State & Local
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May 06, 2025
Alabama Net Tax Collections Through April Up $184M
Alabama's net general revenue collection from October through April beat last year's by $184 million, according to a report by the state Department of Revenue.
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May 06, 2025
Texas Net Revenues Through April Up 4% From Last Year
Texas net revenue collection from September through April outpaced the previous year's by nearly 4%, according to a report by the state Office of the Comptroller.
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May 06, 2025
ND Provides Tax Credit For Employer Child Care Contributions
North Dakota established an income tax credit for employers that help pay for their employees' child care costs under a bill signed by the governor.
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May 06, 2025
Ind. Extends Data Center Tax Break To Quantum Computing
Indiana expanded a sales and use tax exemption for data centers to include investments in quantum computing research projects under a bill signed by the governor.
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May 05, 2025
Calif. Resident Wins Tax Refund After Storm Extension
A California resident who had been denied a claim for a refund because he filed his taxes too late can have the refund because the state granted additional time after severe winter storms, the Office of Tax Appeals said in an opinion released Monday.
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May 05, 2025
Minn. Tribe Looks To Weigh In On 3,000-Acre Land Trust Row
The Mille Lacs Band of Ojibwe has asked a Minnesota federal judge to let it file a friend of the court brief in a county's case claiming the U.S. government wrongly accepted more than 3,000 acres of land into trust for the tribe.
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May 05, 2025
California REIT Co-Founder Owes $1M In Tax, OTA Says
A California co-founder of a real estate investment trust owes about $1 million in additional franchise and income tax for 2003 after selling stock in the trust and other entities and collecting capital gains, the state Office of Tax Appeals said in an opinion released Monday.
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May 05, 2025
AT&T Drops Challenge To NJ's Denial Of $78.5M R&D Credit
An AT&T entity has moved to drop its protest of New Jersey's denial of its attempt to carry forward nearly $78.5 million in research and development tax credits from closed tax years to an open tax year, according to a state tax court filing.
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May 05, 2025
Calif. Couple Lose Tax Fight Over Out-Of-State Credits
The California Franchise Tax Board correctly reduced the amount of out-of-state tax credits it allowed a couple to claim, the state's Office of Tax Appeals ruled, saying they failed to provide evidence to the contrary.Â
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May 05, 2025
Trump Admin Defends Tariff Power In Toy-Makers' Challenge
President Donald Trump's administration urged a D.C. federal court to deny a request by toy companies to halt global tariffs, arguing the government is authorized to impose trade measures under the International Emergency Economic Powers Act.
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May 05, 2025
Hawaii Legislature OKs Increase To Transient Lodging Tax
Hawaii would increase its transient accommodation tax and use the additional revenue to fund climate change mitigation efforts in the state under a bill passed by the Legislature and sent to the governor.
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May 05, 2025
Fla. Voters To Decide On Property Tax Exemption For Ag Land
Florida will have voters decide via a statewide ballot measure during the state's next general election on a proposed amendment to the state constitution to exempt property on designated agricultural land from taxes under a House joint resolution approved by lawmakers.
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May 05, 2025
Colo. Senate Approves Employee Biz Ownership Tax Breaks
Colorado would allow new tax breaks, including a $1 million state income tax deduction, to promote employee ownership of businesses under legislation the state Senate approved Monday.
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May 05, 2025
Mass. Income Tax Cap Plan Halted By Legislative Panel
A proposal for a Massachusetts ballot measure to cap the state's income tax rate at 6.25% was stalled by a state legislative panel.
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May 05, 2025
Ariz. Gov. Vetoes Tax Law Change, Warns Of Political Risks
Legislation to mandate that Arizona's tax department notify lawmakers if a proposed new interpretation or application of law would adversely affect taxpayers was vetoed by Gov. Katie Hobbs.
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May 02, 2025
Charter Ineligible For Tech Tax Break, NY Tells Appeals Court
New York's tax agency urged a state appeals court to affirm its determination that Charter Communications Inc. is ineligible for a reduced tax rate offered to certain technology businesses because some members of its combined group didn't have property in the state.
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May 02, 2025
State & Local Tax Takeaways From April
The federal law that shields businesses from a state's tax on net income when their only business activities in that state are soliciting orders of tangible personal property was the focus of significant attention in April. Those events were part of another busy month in the state and local tax world. Here, Law360 presents state and local tax developments to know from the past month.
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May 02, 2025
Alabama Exempts Aircraft, Parts From Sales And Use Taxes
Alabama will exempt qualifying aircraft and aircraft parts from state sales and use taxes under a bill signed by the governor.
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May 02, 2025
Calif. Cannabis Excise Tax To Rise By 4 Percentage Points
The California cannabis excise tax on gross receipts from retail sales of cannabis will increase from 15% to 19% as a part of a law requiring the rate be adjusted every two years, the state Department of Tax and Fee Administration announced Friday.
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May 02, 2025
Mass. Board Knocks $36K Off Senior Condo's Tax Valuation
A Massachusetts senior condominium unit was overvalued by $36,000, the state Appellate Tax Board ruled in an opinion released Friday, saying the owner's comparable sales analysis showed the property's valuation was inconsistent with the other properties.
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May 02, 2025
Miss. Justices Agree Gas Co.'s Freight Charges Not Taxable
The Mississippi Department of Revenue didn't have the authority to tax freight charges paid by a gas transportation company to a third party because they were part of a separate transaction and not the overall purchase, the state Supreme Court ruled.
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May 02, 2025
Mass. Board Upholds Home's Valuation Despite Comparables
A Massachusetts homeowner cannot have the value of her home lowered after failing to account for the differences between her home and the comparable sales she provided, the state tax appeals board said in a ruling released Friday.
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May 02, 2025
White House Budget Seeks $2.5B Cut From IRS Funding
The Internal Revenue Service's budget would be cut by nearly $2.5 billion compared with 2025 under the 2026 budget request released Friday by President Donald Trump's administration.
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May 02, 2025
Arkansas Dept. Says General Revenue Down From Last Year
Arkansas general revenue collection from July through April fell below the same time period last year by nearly $225 million, the state Department of Finance and Administration said Friday.
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May 02, 2025
Taxation With Representation: Goodwin, Haynes Boone
In this week's Taxation With Representation, Merck buys SpringWorks Therapeutics, Novartis AG acquires Regulus Therapeutics Inc., Sabre Corp. sells its Hospitality Solutions business to private equity shop TPG, and TWG Global and Mubadala Capital team up to bolster their investments.
Expert Analysis
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
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.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
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.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
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.
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Lawyers Can Take Action To Honor The Voting Rights Act
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.
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How To Grow Marketing, Biz Dev Teams In A Tight Market
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.
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Rock Climbing Makes Me A Better Lawyer
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.
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Think Like A Lawyer: Dance The Legal Standard Two-Step
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.
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Shake-Ups For Courts In Different Fields: SALT In Review
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.
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Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects
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.
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Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
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.