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State & Local

  • October 03, 2025

    Mich. Lawmakers OK Fed. Code Decoupling, New Pot Tax

    Michigan is slated to decouple from certain business-friendly provisions in this year's federal tax bill and impose a new excise tax on the wholesale price of cannabis under a budget plan approved by state lawmakers Friday.

  • October 03, 2025

    COST Decries Massachusetts Foreign-Source Income Tax Plan

    A Massachusetts proposal supporters said would fight offshore corporate tax avoidance and raise $400 billion annually would violate the U.S. Constitution and place the state at odds with other jurisdictions, the Council on State Taxation told legislators Friday.

  • October 03, 2025

    NY ALJ Snuffs Out State Penalties On Biz's Cigarettes

    A New York administrative law judge scrapped a penalty assessment on a retailer for holding untaxed cigarettes after determining that the state's tax agency failed to present evidence.

  • October 03, 2025

    Airline Group Raises Concerns With Updates To MTC Rule

    A Multistate Tax Commission proposal to update a decades-old sourcing regulation for airlines to account for business practices that didn't exist when the rule was adopted could unnecessarily complicate how airlines calculate their tax liabilities, an industry representative said Friday.

  • October 03, 2025

    How Hemenway & Barnes, Raines Feldman Beat Pa. 'Jock Tax'

    With decades of experience representing athletes in local tax disputes, Hemenway & Barnes LLP partner Stephen Kidder and his team knew from the jump they had a strong argument to overturn the city of Pittsburgh's "jock tax" on nonresident athletes, but scoring a win would ultimately take a yearslong fight that ended with a unanimous ruling from the Pennsylvania Supreme Court last week.

  • October 03, 2025

    Some Longtime Legal Blogs Go Quiet As Platform Shuts Down

    When the online publishing platform Typepad launched more than two decades ago, it became a hub for a then-growing community of law professors and legal bloggers. Its closure this week marked the end of an era that has found some bloggers looking for new homes or opting to call it quits.

  • October 03, 2025

    Waste Hauler Denied Ohio Sales Tax Break For Fuel

    Trash and recycling collector Republic Services' purchases of fuel to power its trucks' equipment don't qualify for a sales tax exemption extended to items attached to or incorporated in motor vehicles, the Ohio Board of Tax Appeals said Friday.

  • October 03, 2025

    Texas Net Revenues Down 2.8% From Last Year

    Texas net general revenue collection in September fell 2.8% from the same month last year, the state comptroller's office reported.

  • October 03, 2025

    Alabama's Annual Tax Revenues Increase By $443M

    Alabama's general revenue fund collection in the 2024-2025 fiscal year beat the previous year's total by $443 million, the state Department of Revenue reported.

  • October 03, 2025

    Taxation With Representation: Kirkland, Paul Weiss, Cravath

    In this week's Taxation With Representation, video game maker Electronic Arts agrees to be acquired by the Saudi Arabia Public Investment Fund, Silver Lake and Affinity Partners; online mortgage giant Rocket closes its acquisition of rival Mr. Cooper Group; and Berkshire Hathaway acquires international energy company Occidental's chemical business.

  • October 03, 2025

    Iowa Total Receipts Through Sept. Down $454M

    Iowa's total receipts from July through September lagged behind the total for the same period last year by $454 million, the state's Department of Management said.

  • October 02, 2025

    Ala. Tribunal Nixes Package Stores' Sales Tax Liability

    The owner of a package store business doesn't owe an assessed tax liability after proving through sales records that he remitted tax on the company's sales, the Alabama Tax Tribunal ruled.

  • October 02, 2025

    Ohio Group Urges Changes To Mitigate Rising Property Taxes

    An Ohio group commissioned by the state governor to study state property taxes suggested that legislators approve a bill that would allow localities special residential zones where homeowners can be partially exempt from property taxes, along with setting limits for the zones.

  • October 02, 2025

    Texas AG Blocks 4 Cities' Property Tax Hikes

    Four Texas cities must shelve property tax increases after having failed to comply with a new state law, the state's attorney general ordered Thursday, saying they must raise taxes only enough to maintain the previous year's amount of revenue. 

  • October 02, 2025

    Calif. Law Updates Rules For Tax-Defaulted Property Sales

    California has enacted a measure conforming the process of selling tax-defaulted property to a 2023 U.S. Supreme Court decision finding Minnesota violated the Fifth Amendment by keeping proceeds from a foreclosure sale that exceeded a tax debt.

  • October 02, 2025

    Wis. Bill Seeks Awards For Tax Tip-Offs In Construction Biz

    Wisconsin would authorize monetary awards for people who provide information to the state Department of Revenue about construction industry employers believed to be violating state tax laws under a bill introduced in the state Assembly.

  • October 02, 2025

    Vt. Revenue Through Aug. Grows By $18M

    Vermont's general fund revenue from July and August outpaced the total collected in those months last year by $18 million, according to the state's Agency of Administration.

  • October 02, 2025

    W.Va. Revenue Through Sept. Beats Forecast By $61M

    West Virginia's general fund revenue from July through September beat an estimate by $61 million, according to a report released Thursday.

