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State & Local

  • August 19, 2025

    NH Justices Find Conn. Couple On Hook For Dividend Tax

    New Hampshire's dividend tax applies to a couple from Connecticut because they showed a clear intent to establish residency in New Hampshire, the state's Supreme Court ruled.

  • August 19, 2025

    NY Assembly Bill Would End State Income Taxes On OT Pay

    New York would eliminate state income taxes on overtime pay for workers in the state under a bill introduced in the state Assembly.

  • August 18, 2025

    IRS Sharing Tax Info With ICE Amid Legal Challenge

    The Internal Revenue Service has begun sharing taxpayer return information with U.S. Immigration and Customs Enforcement, the government told a D.C. federal court, revising the tax agency's previous stance that it had not received or responded to any such requests.

  • August 18, 2025

    Ala. Tribunal Nixes Income Tax On Fla. Remote Worker

    A remote worker in Florida isn't liable for Alabama income tax in 2021 because she didn't conduct any business in Alabama that year, the Alabama Tax Tribunal ruled.

  • August 18, 2025

    NJ Man's Late Filing Dooms Income Tax Appeal, Court Says

    A New Jersey resident failed to timely appeal a denial of tax deductions for moving expenses and a qualified conservation, the state tax court ruled, dismissing the individual's challenge to a determination from the state tax agency.

  • August 18, 2025

    Texas Special Session To Include Cutting Property Taxes

    Texas Republican Gov. Greg Abbott called for a special legislative session to address 19 orders of business, including reducing property tax burdens. 

  • August 18, 2025

    NJ Couple Filed Property Tax Appeal Too Late, Court Says

    A county board of taxation correctly said it couldn't hear a challenge by two homeowners against their property's 2024 assessment because they filed it beyond a statutory deadline, the New Jersey Tax Court found, tossing the dispute.

  • August 18, 2025

    Del. OKs Property Tax Installment Payments, Refund Change

    Delaware made property tax changes, including allowing installment payments and changing refund rules, under bills signed by the governor.

  • August 18, 2025

    Del. Codifies Counties' Power To Tax Property By Class

    Delaware codified in statute the authority of counties and municipalities to impose separate tax rates on different classes of real property under legislation signed by the governor.

  • August 15, 2025

    Ala. Cities' Suit Could Upend Remote Seller Tax Rules

    A challenge by Alabama cities to the state's optional flat sales tax system for remote sellers could upend a program designed to reduce compliance burdens for out-of-state businesses that otherwise would need to navigate a patchwork of local rules when remitting taxes.

  • August 15, 2025

    New Jersey AG Slams Power Broker's 'Flawed' Appeal Brief

    South Jersey power broker George Norcross used a flawed argument in pushing back against New Jersey's effort to revive a dismissed criminal case against him, Attorney General Matthew Platkin has argued in a reply brief filed in state appellate court.

  • August 15, 2025

    Retired EY Tax Ace Joins Atlanta Boutique

    Atlanta-based law boutique Wiggam Law LLC has brought on a retired senior counsel at tax law boutique Asbury Law Firm, adding an attorney who previously led Ernst & Young's tax controversy practice for the central and southeastern U.S. and served as a trial attorney for the IRS, the boutique announced Friday.

  • August 15, 2025

    Md.'s Digital Ad Tax Violates 1st Amendment, 4th Circ. Says

    A provision in Maryland's digital advertising tax that prevents tech companies from directly passing the tax on to customers is unconstitutional, the Fourth Circuit said Friday, ruling that it unfairly suppresses companies' ability to explain the tax to consumers.

  • August 15, 2025

    T-Mobile Owes $1.8M In NY Sales Tax On Service Fees

    A T-Mobile entity owes sales tax on Federal Universal Service Fund fees it passed onto New York customers after failing to prove the fees should be exempt from tax, an administrative law judge ruled.

  • August 15, 2025

    Taxation With Representation: Wachtell, Cooley, Sullivan

    In this week's Taxation With Representation, the NBA signs off on the sale of the Boston Celtics, Gildan Activewear acquires HanesBrands, private equity shop Advent International buys insurance software firm Sapiens, and financial software provider MeridianLink goes private via its acquisition by Centerbridge Partners.

  • August 15, 2025

    Nebraska Tax Board Backs $1.4M Valuation Of Medical Office

    A Nebraska dental and physical therapy office was correctly assessed as a medical office, resulting in an increased assessment totaling $1.4 million, the state tax review commission said in an order released Friday.

  • August 15, 2025

    NJ Revenues Through July Beat Last Year By $3B

    New Jersey's general revenue collection from July 2024 through July outpaced the previous year's total by $3 billion, according to the state Department of the Treasury.

  • August 14, 2025

    NY Assembly Bill Seeks Tax On Crypto, NFT Sales

    New York would impose an excise tax on sales or transfers of cryptocurrencies and nonfungible tokens under a bill introduced in the state Assembly.

  • August 14, 2025

    City Says Ala. Remote Sellers Tax Siphons Local Gov't Funds

    Alabama's alternative sales and use tax payment system for remote retailers unlawfully diverts tax funds away from local governments, the city of Tuscaloosa and two other local government entities said in a complaint obtained Thursday by Law360.

  • August 14, 2025

    Pa. Tax Board Must Revisit Denial Of Calif. Co.'s $4.9M Refund

    The Pennsylvania Board of Finance and Revenue must review its denial of a California corporation's request for a refund of an overpayment of Pennsylvania income tax following a federal audit, the Commonwealth Court ruled Thursday.

  • August 14, 2025

    Kentucky's General Revenue In July Falls $165M

    Kentucky's general fund revenue in July lagged behind last year's collection for the same month by $165 million, according to the state Department of Revenue.

  • August 14, 2025

    ND Revenues Beat Estimate By $116M

    North Dakota's general revenues for the biennium that ended in June outperformed a forecast by $116 million, according to the state Legislative Council.

  • August 14, 2025

    Del. Lawmakers Seek Study To Fix Property Tax Assessments

    Delaware's General Assembly called for an immediate review of a recent statewide property reassessment to develop legislation to improve the state's property tax assessment process under a Senate concurrent resolution passed by state lawmakers.

  • August 14, 2025

    Clark Hill Expands Tax Bench With Plunk Smith Atty In Texas

    Clark Hill PLC announced Thursday that it has bolstered its tax and estate planning group in North Texas with an attorney who came aboard from Plunk Smith PLLC.

  • August 13, 2025

    Fla. Court Rules 50% Property Transfer Resets Tax Cap

    A Florida appeals court ruled Wednesday that the transfer of 50% ownership of a commercial property constituted a change of ownership under state law, making the property ineligible for the 10% annual cap on any increase in assessed value for property tax purposes.

Expert Analysis

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

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