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State & Local

  • June 23, 2025

    No Break For Early Pay After Late Postmark, Ore. Court Says

    An Oregon company could not show that its property tax payments were mailed before the due date for receiving a discount for early payments, the state tax court said.

  • June 23, 2025

    Ohio Board OKs Tax Exemption For Community Center

    A community center in Ohio owned by a community authority qualifies for a public purpose property tax exemption, the state Board of Tax Appeals ruled, saying a private entity that ran the center's operations didn't void the exemption.

  • June 23, 2025

    Weil Gotshal Hires Akin Gump Tax Partner In NY

    Weil Gotshal & Manges LLP announced Monday the hiring of a partner at Akin Gump Strauss Hauer & Feld LLP as a tax partner out of Weil's New York office.

  • June 23, 2025

    New York Tax Revenue Surges $2.27B

    New York's general revenue collection from May through June outpaced last year by $2.27 billion, according to a report by the state Department of Taxation and Finance.

  • June 23, 2025

    Oregon Lawmakers OK Extending Brownfield Tax Breaks

    Oregon would extend its program of local property tax incentives for brownfield development by six years under legislation passed by the state House of Representatives.

  • June 23, 2025

    Oregon House Passes Bill To Nearly Double Lodging Tax

    Oregon would nearly double its lodging tax rate under legislation approved by the state House.

  • June 23, 2025

    Texas Authorizes Tax Break For Border Safety Infrastructure

    Texas authorized a property tax exemption for real property used to install border security infrastructure in counties that border Mexico, pending voter approval of a proposed amendment to the state constitution, under a bill signed by Gov. Greg Abbott.

  • June 23, 2025

    Ore. Lawmakers OK Barring Farm Tax Break For Illegal Pot

    Oregon farmland would lose eligibility for a tax break if its owner is found to be illegally growing marijuana on it under legislation approved by state lawmakers.

  • June 23, 2025

    Oregon Sets Uniform Deadlines For Tax Refund Requests

    Oregon is establishing uniform deadlines for requesting refunds of taxes administered by the state Department of Revenue under legislation signed by Democratic Gov. Tina Kotek.

  • June 20, 2025

    NY ALJ OKs Like-Kind Exchange On Investors' Same-Day Sale

    Two New York residents qualify for a like-kind exchange deferment of gains they received from selling an apartment building on the same day they obtained its title from a partnership they were invested in, a New York administrative law judge said in a determination released Friday.

  • June 20, 2025

    Texas Justices Pass On USA Today, Tax Firm Defamation Fight

    The Texas Supreme Court on Friday declined to take up a venue dispute in a defamation suit against USA Today over a 2021 investigative series into tax services and technology company Ryan LLC.

  • June 20, 2025

    REIT Wants Mo. Justices To Review City Tax On Rental Income

    Rental income from property owned by healthcare real estate investment trust Ventas Inc. should not be taxed by Kansas City, Missouri, as income from business activity, the company said, seeking review of the case by the state supreme court.

  • June 20, 2025

    Arizona Voters To Decide On Local Grocery Tax Cap

    Arizona cities and towns would be barred from imposing new or increased grocery tax rates above 2% if voters approve a state constitutional amendment proposed in a resolution approved by lawmakers Friday.

  • June 20, 2025

    Taxation With Representation: Latham, Paul Weiss, Covington

    In this week's Taxation With Representation, Nippon Steel closes its purchase of U.S. Steel, Hunter Point Capital buys a minority stake in Equitix, Eaton acquires Ultra PCS Ltd. from the Cobham Ultra Group, and Eli Lilly and Co. acquires Verve Therapeutics.

  • June 20, 2025

    80% Back Energy Co. Taxes For Climate Damage, Oxfam Says

    About 80% of people surveyed across the world support taxing oil, gas and coal corporations as a way to pay for environmental damages caused by pollution, including 75% in the U.S., according to a survey by nongovernmental organization Oxfam International and environmentalist organization Greenpeace International. 

  • June 18, 2025

    Oregon House Panel OKs Nearly Doubling Lodging Tax Rate

    Oregon would raise its state transient lodging tax rate from 1.5% to 2.75%, with the new revenue dedicated to state conservation efforts, under legislation advanced by the House Revenue Committee.

  • June 18, 2025

    La. Officials Probe Tax Dept.'s Capacity For Seller Audits

    More enforcement is needed to ensure proper collection of taxes on remote sales, members of Louisiana's remote sellers commission said Wednesday, while noting challenges the state's tax department may face should it take on audits for the commission.

  • June 18, 2025

    Square, Cash App Parent Wins Push To Slash Atlanta Tax Bill

    A trial court correctly ruled that the parent company of online payment systems Square and Cash App didn't owe around $540,000 in business occupation tax to Atlanta, the Georgia Court of Appeals found, agreeing that the company owed around $20,000 instead.

  • June 18, 2025

    Mich. Housing Co-Op Suit On Hold After Disclosure Exemption

    A Michigan federal judge hit pause on a lawsuit from a group of housing cooperatives to escape requirements of the Corporate Transparency Act after the Financial Crimes Enforcement Network said it would give U.S.-based entities a break from the rules.

  • June 18, 2025

    Aramark's Agency Exclusion Claim Rejected By Ohio Justices

    Aramark can't claim an agency exclusion on its gross receipts tax calculations for reimbursements it received from clients for purchases, the Ohio Supreme Court ruled Wednesday, affirming the state tax agency's denial of a roughly $908,000 tax refund claim from the food services company.

  • June 18, 2025

    RI Revenue Collection Trails Forecast By $1.1M

    Rhode Island's general fund revenue collection for July through May underperformed an estimate by $1.1 million, according to the state Department of Revenue.

  • June 18, 2025

    Okla. Apartments Not Subject To Property Tax Bump Transfer

    An Oklahoma apartment complex is not subject to the county's increased tax assessment that is allowed when a property's title is transferred just because the limited partnership that owns the complex changed ownership, the state Supreme Court ruled. 

  • June 18, 2025

    NC Total Revenue Through May Up $980M From Last Year

    North Carolina's total revenue collection from July through May surpassed the amount collected during the same period last fiscal year by $980 million, according to the state controller's office.

  • June 18, 2025

    Okla. Gov. Nixes Betting Loss Exclusion From Deduction Cap

    Oklahoma's governor pocket vetoed a bill that would have exempted gambling losses that are deductible for federal income tax purposes from the state's cap on itemized deductions.

  • June 18, 2025

    Virginia General Revenue Collection Through May Up $1.6B

    Virginia's general fund revenue collection from July through May surged ahead of last year by $1.6 billion, according to a report by the state finance secretary.

Expert Analysis

  • Top 3 Litigation Finance Deal-Killers, And How To Avoid Them

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    Like all transactions, litigation finance deals can sometimes collapse, but understanding the most common reasons for failure, including a lack of trust or a misunderstanding of deal terms, can help both parties avoid problems, say Rebecca Berrebi at Avenue 33 and Boris Ziser at Schulte Roth.

  • How Attys Can Use A Therapy Model To Help Triggered Clients

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    Attorneys can lean on key principles from a psychotherapeutic paradigm known as the "Internal Family Systems" model to help manage triggered clients and get settlement negotiations back on track, says Jennifer Gibbs at Zelle.

  • 3 Steps For In-House Counsel To Assess Litigation Claims

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    Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.

  • Adapting To Private Practice: From DOJ Enviro To Mid-Law

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    Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.

  • NY Tax Talk: Sourcing, Retroactivity, Information Services

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    Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

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    From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 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.

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