State & Local
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July 28, 2025
NY Tax On Verizon Services Is Barred, Tribunal Affirms
New York's imposition of gross receipts tax on certain Verizon services is preempted by the federal Internet Tax Freedom Act, and the company is not liable for about $12 million in additional tax, the state's Tax Appeals Tribunal affirmed in a decision obtained Monday by Law360.
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July 28, 2025
SALT Cap Complexity Could Rewrite Tax Planning Strategies
The new $40,000 cap on state and local tax deductibility in the GOP's 2025 tax overhaul will likely prompt a new wave of strategic tax planning activity among wealthy business owners and individuals seeking to maximize their deductions and make use of state-level workarounds before the temporary relief expires.
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July 28, 2025
Jones Walker Launches In Minnesota With Tax Partner Hire
Jones Walker LLP announced its first expansion into the state of Minnesota with the hire of an experienced tax partner from Fredrikson & Byron PA who also spent nearly a decade with PwC.
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July 28, 2025
10th Circ. Says Carbon Group Can't Appeal Tax Assessment
An entity that owns interest in a carbon producer can't appeal a $2 million tax assessment made by a Colorado county on a carbon unit operator that the entity owns interest in because the federal court doesn't have jurisdiction, the Tenth Circuit said Monday.
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July 28, 2025
Neb. Tax Board Backs Assessment Of Vacant Commercial Lots
A Nebraska county correctly valued three vacant commercial lots at a combined $540,000, despite the owners' claim that the parcels were purchased for a fraction of that amount, the state Tax Equalization and Review Commission said.
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July 28, 2025
NM Revenues Through Feb. Up $272M From Forecasts
New Mexico's general fund revenue from July 2024 through February outpaced forecasts by $272 million, according to a report by the state's Legislative Finance Committee.
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July 28, 2025
Texas Resolution Seeks Vote On Lower Property Value Limits
Texas would ask voters if the state should amend its constitution to authorize lower limits on the maximum appraised value of residence homesteads and of real property other than homesteads for tax purposes under a joint resolution filed in the state House of Representatives during a special session.
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July 25, 2025
Ill. House Bill Would Hike Estimated Tax Payment Threshold
Illinois would raise the threshold for when certain income taxpayers that aren't corporations must pay estimated tax under a bill introduced in the state House of Representatives.
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July 25, 2025
Calif. County Denied Rehearing Over Timeshare Fee
A California county will not get a rehearing over a judgment that an annual fee the county charges to timeshare resort owners to give them each a value of their own properties for property tax purposes was excessive and, in fact, acted as a tax, an appellate panel ruled.
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July 25, 2025
Nationwide Urges Mich. Justices To Let Unitary Tax Win Stand
Entities of Nationwide urged the Michigan Supreme Court to reject the state tax agency's arguments that the insurance company's affiliates are required to file taxes as separate entities instead of as a unitary group that can share credits among its members.
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July 25, 2025
Rising Star: Gibson Dunn's Michael Q. Cannon
Michael Q. Cannon of Gibson Dunn & Crutcher LLP has been the lead attorney on several high-profile cases, including playing a key role in advising on the tax aspects of the world's largest merger and acquisition deal in 2023, earning him a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.
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July 25, 2025
Ore. Broadens Natural Resource Estate Tax Exemption
Oregon is broadening eligibility for the state's estate tax exemption for inherited natural resource interests under a pair of bills signed into law by the governor.
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July 25, 2025
Fla. Says Rent Tax Repeal Doesn't Apply To Late Payments
Florida will repeal its business rent tax starting in October, but rental periods through September are still taxable even if payments occur later, the state Department of Revenue said in a bulletin.
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July 25, 2025
6 Things To Know About Illinois' New Tax Landscape
Illinois' latest budget has altered the state's tax system for 2025 and beyond, including by offering three tax amnesty programs, making significant changes to corporate tax law and implementing a relatively new concept for the sourcing of pass-through entity sales. Here, Law360 looks at aspects that state tax practitioners say are crucial to their clients.
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July 25, 2025
RI Says Resident Owes Tax On Car Purchased In Mass.
A Rhode Island resident who purchased a car in Massachusetts with the intention of driving it to Florida was correctly assessed use tax, the Rhode Island Division of Taxation said, since the vehicle was stored in the Ocean State.
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July 25, 2025
Taxation With Representation: Weil, Freshfields, Linklaters
In this week's Taxation With Representation, CC Capital and One Investment Management acquire Insignia Financial Ltd., catering giant Compass Group PLC acquires Dutch food and hospitality company Vermaat Groep BV, drugmaker Sanofi acquires biotech company Vicebio, and The Ether Machine launches as a public company.
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July 25, 2025
Oregon Extends, Expands Income Tax Credits
Oregon will extend several personal and business income tax breaks, including the state earned income tax credit, and broaden eligibility for its affordable housing lenders tax credit under legislation signed into law by the governor.
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July 25, 2025
Ore. Court Nixes 'Frivolous' Alien Status Claim In Tax Appeal
A U.S. citizen residing in Oregon cannot claim status as a nonresident alien for state tax purposes and avoid taxation on income earned in the state, the Oregon Tax Court ruled.
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July 24, 2025
Calif. Says Car Rental Brokers Not Marketplace Facilitators
California has clarified that brokers that act as go-betweens for car renters and rental agencies are not considered marketplace facilitators, a state tax agency announced Thursday.
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July 24, 2025
Delta Air Owes Property Tax On Intangibles, Ore. Justices Say
Oregon's taxation of the intangible property of Delta Air Lines is constitutional, the state's Supreme Court ruled Thursday, agreeing with the state tax department and reversing a decision by the state tax court.
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July 24, 2025
Businesses Must Not Overlook Local Tax Nexus, Pros Warn
Recent efforts by home-rule cities and other local jurisdictions to broaden their taxing authority and nexus rules may lead to complications for multijurisdictional businesses, practitioners cautioned Thursday.
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July 24, 2025
NJ Attys Warn RICO Case Revival Would 'Chill' Lawyering
The New Jersey State Bar Association told a Garden State appellate court that lawyers across the state will be chilled from zealously advocating for their clients if it revives the state's racketeering indictment against two politically connected attorneys, making it the second attorney advocacy group to file a proposed amicus curiae brief in the case.
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July 24, 2025
Rising Star: McDermott's Michael Bruno
Michael Bruno of McDermott Will & Emery LLP was tapped as lead tax counsel by two legendary athletes — Lionel Messi and Stephen Curry — for the rollouts of their respective beverage brands, earning him recognition as one of the tax attorneys under age 40 honored by Law360 as Rising Stars.
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July 24, 2025
MTC Restructures Some Atty Roles After Key Departures
The Multistate Tax Commission restructured some of its attorney positions to account for last year's departure of its general counsel and deputy executive director, the MTC's top official said Thursday.
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July 24, 2025
South Carolina Revenue Beats Estimate By $391M In FY 2025
South Carolina's general revenue collection from July through June beat forecasts by $391 million, according to the state Board of Economic Advisors.
Expert Analysis
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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.
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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.