State & Local
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January 17, 2025
Va. Blinds Maker Deemed Responsible For Sales Tax
A Virginia company that manufactures and sells blinds would be on the hook for sales and use tax on the cost of raw materials or on property used for an installation job, the state's tax commissioner said.
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January 17, 2025
Hawaii Sen. Bill Seeks To Increase Real Property Exemption
Hawaii would increase its real property exemption beginning in 2026 to combat inflation under a bill introduced in the state Senate.
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January 17, 2025
Taxation With Representation: Simpson Thacher, Covington
In this week's Taxation With Representation, Eli Lilly and Co. buys a precision breast cancer program, Applied Digital Corp. enters a financing agreement for its high-performance computing business, Clearwater Analytics buys Enfusion, and Lantheus Holdings Inc. buys Life Molecular Imaging Ltd.
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January 17, 2025
Md. House Bill Seeks Social Media Tax For Mental Health
Maryland would charge a tax on the revenue of large social media services, with the funds dedicated to a mental healthcare fund for children and youth, under legislation introduced in the state House of Delegates.
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January 17, 2025
Hawaii Bill Would Extend Sunset Date For County Surcharges
Hawaii would push back the sunset date for counties imposing a surcharge on the state's general excise tax under a bill introduced in the state House of Representatives.
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January 16, 2025
Browns Stadium Fight Belongs In Ohio State Court, Judge Told
The city of Cleveland has sued the Browns in Ohio state court in an attempt to block the NFL team's planned stadium move, as the city and the state are urging the judge in a separate federal case to toss the team's bid to relocate to the suburbs.
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January 16, 2025
NY ALJ Backs Use Of Convenience Rule To Tax Bank Manager
A Pennsylvania resident who stopped commuting to New York for his job as a bank manager in 2020 due to the COVID-19 pandemic was still subject to New York tax under the state's convenience-of-the-employer rule, an administrative law judge said in a determination released Thursday.
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January 16, 2025
NY Urges Retroactive Application Of P.L. 86-272 Regulations
A federal law providing limited protections against state income tax does not curb a state's authority to tax nonsolicitation business activities over the internet, and a New York rule allowing state taxation of such activities is valid and can be enforced retroactively, New York told a state court.
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January 16, 2025
Ohio Board Nixes Local Net Profits Tax Levy On Electric Co.
A local tax review board in Ohio properly decided an economic development zone was not authorized to impose its net profits tax on an electric utility company, because state statute forbids it, the Ohio Board of Tax Appeals ruled Thursday.
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January 16, 2025
SC House Bill Would End Individual Income Tax
South Carolina would eliminate its individual income tax under a bill introduced in the state House of Representatives.
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January 16, 2025
Miss. Bill Would Cut Sales Tax For Some Ranching Equipment
Mississippi would levy a lower sales tax rate for purchases of fencing and cattle trailers sold to farmers as part of a bill introduced in the state House of Representatives.
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January 16, 2025
Md. Gov. Pitches Taxing High Earners, Combined Reporting
Maryland's governor proposed higher income tax rates for people who make more than $500,000 and adopting water's-edge combined reporting for its corporate income tax in his 2026 budget proposal.
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January 16, 2025
Madigan Racketeering Case Will Go To Jury
The Illinois federal judge overseeing a criminal racketeering trial against former Illinois House Speaker Michael Madigan and his longtime friend and political ally made certain Thursday that the jury will deliberate and decide the case, rejecting severance and acquittal requests on the last day of evidence.
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January 16, 2025
Ill. Bill Seeks Refunds Of Excess Property Tax Revenue
Illinois local taxing authorities that exceed the previous year's property tax collection would need to disperse the excess to taxpayers under a bill introduced in the state House of Representatives.
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January 16, 2025
Morrison Foerster Adds Tax Group Co-Chair From Jones Day
Morrison Foerster LLP announced it has added a partner from Jones Day to serve as co-chair of the firm's global tax group in its New York office.
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January 16, 2025
Kan. Gov. Asks Legislature To Postpone Tax Cuts
The Kansas Legislature should wait to put forward any additional tax-cut bills until the financial impact of last year's tax cuts is more clear, according to the governor.
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January 16, 2025
Mo. House Bill Seeks Sales Tax Exemption For Food
Missouri would exempt retail sales of food from the state's sales tax under a bill introduced in the state House of Representatives.
