State & Local

  • February 04, 2025

    Fla. Gov. Pitches End To Business Rent Tax In Budget

    Florida would eliminate its tax on commercial real estate leases under Gov. Ron DeSantis' proposed budget, a change he said would save businesses in the state a collective $1.6 billion.

  • February 04, 2025

    Kan. Bill Would Exempt Some Repair Services

    Kansas would exempt the installation of material used in reconstruction, remodeling and repair from state sales and use tax under a bill introduced in the state Senate.

  • February 04, 2025

    Walmart Gets Arbitration In Fla. Delivery Fee Tax Fight

    An accusation that Walmart unlawfully charged Florida customers sales tax on delivery fees will go to arbitration, a federal judge ruled Tuesday, saying shoppers agreed to arbitration when they accepted the terms of use of the retailer's website.

  • February 04, 2025

    Mellon Heir's Estate Defends $29M Tax Refund Request

    A Pittsburgh billionaire made a "bona fide" deal to indemnify the trustees for his Mellon family millions as he drained a family trust account, so a $200 million settlement to partly replenish the fund for his heirs should be deductible and produce a $29 million refund of his Pennsylvania estate taxes, the estate's lawyer told a state appellate court Tuesday.

  • February 04, 2025

    Pa. Governor Puts Cannabis Legalization In Budget Proposal

    Pennsylvania Gov. Josh Shapiro on Tuesday announced a plan to legalize recreational cannabis later this year as part of his budget proposal.

  • February 04, 2025

    Texas Revenue Collection Through Jan. Up 5% From Last Year

    Texas' net revenue collection from September through January was 5% higher than the same period last fiscal year, according to the state Comptroller's Office.

  • February 04, 2025

    Calif. Insurer Can't Get Tax Refund On In-State Shipments

    A California insurance company can't get a refund of sales taxes paid when it placed orders with three vendors located out of state that the vendors fulfilled with shipments from within the state, the California Office of Tax Appeals ruled.

  • February 04, 2025

    W.Va. Revenues Through Jan. Beat Forecast By $28M

    West Virginia's general revenue collection from July through January exceeded a budget forecast by $28 million, according to a report by the State Budget Office.

  • February 04, 2025

    NY Assembly Bill Seeks Tax Exemption For Radio Signal Gear

    New York would establish a property tax exemption for equipment used for the transmission or switching of radio signals to provide commercial mobile radio service or mobile internet access service under a bill introduced in the state Assembly.

  • February 04, 2025

    Colo. Senate OKs Sales Tax Audit Confidentiality Rules

    Taxpayer information held by third-party sales tax auditors in Colorado would be subject to enhanced confidentiality standards under legislation passed by the state Senate.

  • February 04, 2025

    Delaware's Revenue Surges $157M In 1st Half Of Fiscal Year

    Delaware's total receipts from July through December exceeded the same period in the last fiscal year by $157 million, according to the state Department of Finance.

  • February 04, 2025

    Md. House Bill Seeks End To Corporate Tax Credits

    Maryland would end several corporate tax credits and the state's opportunity zone program under legislation in the state House of Delegates.

  • February 04, 2025

    Wis. Senate Bill Would Exempt Gun Safes From Sales Tax

    Wisconsin would exempt safes that are used to store guns from sales and use tax as part of a bill introduced in the state Senate.

  • February 04, 2025

    Md. House Bill Would Allow Tax Credits For Local Newsrooms

    Maryland would allow state income tax credits for portions of earnings paid to newsroom employees by local news organizations under legislation introduced in the state House of Delegates.

  • February 04, 2025

    Ariz. Senate Bill Seeks Tax Subtraction For Capital Gains

    Arizona would allow a subtraction from state taxable income of a portion of capital gains under legislation introduced in the state Senate.

  • February 03, 2025

    Calif. Panel Affirms County's Sales Tax

    A half-cent sales tax approved by a simple majority of voters in a California county is a general tax, not a special tax, and thus not subject to requirements to be approved by two-thirds of the voters, a California appeals court panel ruled, upholding a trial court decision.

