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State & Local

  • July 17, 2025

    Uber Asks Ga. Justices To Reverse Sales Tax Ruling

    Georgia's highest court should review and reverse an appellate panel's decision that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, the ride-hailing company told the state's justices.

  • July 17, 2025

    Calif. Initiatives Seek Higher Bar For Local Tax Hikes

    Two proposed ballot measures that would limit the ability of voters to raise taxes for local governments have been approved for signature gathering by California's secretary of state.

  • July 17, 2025

    Canada Mulling Changes To Ability To Rewrite Transactions

    Canada's Department of Finance is considering changes to legislation that outlines the tax authority's power to recharacterize transactions set forth in contracts between related parties when their behavior doesn't match what the contract says, an official said Thursday.

  • July 17, 2025

    W.Va. Car Dealer Tells Ohio Justices It's Exempt From Tax

    A West Virginia car dealer is not liable for commercial activity tax in Ohio, it argued to the Ohio Supreme Court, saying customers taking their purchased cars across state lines did not create a liability.

  • July 17, 2025

    NY Tax Collections Through June Rise By $3.4B

    New York state's tax collections from April through June outpaced last year's total for that period by $3.4 billion, according to the state Department of Taxation and Finance.

  • July 17, 2025

    SD General Fund Receipts In 2025 Up $41M From Estimate

    South Dakota's general fund revenues from July 2024 through June pulled ahead of estimates by $41 million, the state Bureau of Finance and Management said.

  • July 17, 2025

    Minn. Property Tax Appeals Tossed For Lack Of Disclosures

    Property tax appeals by three partnerships in Minnesota were dismissed by the state's tax court because the partnerships failed to provide the income and expense information required before making an appeal.

  • July 17, 2025

    NY Bill Would Allow Added City Tax On Incomes Over $1M

    New York state would allow cities to impose an additional income tax on individuals, trusts and estates earning more than $1 million annually under a bill introduced in the state Assembly.

  • July 16, 2025

    Colorado Board Advances Plan To Broaden TABOR's Reach

    Colorado would amend its Taxpayer's Bill of Rights to require voter approval of a broader range of taxes and fees under a proposed ballot measure advanced Wednesday by the state Title Board.

  • July 16, 2025

    MTC Group Not Ready To Release Rules For Partnerships

    It is too early for the Multistate Tax Commission group working on state taxation of partnerships to say exactly which partnerships could fall under the jurisdiction of draft sourcing rules that are being considered, an MTC official said Wednesday.

  • July 16, 2025

    House Panel Urged To Modernize Tax Rules For Digital Assets

    Congress needs to create tax rules for digital assets such as cryptocurrency and nonfungible tokens because the current regime is burdensome for businesses and pushing development out of the U.S., industry representatives told a House Ways and Means Committee subcommittee Wednesday.

  • July 16, 2025

    Vt. Justices Say Man Owes Tax Despite Improper Notice Claim

    A Vermont man owes an assessed income tax liability after failing to prove he did not receive credible notices of his liability, the state Supreme Court ruled.

  • July 16, 2025

    Mississippi Total Revenue Up $35M From Last Year

    Mississippi's general revenue through the 2025 fiscal year outpaced last year's total by $35 million, the state Department of Revenue reported.

  • July 16, 2025

    Ind. Annual General Revenues Beat Forecasts By $171M

    Indiana's general revenue collection from July 2024 through June exceeded forecasts by $171 million, according to the Department of State Revenue.

  • July 16, 2025

    Calif. Lawmakers Send Nonresident Tax Filing Bill To Newsom

    California would indefinitely extend provisions of existing law allowing nonresidents without a Social Security number or individual taxpayer identification number to file state income tax returns or be included on group returns under a bill unanimously approved by state lawmakers and sent to Gov. Gavin Newsom.

  • July 16, 2025

    Mich. House Bill Seeks To Cut Corp. Income Tax Rate

    Michigan would shave its corporate income tax rate to 4.25% from 6% by 2030 through a series of annual cuts under a bill introduced in the state House of Representatives.

  • July 16, 2025

    Ill. Revenue Beats Budget Forecast By $14M

    Illinois' general revenue collection in the 2025 fiscal year was $14 million more than expected, according to the state Office of Management and Budget.

  • July 15, 2025

    MTC Work Group Eyes Updates To Airline Tax Sourcing Rule

    A Multistate Tax Commission work group is aiming to advance changes soon to a decades-old sourcing regulation for airlines to account for income generated from business practices that didn't exist when the MTC's rule was adopted, the panel's chair said Tuesday.

  • July 15, 2025

    NYC's Suit Against Flavored E-Cig Sellers Can Continue

    A Manhattan federal judge on Monday rejected a bid by eight vape wholesalers to toss an action brought by New York City alleging the companies flooded the city with flavored e-cigarettes in violation of federal, state and local law.

  • July 15, 2025

    DC Plan Advances With Gambling, Child Tax Break Repeal

    A proposed budget and tax package for Washington, D.C., that would legalize and tax some gambling and block a planned child tax credit won initial approval from the district council, rejecting some of the mayor's proposals.

  • July 15, 2025

    Idaho Annual Revenues Miss Estimate By $95M

    Idaho's total revenue collection in the 2025 fiscal year missed estimates by roughly $95 million, according to the state Division of Financial Management.

  • July 15, 2025

    Calif. Legislature OKs Retroactive Solar Property Exclusion

    California would allow the purchaser of a new property a three-year window to apply for a property tax exclusion for solar energy systems under a bill passed by the state Senate and sent to Democratic Gov. Gavin Newsom for approval.

  • July 15, 2025

    Nebraska's Annual Net Receipts Fall $86M Short Of Estimate

    Nebraska's net receipts in the 2025 fiscal year underperformed a forecast by $86 million and lagged behind the prior fiscal year's collection by $997 million, according to a report released Tuesday by the state Department of Revenue.

  • July 15, 2025

    Tenn. Revenues Through June Beat Estimates By $81M

    Tennessee's general revenue collection from August 2024 through June exceeded estimates by $81 million but dropped behind last year by $209 million, according to the Department of Finance and Administration.

  • July 15, 2025

    Pa. Senate Bill Seeks To End School District Property Taxes

    Pennsylvania would propose an amendment to the state constitution to eliminate school districts' authority to levy or collect property taxes after June 30, 2029, under a bill introduced in the state Senate.

Expert Analysis

  • 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.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    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.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    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.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    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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