State & Local
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October 23, 2025
Mass. Tax Break Bill For Urban Farms Advances
Massachusetts would allow municipalities to create an agricultural property tax break for small urban farm plots under a bill reported favorably by a state legislative panel.
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October 23, 2025
Mass. Panel Advances Limit On Tax Break For Green Energy
Massachusetts would clarify and limit a property tax exemption for renewable energy facilities providing on-site power under a bill endorsed by a legislative panel.
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October 23, 2025
Ill.'s Pritzker Skewers Chicago Mayor's 'Head Tax' Revival Plan
Illinois Gov. J.B. Pritzker slammed the Chicago mayor's proposal to revive a so-called head tax that's based on the number of workers a company employs, saying the levy would punish businesses that invest in the city.
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October 23, 2025
La. Revenue Dept. Outlines Tax Rules For Transportation Fees
Transportation charges typically incur Louisiana state sales and use tax if they are applied to transactions involving goods or digital products that are taxable, the state Department of Revenue said in a bulletin.
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October 23, 2025
Ill. House Measure Seeks Tax On Incomes Over $1M
Illinois would propose an amendment to the state constitution to impose an additional income tax equal to 3% of a person's net income above $1 million under a joint resolution filed in the state House of Representatives.
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October 23, 2025
Colo. Revenues In September Rise $30M From Last Year
Colorado's total revenue collection in September outpaced last year by $30 million, according to the state Department of Revenue.
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October 22, 2025
Banks Want Ill. Fee Law Block Extended To Card Networks
Banking industry groups urged an Illinois federal judge Wednesday to permanently block an Illinois law that bans swipe fees on tax and tip portions of payment card transactions, arguing she has already correctly held that national banks are federally preempted from its reach, and that the court should extend that relief to card networks and others involved in the payment process.
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October 22, 2025
Partnership Tax Sourcing Guidelines Unveiled By MTC Group
The Multistate Tax Commission group working on state taxation of partnerships released Wednesday a set of recommendations for sourcing partnership income and said it would use those recommendations as a guide for states to use.
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October 22, 2025
SC Counties Can Fund Works With Future Sales Tax Revenue
South Carolina counties that have begun work on a capital project before imposing a local option sales and use tax to help with funding may pay for it another way and then be reimbursed when the tax is approved by voters, the state tax agency said Wednesday.
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October 22, 2025
Challenge To Calif. Apportionment Change Stalled By Court
Cases brought by two groups challenging a California law that could prevent taxpayer wins, like the decision allowing Microsoft to include all its foreign income in its sales factor denominator, are not ripe for review, a state court said.
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October 22, 2025
Fla. Biz Entitled To Interest On $3.2M Gas Tax Refund
A Florida fuel company is owed interest on its $3.2 million refund of gas tax that was paid twice, the state appeals court ruled Wednesday, because state statute requires interest to be paid.
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October 22, 2025
Calif. Cannabis Excise Tax Covers Purchaser's Entire Bill
Taxable gross receipts from California cannabis sales encompass the entire amount paid by the purchaser, including credit card fees, handling fees and mandatory plastic bag purchases, the California Department of Tax and Fee Administration clarified.
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October 22, 2025
COST Urges Ky. Justices To Reject Walgreens' Tax Valuations
Kentucky's Supreme Court should reverse an appeal court's ruling finding that a local assessor correctly took above-market contract rents into consideration when valuing several Walgreen store properties, the Council on State Taxation said, because it unfairly raised their assessed values.
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October 22, 2025
Mich. House OKs Excluding Device Trade-Ins From Tax
Credit given by businesses to Michigan customers for trading in portable electronic devices would be exempt from sales and use tax under bills passed by the state House of Representatives.
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October 22, 2025
Ala. Tribunal Grants Full Exemption Of Wastewater Equipment
An Alabama company is entitled to a full sales tax exemption for its purchases of equipment used in wastewater management, the state tax tribunal ruled, reversing the state Department of Revenue's position.
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October 22, 2025
Ariz. Revenue Through Sept. Beats Estimate By $148M
Arizona's general fund collection from July through September was $148 million stronger than estimated, the state's Joint Legislative Budget Committee reported.
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October 22, 2025
NY Bill Seeks Clean Energy Payment Exemption For Tax Caps
New York would exempt payments in lieu of taxes for renewable energy projects from local governments' property tax cap calculations under a bill introduced in the state Assembly.
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October 22, 2025
Okla. Tax Revenue Through Sept. Up $108M From Estimate
Oklahoma's general fund revenue from July through September outpaced a forecast by $108 million, according to the state Office of Management and Enterprise Services.
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October 21, 2025
Wash. Tax Dept. Leader To Retire After 37 Years In Gov't
The director of Washington state's tax agency will step down at the end of the year after working in various roles in the state's government for 37 years, Washington's governor said Tuesday.