  • February 03, 2025

    Calif. OTA Denies Sales Tax Refund For Drug System Parts

    A biopharmaceutical company is not eligible for refunds of sales and use taxes for components of a diabetes drug delivery system that it developed but was never federally approved, the California Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Texas Gov. Floats $10B Property Tax Relief Proposal

    Texas Gov. Greg Abbott urged lawmakers to again overhaul the state's property tax regime, saying he would support legislation that would provide at least $10 billion in tax relief. 

  • February 03, 2025

    Ariz. Panel OKs Bill To Clarify Sales Tax Sourcing Location

    Arizona would clarify that the location of a transaction for sales tax purposes is the seller's business location if that seller receives the order in the state under legislation approved by a House panel Monday.

  • February 03, 2025

    Iowa Justices Decline To Hear Capital Gains Deduction Case

    The Iowa Supreme Court will not review an appellate court ruling that found two business partners were not eligible to claim a capital gains deduction for gains resulting from their individual sales of goodwill.

  • February 03, 2025

    Calif. Couple Can't Claim Biz Loss, OTA Says

    A California couple cannot claim a business loss deduction for the company they were partners in because they were calendar-year taxpayers and the loss occurred in the wrong year, the state Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Ill. Bill Seeks Tax Break For Megaproject Building Materials

    Illinois would provide an exemption from any state or local use tax or retailers occupation tax for building materials incorporated into real estate at what are known as megaproject sites as part of a bill filed in the state House of Representatives.

  • February 03, 2025

    Ill. House Floats Income Tax Deduction Bill For Union Dues

    Illinois would create an income tax deduction for union dues for taxpayers who weren't allowed a deduction under federal law as part of a bill filed in the state House of Representatives.

  • February 03, 2025

    Calif. Couple's Stock Income Subject To State Tax, OTA Says

    A California couple is liable for tax and interest assessed on their exercising of nonqualified stock options and vesting of restricted stock units because the income was sourced to the state, the state Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Ariz. Justices OK Energy Co.'s Depreciation In Tax Value Fight

    The depreciated value of a component of a power transmission company's facilities may be negative for purposes of calculating the property's tax value, the Arizona Supreme Court ruled, partly vacating an appeals court decision.

Expert Analysis

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

  • 10 Considerations For Litigating A New York Tax Case

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    While some of New York’s recently adopted corporate tax regulations are likely to face legal challenges, aggrieved taxpayers should answer certain questions before deciding to embark on the tax litigation process, say Cyavash Ahmadi and Jeffrey Friedman at Eversheds Sutherland.

  • Revenue Agencies At Their Finest: SALT In Review

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    From a survey of the nation's best departments of revenue to baseball superstar Shohei Ohtani's creative free-agent contract, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firm Strategies For Successfully Navigating 2024 Trends

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    Though law firms face the dual challenge of external and internal pressures as they enter 2024, firms willing to pivot will be able to stand out by adapting to stakeholder needs and reimagining their infrastructure, says Shireen Hilal at Maior Consultants.

  • Attorneys' Busiest Times Can Be Business Opportunities

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    Attorneys who resolve to grow their revenue and client base in 2024 should be careful not to abandon their goals when they get too busy with client work, because these periods of zero bandwidth can actually be a catalyst for future growth, says Amy Drysdale at Alchemy Consulting.

  • How Attorneys Can Be More Efficient This Holiday Season

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    Attorneys should consider a few key tips to speed up their work during the holidays so they can join the festivities — from streamlining the document review process to creating similar folder structures, says Bennett Rawicki at Hilgers Graben.

  • 5 Trends To Watch In Property And Casualty Class Actions

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    In 2023, class action decisions have altered the landscape for five major types of claims affecting property and casualty insurers — total loss vehicle valuation, labor depreciation, other structural loss estimating theories, total loss vehicle tax and regulatory fees, and New Mexico's uninsured and underinsured motorist coverage sale requirements, say Mark Johnson and Mathew Drocton at BakerHostetler.

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