State & Local
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June 02, 2025
Calif. Man Failed To Pay Sandwich Shop's Tax Liability
A California man willfully failed to pay the sales tax liability of the sandwich shop in which he had 49% ownership, the state Office of Tax Appeals said in a ruling released Monday.Â
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June 02, 2025
Mich. General Revenue Jumps By $720M Through April
Michigan's total general fund revenue for October through April outpaced last year by $720 million, according to a report by the state Budget Office.
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June 02, 2025
Texas Voters To Decide On Fire-Ruined Homestead Tax Break
Texas voters will decide whether to amend the state's constitution to authorize a temporary property tax exemption for homesteads destroyed by fire under a joint resolution approved by state lawmakers and filed with the secretary of state.
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May 30, 2025
Ex-Mich. Speaker, Wife To Face Nonprofit Embezzlement Trial
Former speaker of the Michigan House of Representatives Lee Chatfield and his wife on Friday were sent to circuit court to stand trial on allegations that the former speaker misused state and campaign funds, and that the pair embezzled money from Chatfield's nonprofit to pay for their lifestyle.
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May 30, 2025
Nicotine Tax Dispute Heads To Texas Supreme Court
The Texas Supreme Court on Friday agreed to review a dispute over whether a vape company that sells oral nicotine products should be subject to a state tax on tobacco products.
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May 30, 2025
Pa. Justices Back Hospital Tax Break Despite High Salaries
The corporate structure and high executive pay at a Montgomery County, Pennsylvania, hospital were not reason enough to take away its nonprofit, tax-exempt status, the state Supreme Court ruled Friday.
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May 30, 2025
DC Budget Plan Would OK Gambling, Repeal Child Tax Break
Washington, D.C., would legalize and tax certain gambling activities and repeal its new child tax credit before it is ever used under a budget and revenue proposal that also promises cuts in services.
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May 30, 2025
Minn. Tax Court Blasts County Counsel For AI-Written Brief
Counsel for a Minnesota county submitted a brief to the state tax court generated by artificial intelligence with five legal citations for cases that did not exist, the court said, referring the matter to a state disciplinary board.
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May 30, 2025
State & Local Tax Takeaways From May
Many states, looking at a new fiscal year starting in July, finalized their budgets in May, with significant tax implications for individuals and businesses. New York will reduce income taxes on lower- to middle-income taxpayers. In Washington state, several measures intended to close a $16 billion shortfall include an expansion of the sales tax to digital advertising. Here, Law360 presents these and other state and local tax developments to know from the past month.
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May 30, 2025
AT&T Unit Loses Dispute Over Calif. Property Tax Rates
AT&T unit Pacific Bell and other phone companies failed to prove that a California county's differing tax rates for locally assessed and state-assessed properties are unconstitutional, a state appeals court affirmed.
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May 30, 2025
Ind. Tax Dept. Finds Man Sought Refund On Time
An Indiana resident who amended his state and federal tax returns to correct his income filed for a refund within the state's statute of limitations, the Department of State Revenue said, overturning an earlier determination.
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May 30, 2025
Mass. Can't Delay Developer's Suit Over Brownfields Credit
Massachusetts tax officials who have taken more than two years to consider the appeal of a denied brownfields tax credit must hand over the administrative record in the case so that a developer can pursue a motion for judgment on the pleadings, a state court justice has ordered.
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May 30, 2025
Maine Revenue Falls $29M Short Of Projections Through April
Maine revenues from July through April lagged $29 million behind estimates, according to a report by the state Department of Administrative and Financial Services.
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May 30, 2025
Taxation With Representation: Kirkland, Cravath, Latham
In this week's Taxation With Representation, WiseTech completes a $2.1 billion merger with E2open, Acrisure buys a payroll management company for $1.1 billion and Hailey Bieber sells her Rhode skincare and makeup company to e.l.f. beauty for $1 billion.
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May 30, 2025
Fla. Authorizes Sales Tax Exemption For Gold, Silver Coins
Florida will exempt qualifying gold and silver coins from sales tax in 2026, pending approval of certain regulations by state lawmakers, under a bill signed by Gov. Ron DeSantis.
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May 29, 2025
RI Senate Panel Weighs Wealth Tax, Surtax To Fix Budget Gap
Rhode Island Democrats backed a plan Thursday to create a surtax for high-income earners and a wealth tax as potential fixes for a budget gap, while Republicans pushed for a plan to require that any annual tax surplus go toward refunds.
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May 29, 2025
DC Court Blocks Trump's Tariffs As Overreach Of Power
The International Emergency Economic Powers Act does not empower the president to impose tariffs, the D.C. federal district court said Thursday, ruling that President Donald Trump's global levies are unlawful and barring his administration from enforcing them on two toymakers who challenged the policies.
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May 29, 2025
Ore. Extends Tax Breaks For Affordable Housing Development
Oregon will delay the expiration of three property tax breaks intended to help the development of affordable housing under legislation signed by Democratic Gov. Tina Kotek.
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May 29, 2025
Texas To Exempt All Intangible Personal Property From Tax
Texas will exempt all intangible personal property from property tax under a bill signed by Gov. Greg Abbott.
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May 29, 2025
Ind. Man Doesn't Owe Use Tax On Vehicle Title Transfer
An Indiana man does not owe use tax on a change in title of a vehicle from his business to himself, the state Department of Revenue ruled.
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May 29, 2025
Texas Bars Some Property Tax Hikes Above Voter-OK'd Rates
Texas will prohibit school districts from adopting property tax rates above voter-approved thresholds in response to a natural disaster if voters previously rejected a similar proposed rate increase, under a bill signed by Gov. Greg Abbott.
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May 29, 2025
NY Says Fulfillment Service Buyer Not Liable For Sales Tax
An out-of-state online retailer's use of a third party to conduct fulfillment services on its behalf doesn't render it a vendor for New York state sales and use tax purposes, the New York Department of Taxation and Finance said.
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May 29, 2025
NY Says Marketing Co.'s Charges For App Access Are Taxable
A multilevel marketing company must collect sales tax on monthly charges to distributors for access to its mobile application software and a bundle of online products, the New York Department of Taxation and Finance said.
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May 29, 2025
NY Sales Tax Applies To Firm's Investment Systems Sales
New York sales tax applies to a financial services firm's sales of investment and risk management systems because the systems constitute prewritten computer software, the state Department of Taxation and Finance said.
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May 29, 2025
NY Tax Doesn't Apply To Job Search Platform
New York sales tax does not apply to a company's web-based job search and posting platform because the service is not considered a sale of tangible property or information services, the state Department of Taxation and Finance said.
Expert Analysis
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.
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Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
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What Is Right And What Is Not: SALT In Review
From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
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Adapting To Private Practice: From Fed. Prosecutor To BigLaw
Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.
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Firms Still Have Lateral Market Advantage, But Risks Persist
Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Making The Opportunity Zones Program Great At Last
As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.