State & Local
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July 01, 2025
Md. Outlines Data Sales Tax Duties For Multistate Buyers
Buyers of newly taxable data services in Maryland may avoid some remittance obligations when the item will be used both inside and outside Maryland or resold, the state comptroller said Tuesday.
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July 01, 2025
Colo. Says Gun Tax Not Marketplace Facilitator's To Collect
A marketplace facilitator is not responsible for remitting Colorado's excise tax on guns and ammunition, the state's Department of Revenue advised in a ruling, saying responsibility falls on the sellers of the items.
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July 01, 2025
Ariz. Revenue Collection Beats Forecast By $189M
Arizona's general revenue collection for July 2024 through May outpaced forecasts by $189 million, according to a report by the state's Joint Legislative Budget Committee.
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July 01, 2025
Senate Passes GOP Budget Bill With Revised Tax Provisions
Senate Republicans narrowly passed their sweeping tax and policy legislation Tuesday after conference leaders secured a last-minute compromise with some holdout senators in their conference to revise portions of the bill.
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June 30, 2025
Conn. Expects Corporate Tax Changes To Raise Almost $350M
Connecticut will make changes to corporate taxes that are projected to raise nearly $350 million over two years — largely from repealing the state's $2.5 million cap on tax increases for some combined unitary taxpayers — under the 2026-27 budget signed Monday by the governor.
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June 30, 2025
Senate Inches Toward Vote On $3.8 Trillion Budget Bill
The Senate underwent a marathon series of votes Monday on amendments to Republicans' mammoth $3.8 trillion budget bill as the chamber made slow progress toward a final vote on the legislation whose outcome remained uncertain.
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June 30, 2025
NJ Lawmakers OK Tax Hikes On Online Gambling, Cigarettes
New Jersey lawmakers approved tax increases Monday on cigarettes, online gambling and certain property sales of more than $2 million alongside a $58.8 billion budget plan that also provides property tax credits for senior citizens.
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June 30, 2025
Top State & Local Tax Cases Of 2025: Midyear Report
From the U.S. Supreme Court ruling in favor of a group of Catholic charities seeking an unemployment tax exemption to the New York Supreme Court ruling on the state's rule governing the application of P.L. 86-272, it's been a busy first half of the year for state and local tax. Here, Law360 looks at some of the top state and local tax cases of the past six months.
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June 30, 2025
Oregon Transportation, Tax Package Dies At Session's End
An Oregon transportation funding proposal with billions of dollars in new taxes and fees died when the state Legislature adjourned for the year without passing the package, which had been championed by the state's governor.
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June 30, 2025
Ill. Court Refuses To Slash Corp. Center's $37M Valuation
Two Illinois office buildings and a parking facility were correctly valued at $37 million, a state appeals court ruled Monday, rejecting the property owner's claim that the state's tax board relied on inadmissible appraisal evidence.
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June 30, 2025
Florida To Eliminate Business Rent Tax
Florida will eliminate its business rent tax under budget-related legislation signed Monday by Republican Gov. Ron DeSantis.
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June 30, 2025
Michigan General Revenue Climbs $700M From Last Year
Michigan's general fund revenue from October through May beat last year's total by $700 million, the State Budget Office said Monday.
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June 30, 2025
NJ Senate Confirms Tax Agency's Top Official
The New Jersey state Senate unanimously confirmed Monday the acting director of the state's Division of Taxation as the agency's top official.
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June 30, 2025
Ariz. Boosts Personal Property Tax Exemption For Cos.
Arizona is boosting its personal property tax exemption for businesses and expanding other tax breaks under legislation signed by Gov. Katie Hobbs.
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June 30, 2025
Delaware Net Receipts Rise $151M From Last Year
Delaware's net receipts from July through May outpaced last fiscal year's total for that span by $151 million, according to the state Department of Finance.
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June 30, 2025
RI Allows Local Tax Amnesty Programs For Every 3 Years
Rhode Island authorized municipalities to establish local tax amnesty programs every three years to give people and businesses a chance to resolve outstanding property tax liabilities without accruing interest under legislation signed by the governor.
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June 30, 2025
Oregon SALT Cap Fix To Expire After Lawmakers Adjourn
Oregon's workaround of the federal cap on the income tax deduction for state and local taxes remains set to expire after this year after lawmakers adjourned the state legislative session without passing a measure to extend the fix.
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June 30, 2025
Maine General Revenues Beat Forecast By $36M
Maine's general fund revenue from July through May outpaced estimates by $36 million, according to a report by the state's Department of Administrative and Financial Services.
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June 30, 2025
Justices Pass On Free Speech Challenge To Ga. Strip Club Tax
The U.S. Supreme Court said Monday that it will not review a decision by Georgia's highest court that said a state tax on strip clubs that's used to fund efforts to address child trafficking does not violate the First Amendment.
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June 30, 2025
Justices Won't Review Taxing Of Power Plant On Tribal Land
The U.S. Supreme Court declined on Monday to hear a power company's claims that federal law protects a power plant it owns on tribal land in Arizona from property taxes.
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June 28, 2025
GOP Senators Pursue Vote On Wide-Ranging Budget Bill
The Senate was gearing up Saturday to vote on a sweeping Republican budget resolution that would permanently renew expiring tax rates and business breaks, dismantle dozens of clean energy incentives and slash healthcare spending.
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June 27, 2025
Senate Parliamentarian Cuts Key Tax Provisions In Budget
The Senate parliamentarian blocked key tax, healthcare and other provisions in the GOP's $3.8 trillion budget plan from qualifying for filibuster-proof votes on the Senate floor Friday, prompting Senate lawmakers to huddle with her behind closed doors into the evening.
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June 27, 2025
Alaska Authorizes Corp. Tax Credits For Child Care Donations
Alaska authorized corporate income tax credits for donations to child care facilities operated by employers for children of a taxpayer's employees under a bill signed by the governor.
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June 27, 2025
Maine Adopts Sourcing Rule Without 'Ambiguous' Wording
Maine adopted a clarification to its rule on sourcing business receipts from services, keeping updated language on recordkeeping but eliminating a proposal sourcing receipts to where they are "acquired or experienced" after groups warned the language was "ambiguous."
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June 27, 2025
Mass. Justices Pass On Tech Founder's $4.7M Stock Tax Fight
Massachusetts' top court turned away a nonresident couple's appeal of a judgment finding them liable for state taxes on a $4.7 million capital gain from the sale of stock in a technology company one of them co-founded in the state.
Expert Analysis
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Exploring An Alternative Model Of Litigation Finance
A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.
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Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.
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A Vision For Economic Clerkships In The Legal System
As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.
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E-Discovery Quarterly: Recent Rulings On Text Message Data
Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.
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Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts
There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.
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NY Tax Talk: Primary Function Is Key Analysis For Sales Tax
Two sales tax cases recently decided by New York's Appellate Division illustrate why both taxpayers and the state's Department of Revenue subscribe to the primary function test, a logical way to determine whether business transactions are subject to sales tax, say Elizabeth Cha and Jeremy Gove at Eversheds Sutherland.
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Time To Fix NYC's Broken Property Assessment System
A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.
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Strange Notions Bubble Up: SALT In Review
From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Don't Use The Same Template For Every Client Alert
As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.