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State & Local

  • April 21, 2025

    Ohio Parking Garage Not Exempt From Tax, Board Says

    A parking garage owned by a public authority in Ohio but leased to a private entity isn't eligible for a property tax exemption because it's not exclusively used for public purposes, the state's Board of Tax Appeals ruled.

  • April 21, 2025

    Justices Pass On Fla. Man's Taking Claims From Tax Sale

    The U.S. Supreme Court declined Monday to hear a man's claims that a Florida county's foreclosure sale of his home for an amount equal to his back taxes, interest and penalties without paying him a surplus resulted in an unconstitutional taking of property.

  • April 21, 2025

    Mont. Allows Automatic Return Of Some Unclaimed Property

    Montana granted the state's Department of Revenue authority to automatically return unclaimed property valued at $1,000 or less to its owner if certain conditions are met under a bill signed by the governor.

  • April 21, 2025

    Marketers Knock NJ Plan To Adopt MTC Web Activity Rules

    New Jersey's proposal to adopt portions of the Multistate Tax Commission's guidelines regarding the taxation of internet activities that fall outside a federal law limiting tax on income would be unlawful, a lobbying group for the direct and remote marketing industry said Monday.

  • April 21, 2025

    Colo. House OKs High-Earner Tax Hike For Meals Plan

    Colorado voters would decide whether to boost taxes on high earners to support the state's universal school meals program, and whether to let the state keep excess revenue already collected, under legislation passed Monday by the state House.

  • April 21, 2025

    NM Revenue Through Oct. Tops Forecast By $348M

    New Mexico's general fund revenue collection from July through October outpaced an estimate by $348 million, according to the state Legislative Finance Committee.

  • April 21, 2025

    Va. General Revenue Through March Up $1.2B

    Virginia's general revenue collection from July through March beat last year's collection during the same period by $1.2 billion, according to a report by the state's secretary of finance.

  • April 21, 2025

    RI General Revenue Collection Beats Estimates By $1.3M

    Rhode Island's general revenue collection from July through March exceeded estimates by $1.3 million, according to a report by the state Department of Revenue.

  • April 21, 2025

    Supreme Court Won't Hear Neb. Tribe's Tobacco Sales Dispute

    The U.S. Supreme Court won't hear two Nebraska tribal companies' bid to undo an Eighth Circuit ruling that held the state can regulate a tribally owned manufacturer's sales of cigarettes to Indigenous-owned distributors after officials attempted to apply a settlement with major tobacco companies on the Winnebago reservation.

  • April 18, 2025

    Ore. Realtors Urge Panel To Reject Fees On Vacant Homes

    Proposed legislation to allow local governments to impose fees on certain vacant homes would violate fundamental principles of property rights, Oregon Realtors told a state Senate panel.

  • April 18, 2025

    Del. House Bill Would Exempt Overtime Pay From Income Tax

    Delaware would exempt eligible workers' overtime pay from state income tax under a bill introduced in the state House of Representatives.

  • April 18, 2025

    Trump Ousts New IRS Acting Chief Days After Appointment

    The White House said Friday that President Donald Trump will appoint the U.S. Treasury Department's deputy secretary to be the acting IRS commissioner to replace a former special agent who was appointed to the role days before.

  • April 18, 2025

    Taxation With Representation: Davis Polk, Simpson Thacher

    In this week's Taxation With Representation, Global Payments Inc. buys Worldpay from GTCR and FIS, Intel Corp. sells a stake in its Altera business to Silver Lake, KKR acquires OSTTRA from S&P Global and CME Group, and Canada's Capital Power Corp. nabs two U.S. natural gas power plants.

  • April 18, 2025

    Tenn. Revenue Through March Misses Estimate By $10.5M

    Tennessee's total general revenue collection from July through March trailed a budget estimate by $10.5 million, according to a report by the state Department of Revenue.

  • April 18, 2025

    Idaho Revenues Through March Fall $144M From Forecasts

    Idaho's general fund revenue collection from July through March underperformed estimates by $144 million, according to a report by the state Division of Financial Management.

  • April 18, 2025

    Utah General Revenue Collection Through March Up $428M

    Utah's general fund revenue collection from July through March outpaced collections made during the same period last year by $428 million, the State Tax Commission said Friday in its monthly report.

  • April 18, 2025

    IRS Outlines Plan To Advance Whistleblower Program

    The Internal Revenue Service released an operating plan for its whistleblower program Friday, saying it aims to enhance the claim submission process, safeguard whistleblower information and keep whistleblowers informed on the status of their claims.

  • April 17, 2025

    NY High Court Upholds Tax On Co.'s Ad Analysis Service

    A research company's service that measures the effectiveness of advertising campaigns qualifies as a taxable information service, New York's highest court ruled Thursday, upholding a roughly $2.3 million state sales tax assessment against the business.

  • April 17, 2025

    Harvard Says No Grounds For IRS To Deny Tax-Exempt Status

    Harvard University said Thursday that there is no legal basis to rescind its tax-exempt status amid an investigation by President Donald Trump's administration into whether the university has violated the terms of that status.

  • April 17, 2025

    Ind. To Cut Income Taxes In 2030 If State Meets Revenue Goal

    Indiana will lower its individual adjusted gross income tax rate starting in 2030 if certain revenue targets are met under a bill signed by the governor.

  • April 17, 2025

    Mich. Bill Would Lower Taxes If Legislative Seats Left Vacant

    Michigan would provide income tax deductions to residents who live in state districts with legislative vacancies for certain periods of time under a bill introduced in the state House of Representatives.

  • April 17, 2025

    Colorado Lawmakers OK Suspending Tax Interim Panels

    Colorado would suspend the activities of a pair of interim tax policy panels this year, along with other committees, under legislation approved by lawmakers.

  • April 17, 2025

    Ala. Tribunal Says Store Owner Owes Sales Tax Assessment

    An Alabama convenience store owner owes sales tax liability assessed by the state Department of Revenue after failing to prove the department incorrectly applied a 35% markup to the store's purchases to calculate its sales, the state Tax Tribunal ruled. 

  • April 17, 2025

    Wis. Bill Proposes Tax Break For Video Game Development

    Wisconsin would create a refundable income and franchise tax credit for video game production under a bill introduced in the state Senate.

  • April 17, 2025

    Indiana Extends Income Tax Credit For Film, Media Production

    Indiana extended an income tax credit for eligible film and media production expenses by four years, established limits on the amount of credits that may be provided and authorized film and media producers to assign part of a credit to another taxpayer under a bill signed by the governor.

Expert Analysis

  • Nebraska Should Abandon Proposed Digital Ad Tax

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    If passed, Nebraska’s recently proposed Advertising Services Tax Act, which would finance property tax relief by imposing a 7.5% gross revenue tax on advertising services, would cause a politically risky shift of tax burdens from landowners to local businesses and consumers, and would most certainly face litigation, say attorneys at McDermott.

  • The Legal Industry Needs A Cybersecurity Paradigm Shift

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    As law firms face ever-increasing risks of cyberattacks and ransomware incidents, the legal industry must implement robust cybersecurity measures and privacy-centric practices to preserve attorney-client privilege, safeguard client trust and uphold the profession’s integrity, says Ryan Paterson at Unplugged.

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

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