State & Local

  • April 15, 2025

    CarMax's Intercompany Deals Assailed In SC Appeals Court

    CarMax used intercompany transactions to distort an entity's business activity and thus its tax burden in South Carolina, the state's tax agency told an appeals court, arguing that because of this distortion, the state was correct in requiring CarMax to use an alternative apportionment method.

  • April 15, 2025

    Georgia Cuts Income Tax Rates, Offers Rebates

    Georgia's income tax rate for both individuals and corporations will fall and individuals also will get an income tax rebate under a pair of bills signed Tuesday by Gov. Brian Kemp.

  • April 15, 2025

    La. House Panel OKs Changes To Drop Shipment Sourcing

    Louisiana would retroactively alter the sourcing of drop shipments for state sales tax purposes under a bill the state House tax-writing committee advanced Tuesday in response to a recent law change that could source the sales to other states.

  • April 15, 2025

    Ind. Boosts Business Property Tax Exemption

    Indiana will increase its de minimis exemption for business property to $2 million and rework its homestead exemption under a bill signed by the state's governor Tuesday.

  • April 15, 2025

    Mich. Tribunal Rejects Hotel's Challenge To $10M Valuation

    A hotel owned by a Hilton franchisee was valued at $10 million by the Michigan Tax Tribunal, agreeing with a local assessor and reducing a previous valuation by $2.2 million but rejecting a further reduction sought by the owner.

  • April 15, 2025

    Colorado Judge Tosses Counties' Suit Over $25M Tax Transfer

    A Colorado state judge has dismissed a lawsuit brought by seven counties challenging the transfer of $25 million from a state fund aimed at offsetting the impacts of extractive industries, finding in an order that the state Legislature had full authority to move the dollars.

  • April 15, 2025

    Mo. House OKs Earnings Tax Break In Opportunity Zones

    Individuals and businesses that perform work in opportunity zones in St. Louis and Kansas City, Missouri, would be exempt from those cities' earnings taxes under a bill approved by the state's House of Representatives.

  • April 15, 2025

    NY Manufacturers Highly Gloomy Amid Tariffs, Fed Says

    New York manufacturers in early April became pessimistic about general business conditions over the next six months to an extent rarely matched in the history of a monthly survey by the Federal Reserve Bank of New York, coinciding with the imposition of tariffs, the bank reported Tuesday.

  • April 15, 2025

    DC Maintains, Expands Tax Exemptions For NBA, NHL Arena

    The District of Columbia maintained and expanded tax breaks for the property and airspace of Capital One Arena, home to the NBA's Washington Wizards and NHL's Washington Capitals, as part of legislation that became law, according to a notice published in the district's register.

  • April 15, 2025

    Tenn. Delays State Tax Filing Deadlines After Storms

    Tennessee will allow taxpayers affected by storms and floods earlier this month to have an extension to file state tax returns, according to a notice published by the state Department of Revenue.

  • April 15, 2025

    La. House Panel Votes To Ban Class Suits Against Tax Agency

    Louisiana would bar class actions from being brought against the state's tax department under a bill advanced Tuesday by the state House Ways and Means Committee.

  • April 15, 2025

    Arkansas House Panel OKs Ending Sales Tax On Groceries

    Arkansas would exempt groceries from statewide sales and use taxes under legislation approved Tuesday by a House panel.

  • April 14, 2025

    Ark. Expands Sales And Use Tax Exemption For Data Centers

    Arkansas expanded a sales and use tax exemption for data centers under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 14, 2025

    NC Tax Revenue Collection Through March Up $476M

    North Carolina's general revenue collection from July through March outpaced last year's total for the same period by $476 million, according to a report the Office of the State Controller released Monday.

  • April 14, 2025

    Ohio Revenues Through March Beat Estimates By $297M

    Ohio's general revenue collection from July through March outpaced forecasts by $297 million, according to a report by the Office of Budget and Management.

  • April 14, 2025

    Ark. Creates Tax Credit For Sustainable Aviation Fuel Makers

    Arkansas created an income tax credit for qualified manufacturers of sustainable aviation fuel under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 14, 2025

    Indiana General Revenues Through March Up By $153M

    Indiana's total general revenue collection from July through March outpaced last year's collection for the same period by $153 million, according to a report by the State Budget Agency.

  • April 14, 2025

    Colo. Lawmakers OK Higher Maximum Local Lodging Tax Rate

    Colorado would raise the maximum local lodging tax rate that counties could impose under legislation approved by the General Assembly.

  • April 14, 2025

    Ala. High Court Says Condo Incorrectly Classified

    An Alabama condominium unit owned by a limited liability company was put in the wrong property class by a trial court, the state's Supreme Court said, because it was not exclusively used as a dwelling by the LLC.

  • April 11, 2025

    Ala. Justices Nix Owner Property Tax Break For LLC

    An Alabama condominium was correctly reclassified for property tax purposes because the couple who own the property had transferred ownership to a limited liability company, the state Supreme Court ruled Friday.

  • April 11, 2025

    Colo. Sen. Panel OKs Sales Tax Search Improvement

    Online searches for Colorado sales and use tax license information would be made easier to use under legislation passed Friday by a state Senate committee.

  • April 11, 2025

    Minn. Panel Advances New Markets Tax Credit Plan

    Minnesota would establish a new markets tax credit program similar to the federal credit for investments in qualified community development entities under legislation advanced by a state House of Representatives panel.

  • April 11, 2025

    Ala. Taxpayers Met Deadline For $300 Rebate, Tribunal Says

    An Alabama couple timely filed their 2021 state income tax return and qualified for a one-time state tax refund, the Tax Tribunal said Friday, reversing a Department of Revenue determination.

  • April 11, 2025

    Mich. Top Court Won't Hear Appeal Of $217M Dam Repair Tax

    The Michigan Supreme Court on Friday said it wouldn't hear an appeal from a host of homeowners challenging a $217 million special assessment to fund the repair of dams and restoration of lakes after 2020 floods that devastated mid-Michigan counties.

  • April 11, 2025

    Minn. Revenues Through March $244M Ahead Of Forecasts

    Minnesota's general revenue collection from June through March outpaced forecasts by roughly $244 million, according to a report by the state's Office of Management and Budget.

Featured Stories

  • The Tax Angle: TCJA Lobbying, IRS Staff Cuts

    Stephen K. Cooper

    From a look at a report on corporate tax lobbyists working to renew the 2017 tax law to another assessing the impact of IRS budget cuts and staff reductions on audit activity, here's a peek into a reporter's notebook on a few of the week's developing tax stories.

  • New Calif. Tax Appeals Head Affirms Focus On Transparency

    Maria Koklanaris

    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.

  • Ky. Law Could Be Model For Eliminating State-Level Deference

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    A new law that bars Kentucky's courts from deferring to state agencies' interpretations of statutes and regulations could serve as a model for other states that are considering following the U.S. Supreme Court's overturning of the Chevron doctrine.

Expert Analysis

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.