Ƶ

State & Local

  • April 24, 2025

    Ohio Senate Bill Would Increase Mining Severance Tax Rates

    Ohio would increase severance tax rates on certain mined products under legislation introduced in the state Senate.

  • April 24, 2025

    RI House Bill Would End Boat Sales Tax Exemption

    Rhode Island would get rid of its sales and use tax exemption for boat sales under a bill introduced in the state House of Representatives.

  • April 24, 2025

    NY Tribunal Says Spouse Who Worked In UK Owes State Tax

    A man who worked in London during an unofficial separation from his New York-based spouse qualified as a New York resident for income tax purposes, the state's Tax Appeals Tribunal said in an opinion released Thursday.

  • April 24, 2025

    ND General Revenue Misses Estimate By $10M

    North Dakota's general revenue collection from July 2023 to March underperformed a forecast by roughly $10 million, according to a report by the state Legislative Council.

  • April 23, 2025

    NY, 11 Other States Sue Trump Administration To Block Tariffs

    A dozen states are seeking to block tariffs the Trump administration imposed under the International Emergency Economic Powers Act, claiming in a lawsuit Wednesday the tariffs illegally constitute unprecedented tax hikes on Americans and violate constitutional separations of powers

  • April 23, 2025

    Trump Says 145% Tariffs On China Will Fall Significantly

    The U.S.' tariffs on China will end up nowhere near 145%, the current level for most Chinese goods, but they will not go away entirely, President Donald Trump said in the Oval Office.

  • April 23, 2025

    Ore. Race Car Driver Can't Deduct Biz Losses, Court Says

    An Oregon race car builder and driver cannot deduct $14,000 in losses related to the activity from his state taxable income because it did not qualify as a business, the state's tax court said in a ruling that also made adjustments to his income.

  • April 23, 2025

    Ariz. Bars Property Values Above Local Assessor Valuations

    Arizona barred county board rulings in property valuation disputes from exceeding the valuation determined by a local assessor under a bill signed by Gov. Katie Hobbs.

  • April 23, 2025

    Minn. Tax Court Slashes $5.5M From Warehouse Value

    A Minnesota warehouse property was overvalued by about $5.5 million, according to the state tax court, which used sales and income approaches and rounded downward to reflect its recent purchase price.

  • April 23, 2025

    La. Panel OKs Expanding Marketplace Facilitator Definition

    Louisiana would add accommodations intermediaries to its definition of marketplace facilitators for sales and use tax purposes under a bill advanced by the state House Ways and Means Committee.

  • April 23, 2025

    Ore. Court Denies $21K Deduction For Church Donation

    An Oregon couple who made a $21,000 donation to a church cannot claim a deduction from their 2020 taxable income because they didn't obtain proper documentation to support their claim, the state tax court said.

  • April 23, 2025

    Mo. Counties, State Argue For Cannabis Tax At High Court

    A county is a local government and should be allowed to impose a 3% additional sales tax on adult-use cannabis, two counties and the Missouri revenue director told the state Supreme Court.

  • April 23, 2025

    Mich. House Bills Would Exclude Device Trade-Ins From Tax

    Michigan would exclude from sales and use tax the credit amount given to customers who trade in portable electronic devices under bills introduced in the state House of Representatives. 

  • April 23, 2025

    Conn. Net Revenue Through March Up $848 Million

    Connecticut's net general revenue collection from July through March outpaced last year's collection for the same time frame by $848 million, according to a report by the state's Department of Revenue Services.

  • April 23, 2025

    Wis. Revenues Through March Grow By $654M

    Wisconsin general revenues from July through March beat last fiscal year's collection for that period by $654 million, according to a report by the state Department of Revenue.

  • April 23, 2025

    Arizona Revenues Through March Beat Forecast By $15M

    Arizona's general revenue collection from July through March beat forecasts by $15 million, according to a report by the state's Joint Legislative Budget Committee.

  • April 23, 2025

    Minn. Bills Seek 2% Biz-To-Biz Services Tax

    Minnesota would impose a 2% gross receipts tax on many business-to-business services under legislation introduced in the state House and Senate.

  • April 23, 2025

    Minn. Bill Seeks $10M For Corporate Tax Compliance

    Minnesota would provide $10 million for the state tax department to step up its compliance efforts for large corporate taxpayers under legislation in the state Senate.

  • April 22, 2025

    St. Louis Revenue Collector's Tax Assessment Rejected

    St. Louis' revenue collector erred in assessing additional earnings tax on a woman's income from various limited partnerships because the income wasn't earned, the Missouri Appeals Court affirmed Tuesday.

  • April 22, 2025

    Montana Farmers Union Asks To Join Tribe's Anti-Tariff Suit

    The Montana Farmers Union wants to be included in a suit filed by members of the Blackfeet Nation challenging President Trump's tariffs on imports from Canada and abroad, arguing that the duties under scrutiny hurt the state's farmers the same way they hurt tribal members.

  • April 22, 2025

    Ark. Offers Credit For 50% Of New Payroll For HQ Relocations

    Arkansas created an income tax credit for businesses that relocate their corporate headquarters to the state equal to up to 50% of their payroll for qualifying employees under a bill signed by Gov. Sarah Huckabee Sanders.

  • April 22, 2025

    CPAs Seek Clarity On NJ's Proposed Tax Rule For Dividends

    A CPA organization asked New Jersey's tax agency to clarify whether a provision in the state's proposed corporate tax regulations that involve dividends and deemed dividends is designed to subject certain earnings to state tax when they aren't taxed federally.

  • April 22, 2025

    NJ AG Pushes To Revive RICO Case Against Power Broker

    New Jersey urged a state appellate court to revive its sprawling racketeering indictment against Garden State power broker George E. Norcross III, politically connected attorneys and others, arguing that the trial court undertook a review that doesn't exist in criminal practice.

  • April 22, 2025

    Minnesota Senate Panel Backs Tax On University Endowments

    Minnesota would tax the growth of the endowments of higher education institutions, potentially netting more than $100 million annually in revenue, with the funds dedicated to student scholarships, under legislation advanced Tuesday by a Senate panel.

  • April 22, 2025

    LA Mayor Calls On State To Bolster Film Tax Credit

    The mayor of Los Angeles has urged California lawmakers to increase the state's funding of the film and television production tax credit to help the city compete with other states that have started offering their own tax break.

Expert Analysis

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

    Author Photo

    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

    Author Photo

    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

    Author Photo

    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

    Author Photo

    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

    Author Photo

    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

    Author Photo

    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

    Author Photo

    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

    Author Photo

    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

    Author Photo

    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

    Author Photo

    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

    Author Photo

    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

    Author Photo

    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

    Author Photo

    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.