State & Local
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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.
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April 07, 2025
Trump Threatens Triple-Digit Tariff Rates If China Retaliates
President Donald Trump on Monday threatened an additional 50% tariff on Chinese imports entering the U.S., which would drive the total rate above 100%, if Beijing follows through on the retaliatory tariffs announced last week in response to Trump's reciprocal plan.
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April 07, 2025
TCJA Designer Tapped For Key Policy Role At Treasury
An architect of the 2017 federal tax overhaul has been picked to serve as assistant secretary for legislative affairs at the U.S. Treasury Department, Treasury Secretary Scott Bessent said in announcing several appointments at the agency.
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April 07, 2025
Mo. Revenue Through March Down $134M
Missouri general fund revenue from July through March lagged behind last fiscal year's total for that period by $134 million, according to a report by the state Office of Administration.
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April 07, 2025
Kan. Revenue Beats Estimate By $206M Through March
Kansas' net general revenue from July through March outpaced an estimate by $206 million, according to a report by the state Division of the Budget.
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April 07, 2025
Montana To Appraise Taxable Real Property Every 2 Years
Montana will reappraise most taxable real property every two years under a bill signed by the governor.
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April 07, 2025
NH Revenues Through March Lag $7M Behind Forecast
New Hampshire's general fund revenue collection from July through March underperformed an estimate by roughly $7 million, according to a report by the state Department of Administrative Services.
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April 04, 2025
Colo. Residents Say City Stormwater Fees Are Unlawful Taxes
A Boulder, Colorado, community organization has alleged in state court that the city is unlawfully charging residents fees for stormwater and flood management in order to pay for $66 million worth of bonds issued for a local flood mitigation project.
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April 04, 2025
Fla. House Bill Would Cut General Sales Tax Rate, Other Rates
Florida would reduce the state's general sales tax rate and other sales tax rates, including the rates imposed on commercial rent, electricity and sales of new mobile homes, by three-quarters of a percentage point under a bill introduced in the state House of Representatives.
Expert Analysis
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
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National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.