pa. Justices Try To Referee Pittsburgh's 'Jock Tax'

    Pennsylvania's Supreme Court justices looked to punt Thursday on whether the city of Pittsburgh's "jock tax" was uniform enough to pass constitutional muster, taking the unusual step of ordering extra briefing on how the city might offer tax credits for the 3% levy it put on nonresident entertainers' income earned at publicly funded venues.

  • April 10, 2025

    Sullivan & Worcester Hires Fried Frank REIT Tax Pro

    Sullivan & Worcester LLP announced Thursday that it has hired a Fried Frank Harris Shriver & Jacobson LLP partner, noting that the attorney comes to the firm with deep real estate investment trust tax expertise.

  • April 10, 2025

    Dechert Tax Pro Jumps To Whiteford In NY

    Whiteford Taylor & Preston LLC has added an experienced transactional tax attorney from Dechert LLP as a partner to its practice in New York, the firm announced.

  • April 10, 2025

    Wash. To Require Reports For News Publishers' Tax Breaks

    Washington state will require businesses that claim a tax break for the publication of newspapers or eligible digital media content to either file a tax performance report with the state or repay the tax at a special rate under clarifying legislation signed by the governor.

  • April 10, 2025

    Maine Bill Seeks To End Exemption For Rental Vehicle Sales

    Maine would get rid of a sales tax exemption for purchased vehicles that are rented out for less than a year under a bill introduced Thursday in the state Senate.

  • April 10, 2025

    Texas Senate OKs Bill Creating Tangible Property Tax Break

    Texas would have voters decide if the state should create a tax break for income-producing tangible personal property, allowing owners to exempt a portion of its value from tax under a resolution unanimously passed by the state Senate.

  • April 09, 2025

    NJ Will Pay $15M To Settle County's Casino Tax Break Lawsuit

    Atlantic County and the state of New Jersey have reached a $15 million settlement over a dispute related to a property tax break program for casinos that the county argued unconstitutionally shifted the tax burden to its municipalities.

  • April 09, 2025

    Colo. House Panel Backs Suit Over TABOR's Constitutionality

    Colorado would retain counsel and file suit to determine whether the state's Taxpayer's Bill of Rights violates the U.S. Constitution's guarantee of republican forms of government for the states under a resolution approved by a House panel.

  • April 09, 2025

    La. Revenue Chief Expects Bills To Broaden Sales Tax Base

    Louisiana may try to broaden its sales and use tax regime to include more services, the state's revenue secretary said Wednesday, noting that bills filed ahead of the Legislature's session next week shows tax reform will continue to be a priority.

  • April 09, 2025

    Mass. Town's Comparable Sales Rejected By Tax Board

    A three-family apartment building in Massachusetts was overvalued by a local assessor by about $40,000, the Massachusetts Appellate Tax Board ruled, saying the owner's argument that the assessed value was greater than fair cash value proved persuasive.

  • April 09, 2025

    Minn. Biz Groups Bash Social Media Data Tax Bills

    Business and technology groups panned Minnesota legislation to tax data collection by social media platforms, saying Wednesday that the cost, estimated at nearly $100 million annually, would be borne by consumers and hurt the state's economy.

  • April 09, 2025

    Calif. OTA Denies Bad Debt Deduction For S Corp.'s Payments

    A California shareholder in an S corporation that invested in another company is not eligible to claim a bad debt deduction, the state Office of Tax Appeals ruled, saying he failed to prove that the S corporation's payments were bona fide debts.

  • April 09, 2025

    Calif. Couple Not Eligible For Refund, OTA Rules

    A California couple claiming to have no taxable income and who asked for a refund for the amount withheld from them has not proved they were eligible for a refund for the 2020 tax year, the state Office of Tax Appeals ruled. 

  • April 09, 2025

    Colo. Will Offer $34M Tax Break To Sundance Film Fest

    Colorado will offer the Sundance Film Festival a $34 million income tax credit now that the festival has decided to relocate to the state, under a bill signed by Democratic Gov. Jared Polis.

  • April 09, 2025

    Ga. General Fund Receipts Through March Up $543M

    Georgia's general fund collection from July through March beat last year's earnings by $543 million, according to a report from the state governor's office.

  • April 09, 2025

    SD General Fund Revenues Beat Forecasts By $5M

    South Dakota's general fund revenue collection from July through March beat forecasts by $5.3 million, according to the state Bureau of Finance and Management. 

Expert Analysis

  • 5 Keys To Building Stronger Attorney-Client Relationships

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    Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.

  • Death, Taxes And Relocations: SALT In Review

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    From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Attorneys Must Act Now To Protect Judicial Independence

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    Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.

  • Rethinking 'No Comment' For Clients Facing Public Crises

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    “No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.

  • How Design Thinking Can Help Lawyers Find Purpose In Work

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    Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.

  • Justices' Certiorari Denial Leaves Interstate Tax Questions

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    Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.

  • A Proposal With Sugar On Top In Mass.: SALT In Review

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    From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Inconsistent Injury-In-Fact Rules Hinder Federal Practice

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    A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.

  • In-House Counsel Pointers For Preserving Atty-Client Privilege

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    Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.

  • National Bank Act Rulings Facilitate More Preemption Analysis

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    Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

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