State & Local
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May 28, 2025
La. Lawmakers OK Broader Marketplace Facilitator Definition
Louisiana would add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill approved by the state Legislature.
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May 28, 2025
Ore. Senate Panel OKs Green Power Transmission Tax Break
Oregon-based owners of wind and solar power generation facilities and energy storage devices would be eligible for tax credits for the costs of transmitting the power to electric utilities under legislation advanced Wednesday by a state Senate committee.
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May 28, 2025
Nev. Extends Property Tax In Las Vegas, County To 2057
Nevada extended by 30 years the imposition of a property tax in the city of Las Vegas and unincorporated areas of Clark County, with revenue allocated for employing police officers, under a bill signed by the governor.
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May 28, 2025
Colorado Revenue Drops $90M In April
Colorado's total general fund revenue collected in April lagged $90 million behind the same month last year, according to the state Department of Revenue.
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May 27, 2025
Ruling Tariffs Unlawful Would 'Kneecap' Trump, Gov't Says
A ruling from a D.C. federal judge invalidating the Trump administration's use of the International Emergency Economic Powers Act to impose sweeping global tariffs would "kneecap" the president and cause "diplomatic embarrassment," a government attorney told a Washington, D.C., federal judge in court Tuesday.
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May 27, 2025
Mich. Fuel Supplier Fights $8.7M Tax Bill Over Flight Credit
A fuel supplier is challenging the Michigan Department of Treasury's determination that the company cannot claim credit for interstate flights on its returns because it is not an airline operator and is now liable for $8.7 million in tax and interest.
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May 27, 2025
Ariz. Asks Justices To Skip Tax Fight Over Plant On Tribe Land
Arizona's tax agency urged the U.S. Supreme Court to pass on a power company's claims that property taxes were illegally levied on a power plant it owns on tribal land, saying the justices have consistently upheld taxes on tribal reservations that solely fall on non-Native Americans.
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May 27, 2025
Wash. To Give Credit Against Gains Tax, End B&O Tax Credit
Washington state will provide a credit against the state's tax on capital gains for sales that are subject to both capital gains tax and business and occupation tax, and repeal a B&O tax credit, under a bill signed by the governor.
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May 27, 2025
Ohio Board Misinterpreted Commercial Activity Tax, Org Says
The Ohio Board of Tax Appeals incorrectly ruled that the state's commercial activity tax doesn't apply to a West Virginia car dealership's sales of cars that were brought to Ohio by customers, a group of Ohio car dealerships told the state Supreme Court on Tuesday.
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May 27, 2025
Texas Lawmakers OK Tax Break To Revive Inactive Oil Wells
Texas would create a severance tax exemption to provide incentives for oil and gas operators to bring inactive gas and oil wells back into production under a bill passed by the state Senate, going next to Gov. Greg Abbott.
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May 27, 2025
Va. Tax Refund Denied For HVAC Equipment Sale
A Virginia buyer who paid sales tax on heating, ventilation and air conditioning equipment installed on real property cannot obtain a refund of that payment, the state's tax commissioner said in a ruling released Tuesday.
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May 27, 2025
Kentucky Revenue Through April Falls $27M From Last Year
Kentucky's general fund revenue from July through April dropped by $27 million from the same period last fiscal year, according to the state budget director's office.
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May 27, 2025
Tenn. Establishes Tax On Wholesale Cannabinoid Sales
Tennessee established a tax on the sale of hemp-derived cannabinoid products at wholesale and removed a 6% retail sales tax on such products under a bill signed by the governor.
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May 27, 2025
Feds Can't Turn Off NY Funding In Congestion Pricing Fight
A Manhattan federal judge on Tuesday temporarily blocked as "arbitrary and capricious" a Trump administration threat to withhold federal transportation funds from New York as part of a White House effort to undo New York City's congestion pricing program.
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May 23, 2025
Law360 Reveals Titans Of The Plaintiffs Bar
This past year, a handful of attorneys secured billions of dollars in settlements and judgments for both classes and individual plaintiffs against massive companies and organizations like Facebook, Dell, the National Association of Realtors, Johnson & Johnson, UFC and Credit Suisse, earning them recognition as Law360's Titans of the Plaintiffs Bar for 2025.
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May 23, 2025
Va. Gear Dealer Denied Sales Tax Break Over Flawed Form
A Virginia construction equipment dealer is liable for taxes on certain sales because it filed an exemption certificate that a customer incorrectly filled out, the state's tax commissioner ruled.
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May 23, 2025
Jurisdiction Issue Revives Challenges To Conn. Foreclosures
A Connecticut trial court must address three trusts' challenges to its jurisdiction over the tax foreclosures of their properties, a state appeals court ruled, saying the lower court failed to tackle the issue in ruling against the trusts.
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May 23, 2025
SC Conforms To Federal Tax Code Through 2024
South Carolina updated the conformity of its tax laws to the Internal Revenue Code through the end of 2024 under a bill signed by the governor.
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May 23, 2025
Mich. Justices To Hear Law Firm's Roof 'Addition' Appeal
Michigan's highest court said it will review whether a law firm office building's new roof was an addition to the property for the purposes of evaluating taxable value, meaning the property's value could increase beyond a 5% cap.
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May 23, 2025
Va. Deed Tax Due On Actual Property Value, Ruling Says
Virginia's deed recordation tax is paid based on the current assessed value of a property, rather than its value during a foreclosure sale, the state tax commissioner said.
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May 23, 2025
Va. Tax Boss OKs Use Tax On Gear Leased From Affiliate
A Virginia general contractor was correctly assessed use tax on equipment it rented from an out-of-state company it owned, the state's tax commissioner ruled, rejecting the taxpayer's argument that the companies should not be viewed as separate entities.
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May 23, 2025
Va. Sales Tax Audit Can Go Back 6 Years, Tax Head Says
Virginia's tax agency correctly extended the period of its sales and use tax audit concerning a farm used as a rental venue, as there is reasonable cause to believe the taxpayer failed to file a return, the state tax commissioner said.
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May 23, 2025
Va. Couple Denied Tax Break For Unappraised Large Gifts
A Virginia couple did not sufficiently substantiate noncash donations claimed as income tax deductions, the state tax commissioner ruled, saying they did not provide the appraisals required when categories of aggregated donations exceeded $5,000.
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May 23, 2025
Taxation With Representation: Troutman, A&O Shearman
In this week's Taxation With Representation, Blackstone acquires TXNM Energy, OpenAI buys io Products, Lumen Technologies sells its Mass Markets fiber-to-the-home business in 11 states to AT&T, and AMD sells its data center infrastructure manufacturing business to Sanmina.
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May 23, 2025
Texas House OKs Internet Access Services Tax Exemption
Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers, sending it back to the state Senate for approval.
Expert Analysis
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We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.
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Making The Case For Rest In The Legal Profession
For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.
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4 Ways Women Attorneys Can Build A Legal Legacy
This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Judge's Pointers For Adding Spice To Dry Legal Writing
U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.