ĂŰĚŇĘÓƵ

State & Local

  • August 19, 2025

    Mich. Panel OKs Escheat Actions On Disney, IHOP Parent

    Michigan can seek to enforce unclaimed property remittance obligations against Disney and the parent company of IHOP after completing audits that lasted more than eight years, the state's Court of Appeals ruled, reversing a trial court's ruling that found the statute of limitations had expired.

  • August 19, 2025

    IRS To Float Rules Aimed At Easing Corporate Moves To US

    The IRS announced plans Tuesday to propose regulations that would make it easier for publicly traded foreign corporations that own U.S. real estate to move their official base to the U.S. without facing unexpected tax issues.

  • August 19, 2025

    Ill. July Revenue Drops $35M From Last Year

    Illinois' general revenue collection in July declined by $35 million from the same month last year, according to the state Office of Management and Budget.

  • August 19, 2025

    NH Justices Find Conn. Couple On Hook For Dividend Tax

    New Hampshire's dividend tax applies to a couple from Connecticut because they showed a clear intent to establish residency in New Hampshire, the state's Supreme Court ruled.

  • August 19, 2025

    NY Assembly Bill Would End State Income Taxes On OT Pay

    New York would eliminate state income taxes on overtime pay for workers in the state under a bill introduced in the state Assembly.

  • August 18, 2025

    IRS Sharing Tax Info With ICE Amid Legal Challenge

    The Internal Revenue Service has begun sharing taxpayer return information with U.S. Immigration and Customs Enforcement, the government told a D.C. federal court, revising the tax agency's previous stance that it had not received or responded to any such requests.

  • August 18, 2025

    Ala. Tribunal Nixes Income Tax On Fla. Remote Worker

    A remote worker in Florida isn't liable for Alabama income tax in 2021 because she didn't conduct any business in Alabama that year, the Alabama Tax Tribunal ruled.

  • August 18, 2025

    NJ Man's Late Filing Dooms Income Tax Appeal, Court Says

    A New Jersey resident failed to timely appeal a denial of tax deductions for moving expenses and a qualified conservation, the state tax court ruled, dismissing the individual's challenge to a determination from the state tax agency.

  • August 18, 2025

    Texas Special Session To Include Cutting Property Taxes

    Texas Republican Gov. Greg Abbott called for a special legislative session to address 19 orders of business, including reducing property tax burdens. 

  • August 18, 2025

    NJ Couple Filed Property Tax Appeal Too Late, Court Says

    A county board of taxation correctly said it couldn't hear a challenge by two homeowners against their property's 2024 assessment because they filed it beyond a statutory deadline, the New Jersey Tax Court found, tossing the dispute.

  • August 18, 2025

    Del. OKs Property Tax Installment Payments, Refund Change

    Delaware made property tax changes, including allowing installment payments and changing refund rules, under bills signed by the governor.

  • August 18, 2025

    Del. Codifies Counties' Power To Tax Property By Class

    Delaware codified in statute the authority of counties and municipalities to impose separate tax rates on different classes of real property under legislation signed by the governor.

  • August 15, 2025

    Ala. Cities' Suit Could Upend Remote Seller Tax Rules

    A challenge by Alabama cities to the state's optional flat sales tax system for remote sellers could upend a program designed to reduce compliance burdens for out-of-state businesses that otherwise would need to navigate a patchwork of local rules when remitting taxes.

  • August 15, 2025

    New Jersey AG Slams Power Broker's 'Flawed' Appeal Brief

    South Jersey power broker George Norcross used a flawed argument in pushing back against New Jersey's effort to revive a dismissed criminal case against him, Attorney General Matthew Platkin has argued in a reply brief filed in state appellate court.

  • August 15, 2025

    Retired EY Tax Ace Joins Atlanta Boutique

    Atlanta-based law boutique Wiggam Law LLC has brought on a retired senior counsel at tax law boutique Asbury Law Firm, adding an attorney who previously led Ernst & Young's tax controversy practice for the central and southeastern U.S. and served as a trial attorney for the IRS, the boutique announced Friday.

  • August 15, 2025

    Md.'s Digital Ad Tax Violates 1st Amendment, 4th Circ. Says

    A provision in Maryland's digital advertising tax that prevents tech companies from directly passing the tax on to customers is unconstitutional, the Fourth Circuit said Friday, ruling that it unfairly suppresses companies' ability to explain the tax to consumers.

  • August 15, 2025

    T-Mobile Owes $1.8M In NY Sales Tax On Service Fees

    A T-Mobile entity owes sales tax on Federal Universal Service Fund fees it passed onto New York customers after failing to prove the fees should be exempt from tax, an administrative law judge ruled.

  • August 15, 2025

    Taxation With Representation: Wachtell, Cooley, Sullivan

    In this week's Taxation With Representation, the NBA signs off on the sale of the Boston Celtics, Gildan Activewear acquires HanesBrands, private equity shop Advent International buys insurance software firm Sapiens, and financial software provider MeridianLink goes private via its acquisition by Centerbridge Partners.

  • August 15, 2025

    Nebraska Tax Board Backs $1.4M Valuation Of Medical Office

    A Nebraska dental and physical therapy office was correctly assessed as a medical office, resulting in an increased assessment totaling $1.4 million, the state tax review commission said in an order released Friday.

  • August 15, 2025

    NJ Revenues Through July Beat Last Year By $3B

    New Jersey's general revenue collection from July 2024 through July outpaced the previous year's total by $3 billion, according to the state Department of the Treasury.

  • August 14, 2025

    NY Assembly Bill Seeks Tax On Crypto, NFT Sales

    New York would impose an excise tax on sales or transfers of cryptocurrencies and nonfungible tokens under a bill introduced in the state Assembly.

  • August 14, 2025

    City Says Ala. Remote Sellers Tax Siphons Local Gov't Funds

    Alabama's alternative sales and use tax payment system for remote retailers unlawfully diverts tax funds away from local governments, the city of Tuscaloosa and two other local government entities said in a complaint obtained Thursday by Law360.

  • August 14, 2025

    Pa. Tax Board Must Revisit Denial Of Calif. Co.'s $4.9M Refund

    The Pennsylvania Board of Finance and Revenue must review its denial of a California corporation's request for a refund of an overpayment of Pennsylvania income tax following a federal audit, the Commonwealth Court ruled Thursday.

  • August 14, 2025

    Kentucky's General Revenue In July Falls $165M

    Kentucky's general fund revenue in July lagged behind last year's collection for the same month by $165 million, according to the state Department of Revenue.

  • August 14, 2025

    ND Revenues Beat Estimate By $116M

    North Dakota's general revenues for the biennium that ended in June outperformed a forecast by $116 million, according to the state Legislative Council.

Expert Analysis

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

    Author Photo

    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

    Author Photo

    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

    Author Photo

    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

    Author Photo

    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

    Author Photo

    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

    Author Photo

    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

    Author Photo

    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.