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October 21, 2025
'Revenge Tax' May Reappear If Pillar 2 Talks Stall, Pros Say
Republican lawmakers are likely to revive what is commonly known as the revenge tax if countries are unable to flesh out a tentative agreement to effectively exempt U.S. companies from the 15% global corporate minimum tax regime known as Pillar Two, practitioners said Tuesday.
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October 21, 2025
Tenn. Revenues Through Sept. Top Estimates By $36M
Tennessee's revenue collection from August through September beat forecasts by $36 million, according to the state Department of Revenue.
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October 21, 2025
Utah Tax Initiative Sponsors Can't Go To State Justices
A group of sponsors of tax initiatives that would rewrite Utah's tax code must bring their complaint to have the initiatives appear on the 2026 ballot to the state district court despite time constraints, the Utah Supreme Court ruled.
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October 21, 2025
Jones Walker Expands To Chicago With Tax Partner Hire
Jones Walker LLP has hired a Chicago-based attorney for its transactional tax team from Chapman and Cutler LLP, marking its first move into Illinois.
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October 21, 2025
RI Revenue Through August Beats Forecast By $3.2M
Rhode Island's general fund revenue in July and August totaled $3.2 million more than a budget estimate, according to the state Department of Revenue.
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October 21, 2025
New York Tax Collections Up $5.4B Through Sept.
New York's tax revenue collection from April through September beat last year's total for the same period by $5.4 billion, according to a report by the state Department of Taxation and Finance.
NY Couple Fail To Show Domicile Change, Tribunal Affirms
A couple who used to live in New York failed to prove they had fully transitioned their lives to Florida and establish domicile there, the New York Tax Appeals Tribunal said, affirming an administrative law judge's ruling.
Capital One Freed From Fla. Tax On Interest, Swipe Charges
Two Capital One entities don't owe Florida taxes on credit card interest and interchange fees stemming from transactions involving Florida customers because the banks didn't receive the income at issue inside the state, a Florida court ruled in an opinion made public Wednesday.
Mass. Draft Release Outlines Federal Income Tax Conformity
The Massachusetts Department of Revenue outlined Tuesday the conformity of the state's individual income tax and corporate excise tax with changes in federal law under the budget bill signed in July by President Donald Trump.
NY Couple Fail To Show Domicile Change, Tribunal Affirms
A couple who used to live in New York failed to prove they had fully transitioned their lives to Florida and establish domicile there, the New York Tax Appeals Tribunal said, affirming an administrative law judge's ruling.
Capital One Freed From Fla. Tax On Interest, Swipe Charges
Two Capital One entities don't owe Florida taxes on credit card interest and interchange fees stemming from transactions involving Florida customers because the banks didn't receive the income at issue inside the state, a Florida court ruled in an opinion made public Wednesday.
Mass. Draft Release Outlines Federal Income Tax Conformity
The Massachusetts Department of Revenue outlined Tuesday the conformity of the state's individual income tax and corporate excise tax with changes in federal law under the budget bill signed in July by President Donald Trump.
Editor's Pick
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Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
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Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
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Relief Concerns Grow As Sectoral Tariff Actions Build
Importers' hopes for relief from industrywide tariffs are lagging alongside the trade deals President Donald Trump is trying to broker for some goods, while the administration's accelerated rollout of sectoral levies is also stoking concerns the government may be hamstringing its onshoring goals.
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The Tax Angle: IRS Leadership Changes Amid Gov't Shutdown
The federal government shutdown doesn't appear any closer to being resolved on Capitol Hill, but that hasn't stopped the U.S. Treasury Department from pushing ahead with a dizzying amount of changes in the Internal Revenue Service's top leadership. Here's a rundown of changes at the IRS in the past week.
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States' Digital Ad Tax Pursuits Continue Despite Pushback
State lawmakers show no signs of stopping to file bills seeking digital advertising taxes, efforts that are primed to continue even as the states that have adopted such measures are mired in litigation.
Expert Analysis
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
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Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
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What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
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Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
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Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.
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When A Tax Law Breaks The Law: SALT In Review
From a challenge to Washington state's tax on digital advertising to Hasbro's planned new home in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Power To The Paralegals: How And Why Training Must Evolve
Empowering paralegals through new models of education that emphasize digital fluency, interdisciplinary collaboration and human-centered lawyering could help solve workforce challenges and the justice gap — if firms, educators and policymakers get on board, say Kristine Custodio Suero and Kelli Radnothy.
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Evaluating The Current State Of Trump's Tariff Deals
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As the Trump administration's ambitious tariff effort rolls into its ninth month, and many deals lack the details necessary to provide trade market certainty, attorneys at Adams & Reese examine where things stand.
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How Hyperlinks Are Changing E-Discovery Responsibilities
A recent e-discovery dispute over hyperlinked data in Hubbard v. Crow shows how courts have increasingly broadened the definition of control to account for cloud-based evidence, and why organizations must rethink preservation practices to avoid spoliation risks, says Bree Murphy at Exterro.