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State & Local

  • June 30, 2025

    Justices Pass On Free Speech Challenge To Ga. Strip Club Tax

    The U.S. Supreme Court said Monday that it will not review a decision by Georgia's highest court that said a state tax on strip clubs that's used to fund efforts to address child trafficking does not violate the First Amendment.

  • June 30, 2025

    Justices Won't Review Taxing Of Power Plant On Tribal Land

    The U.S. Supreme Court declined on Monday to hear a power company's claims that federal law protects a power plant it owns on tribal land in Arizona from property taxes.

  • June 28, 2025

    GOP Senators Pursue Vote On Wide-Ranging Budget Bill

    The Senate was gearing up Saturday to vote on a sweeping Republican budget resolution that would permanently renew expiring tax rates and business breaks, dismantle dozens of clean energy incentives and slash healthcare spending.

  • June 27, 2025

    Senate Parliamentarian Cuts Key Tax Provisions In Budget

    The Senate parliamentarian blocked key tax, healthcare and other provisions in the GOP's $3.8 trillion budget plan from qualifying for filibuster-proof votes on the Senate floor Friday, prompting Senate lawmakers to huddle with her behind closed doors into the evening.

  • June 27, 2025

    Alaska Authorizes Corp. Tax Credits For Child Care Donations

    Alaska authorized corporate income tax credits for donations to child care facilities operated by employers for children of a taxpayer's employees under a bill signed by the governor.

  • June 27, 2025

    Maine Adopts Sourcing Rule Without 'Ambiguous' Wording

    Maine adopted a clarification to its rule on sourcing business receipts from services, keeping updated language on recordkeeping but eliminating a proposal sourcing receipts to where they are "acquired or experienced" after groups warned the language was "ambiguous."

  • June 27, 2025

    Mass. Justices Pass On Tech Founder's $4.7M Stock Tax Fight

    Massachusetts' top court turned away a nonresident couple's appeal of a judgment finding them liable for state taxes on a $4.7 million capital gain from the sale of stock in a technology company one of them co-founded in the state.

  • June 27, 2025

    Nelson Mullins Looks To Beat The Opportunity Zone Curve

    As Congress debates President Donald Trump's budget bill, which would extend the opportunity zone program started in his Tax Cuts and Jobs Act of 2017, Nelson Mullins has ramped up the firm's practice in anticipation of a steady flow of investment work there, one of the group's leaders told Law360 Real Estate Authority.

  • June 27, 2025

    Virginia Medical Lab Denied Sales Tax Break For Reagents

    An operator of medical diagnostic laboratories in Virginia was correctly denied a refund of sales and use taxes on its purchases of reagents used for analysis of blood and urine samples, the Virginia Tax Commissioner said.

  • June 27, 2025

    SC Revenue Through May Jumps $1B From Last Year

    South Carolina's gross general revenue collection from July through May outpaced the total for the same period last fiscal year by roughly $1 billion, according to a report by the state Board of Economic Advisors.

  • June 27, 2025

    Taxation With Representation: Weil, Freshfields, Sidley Austin

    In this week's Taxation With Representation, Spectris backs a takeover offer from Advent, C&S Wholesale Grocers acquires SpartanNash, NBA team owners approve the sale of the Minnesota Timberwolves and Lynx to a consortium led by former limited partners Marc Lore and Alex Rodriguez, and Illumina Inc. acquires SomaLogic from Standard BioTools.

  • June 26, 2025

    La. Court Upholds Tax Refund For Medication Purchases

    A medical care company's purchases of prescription drugs are exempt from Louisiana sales and use tax under the Medicare exclusion, a state appeals panel ruled, affirming a board ruling that upheld a nearly $90,000 refund of New Orleans taxes paid.

  • June 26, 2025

    Wash. Panel Presses Co. On Whether It's A Manufacturer

    A Washington state appellate panel had questions Thursday for a medical technology company challenging a trial court finding that it remained a manufacturer and was not entitled to favorable tax treatment despite spinning off an entity for that purpose.

  • June 26, 2025

    NJ Senate Panel Advances Nomination For Tax Director

    The acting director of New Jersey's Division of Taxation moved a step closer to being confirmed as the agency's leader Thursday, as the state Senate Judiciary Committee advanced her nomination to the Senate floor.