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January 16, 2025
Idaho House OKs Updated Conformity To Federal Tax Code
Idaho would conform the state's income tax law to changes made to the Internal Revenue Code that affect the 2024 tax year under a bill passed by the state House of Representatives and sent to the Senate.
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January 16, 2025
NY Assembly Bill Seeks Free E-File Program For Income Taxes
New York would direct the state's Department of Taxation and Finance to create an online program for state taxpayers to prepare and electronically file their federal and state income tax returns for free under a bill introduced in the state Assembly.
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January 15, 2025
Va. Tax Head Says Co. Can Claim Exception For Royalties
A corporation is eligible for an add-back exception in Virginia for some royalties paid to an affiliate out of state, the Virginia tax commissioner ruled.
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January 15, 2025
Va. Flooring Co. Was Dual Operator, Tax Head Rules
A Virginia flooring company was improperly classifying itself as a retailer for tax purposes despite operating as both a retailer and contractor, the state's tax commissioner ruled.
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January 15, 2025
Texas Court Unsure State Can Shutter Immigrant Nonprofit
A Texas appellate court seemed doubtful Wednesday that the state attorney general has authority to shut down a nonprofit over its political speech, with the justices suggesting that Texas might be blurring the line between state and federal nonprofit oversight.
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January 15, 2025
Va. Tax Boss Says No Sales Tax On Biz's Web-Based Services
The web-based services provided by a Virginia company for the management of doctors' offices are not subject to the state's sales tax or communications tax, the state tax commissioner said in a ruling released Wednesday.
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January 15, 2025
Neb. Gov. Vows To Keep Tackling Property Tax 'Crisis'
Nebraska's governor pledged to put another $200 million into a property tax relief fund as part of this year's budget, saying Wednesday his administration would try to build on reforms passed during last year's special session.
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January 15, 2025
RI Gov. Voices Opposition To Tax Hike As Budget Hole Fix
Despite facing a budget deficit estimated to be more than $200 million, Rhode Island's governor said during his State of the State address that his spending plan won't include any broad-based tax increases.
Justices' Pass On Philly Tax Muddles Income Tax Credit Rules
The U.S. Supreme Court's refusal to weigh whether Philadelphia must credit a resident's tax paid to Delaware against the city's wage tax raises questions about whether state and local taxes could be considered together in the calculation of income tax credits.
Real Estate Attys Eye Busy Texas Legislative Session
With Texas' biennial legislative session underway, the housing and development issues that gummed up 2023 to the tune of multiple special session extensions appear poised to come back fresh in 2025.
Hochul Proposes $1 Billion NY Income Tax Cut
New York state would cut $1 billion in taxes for some families making up to $323,000 annually, refund surplus sales tax revenue to residents making less than $300,000 per year and expand the child tax credit under a plan outlined Tuesday by Gov. Kathy Hochul.
Justices' Pass On Philly Tax Muddles Income Tax Credit Rules
The U.S. Supreme Court's refusal to weigh whether Philadelphia must credit a resident's tax paid to Delaware against the city's wage tax raises questions about whether state and local taxes could be considered together in the calculation of income tax credits.
Real Estate Attys Eye Busy Texas Legislative Session
With Texas' biennial legislative session underway, the housing and development issues that gummed up 2023 to the tune of multiple special session extensions appear poised to come back fresh in 2025.
Hochul Proposes $1 Billion NY Income Tax Cut
New York state would cut $1 billion in taxes for some families making up to $323,000 annually, refund surplus sales tax revenue to residents making less than $300,000 per year and expand the child tax credit under a plan outlined Tuesday by Gov. Kathy Hochul.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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Justices' Pass On Philly Tax Muddles Income Tax Credit Rules
The U.S. Supreme Court's refusal to weigh whether Philadelphia must credit a resident's tax paid to Delaware against the city's wage tax raises questions about whether state and local taxes could be considered together in the calculation of income tax credits.
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Real Estate Attys Eye Busy Texas Legislative Session
With Texas' biennial legislative session underway, the housing and development issues that gummed up 2023 to the tune of multiple special session extensions appear poised to come back fresh in 2025.
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The Tax Angle: GOP Lawmakers Grapple With TCJA Renewal
From a look at Congress setting parameters for consideration of legislation to renew the GOP's 2017 tax overhaul law to other upcoming tax action in the House and Senate, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
Expert Analysis
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
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As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.