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State & Local

  • June 16, 2025

    Mo. Enacts Tax Breaks For Home Disasters, Sporting Events

    Missouri will offer a tax credit for insurance policy deductibles incurred when homes are damaged by severe weather and increase a tax credit for tickets sold to certain sporting events under a bill signed by the governor.

  • June 16, 2025

    NJ Adopts Rules Following MTC Stance On Internet Activities

    New Jersey will follow portions of the Multistate Tax Commission's guidelines on when a company's internet activities exceed a federal law's protection against state income taxes, according to final regulations the state's tax agency released Monday.

  • June 16, 2025

    Minn. Scales Down, Extends Tax Break For Data Centers

    Minnesota is repealing part of a tax break on purchases by large data centers while extending the remainder of the exemption under legislation signed by Democratic Gov. Tim Walz following a special session.

  • June 16, 2025

    NJ Total Revenues Through May Up $1.58B

    New Jersey's total revenue collection for July through May beat last year's collection by $1.58 billion, according to a report by the state Treasury.

  • June 16, 2025

    Ind. Net Revenue Through May Falls $28M Short Of Forecast

    Indiana's net revenue collection from July through May missed a target by $28 million, a state agency reported.

  • June 16, 2025

    Idaho Revenue Falls $99M Short Of Projections Through May

    Idaho's general revenue collection from July through May underperformed estimates by $99 million, according to the state Division of Financial Management.

  • June 16, 2025

    Massachusetts Home Overvalued By $25K, Board Says

    A local assessment of a Massachusetts home lacked persuasive value, a state tax board said, reducing the property's valuation by $25,000.

  • June 16, 2025

    Texas Authorizes Increased Tax Exemption For Biz Property

    Texas authorized a fiftyfold increase to the state's tax exemption for business personal property starting in 2026 pending the outcome of a public vote under a bill signed by Gov. Greg Abbott.

  • June 16, 2025

    Massachusetts Directive Clarifies Cable Box Sales Tax Break

    Massachusetts tax applies to the sales or rentals of cable boxes that do more than receive transmitted programming or implement parental control functions, the state Department of Revenue clarified.

  • June 13, 2025

    Ex-Ill. Speaker Madigan Gets 7½ Years For Bribery

    An Illinois federal judge on Friday sentenced former Illinois House Speaker Michael Madigan to seven and a half years in prison and fined him $2.5 million for his conviction on bribery, conspiracy and wire fraud charges, saying his determination that Madigan perjured himself on the stand at trial impacted the stiff penalty.

  • June 13, 2025

    La. To Require New Sales Tax Breaks To Apply State And Local

    Louisiana will require new sales and use tax exemptions to apply to both state and local sales tax under a bill signed by the governor.

  • June 13, 2025

    NY Tax Doesn't Apply To Co.'s Concrete Services

    New York sales and use tax doesn't apply to a concrete pumping truck company's pumping services because the pumping qualifies as capital improvements, which is exempt from tax, the state tax department said. 

  • June 13, 2025

    La. Lawmakers OK Inventory Tax Exemption Ballot Measure

    Louisiana voters would decide whether to amend the state constitution to allow parishes to exempt business inventory from property taxation under legislation passed by lawmakers.

  • June 13, 2025

    NY Says Biz's Marketplace Facilitator Collects Tax On Sales

    An out-of-state business that stores goods in New York doesn't need to register for sales tax if the marketplace facilitator it uses already collects the tax and it doesn't make other sales in the state, the state tax department said.

  • June 13, 2025

    NY Contractor Told To Collect Sales Tax On Charges

    New York's sales and use tax should be collected by a contractor on labor charges when its customers fail to provide a tax-exemption certificate for capital improvements, the state tax department ruled. 

  • June 13, 2025

    NY Co.'s Hotel Cleaning Services Don't Trigger Sales Tax

    A New York-based company's receipts for hotel cleaning services aren't subject to New York state and local sales and use taxes because the customer's own employees performed the cleaning services, the state tax department said in an advisory opinion.

  • June 13, 2025

    Tax Credit Sales Would Be Difficult To Insure Under House Bill

    House Republicans' sweeping budget bill proposes to promptly scale back the clean energy tax incentives established by the 2022 climate law, a move that would make it difficult for tax insurers to back project development deals that want to sell their tax credits for cash.

  • June 13, 2025

    Conn. Net Revenue Through May Up $1.16B From Last Year

    Connecticut net revenues from July through May outpaced collections made during the same period last fiscal year by $1.16 billion, according to the state Department of Revenue.

  • June 13, 2025

    La. Severance Tax Cut Sent To Governor For Approval

    Louisiana would nearly halve its severance tax rate to 6.5% on oil produced from new wells under a bill sent to the governor. 

  • June 13, 2025

    Taxation With Representation: Debevoise, Latham, Paul Weiss

    In this week's Taxation With Representation, Brown & Brown Inc. buys Accession Risk Management Group Inc., Allison Transmission Holdings Inc. acquires Dana Inc.'s off-highway unit, Qualcomm Inc. buys Alphawave IP, and Warner Bros. Discovery announced it will split into two publicly traded companies.

  • June 13, 2025

    Minnesota Revenue Tops Forecast By $23M In May

    Minnesota's general fund revenue collection in May outpaced forecasts by $23 million, according to a report by the state Office of Management and Budget.

  • June 13, 2025

    Fed. Tax Bill Primed To Reignite Conformity Talks In States

    The federal budget reconciliation bill's tax proposals, including extensions of certain elements of President Donald Trump's signature 2017 tax plan, are primed to rekindle debates among state lawmakers over how states should conform to the federal code.

  • June 12, 2025

    GOP Tax Bill Penalizes Professionals, CPA Group Says

    The One Big Beautiful Bill Act passed by House Republicans penalizes accountants and other professionals and would unfairly eliminate a state and local tax deduction for certain pass-through entities, a national group of certified public accountants said Thursday.

  • June 12, 2025

    Md. Court OKs Second Tax Notice, Drops Home Value

    A second residential property assessment notice by the city of Baltimore boosting a valuation by more than $300,000 over its initial assessment is valid, but the assessment was too high, the Maryland Tax Court said in an order released Thursday.

  • June 12, 2025

    NY Says No Sales Tax Due On Vacation Property Rent

    New York doesn't subject a person's income from their vacation property to sales tax, the state tax department said in an advisory opinion.

Expert Analysis

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    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.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    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.

  • Going The Extra Miles: SALT In Review

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    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.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    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

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    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

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    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

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    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

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    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

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    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

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    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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