  • June 26, 2025

    Mich. Nature Center Ineligible For Tax Break During Repairs

    A nature center in Michigan lost its eligibility for a property tax exemption when it was closed to the public to repair damage to its trails, the state's Tax Tribunal ruled.

  • June 26, 2025

    NY Judge OKs Atty Fees In Dance Club's $2M Sales Tax Win

    New York state's tax agency must pay attorney fees to a New York City dance club that prevailed in its challenge to a $2 million sales tax bill on its admission charges, a state administrative law judge said in a determination published Thursday.

  • June 26, 2025

    Mich. Senate OKs Sustainable Aviation Fuel Tax Credits

    Michigan would create a tax credit to promote the production of sustainable aviation fuel under two bills passed by the state Senate.

  • June 26, 2025

    Maine To Hike Sales Tax On Cannabis, Add Streaming To Base

    Maine will raise its sales tax rate on adult-use cannabis and lower its excise tax rate on cannabis flower and add streaming services such as Netflix and Hulu to the sales tax base under budget legislation signed by the governor.

  • June 25, 2025

    Ohio Lawmakers OK Flat Income Tax, Paring Of Tax Breaks

    Ohio would switch to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan the state General Assembly approved Wednesday.

  • June 25, 2025

    Rhode Island Gov. Criticizes Tax Hikes But Won't Veto Budget

    Rhode Island's governor said Wednesday that he would neither sign nor veto a $14.3 billion budget passed by state lawmakers that he criticized for increasing taxes, setting up the plan to take effect next week without his approval.

  • June 25, 2025

    RI Allows Providence To Exceed Tax Levy Cap For Fiscal 2026

    Providence, Rhode Island, may exceed the state's limit on property tax increases for the 2026 fiscal year under legislation signed by the governor.

  • June 25, 2025

    Texas Will Exempt Internet Access Services From Sales Tax

    Internet access services will be exempt from Texas sales tax under a bill signed by Gov. Greg Abbott. 

  • June 25, 2025

    Pa. Revenue Collection Through May Up $827M

    Pennsylvania's general revenue collection from July through May beat last year's collection for the same period by $827 million, the state Department of Revenue reported.

  • June 25, 2025

    NYC Tax Disputes Languish Amid Tribunal's ALJ Shortage

    A shortage of administrative law judges at the New York City Tax Appeals Tribunal has left many disputes in stasis while taxpayers wait for a backlog of cases to abate before their litigation can move forward.

  • June 25, 2025

    EisnerAmper Adds International Tax Pro To Minneapolis Office

    EisnerAmper has expanded its international tax services group with a new partner who helps individual and corporate clients navigate legislation, regulatory risks and compliance obligations.

Expert Analysis

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

  • When Even A Judge Feels Defeated: SALT In Review

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    From a split decision in a New York state court to a Louisiana plan to funnel tax dollars to student-athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • $38M Law Firm Settlement Highlights 'Unworthy Client' Perils

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    A recent settlement of claims against law firm Eckert Seamans for allegedly abetting a Ponzi scheme underscores the continuing threat of clients who seek to exploit their lawyers in perpetrating fraud, and the critical importance of preemptive measures to avoid these clients, say attorneys at Lockton Companies.

  • Evolving Federal Rules Pose Further Obstacles To NY LLC Act

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    Following the Financial Crimes Enforcement Network's recent changes to beneficial ownership information reporting under the federal Corporate Transparency Act — dramatically reducing the number of companies required to make disclosures — the utility of New York's LLC Transparency Act becomes less apparent, say attorneys at Pillsbury.

  • The IRS Shouldn't Go To War Over Harvard's Tax Exemption

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    If the Internal Revenue Service revokes Harvard's tax-exempt status for violating established public policy — a position unsupported by currently available information — the precedent set by surviving the inevitable court challenge could undercut the autonomy and distinctiveness of the charitable sector, says Johnny Rex Buckles at Houston Law Center.

  • An Illegitimate Avenue Of Repeal: SALT In Review

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    From a court upholding New York state's interpretation of a federal law to Arkansas' new tax break for college athletes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Crisis Management Lessons From The Parenting Playbook

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    The parenting skills we use to help our kids through challenges — like rehearsing for stressful situations, modeling confidence and taking time to reset our emotions — can also teach us the fundamentals of leading clients through a corporate crisis, say Deborah Solmor at the Wisconsin Alumni Research Foundation and Cara Peterman at Alston & Bird.

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