State & Local
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May 27, 2025
Wash. To Give Credit Against Gains Tax, End B&O Tax Credit
Washington state will provide a credit against the state's tax on capital gains for sales that are subject to both capital gains tax and business and occupation tax, and repeal a B&O tax credit, under a bill signed by the governor.
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May 27, 2025
Ohio Board Misinterpreted Commercial Activity Tax, Org Says
The Ohio Board of Tax Appeals incorrectly ruled that the state's commercial activity tax doesn't apply to a West Virginia car dealership's sales of cars that were brought to Ohio by customers, a group of Ohio car dealerships told the state Supreme Court on Tuesday.
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May 27, 2025
Texas Lawmakers OK Tax Break To Revive Inactive Oil Wells
Texas would create a severance tax exemption to provide incentives for oil and gas operators to bring inactive gas and oil wells back into production under a bill passed by the state Senate, going next to Gov. Greg Abbott.
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May 27, 2025
Va. Tax Refund Denied For HVAC Equipment Sale
A Virginia buyer who paid sales tax on heating, ventilation and air conditioning equipment installed on real property cannot obtain a refund of that payment, the state's tax commissioner said in a ruling released Tuesday.
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May 27, 2025
Kentucky Revenue Through April Falls $27M From Last Year
Kentucky's general fund revenue from July through April dropped by $27 million from the same period last fiscal year, according to the state budget director's office.
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May 27, 2025
Tenn. Establishes Tax On Wholesale Cannabinoid Sales
Tennessee established a tax on the sale of hemp-derived cannabinoid products at wholesale and removed a 6% retail sales tax on such products under a bill signed by the governor.
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May 27, 2025
Feds Can't Turn Off NY Funding In Congestion Pricing Fight
A Manhattan federal judge on Tuesday temporarily blocked as "arbitrary and capricious" a Trump administration threat to withhold federal transportation funds from New York as part of a White House effort to undo New York City's congestion pricing program.
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May 23, 2025
Law360 Reveals Titans Of The Plaintiffs Bar
This past year, a handful of attorneys secured billions of dollars in settlements and judgments for both classes and individual plaintiffs against massive companies and organizations like Facebook, Dell, the National Association of Realtors, Johnson & Johnson, UFC and Credit Suisse, earning them recognition as Law360's Titans of the Plaintiffs Bar for 2025.
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May 23, 2025
Va. Gear Dealer Denied Sales Tax Break Over Flawed Form
A Virginia construction equipment dealer is liable for taxes on certain sales because it filed an exemption certificate that a customer incorrectly filled out, the state's tax commissioner ruled.
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May 23, 2025
Jurisdiction Issue Revives Challenges To Conn. Foreclosures
A Connecticut trial court must address three trusts' challenges to its jurisdiction over the tax foreclosures of their properties, a state appeals court ruled, saying the lower court failed to tackle the issue in ruling against the trusts.
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May 23, 2025
SC Conforms To Federal Tax Code Through 2024
South Carolina updated the conformity of its tax laws to the Internal Revenue Code through the end of 2024 under a bill signed by the governor.
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May 23, 2025
Mich. Justices To Hear Law Firm's Roof 'Addition' Appeal
Michigan's highest court said it will review whether a law firm office building's new roof was an addition to the property for the purposes of evaluating taxable value, meaning the property's value could increase beyond a 5% cap.Â
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May 23, 2025
Va. Deed Tax Due On Actual Property Value, Ruling Says
Virginia's deed recordation tax is paid based on the current assessed value of a property, rather than its value during a foreclosure sale, the state tax commissioner said.
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May 23, 2025
Va. Tax Boss OKs Use Tax On Gear Leased From Affiliate
A Virginia general contractor was correctly assessed use tax on equipment it rented from an out-of-state company it owned, the state's tax commissioner ruled, rejecting the taxpayer's argument that the companies should not be viewed as separate entities.
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May 23, 2025
Va. Sales Tax Audit Can Go Back 6 Years, Tax Head Says
Virginia's tax agency correctly extended the period of its sales and use tax audit concerning a farm used as a rental venue, as there is reasonable cause to believe the taxpayer failed to file a return, the state tax commissioner said.
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May 23, 2025
Va. Couple Denied Tax Break For Unappraised Large Gifts
A Virginia couple did not sufficiently substantiate noncash donations claimed as income tax deductions, the state tax commissioner ruled, saying they did not provide the appraisals required when categories of aggregated donations exceeded $5,000.
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May 23, 2025
Taxation With Representation: Troutman, A&O Shearman
In this week's Taxation With Representation, Blackstone acquires TXNM Energy, OpenAI buys io Products, Lumen Technologies sells its Mass Markets fiber-to-the-home business in 11 states to AT&T, and AMD sells its data center infrastructure manufacturing business to Sanmina.
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May 23, 2025
Texas House OKs Internet Access Services Tax Exemption
Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers, sending it back to the state Senate for approval.
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May 23, 2025
Ohio Board Denies Tax Break For City's Rented Office Building
An office building owned by an Ohio city's economic development entity isn't exempt from property taxes because the property is controlled by a nonprofit that leases space to for-profit businesses, the state Board of Tax Appeals ruled.
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May 23, 2025
ND General Fund Revenues Up $108M From Forecast
North Dakota's general fund revenue from July 2023 through April beat estimates by $108 million, according to the state Legislative Council.
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May 23, 2025
RI Revenues Through March Up $29M From Forecasts
Rhode Island's general fund revenue collection for July through April outpaced estimates by $29 million, the state Department of Revenue reported.
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May 23, 2025
Virginia Recycler Denied Credit On Past Equipment Purchase
A Virginia company was correctly denied a tax credit for the purchase of recycling equipment because it was purchased in a previous year, the state tax commissioner ruled.
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May 23, 2025
Va. Contractor Denied Real Property Sales Tax Break For Sand
Sand purchased by a Virginia homebuilder is tangible personal property subject to use tax and not real property, the state tax commissioner said, rejecting the builder's argument that the sand was part of the land at its previous location.
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May 23, 2025
NJ Assembly OKs Requiring State Buyback Of Unused Credits
New Jersey's tax agency would be required to purchase certain unused tax credits for real estate development projects under a bill passed by the state Assembly.
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May 22, 2025
NY Tribunal Nixes Time Warner's $6.7M Tax On Service Fees
A Time Warner Cable entity is exempt from nearly $6.7 million in sales tax on federal fees based on its interstate and international services that it passed on to New York customers, the state Tax Appeals Tribunal ruled in an opinion obtained by Law360 on Thursday.Â
Expert Analysis
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
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.
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Law Firm Executive Orders Create A Legal Ethics Minefield
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.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
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.
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What Is Right And What Is Not: SALT In Review
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.
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How Attorneys Can Master The Art Of On-Camera Presence
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.
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Adapting To Private Practice: From Fed. Prosecutor To BigLaw
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.
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Firms Still Have Lateral Market Advantage, But Risks Persist
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.
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Making The Opportunity Zones Program Great At Last
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.
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We Must Allow Judges To Use Their Independent Judgment
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.