State & Local
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February 14, 2025
8 Things Attys Should Know About Conn.'s $55B Budget
Connecticut Gov. Ned Lamont's two-year budget for the years 2026 and 2027 includes drug price limits, an expansion of the state's unfair trade practices act, key changes to hospital ownership laws and slots for 13 new judges.
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February 14, 2025
State Lawmakers Eye Tighter Restrictions On Hemp Products
Legislators in multiple states have introduced legislation aimed at regulating or restricting the manufacture and sale of products containing intoxicating cannabinoids derived or synthesized from federally lawful hemp.
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February 14, 2025
Miss. House Bill Would Exclude Tips From Income Tax
Mississippi would exclude workers' tips from the state income tax under a bill introduced in the state House of Representatives.
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February 14, 2025
Ark. Bill Would Exempt Broadband Equipment From Sales Tax
Arkansas would exempt machinery and equipment used to produce broadband service from sales and use tax under a bill introduced in the state House of Representatives.
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February 14, 2025
NYC Transfer Tax Applies To Sale Of College Property
The sale of a college property held by an LLC cannot avoid New York City's real property transfer tax, the city's Department of Finance said in a letter ruling, concluding that the deal structure prevented exemption from the tax.
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February 14, 2025
La. Net Collections In Jan. Lower Than Last Year By $245M
Louisiana's total state revenue in January lagged behind collections last year in the same period by $245 million, according to a monthly report by the state Department of Revenue.
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February 14, 2025
SD Gives Remote Sellers 30 Days To Register And Collect Tax
South Dakota will allow 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 do so under a bill signed by the governor.
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February 14, 2025
Fla. Net Revenue Beats Estimate By $627M Through Dec.
Florida's net revenue collection from July through December topped a government estimate by $627 million, according to a report by the state Office of Economic and Demographic Research.
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February 14, 2025
4 Things To Know Now About Illinois State And Local Tax
From a major change in the taxation of leases to litigation concerning the use tax, the false claims act and the income tax, there has been plenty to keep up with regarding state and local tax matters in Illinois. Here, Law360 presents SALT issues to know in the state.
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February 14, 2025
Okla. General Revenues Through Jan. Up $40M From Estimate
Oklahoma's total general revenue collection from July through January beat estimates by $40 million, according to a report by the state Office of Management and Enterprise Services.
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February 13, 2025
Tax Atty's Firing Not Due To Husband's Testimony, Judge Says
A man failed to prove that his testimony against a Connecticut Department of Revenue Services official during a state legislative hearing cost his high-level tax attorney wife her job, a federal judge has ruled, issuing a win to two agency leaders.
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February 13, 2025
Packaging Co. To Pay $6.25M Over Shuttered NC Paper Mill
Food and beverage packaging company Pactiv Evergreen has agreed to pay $6.25 million to settle the state of North Carolina's lawsuit seeking to recoup $12 million in financial incentives to keep a local mill operating in the town of Canton, after suddenly closing its facility in 2023.
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February 13, 2025
Mo. Resolution Seeks Cap For Property Assessment Hikes
An assessment of a residential property in Missouri would not be able to increase more than 8% from its last assessment if voters approve a constitutional amendment under a resolution introduced in the state House of Representatives.
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February 13, 2025
Texas House Measure Seeks Vote On Casino, Sports Betting
Texas voters would decide whether to let state lawmakers legalize and tax casino gambling and sports betting under a proposal introduced in the state House of Representatives.
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February 13, 2025
Ill. Revenue Dept. Unsure If Site Is Marketplace Facilitator
The Illinois Department of Revenue said in a general information letter that it was unable to determine whether an internet auction site is a marketplace facilitator that must collect and remit sales tax, because the agency couldn't determine the arrangement between the sellers and the site.
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February 13, 2025
Ariz. Panel OKs Plan For Vote To End Grocery Tax
Arizona cities would be barred from imposing local grocery taxes if voters approved a constitutional amendment in a ballot measure proposed in legislation passed by a state House panel over the objections of several small-city mayors.
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February 13, 2025
Ill. Dumpster Rental Service Must Pay Sales Tax
An Illinois business must pay sales tax on its dumpster rental services, the state Department of Revenue said in a general information letter.
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February 13, 2025
Calif. Bill Would Nix Adjustments Of Cannabis Excise Tax Rate
California would repeal a requirement that the state Department of Tax and Fee Administration adjust the rate of the state's excise tax on cannabis as part of a bill introduced in the state Assembly.
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February 13, 2025
Texas Senate OKs Increase In Homestead Tax Exemption
Texas would amend the state's constitution to increase its homestead exemption, if voters approve, under a bill and a resolution passed unanimously by the state Senate on Thursday.
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February 13, 2025
NY Resident Can Get Tax Credit For Additional Solar System
New York state's tax agency incorrectly denied a resident's $5,000 income tax credit claim for installing a second solar energy system at his home, a state administrative law judge said, finding the new equipment was separate from his original system.
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February 13, 2025
Energy Co.'s Sales Properly Sourced To Mich., Tribunal Says
An energy company's wholesale sales of electricity that were executed at Michigan substations must be apportioned to Michigan, the state Tax Tribunal ruled Thursday, rejecting the company's request to obtain an $8 million tax refund by sourcing some sales to where out-of-state consumers used the electricity.
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February 13, 2025
Minn. House Panel Advances 10-Year Phaseout Of Estate Tax
Minnesota would phase out its estate tax over 10 years under legislation advanced by the state House Taxes Committee on Thursday.
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February 13, 2025
Vermont Appoints New Tax Commissioner
Vermont's tax commissioner will step down by the end of the week and be replaced by a former CEO of Vermont Teddy Bear Co., the governor announced.
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February 13, 2025
Del. Allows Cos. To File Trade Names With Revenue Division
Delaware will allow companies that do business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue as part of a bill signed by the governor.
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February 13, 2025
Texas Bill Seeks Paid Parental Leave Tax Credit
Texas would grant a franchise tax credit to companies that provide their employees with paid parental leave under a bill introduced in the state House of Representatives.
Expert Analysis
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To Make Your Legal Writing Clear, Emulate A Master Chef
To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.
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Circuit Judge Writes An Opinion, AI Helps: What Now?
Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.
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Ohio Tax Talk: The Legislative Push For Property Tax Relief
As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.
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Looking South With A Smile: SALT In Review
From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Exploring An Alternative Model Of Litigation Finance
A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.
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Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.
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A Vision For Economic Clerkships In The Legal System
As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.