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State & Local

  • May 20, 2025

    Tax Pact Board Gives Initial OK To Code-Sourcing Proposal

    States that participate in a tax simplification compact would be required to collect sales tax on the sale of authorization codes when the product or service they relate to is taxable under a proposal that the Streamlined Sales Tax Governing Board gave initial approval to Tuesday.

  • May 20, 2025

    Finance Panel's Dems Pan Trump IRS Pick Over Ethical Issues

    Senate Finance Committee Democrats deemed former Rep. Billy Long unfit to lead the IRS during his confirmation hearing Wednesday, citing ethical concerns over his promotion of pandemic-era employee retention claims, and of tribal tax credits they called dubious, while working as a business consultant after leaving Congress.

  • May 20, 2025

    Meta Asks To Toss Claim That Illegal Tool Scraped Tax Info

    Meta's tracking tool did not violate state privacy law, the company argued, urging a California federal court to toss a claim calling the tool an unauthorized recording device that collected sensitive information from tax filing websites H&R Block, TaxAct and Tax Slayer.

  • May 20, 2025

    Michigan To Pay Comerica $3.2M In Tax Credit Settlement

    Michigan will pay Comerica $3.2 million in interest as part of its business tax refund, according to a state tax tribunal filing, which came after the state Supreme Court upheld the bank's tax credit transfers during a merger.

  • May 20, 2025

    NJ Tax Agency Says Tariff Price Hikes Subject To Sales Tax

    When sellers pass tariff costs on to consumers, those costs become part of the products' sales price and are subject to sales tax, the New Jersey Division of Taxation said in a notice Tuesday.

  • May 20, 2025

    Ohio Bill Would Allow Tax Credit For Family Caregivers

    Ohio would allow family caregivers to claim an income tax credit of up to $2,000 for their caregiving expenses under a bill introduced in the state House.

  • May 20, 2025

    Hawaii Pass-Through Taxpayers Required To Adjust Income

    Hawaii taxpayers who claim a pass-through entity tax credit must adjust their taxable income to include their share of taxes paid by the electing entity under a bill signed by the governor.

  • May 20, 2025

    Utah General Revenue Collection Through April Up $594M

    Utah's general fund revenue collection from April through July outpaced last year during that time frame by $594 million, according to the State Tax Commission in a report released Tuesday.

  • May 20, 2025

    NC Tax Revenue Collection Through April Up $884M

    North Carolina's general fund revenue from July through April outpaced last year's total during the same period by $884 million, according to a report by the state controller.

  • May 20, 2025

    Colo. Extends Advanced Industry Tax Credit By 5 Years

    Colorado will extend its tax credit for investment in certain advanced industries by five years and lower its statewide cap under legislation signed by Gov. Jared Polis.

  • May 20, 2025

    Colorado To Keep State Tax On Overtime Income

    Overtime income will continue to be taxed in Colorado, even if exempted from federal taxation, under legislation signed by Democratic Gov. Jared Polis that also limits the state's enterprise zone tax credit.

  • May 19, 2025

    Tax Pact Panel Advances Plan On Sourcing Code Purchases

    A Streamlined Sales Tax Governing Board panel advanced a proposal Monday to specify that the sales tax treatment of authorization codes would match the tax rules for the products or services that they can be redeemed for by consumers.

  • May 19, 2025

    Professor Living In Conn. Subject To NY Teleworker Tax

    A tax professor who lives in Connecticut but teaches in New York falls under the jurisdiction of New York's policy of taxing nonresidents and is not entitled to a refund for days worked at home, the state's Tax Appeals Tribunal said.

  • May 19, 2025

    Texas Voters To Decide On Barring Tax On Estate Transfers

    Texas voters will decide if the state should create a constitutional amendment prohibiting taxes on a decedent's property or the transfer of an estate, inheritance, legacy, succession or gift under a joint resolution approved by state lawmakers.

  • May 19, 2025

    States Weighing Tax Updates To Account For Penny's End

    State tax administrators have begun internal discussions about how to tackle President Donald Trump's intent to eliminate the penny, including whether statutes on rounding would require updating and how to handle sales without discriminating against transactions with cashless payments.

  • May 19, 2025

    Broadband Group Backs Charter In $7.8M NY Tax Case

    A New York tribunal's ruling that Charter is ineligible for a tax break allowed for certain technology companies and is liable for a $7.8 million tax assessment should be reversed, a broadband trade group told a state appeals court.

  • May 19, 2025

    La. Museum's Hotel Exempt From Property Tax, Board Says

    A Louisiana hotel operated by the nonprofit National World War II museum is exempt from property taxes because most of its revenue is dedicated to the museum's charitable purpose, the state Board of Tax Appeals said.

  • May 19, 2025

    Ala. Decoupled From TCJA For Research Expense Deduction

    Alabama taxpayers can deduct research expenses from their income now that the state has decoupled from a portion of the Tax Cuts and Jobs Act under a bill signed by the governor.

  • May 19, 2025

    Virginia General Revenue Collection Through April Up $1.4B

    Virginia's total general fund revenue from July through April outpaced last year's for that period by $1.4 billion, according to the state Department of Accounts.

  • May 19, 2025

    Ga. Updates Tax Law Conformity With Internal Revenue Code

    Georgia updated the conformity of its tax laws with the Internal Revenue Code under a bill signed by Gov. Brian Kemp.

  • May 19, 2025

    Miss. Tax Collection Through April Falls $31M From Last Year

    Mississippi's total tax collection from July through April lagged $31 million behind the amount for the same period last fiscal year, according to a report by the state Department of Revenue.

  • May 19, 2025

    NY Tax Collection In April Rises $2B From Last Year

    New York's total tax collection in April outpaced last year's total for the month by $2.26 billion, according to a report by the state Department of Taxation and Finance.

  • May 19, 2025

    Ala. To Hike Tax Exemption For Biz Tangible Personal Property

    Alabama will increase its property tax exemption for tangible personal property owned by businesses under a bill signed by the governor.

  • May 16, 2025

    Ala. Doubles Tax Tribunal Assessment Appeal Time

    Alabama doubled the amount of time it gives taxpayers to appeal assessments to the state tax tribunal or a circuit court under a bill signed by the governor.

  • May 16, 2025

    Full Pa. Court OKs Panel's Nix Of Tax On Real Estate Transfer

    A panel of Pennsylvania appellate judges properly ruled that a state board wrongfully imposed a real estate transfer tax on the transfer of a partnership interest in a real estate company from one trust to another, the court ruled en banc. 

Expert Analysis

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

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