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State & Local

  • May 28, 2025

    Oregon Panel OKs Biz Tax Break On Wildfire Settlements

    Oregon companies would be allowed state tax subtractions for funds gained from civil judgments arising from wildfires under legislation approved Wednesday by a state Senate panel.

  • May 28, 2025

    Fried Frank Adds KPMG International Tax Ace In NY

    Fried Frank Harris Shriver & Jacobson LLP has hired a KPMG international tax group principal as a tax partner in New York.

  • May 28, 2025

    Neb. Tax Board Backs $1M Home Assessment

    The owner of a Nebraska home assessed at nearly $1 million failed to show that her property was overvalued, the state's tax board ruled, saying an appraisal report she submitted failed to account for differences between the homes used as comparables.

  • May 28, 2025

    La. Lawmakers OK Broader Marketplace Facilitator Definition

    Louisiana would add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill approved by the state Legislature.

  • May 28, 2025

    Ore. Senate Panel OKs Green Power Transmission Tax Break

    Oregon-based owners of wind and solar power generation facilities and energy storage devices would be eligible for tax credits for the costs of transmitting the power to electric utilities under legislation advanced Wednesday by a state Senate committee.

  • May 28, 2025

    Nev. Extends Property Tax In Las Vegas, County To 2057

    Nevada extended by 30 years the imposition of a property tax in the city of Las Vegas and unincorporated areas of Clark County, with revenue allocated for employing police officers, under a bill signed by the governor.

  • May 28, 2025

    Colorado Revenue Drops $90M In April

    Colorado's total general fund revenue collected in April lagged $90 million behind the same month last year, according to the state Department of Revenue.

  • May 27, 2025

    Ruling Tariffs Unlawful Would 'Kneecap' Trump, Gov't Says

    A ruling from a D.C. federal judge invalidating the Trump administration's use of the International Emergency Economic Powers Act to impose sweeping global tariffs would "kneecap" the president and cause "diplomatic embarrassment," a government attorney told a Washington, D.C., federal judge in court Tuesday.

  • May 27, 2025

    Mich. Fuel Supplier Fights $8.7M Tax Bill Over Flight Credit

    A fuel supplier is challenging the Michigan Department of Treasury's determination that the company cannot claim credit for interstate flights on its returns because it is not an airline operator and is now liable for $8.7 million in tax and interest.

  • May 27, 2025

    Ariz. Asks Justices To Skip Tax Fight Over Plant On Tribe Land

    Arizona's tax agency urged the U.S. Supreme Court to pass on a power company's claims that property taxes were illegally levied on a power plant it owns on tribal land, saying the justices have consistently upheld taxes on tribal reservations that solely fall on non-Native Americans.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

Expert Analysis

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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