State & Local

  • November 01, 2024

    Ore. Court Fines Man For Frivolous Tax Challenge

    The Oregon Tax Court fined a resident on the grounds that he brought a frivolous challenge to an individual income tax assessment, rejecting his constitutional arguments and assertions of limits to Oregon's taxing power.

  • November 01, 2024

    Ore. Tax Bill To Fresenius OK Despite Minor Error, Court Says

    A minor error in a tax deficiency notice sent to a Fresenius Medical Care entity, identifying it as a corporation instead of as a limited partnership, did not invalidate the notice, the Oregon Tax Court said.

  • November 01, 2024

    4 States To Vote On Expanding Cannabis Or Psychedelics

    On Tuesday, voters in Florida, North Dakota and South Dakota will decide whether to legalize cannabis for adult recreational use, while Massachusetts — where marijuana is already fully legal — will decide whether to decriminalize and regulate certain psychedelics.

  • October 31, 2024

    Ga. Justices Kill Free Speech Challenge To Strip Club Tax

    A Georgia tax on strip clubs that's used to fund child trafficking prevention efforts has been upheld by the state's highest court, which said in a split decision that a First Amendment challenge to the tax by club owners failed to show the levy limited their speech.

  • October 31, 2024

    Madigan Ally Set Up Work For Speaker's Fired Aide, Jury Told

    An ex-lobbyist on trial alongside former Illinois House Speaker Michael Madigan made arrangements for a political operative that Madigan fired to receive monthly payments while he was unemployed, suggesting he enter into contracts with loyal lobbyists and write up reports on legislators "in case the IRS checks this out," a federal jury heard Thursday.

  • October 31, 2024

    Calif. Gov. Proposes Expansion Of Film And TV Tax Credit

    California would more than double the annual amount of money allocated to its film and TV tax credit program as part of a proposal from Democratic Gov. Gavin Newsom, the governor's office said.

  • October 31, 2024

    Ind. Tax Dept. Says Ohio Man Wrongly Assessed Income Tax

    A former Indiana resident was wrongly assessed individual income tax, the Department of State Revenue said in a letter of findings, because he was able to present evidence to prove that he lived in Ohio at the time.

  • October 31, 2024

    DC Creates Tax Break For Landscape Architecture Services

    The District of Columbia established a sales tax exemption for landscape architecture services under clarifying legislation enacted without the mayor's signature, though the measure is subject to congressional review before it becomes law.

  • October 31, 2024

    4 Ways Congress Could Try To Close The Tax Gap

    The gap between federal taxes owed and paid — recently estimated at $696 billion for 2022 — could be addressed in several ways, including increasing information reporting or simplifying the tax code, experts told Law360.

  • October 31, 2024

    NY, NJ, Calif. Worst In Tax Competitiveness Study, Wyo. Best

    Wyoming is the best state in the nation for tax competitiveness, the Tax Foundation said in a study released Thursday, with New York earning the title for the worst state, followed by New Jersey and California.

  • October 31, 2024

    Mich. General Revenue Drops $283M In Fiscal 2024

    Michigan general revenue collection from October 2023 through September totaled $283 million less than the state's revenue for the previous fiscal year, according to the state Budget Office.

  • October 31, 2024

    The 2024 Law360 Pulse Leaderboard

    Check out the Law360 Pulse Leaderboard to see which firms made the list of leaders in all-around excellence this year.

  • October 31, 2024

    Firms' Hiring Strategies Are Evolving In Fight For Top Spot

    Competition for top talent among elite law firms shows no signs of slowing down, even amid economic uncertainty, with financially strong firms deploying aggressive strategies to attract and retain skilled professionals to solidify their market position.

  • October 30, 2024

    Mich. Judges Reject Interest For Unclaimed Property Returns

    A Michigan appellate panel overturned a trial court Tuesday that admitted it was going against the grain by requiring the state to pay interest when it returns seemingly abandoned property, with appellate judges finding state statute was comprehensive enough to supersede the common law idea that "interest follows principal." 

