Law360 Tax Authority: Tax Authority State & Local /tax-authority/state-local?utm_source=rss&utm_medium=rss&utm_campaign=section Latest articles for: Tax Authority State & Local Copyright 2025 ĂŰĚŇĘÓƵ. en-US Thu, 03 Jul 2025 18:52:09 +0000 Colo. Sales Tax Applies To Netflix Subscriptions, Court Rules /tax-authority/state-local/articles/2361199?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2361199 Netflix's streaming services in Colorado are tangible personal property subject to sales tax, a state appeals court ruled Thursday, reversing a district court's finding that the subscriptions were not taxable under state law because they were not tangible physical items. Thu, 03 Jul 2025 18:20:31 +0000 G7 Deal's Details To Dictate How US Cos. Fare Under Pillar 2 /tax-authority/state-local/articles/2360994?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360994 Republicans' international tax changes in their major reconciliation bill that passed Thursday raise questions about the U.S. tax system's ability to coexist with the OECD-designed Pillar Two global minimum tax regime. Thu, 03 Jul 2025 18:15:23 +0000 Top State & Local Tax Policies Of 2025: Midyear Report /tax-authority/state-local/articles/2348939?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2348939 Some states have sought to change their tax regimes this year to target high-income earners in a bid to increase revenue. But others have done the opposite, opting to continue tax cuts even though federal funding for social programs may be constrained by the proposed federal budget. Here, Law360 looks at some of the top trends in state and local tax policy so far in 2025. Thu, 03 Jul 2025 17:30:14 +0000 Circuit-By-Circuit Recap: Justices Send Message To Outliers /tax-authority/state-local/articles/2354744?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2354744 It was a tough term at the U.S. Supreme Court for two very different circuits — one solidly liberal, one solidly conservative — that had their rulings overturned in eye-popping numbers. But it was another impressive year for a relatively moderate circuit that appears increasingly simpatico with the high court. Thu, 03 Jul 2025 17:12:44 +0000 The Moments That Shaped The Universal Injunction Case /tax-authority/state-local/articles/2360694?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360694 The U.S. Supreme Court voted along ideological lines when it hindered the ability of federal district court judges to issue nationwide pauses on presidential policies, but that outcome didn't seem like a foregone conclusion during oral arguments earlier this year. What do the colloquies suggest about the justices' thinking? Here are some moments that may have swayed them. Thu, 03 Jul 2025 16:43:58 +0000 Driving The Wrong Way: SALT In Review /tax-authority/state-local/articles/2360049?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360049 From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news. Thu, 03 Jul 2025 14:49:56 +0000 Wisconsin Cuts Income Tax In Final Budget Compromise /tax-authority/state-local/articles/2360968?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360968 Wisconsin will increase the income threshold subject to the state's second-lowest income tax rate as part of a biennial budget deal signed by the state's Democratic governor Thursday, which will also secure roughly $1.3 billion in tax relief. Thu, 03 Jul 2025 14:37:44 +0000 House Sends Massive GOP Tax, Policy Bill To Trump /tax-authority/state-local/articles/2360768?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360768 The House narrowly passed Senate Republicans' version of sweeping tax and policy legislation Thursday, sending the bill to President Donald Trump's desk ahead of the GOP's self-imposed July 4 deadline. Thu, 03 Jul 2025 14:16:29 +0000 The Firms That Won Big At The Supreme Court /tax-authority/state-local/articles/2360386?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360386 The number of law firms juggling three or more arguments before the U.S. Supreme Court this past term nearly doubled from the number of firms that could make that claim last term. Thu, 03 Jul 2025 14:09:59 +0000 Breaking Down The Vote: The High Court Term In Review /tax-authority/state-local/articles/2360220?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360220 The U.S. Supreme Court once again waited until the term's closing weeks — and even hours — to issue some of its most anticipated and divided decisions. Thu, 03 Jul 2025 13:57:41 +0000 Maine Conforms Tax Statutes With Federal Code Through 2024 /tax-authority/state-local/articles/2361038?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2361038 Maine conformed its tax statutes to the Internal Revenue Code as amended through 2024 under a bill signed by the governor. Wed, 02 Jul 2025 18:25:44 +0000 Top Federal Tax Policies Of 2025: Midyear Report /tax-authority/state-local/articles/2357001?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2357001 At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025. Wed, 02 Jul 2025 18:07:42 +0000 8 Ways Lawyers Can Protect The Rule Of Law In Their Work /tax-authority/state-local/articles/2359493?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2359493 Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business. Wed, 02 Jul 2025 16:44:19 +0000 Mich. House Bills Seek Biodiesel Income Tax Credits /tax-authority/state-local/articles/2360437?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360437 Michigan would offer income tax credits to producers and sellers of biodiesel fuel under a pair of bills introduced in the state House of Representatives. Wed, 02 Jul 2025 15:08:30 +0000 La. Reverts To Former Tax Rule For Drop Shipment Sourcing /tax-authority/state-local/articles/2360417?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360417 Louisiana retroactively reinstated its long-standing state sales tax sourcing practice for drop shipments under a bill that became law without the governor's signature. Wed, 02 Jul 2025 14:51:55 +0000 Arizona Broadens Charitable Donations Income Tax Credit /tax-authority/state-local/articles/2360521?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360521 Arizona will expand the scope of services performed by certain charitable organizations that qualify for donations eligible for state tax credits under legislation signed by Democratic Gov. Katie Hobbs. Wed, 02 Jul 2025 14:32:36 +0000 Texas Revenues Through June Up 2.5% From Last Year /tax-authority/state-local/articles/2360471?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360471 Texas' net revenues from September through June were 2.5% higher than last year for the same period, the state comptroller reported. Wed, 02 Jul 2025 14:05:53 +0000 The Funniest Moments Of The Supreme Court's Term /tax-authority/state-local/articles/2352368?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2352368 After justices and oral advocates spent much of an argument pummeling a lower court's writing talents, one attorney suggested it might be time to move on — only to be told the drubbing had barely begun. Here, Law360 showcases the standout jests and wisecracks from the 2024-25 U.S. Supreme Court term. Wed, 02 Jul 2025 14:03:38 +0000 W.Va. Fiscal 2025 Revenues Beat Forecast By $255 Million /tax-authority/state-local/articles/2360455?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360455 West Virginia's revenue collection throughout fiscal year 2025 outpaced forecasts by $255 million, according to a preliminary report by the State Budget Office. Wed, 02 Jul 2025 13:25:47 +0000 RI To Let Cities Exceed Tax Levy Cap For Eligible New Homes /tax-authority/state-local/articles/2360467?utm_source=rss&utm_medium=rss&utm_campaign=section /tax-authority/state-local/articles/2360467 Rhode Island will allow municipalities to exceed a statutory cap on annual property tax increases for the construction of qualifying residential property under a bill signed by the governor.