  • October 01, 2025

    Court OKs Policy Rescission In $2.5M Tax Coverage Row

    An insurer for a telecommunications company owes no coverage for its $2.5 million settlement with the Illinois government over claims that it failed to collect and remit certain taxes and fees owed by customers, an Illinois federal court ruled, finding the insurer was entitled to rescind its policy.

  • October 01, 2025

    States, Businesses Push Justices To Extend Tariff Arguments

    The dozen states, several small businesses and Illinois toymakers that challenged President Donald Trump's emergency tariffs filed a joint motion Wednesday requesting more time to better represent their different claims for oral arguments at the U.S. Supreme Court in November.

  • October 01, 2025

    NJ Can't Tax Sale Of Stake In Foreign Co., Enterprise Says

    Car rental giant Enterprise asked the New Jersey Tax Court to negate a $1.2 million tax assessment stemming from a sale of interest in an Israel-based software company, arguing that the gain was nonoperational income that should be allocated to Enterprise's home state, Missouri, for tax purposes.

  • October 01, 2025

    NY Senate Bill Seeks To Tax Energy Used In Crypto Mining

    New York would impose an excise tax on energy used in cryptocurrency mining under a bill introduced Wednesday in the state Senate.

  • October 01, 2025

    Colo. Board Advances High-Earner Tax Ballot Measures

    Colorado would increase tax rates on incomes over $500,000 and lower the rate for incomes up to $100,000, raising up to $3.25 billion annually, under two measures proposed for the November 2026 ballot that a state board advanced Wednesday.

  • October 01, 2025

    DC Estimates $714M Rise In Revenue From Prior Year

    Washington, D.C., expects revenue collections for the fiscal year that ended last month to total $714 million more than collections in the year prior, partly because of higher individual and corporate income tax revenue, its chief financial officer said.

  • October 01, 2025

    Caplin & Drysdale Adds Longtime IRS Pro To DC Office

    Caplin & Drysdale has grown its Washington, D.C., office with the addition of a veteran Internal Revenue Service attorney, the firm announced Wednesday.

Featured Stories

  • How Hemenway & Barnes, Raines Feldman Beat Pa. 'Jock Tax'

    No Photo Available

    With decades of experience representing athletes in local tax disputes, Hemenway & Barnes LLP partner Stephen Kidder and his team knew from the jump they had a strong argument to overturn the city of Pittsburgh's "jock tax" on nonresident athletes, but scoring a win would ultimately take a yearslong fight that ended with a unanimous ruling from the Pennsylvania Supreme Court last week.

  • Some Longtime Legal Blogs Go Quiet As Platform Shuts Down

    No Photo Available

    When the online publishing platform Typepad launched more than two decades ago, it became a hub for a then-growing community of law professors and legal bloggers. Its closure this week marked the end of an era that has found some bloggers looking for new homes or opting to call it quits.

  • State And Local Tax Takeaways From September

    Maria Koklanaris

    From the Pennsylvania Supreme Court's ruling that Pittsburgh may not impose a tax on nonresident athletes to a challenge to New Jersey's rules outlining when a company's internet activities exceed P.L. 86-272's protections against state income taxes, September was active in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month.

Expert Analysis

  • What Ethics Rules Say On Atty Discipline For Online Speech

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    Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.

  • Junior Attys Must Beware Of 5 Common Legal Brief Mistakes

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    Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.

  • When A Tax Law Breaks The Law: SALT In Review

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    From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Power To The Paralegals: How And Why Training Must Evolve

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    Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.

  • Evaluating The Current State Of Trump's Tariff Deals

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    As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.

  • How Hyperlinks Are Changing E-Discovery Responsibilities

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    A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.

  • State False Claims Acts Can Help Curb Opioid Fund Fraud

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    State versions of the federal False Claims Act can play an important role in policing the misuse of opioid settlement funds, taking a cue from the U.S. Department of Justice’s handling of federal fraud cases involving pandemic relief funds, says Kenneth Levine at Stone & Magnanini.

  • Preserving Refunds As Tariffs Await Supreme Court Weigh-In

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    In the event that the U.S. Supreme Court decides in V.O.S. Selections v. Trump that the president doesn't have authority to levy tariffs under the International Emergency Economic Powers Act, importers should keep records of imports on which they have paid such tariffs and carefully monitor the liquidation dates, say attorneys at Butzel.

  • Revamped Opportunity Zones Can Aid Clean Energy Projects

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    The Qualified Opportunity Zone program, introduced in 2017 and reshaped in the One Big Beautiful Bill Act, offers investors federal tax incentives for development in low-income communities — incentives that are especially meaningful for clean energy projects, where capital-intensive infrastructure and long-term planning are essential, say attorneys at Dentons.

  • Sales And Use Tax Strategies For Renewables After OBBBA

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    With the One Big Beautiful Bill Act sharply curtailing federal tax incentives for solar and wind projects, it is vital for developers to carefully manage state and local sales and use tax exposures through early planning and careful contract structuring, say advisers at KPMG.

  • Writing Musicals Makes Me A Better Lawyer

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    My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.

  • Adapting To Private Practice: From Va. AUSA To Mid-Law

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    Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.

  • 7 Document Review Concepts New Attorneys Need To Know

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    For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.