State & Local
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March 05, 2025
Texas Net Revenue Through Feb. Up 5%, Comptroller Says
Texas' net revenue collection from September through February beat that made during the same period in the last fiscal year by nearly 5%, according to a report by the state comptroller's office.
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March 05, 2025
How Eversheds Sutherland Drew 12-Atty Tax Team In Atlanta
New Eversheds Sutherland partner Hale E. Sheppard joined Law360 Pulse to discuss how he helped lead a team of 12 tax controversy attorneys to join the firm in Atlanta from Chamberlain Hrdlicka White Williams & Aughtry PC.
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March 05, 2025
Ohio Bill Seeks Tax Credits For Insurance Co. Health Plans
Ohio would provide domestic insurance companies with a refundable tax credit for a portion of employer group health plan premiums under a bill introduced in the state Senate.
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March 05, 2025
Mass. Proposed Amendment Would Cap Income Tax Rate
Massachusetts would ask voters to decide if the state income tax rate should be capped at 6.25% under a petition for a proposal of a constitutional amendment.
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March 05, 2025
Ill. Dept. Clarifies Sales Tax Application For Mobile Home Sales
An Illinois mobile home park that installs mobile homes in its park and sells the homes to tenants should be collecting sales tax on sales of mobile homes to customers, the state Department of Revenue clarified.
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March 05, 2025
Ala. Revenue Collection Through Feb. Down $214M
Alabama's total revenue collection from July through February dropped $214 million compared with the same time frame last year, according to the state Department of Revenue in a report released Wednesday.
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March 05, 2025
Ill. Sales Tax Applies To Wheelchair Ramps, Dept. Says
An Illinois company that sells wheelchairs and accessibility ramps is not eligible for the reduced sales tax rate for its sales of ramps because the ramps don't constitute medical appliances, the state Department of Revenue advised.
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March 05, 2025
NH Total Receipts Down $16M From Budget Estimates
New Hampshire's tax collections from July through February underperformed forecasts by $16 million, according to a report from the Department of Administrative Services released Wednesday.
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March 05, 2025
Ariz. House OKs Ballot Measure To End Local Grocery Taxes
Local taxes on groceries would be forbidden in Arizona if voters say yes to a constitutional amendment in a ballot measure proposed in a resolution approved by the state House of Representatives.
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March 05, 2025
Maine House Bill Would Phase Out Individual Income Tax
Maine would phase out the state's income tax, eventually eliminating the levy in 2030, under a bill introduced in the House of Representatives.
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March 05, 2025
Colo. House Panel OKs Local Lodging Tax Boosts
Colorado would triple the maximum local lodging tax rate counties could impose, with voter approval, under legislation approved by a state House panel.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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Home Canning Makes Me A Better Lawyer
Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.
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Sound Ideas And An Ill-Advised Gamble: SALT In Review
From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Use The Right Kind Of Feedback To Help Gen Z Attorneys
Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.
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Congress Can And Must Enact A Supreme Court Ethics Code
As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.
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The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan
Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.
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State Of The States' AI Legal Ethics Landscape
Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.
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8 Childhood Lessons That Can Help You Be A Better Attorney
A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.
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Challenge To Ill. Card Fee Law Explores Compliance Hurdles
A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.
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This Election, We Need To Talk About Court Process
In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.
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Letting The People Decide: SALT In Review
RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.
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Mental Health First Aid: A Brief Primer For Attorneys
Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.
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Colorado Banking Brief: All The Notable Legal Updates In Q3
In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.
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Litigation Inspiration: Honoring Your Learned Profession
About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.