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State & Local

  • April 28, 2025

    Maine Revenue Surpasses Forecast By $8M Through March

    Maine's general revenue collection from July through March outperformed a forecast by $8 million, according to a report by the state Department of Administrative and Financial Services.

  • April 28, 2025

    Mo. Proposed Rule Outlines SALT Cap Workaround

    The Missouri Department of Revenue would carry out a law that allows members of pass-through entities to opt out of the state's entity-level tax that bypasses the $10,000 federal cap on state and local tax deductions under a proposed regulation.

  • April 28, 2025

    Ore. Tax Court Allows Partial Deduction For Timber Biz Owner

    The owner of an Oregon timber business can make a partial deduction from gross income for contract labor expenses, but the rest of his claimed deductions were properly recalculated by a state Department of Revenue auditor, the Oregon Tax Court ruled.

  • April 28, 2025

    Ark. Will Exempt Groceries From State Sales Tax

    Arkansas will exempt groceries from state sales and use tax starting in 2026 under a bill signed into law by Gov. Sarah Huckabee Sanders.

  • April 28, 2025

    Colo. House Panel OKs Axing Deduction For Free Sports Bets

    Colorado would eliminate a tax deduction for sports betting operators for free bets placed by players under a bill approved by the state House Appropriations Committee.

  • April 28, 2025

    Ala. Couple Failed To Abandon Domicile, Tribunal Says

    A couple who left Alabama for work in other states owe income tax for the 2014 and 2019 tax years because they failed to abandon their domicile, the state's Tax Tribunal ruled.

  • April 28, 2025

    Colo. Ends Tax Reimbursement For Destroyed Property

    Colorado will no longer provide reimbursements for property taxes when real or business property is destroyed by natural causes under legislation signed by Gov. Jared Polis.

  • April 28, 2025

    Md. Expands Tax Break For Biz-Owned Child Care Property

    Maryland expanded eligibility for a property tax credit for Anne Arundel County businesses that dedicate a portion of their property to child care services under a bill signed by the governor.

  • April 25, 2025

    Feds Say Tariff Fight Belongs In International Trade Court

    The Trump administration wants to litigate a challenge to its tariffs in a federal trade court, not the D.C. district court, arguing that the U.S. Court of International Trade is the only venue with jurisdiction to hear the case.

  • April 25, 2025

    Detroit Man Gets 5 Years For Tax Refund Laundering

    A Detroit man was sentenced Friday in Maryland federal court to five years in prison for his role in laundering money stolen from federal and North Carolina state tax refunds and was ordered to pay $604,000 in restitution.

  • April 25, 2025

    Colo. House Panel OKs Upgrade Of Sales Tax Search Engine

    Colorado would enhance its online search engine for sales and use tax license information under legislation approved unanimously Friday by a House panel.

  • April 25, 2025

    Colo. House Panel OKs Employee Ownership Tax Break

    Worker-owned cooperatives in Colorado could deduct $1 million from their state taxable income and enjoy other tax breaks under legislation approved Friday by a state House panel.

  • April 25, 2025

    State Coffers, Businesses Brace For Tariffs' SALT Impacts

    President Donald Trump's new tariffs could impose further pressures on state coffers that were already experiencing a slowdown in tax collections while underscoring the need for businesses to ensure they are complying with state sales tax obligations on the charges.

  • April 25, 2025

    For Now, Calif. Won't Extend False Claims Act To Tax Matters

    California's latest attempt to expand the state's False Claims Act to tax matters, a bill that had the support of the state attorney general, has failed for now after dying in committee.

  • April 25, 2025

    Remote Workers Get 2nd Shot At Cleveland Tax Interest Case

    Two Ohio taxpayers can move forward with their proposed class suit claiming that the city of Cleveland owes interest on income tax refund payments to nonresidents and that it improperly withheld tax on some income, a state appeals court ruled.

  • April 25, 2025

    Red Light Program Contractor Loses Ohio Sales Tax Protest

    A contractor operating a red light enforcement program for the city of Cleveland is liable for sales tax on purchases of utility poles related to that operation, the Ohio Board of Tax Appeals said Friday.

  • April 25, 2025

    Florida House OKs Cutting Sales Tax Rate

    Florida would reduce the state's sales tax rate as part of a bill passed Friday by the state House of Representatives, but lawmakers voted down an amendment that would have instituted combined reporting for the state's corporate income tax.

  • April 25, 2025

    Taxation With Representation: Dechert, Brown Rudnick

    In this week's Taxation With Representation, Boeing sells parts of its digital aviation solutions business to Thoma Bravo, Baker Tilly and Moss Adams join forces, Mobico sells its U.S. school bus business to I Squared Capital, and Apollo commits to a joint venture with Bullrock Energy Ventures.

  • April 24, 2025

    Tax Bills To Watch As Wash. Lawmakers Wind Down For Year

    Washington state lawmakers, facing a Sunday deadline to wrap up their work for the year, are rushing to get several tax bills to the finish line with the potential to significantly change policy in the state. Here, Law360 looks at key tax bills before the Legislature in the final days of its session.

  • April 24, 2025

    Md. Extends Tax Exemption To All Housing Agency Nonprofits

    Maryland expanded a tax exemption for property owned by nonprofit entities created by public housing authorities in certain jurisdictions to include all such entities in the state under a bill signed by the governor.

  • April 24, 2025

    Md. To Allow Baltimore Tax Hike On Vacant Nonprofit Property

    Baltimore will be able to impose a special property tax rate on nonprofit owned properties that have gone untouched for at least five years under a bill signed by the Maryland governor. 

  • April 24, 2025

    Md. To Allow Counties To Negotiate Payments With Broadband

    Maryland counties will be able to negotiate payments with broadband providers instead of imposing property tax on the providers' real and personal property under bills signed by the governor.

  • April 24, 2025

    Md. Authorizes Property Tax Breaks For Affordable Housing

    Maryland authorized county governments to exempt real property used for rental housing from local property taxes if the owner maintains a portion of the property as affordable housing and enters a payment-in-lieu-of-taxes agreement under legislation signed by the governor.

  • April 24, 2025

    RI Bill Seeks Tax On Commercial Property Sales Over $1.5M

    Rhode Island would create a new conveyance tax on commercial property sales over $1.5 million under a bill introduced in the state House of Representatives.

  • April 24, 2025

    Minn. Gov. Renews Pitch For HMO Tax Hike, Sales Tax Change

    Minnesota Gov. Tim Walz repeated his call for a tax increase on health maintenance organizations and changes to the state sales tax in his annual address to state lawmakers, echoing policies floated in his initial budget proposal in January.

Expert Analysis

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    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.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    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.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    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.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    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.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    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’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    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 Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    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.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    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.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” 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.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

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    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.

  • Reading Between The Lines Of Justices' Moore Ruling

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    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.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

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    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

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