State & Local
-
December 10, 2025
Calif. Asks Justices For Time To Respond To Fla.'s Tax Claims
California asked the U.S. Supreme Court for more time to respond to Florida's claims that a California apportionment rule unconstitutionally discriminates against out-of-state businesses, signaling that the state intends to rebut Florida's arguments instead of waiving its response.
-
December 10, 2025
Kilpatrick Brings On Akerman SALT Pro
Kilpatrick Townsend said Wednesday that it's bringing on a former Akerman tax professional, experienced in advising clients from middle-market businesses to Fortune 500 companies, to the firm's state and local tax practice.
-
December 10, 2025
Ohio Lawmakers OK Limits On Pot Legalization, Tax Law
Ohio would restrict cannabis use and the sale of intoxicating hemp products with new criminal penalties for certain activities and make other changes to the state's voter-approved marijuana legalization and taxation law under legislation passed by lawmakers and heading to the governor.
-
December 10, 2025
Md. Appeals Court Upholds $1.1M Home Value
A Maryland circuit court did not err in affirming the state tax court's decision upholding the $1.1 million valuation of a Prince George's County home, the Appellate Court of Maryland ruled.
-
December 10, 2025
NY Increases Property Tax Abatement For Child Care Centers
New York state increased a property tax abatement for eligible child care centers in New York City under a bill signed by Gov. Kathy Hochul.
-
December 09, 2025
Tariffs Add Complexity To State Tax Systems, Tax Pros Say
Tariffs promoted by President Donald Trump's administration are increasing state sales and use tax complexity and risk, which may not easily be undone even if the U.S. Supreme Court strikes the tariffs down, tax professionals said Tuesday.
-
December 09, 2025
State Taxation Of AI Presents Sourcing Questions, Attys Say
Sourcing and nexus questions related to the taxation of artificial intelligence may arise if states scrutinize the technology under existing tests for taxing services and digital items, tax practitioners said Tuesday.
-
December 09, 2025
Pa. Court Denies Man's Exception Biz Deduction Case
A Pennsylvania man failed to prove he was entitled to claimed business expense deductions after filing exceptions to a prior order denying the deductions, the Commonwealth Court ruled.
-
December 09, 2025
Mich. Allows Rounding Post Tax Due To Penny Shortage
Michigan businesses can round transactions to the nearest nickel after calculating their sales tax liability, the state Treasury said in a notice, because there is a penny shortage caused by the U.S. Mint ceasing production of the 1-cent coin.
-
December 09, 2025
No Wrongdoing By County In Valuation Row, Md. Court Says
A Maryland man failed to exhaust his administrative remedies or show that county authorities committed constitutional violations when he appealed his property's valuation, the Appellate Court of Maryland said, affirming a lower court decision.
-
December 09, 2025
NJ Senate Bill Would Impose Flat Individual Income Tax Rate
New Jersey would replace its graduated individual income tax scheme with a flat income tax rate for income above certain thresholds under a bill introduced in the state Senate.
-
December 09, 2025
La. Tax Collection In Nov. $60M Higher Than Last Year
Louisiana's general fund revenue collection in November exceeded the same month last year by $60 million, according to the state Department of Revenue.
-
December 09, 2025
Fla. Net Revenue Through October Beats Estimates By $258M
Florida's general fund revenue collection from July through October outpaced estimates by $258 million, according to the state Department of Revenue.
-
December 08, 2025
Texas Appeals Court Sticks Exxon With $45M Appraisal
A Texas district court was correct in finding that an administrative law judge didn't have jurisdiction to hear Exxon Mobil Corp.'s appeal concerning $45 million worth of equipment, a state appeals court ruled, as the claim centered on industrial property.
-
December 08, 2025
US Can Join Hawaii Transient Tax Case, Court Rules
The U.S. government can join a group of cruise businesses in their challenge of Hawaii's transient occupancy tax expansion after meeting the intervention requirements, a U.S. district court ruled.
-
December 08, 2025
Mich. Judge Won't Block 24% Wholesale Cannabis Tax
A judge said she won't stop Michigan's excise tax on wholesale marijuana sales from going into effect Jan. 1, finding Monday that a trade association and cannabis businesses were unlikely to succeed on claims the tax was unlawfully enacted.
-
December 08, 2025
Hogan Lovells Adds Latham Corporate Ace In Houston
Hogan Lovells announced Monday that it has bolstered its tax, pensions and benefits offerings with a Houston-based attorney who came aboard from Latham & Watkins LLP.
-
December 08, 2025
Ind. Bill Would Increase Income Tax Rate For Localities
Indiana would increase the local individual income tax rate by nearly a percentage point under a bill introduced in the state Senate on Monday.
-
December 08, 2025
Ala. Net Tax Collections Through November Up $90M
Alabama's net tax collection from October through November outpaced the same period last year by $90 million, according to the state Department of Revenue.
-
December 08, 2025
NJ Assembly Bill Seeks Tax Credits For Fusion Energy Cos.
New Jersey would establish a program to provide corporation business tax and individual income tax credits for the development of power plants by fusion energy and fusion technology companies under a bill introduced in the state Assembly.
-
December 08, 2025
NY's Hochul Vetoes Tax Deadline Change For Pot Distributors
New York Gov. Kathy Hochul vetoed legislation that sought to change the date when cannabis distributors are required to submit excise tax returns, saying the bill would have created administrative issues for the state's tax agency.
-
December 08, 2025
La. Gov. Names New Secretary To Lead Revenue Department
Louisiana's governor appointed a new secretary to lead its Department of Revenue, choosing to elevate the department's deputy secretary who has more than a decade of experience in the agency.
-
December 05, 2025
NH Supreme Court Asked To Affirm Tax Loss Offset Ruling
New Hampshire's justices should affirm a lower court's finding that a capital loss carryback can be used to offset capital gains in a combined group, even if the loss and gain are generated by different group members, the Council on State Taxation said.
-
December 05, 2025
Mass. Co.'s Software Receipts Sourced To Wis., Agency Rules
A Massachusetts company's receipts for licensing its database software to a Wisconsin-based business are sourced to Wisconsin for tax purposes instead of the locations of customers who bought sublicenses from the business, the Wisconsin Tax Appeals Commission affirmed.
-
December 05, 2025
The Tax Angle: Affordable Housing, Red Tape, ACA Credits
With the midterm elections less than a year away, House and Senate members have been mulling several bread-and-butter tax issues such as housing, small businesses and healthcare. Here's a peek into a reporter's notebook on a few of these developing tax stories.
Expert Analysis
-
How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
-
An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
-
Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
-
When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
-
The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
-
Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
-
Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
-
Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
-
Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
-
California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
-
Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.