State & Local
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June 09, 2025
La. Lawmakers OK Local Sales Tax Remittance Discount
Businesses would be allowed to take a vendor's compensation deduction for timely remitted local sales taxes at rates specified in local ordinances under a bill passed by the Louisiana Legislature.
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June 09, 2025
La. Expands Marketplace Facilitator Definition For Sales Tax
Louisiana will add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill signed by the governor.
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June 09, 2025
Iowa Expands Property, Sales Tax Breaks For Data Centers
Iowa expanded property tax and sales and use tax breaks for data centers to include leased facilities under legislation signed by the governor.
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June 06, 2025
Skechers' Licensing Deal Improper, Wis. Appeals Court Agrees
Skechers USA lacked purpose, other than avoiding taxes, for creating a subsidiary and entering into transactions with it that resulted in the company claiming nearly half a billion dollars in deductions in Wisconsin, a state appeals court held, upholding聽a decision from聽the state's tax appeals commission.
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June 06, 2025
Minn. Special Session To Take Up Data Center Tax Tweak
Minnesota would restrict its sales tax break for large data centers while also extending the exemption under an agreement revealed Friday by House Republican and Democratic leaders ahead of a special Legislature session that starts Monday.
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June 06, 2025
The Tax Angle: IRS Funding, Budget Markup, Insurance Woes
From a look at upcoming Senate hearings on President Donald Trump's funding plans for the IRS to a potential markup of Republicans' $3.8 trillion budget reconciliation bill and the continuing crisis in homeowner insurance, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
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June 06, 2025
Colo. To Vote On High-Earner Tax Hike For Free School Meals
Colorado voters will choose whether to raise taxes on high earners to support the state's free school meals program and whether to let the state keep excess revenue already collected under legislation signed by Gov. Jared Polis.
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June 06, 2025
Conn. Appeals Court OKs Tax Penalty For Late Rental Form
The owner of a Connecticut commercial property was correctly charged a tax penalty for failing to submit a form disclosing rental income on time, a state appeals court said Friday.
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June 06, 2025
Colo. Allows Sales Tax Searches Using Taxpayer ID Numbers
Colorado will enhance its online search engine for sales and use tax license information to allow searches using a retailer's name or federal taxpayer identification number under a bill signed by Gov. Jared Polis.
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June 06, 2025
Taxation With Representation: Winston, Stibbe, Weil, Goodwin
In this week's Taxation With Representation, Chart Industries Inc. and Flowserve Corp. merge, Aedifica NV and Cofinimmo NV unite, Sanofi buys Blueprint Medicines Corp., and Kimberly-Clark Corp. sells a majority stake in its international tissue business to Suzano.
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June 06, 2025
Ala. Revenue Through May Grows $262M From Last Year
Alabama's net general fund revenue for July through May outpaced last fiscal year's collection for that span by $262 million, according to a report by the state Department of Revenue.
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June 06, 2025
PE Firms Are Top Opportunity Zone Investors, Report Finds
A group tracking private equity activity said each of the 15 largest investors in the federal opportunity zone program are private equity firms, with Salt Lake City, Utah-based Bridge Investment Holdings topping the list with $3.7 billion in opportunity zone funds.
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June 05, 2025
Mich. Judge Trims Property Owners' Foreclosure Surplus Suit
A Michigan federal judge trimmed a proposed class action filed by former property owners who accused Wayne County of wrongfully refusing to pay them surplus proceeds from tax foreclosure sales.
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June 05, 2025
Tax Judges Call For Fairness In Deference Questions
Tax law generally gives deference to state government institutions, but good evidence presented by taxpayers can overcome those presumptions and enable judges to exercise discretion, tax court judges said Thursday.
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June 05, 2025
Tenn. To Add New Tax To CBD And Delta-8 Products
Tennessee is set to impose a new wholesale tax structure on hemp-derived THC products, eliminating its 6% retail sales tax at the beginning of 2026, according to a notice published Thursday.
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June 05, 2025
Calif. Senate OKs Expansion Of Film Tax Credit
California would allow animated films and a wider variety of TV shows to claim the state's film and TV tax credit under an expanded version of the credit passed by the state Senate.
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June 05, 2025
Mo. Gov. Adds Property Tax Cap To Special Session Agenda
Missouri's governor announced additional goals for a special session that began this week, including asking lawmakers to put an annual cap on residential property value increases.
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June 05, 2025
NH Revenue Misses Forecast By $36M Through May
New Hampshire's general fund revenue collection from July through May underperformed a forecast by $36 million, according to the state Department of Administrative Services.
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June 05, 2025
Ohio House OKs Small-Biz Employee Healthcare Tax Credit
Small businesses in Ohio would be able to claim a personal income tax credit for providing employees with聽an individual coverage health reimbursement arrangement under a bill passed by the state House of Representatives.
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June 05, 2025
Iowa Revenue Through May Falls $745M From Last Year
Iowa's general fund revenue collection for July through May dropped $745 million from last fiscal year's collection during that period, according to a report by the state Department of Management.
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June 05, 2025
Calif. Assembly OKs Exemption For Returned Tribal Land
California land that is transferred to a federally recognized Native American tribe would be exempt from state real estate transfer tax under a bill passed in the state Assembly.聽
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June 05, 2025
Vt. Revenues Surge $225M, Income Taxes Lead Growth
Vermont's general fund revenue collection from July through April outpaced last year for the same period by $225 million, according to the state Agency of Administration in a report released Thursday.
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June 05, 2025
Ore. Senate OKs Barring Farm Tax Break For Illegal Pot Grows
Oregon would disqualify land from special agricultural tax assessments if the owner is found to be illegally growing marijuana on it under legislation passed unanimously by the state Senate and headed to the House.
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June 05, 2025
La. Lawmakers OK State, Local Sales Tax Break Requirement
Louisiana would require new sales and use tax exemptions to apply to both state and local sales tax under a bill approved by state lawmakers and headed to the governor.
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June 05, 2025
Justices Fault Wis. For Denying Tax Break To Charities
Wisconsin discriminated against a group of Catholic charities when it denied them an unemployment tax exemption, the U.S. Supreme Court said Thursday, rejecting the state's argument that the charities were not operated primarily for religious purposes.
Expert Analysis
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Going The Extra Miles: SALT In Review
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.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
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.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
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.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
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.
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Lawyers Can Take Action To Honor The Voting Rights Act
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.
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How To Grow Marketing, Biz Dev Teams In A Tight Market
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鈥檒l need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.
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Rock Climbing Makes Me A Better Lawyer
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聽Haynes and Boone.
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Think Like A Lawyer: Dance The Legal Standard Two-Step
From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step 鈥� framing the governing standard at the outset, and clarifying why they meet that standard 鈥� which has benefits for both the drafter and reader, says Luke Andrews聽at聽Poole Huffman.
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Shake-Ups For Courts In Different Fields: SALT In Review
From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects
With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.
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Lead Like 'Ted Lasso' By Embracing Cognitive Diversity
The Apple TV+ series 鈥淭ed Lasso鈥� aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.
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Now More Than Ever, Lawyers Must Exhibit Professionalism
As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.
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Reading Between The Lines Of Justices' Moore Ruling
The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.