State & Local
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
February 13, 2025
Colo. Home Energy Tax Credit Not For On-Site Generation
A Colorado tax credit for residential energy storage systems does not extend to the costs of on-site generation systems, the Colorado Department of Revenue said in a general information letter.
Expert Analysis
-
Lessons From Country Singer's Personal Service Saga
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
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
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
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
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
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
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
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
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
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
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
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
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.