  • October 30, 2024

    Federal Deference Ruling May Mean Less State Tax Guidance

    A U.S. Supreme Court ruling that killed the doctrine known as Chevron deference does not have a direct effect on states, but indirect effects could include that of state tax agencies issuing less guidance, panelists said Wednesday.

  • October 30, 2024

    Texas Justices Quiz Sales Tax Break For Private Prison Co.

    Texas Supreme Court justices questioned Wednesday whether a private prison operator is eligible to receive a sales tax exemption granted to governmental entities, mulling over whether the company functions as an agency or instrumentality of the state.

  • October 30, 2024

    Pa. Authorizes Settlement Process To Resolve Tax Disputes

    Pennsylvania empowered the state Board of Finance and Revenue to oversee a formal settlement process to resolve taxpayer disputes and extended the deadline for taxpayers to appeal personal income tax assessments from the state Department of Revenue under a bill signed by Democratic Gov. Josh Shapiro.

  • October 30, 2024

    Va. Amusement Park Wins Property Tax Refund For Rides

    A Virginia amusement park owner is owed refunds of business property tax payments, the state's tax commissioner said, agreeing with the owner that rides and other assets at the park were fixed to real property and not subject to the tax.

  • October 30, 2024

    NJ Cannabis Commission Delays Increasing Excise Fee

    The New Jersey commission that regulates cannabis will not immediately increase the state's social equity excise fee and will instead decide at a later meeting whether to increase the fee, the commission voted on Wednesday. 

  • October 30, 2024

    Real Estate Tax Ballot Initiatives To Watch

    Next week, voters in seven states will be weighing in on a variety of real estate tax ballot initiatives, including various measures that would provide additional property tax relief to veterans.

  • October 30, 2024

    Ohio Justices Say Attorney In Prison Should Not Be Disbarred

    The Ohio Supreme Court ruled Tuesday that an attorney in federal prison for his participation in a tax fraud scheme should not be disbarred, and should have a chance to reapply for his law license in the future

  • October 30, 2024

    Va. Tax Boss Orders 2nd Look At Co.'s Bank Card Tax Break

    Virginia auditors must take a closer look at a company's sales of debit and credit cards to better evaluate whether the cards were exempt from tax as property to be resold to final customers, the state's tax commissioner said.

  • October 30, 2024

    Va. Biz Wrongly Collected Sales Tax, Commissioner Rules

    A Virginia fabricator of products for construction erroneously collected and remitted sales tax on property it installed in real estate and may seek a credit, but it owes sales tax on its purchases from vendors, the Virginia tax commissioner said.

  • October 29, 2024

    NJ Panel Rejects Man's Ability To Contest Newark Tax Break

    A New Jersey resident doesn't have standing to challenge Newark's tax abatement awarded to a property developer because he doesn't live or own property in the city, a state appeals panel ruled Tuesday.

  • October 29, 2024

    Investments In Energy Tax Credit Boom Could Draw IRS' Eye

    The 2022 climate law's green energy tax incentives sparked a surge of big-ticket development projects nationwide, and tax practitioners expect that the investments could be subject to intense scrutiny from the IRS amid a crackdown on abusive schemes in other areas.

Expert Analysis

  • Litigation Funding Disclosure Key To Open, Impartial Process

    Author Photo

    Blanket investor and funding agreement disclosures should be required in all civil cases where the investor has a financial interest in the outcome in order to address issues ranging from potential conflicts of interest to national security concerns, says Bob Goodlatte, former U.S. House Representative for Virginia.

  • What NFL Draft Picks Have In Common With Lateral Law Hires

    Author Photo

    Nearly half of law firm lateral hires leave within a few years — a failure rate that is strikingly similar to the performance of NFL quarterbacks drafted in the first round — in part because evaluators focus too heavily on quantifiable metrics and not enough on a prospect's character traits, says Howard Rosenberg at Baretz+Brunelle.

  • Replacing The Stigma Of Menopause With Law Firm Support

    Author Photo

    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

    Author Photo

    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

    Author Photo

    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

    Author Photo

    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

    Author Photo

    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

    Author Photo

    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

    Author Photo

    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

    Author Photo

    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

    Author Photo

    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

    Author Photo

    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

    Author Photo

    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.