State & Local

  • March 05, 2025

    Colo. Lawmakers OK Confidentiality Standards For Tax Audits

    Colorado would enhance its confidentiality standards for information held by third-party sales tax auditors under legislation passed by the state House of Representatives and sent to Gov. Jared Polis.

  • March 05, 2025

    Wyo. Extends Manufacturing Sales And Use Tax Exemptions

    Wyoming extended by 15 years its sales and use tax exemptions for machinery used in manufacturing under a bill signed by the governor.

  • March 04, 2025

    Minn. County Officials Claim Bias In DOI's Land Trust Decision

    A trio of Minnesota municipalities are asking a federal court for a quick win in a dispute over more than 3,000 acres taken into trust for the Mille Lacs Band of Ojibwe Indians, arguing that the decisions are the product of an unconstitutionally biased process.

  • March 04, 2025

    Colo. Justices Won't Review Hospital Tax Classification Suit

    The Colorado Supreme Court declined to review an appeals court ruling finding that a rehabilitation hospital should be classified as a commercial property for tax purposes because it was predominantly designed for its services and not for residency.

  • March 04, 2025

    Md. Gov. Pitches Biz Programs, Tax Tweaks To State Panel

    Maryland would adjust and streamline several economic development programs, end some corporate tax breaks and expand or extend others under legislation that the governor pitched to a Senate panel Tuesday.

  • March 04, 2025

    Dispensary Fights Counties' Extra Pot Tax In Mo. High Court

    A Missouri appellate court correctly found that counties wrongfully imposed a 3% additional sales tax on cannabis sales that were already subject to tax by a local government, a dispensary told the state Supreme Court.

  • March 04, 2025

    NY Creates Framework For County Tax On Short-Term Rentals

    New York established a framework for counties to impose tax on short-term rentals as part of a bill signed by Democratic Gov. Kathy Hochul.

  • March 04, 2025

    DeSantis Backs Canning Fla. Rent Tax, Cutting Property Taxes

    Florida Gov. Ron DeSantis called on state legislators Tuesday to eliminate the state's business rent tax on commercial leases and reaffirmed his pledge to support an effort by lawmakers to draft a constitutional amendment that would cut property taxes.

  • March 04, 2025

    Arizona Updates Income Tax Conformity With Federal Code

    Arizona updated its conformity with the Internal Revenue Code for state income tax purposes under a bill signed by Gov. Katie Hobbs.

  • March 04, 2025

    Florida Net Revenue Through Feb. Beats Estimate By $596M

    Florida's general revenue collection from July through January outpaced estimates by $596 million, according to a report by the Office of Economic and Demographic Research released Tuesday.

  • March 04, 2025

    Del. Net General Revenue $150M Higher Than Last Year

    Delaware's net receipts from July through January beat collections during the same period in the last fiscal year by $150 million, according to a report by the state Department of Finance.

  • March 04, 2025

    Ore. Bill Would OK Local Pot Production Taxes

    Oregon would allow certain rural counties to ask their voters to allow taxes of up to 3% on the value of marijuana production in their unincorporated areas under legislation in the state Senate.

  • March 04, 2025

    Ore. House OKs Extending Medical Provider Taxes

    Oregon would extend the sunset on medical provider and insurance assessments, worth more than $5 billion over four years and used to help fund state healthcare programs, under legislation approved by the state House of Representatives.

  • March 04, 2025

    W.Va. Revenues Through Feb. Beat Estimates By $62M

    West Virginia's general fund revenue collection from July through February outpaced forecasts by $62 million, according to a report by the State Budget Office.

  • March 04, 2025

    Colo. Finance Panel OKs Employee Ownership Tax Break

    Colorado would allow tax deductions for certain businesses that convert to employee ownership under legislation approved by a House committee.

  • March 04, 2025

    Mont. Lowers Electronic Tax Payment Requirement Threshold

    Montana lowered the threshold above which tax liabilities must be paid electronically to one-tenth of the amount under the preexisting law as part of a bill signed by the governor.

  • March 03, 2025

    Real Estate Bills To Watch In Florida's Legislative Session

    Florida's annual two-month legislative session officially kicks off Tuesday, but lawmakers have already been at work drafting and filing bills. With a total of 1,821 bills filed between the two chambers before last Friday's deadline, a considerable number have the potential to impact real estate, with several likely to feature prominently in upcoming debates.

  • March 03, 2025

    Mich. Homeowners Denied Cert. In RICO Foreclosure Suit

    A Michigan federal judge followed a recent string of decisions denying class certification to homeowners who allege local governments profited from the sales of their tax-foreclosed property, rejecting Wayne County residents' attempt to certify a class of people who say a racketeering scheme stripped them of their foreclosed homes' surplus equity.

  • March 03, 2025

    Nonprofits Warn Cuts May Force Closures, End Tax Exemption

    Leaders of nonprofits providing healthcare, housing and other critical services for low-income Americans warned Monday that the mix of White House funding cuts and executive orders could force them to close and even jeopardize their tax-exempt status.

  • March 03, 2025

    Calif. OTA Says Campground Owed Relief After Audit Error

    A California campground that operates as a wedding venue was improperly assessed sales tax for wedding venue fees because the auditor had already reviewed the issue in a previous audit, the state Office of Tax Appeals said in a ruling released Monday.

  • March 03, 2025

    Co.'s CFO Liable For Sales Taxes, Calif. OTA Rules

    The chief financial officer for an auto body repair company is a person responsible for the company and thus personally liable for sales tax the company owed, the California Office of Tax Appeals ruled in an opinion released Monday.

  • March 03, 2025

    Calif. OTA Upholds Rejection Of $2M Charitable Tax Deduction

    A California couple was correctly denied a $2 million charitable deduction that was claimed outside the five-year carryover period, the state Office of Tax Appeals said in a nonprecedential opinion released Monday.

  • March 03, 2025

    Minn. Bill Would Tax Products With 'Forever Chemicals'

    Minnesota would impose a tax on manufacturers' and retailers' sales of products that contain a group of chemicals called PFAs, commonly referred to as forever chemicals, under a bill introduced Monday in the state Senate.

  • March 03, 2025

    Treasury Halts Enforcement Of Corporate Transparency Act

    The U.S. Treasury Department won't enforce the Corporate Transparency Act on U.S. businesses and will change regulations so it only applies to foreign companies registered stateside, according to an announcement that activists said invites criminals into the U.S. and lawyers said could provoke judicial scrutiny.

  • March 03, 2025

    Holwell Shuster Atty Fights NJ Tax On Insurance Contribution

    A Holwell Shuster & Goldberg LLP attorney asked the New Jersey Tax Court to cancel an income tax assessment from the state Division of Taxation that he argued erroneously included contributions to a former employer's healthcare plan in his taxable income.

Expert Analysis

  • 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.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

    Author Photo

    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

    Author Photo

    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

    Author Photo

    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

    Author Photo

    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

    Author Photo

    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

    Author Photo

    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

    Author Photo

    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

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