State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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April 09, 2025
Mont. Gives Taxpayers An Electronic Communications Option
Montana gave taxpayers the option to receive communications from the state Department of Revenue electronically under a bill signed by the governor.
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April 08, 2025
Colo. Appeals Court Urged To Toss Transportation Fees
Colorado's 2021 transportation funding law violates the state Taxpayer's Bill of Rights and related provisions, an anti-tax group told an appeals court panel Tuesday, urging it to reverse a district court order that stopped its lawsuit.
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April 08, 2025
Md. Lawmakers OK Tax on Data Services, High Earners
Maryland would impose a tax on data service and create new income tax brackets for high earners under a budget package passed by the legislature, which next goes to the governor, who has voiced support for the measure.
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April 08, 2025
Md. Lawmakers OK Payment Plans For Incarcerated Taxpayers
Maryland taxpayers who are currently or were incarcerated would be eligible for installment plans for tax liabilities under legislation approved by state lawmakers.
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April 08, 2025
Calif. OTA Says Motorcycle Co. President Owes Tax Liability
The president of a former motorcycle sales business in California is liable to pay the company's assessed tax liability because she failed to prove she was not the responsible person, the state Office of Tax Appeals ruled.
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April 08, 2025
Mass. Board Upholds Town's Value Of Commerical Property
An owner of a commercial property in Massachusetts failed to produce comparable sales to substantiate reducing the property's valuation by more than $400,000, the state Appellate Tax Board ruled Tuesday.
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April 08, 2025
Calif. Auto Body Shop Successor Owes Tax Liability, OTA Says
The purchaser of a California auto body shop is considered the successor of the business and therefore must pay the business's remaining sales and use tax liability, the state Office of Tax Appeals ruled.
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April 08, 2025
Pa. Court Restores Original Assessment Of Couple's Home
A Pennsylvania trial court incorrectly increased the value of a couple's home, but the couple failed to prove the original assessment from the city should be decreased, the state's Commonwealth Court ruled.
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April 08, 2025
Mo. Senate OKs Capital Gains Tax Exemption
Missouri would create a capital gains tax exemption, as well as a sales tax exemption for broadband equipment, diapers and feminine hygiene products, under a bill passed by the state Senate.
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April 08, 2025
Ark. Requires Fiscal Impact Statements For Tax Referendums
Arkansas established requirements for the presentation of fiscal impact statements for ballot initiatives, referendum measures and proposed amendments to the state constitution that would raise, lower or impose new taxes as part of a bill signed by Gov. Sarah Huckabee Sanders.
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April 08, 2025
Texas House OKs Increase In Biz Property Tax Exemption
Texas would increase the state's business personal property tax exemption to $250,000, pending the outcome of a public vote, under a bill passed by the state House of Representatives.
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April 08, 2025
Md. Lawmakers OK Digital Ad Tax Appeals Process
Companies challenging assessments of Maryland's tax on digital advertising revenues could use the same administrative appeals process allowed for most other state taxes under legislation approved by the state General Assembly.
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April 08, 2025
Ore. House OKs Tax Court Standing For Associations
Associations, chambers and other organizations in Oregon could seek relief in the state tax court on behalf of their aggrieved members under legislation approved unanimously by the state House of Representatives.
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April 07, 2025
Pa. Supreme Court Snapshot: Electric Bills, Jock Tax
The Pennsylvania Supreme Court will open its three-day session in Pittsburgh Tuesday with arguments over how to weigh when a coworker or co-owner shares in an employer's immunity from lawsuits under the state's workers' compensation law, and if electricity providers can get additional services put on the utility bills drawn up by power distributors.
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April 07, 2025
Minn. Justices Quiz DuPont On Currency Hedge In Tax Row
Minnesota Supreme Court justices pressed DuPont on Monday on its argument that the state revenue commissioner should have considered the gross receipts from currency hedging activities when determining the company's income apportionable to the state.
Expert Analysis
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.