State & Local
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December 15, 2025
Signatures Submitted For Vote To Undo Ore. Fuel Tax Hike
Tax and fee hikes approved in a major Oregon transportation package would be halted under a proposed 2026 voter referendum with more than 193,000 signatures submitted by organizers.
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December 15, 2025
Ala. Co.'s Propane Purchase Qualifies For Lower Tax Rate
An Alabama company that purchased propane for use in a blow torch to cut down large pieces of metal is eligible for a refund of sales tax paid on the purchases, because the purchases qualify for a reduced machine sales tax rate, the state Tax Tribunal ruled.
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December 15, 2025
NJ Tax Collections Through Nov. Up $462M From Last Year
New Jersey revenue collection from July through November was $462 million higher than the same period last fiscal year, according to the state Department of the Treasury.
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December 15, 2025
Ind. General Revenue Through Nov. Beats Estimates By $422M
Indiana's general fund revenue collection from July through November exceeded estimates by $422 million, according to the Indiana State Budget Agency.
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December 15, 2025
Ky. Revenue Through Nov. Rises $1M From Last Year
Kentucky's general fund revenue collection from July through November edged ahead of the total for the same period last year by $1 million, according to the state Department of Revenue.
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December 15, 2025
Ill. Decouples From Bonus Depreciation, Extends Entity Tax
Illinois decoupled from federal bonus depreciation provisions of the federal budget law enacted in July and made its pass-through entity tax election available to eligible taxpayers beyond 2025 under a bill signed by Democratic Gov. JB Pritzker.
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December 15, 2025
Supreme Court Declines Cannabis Ban Review
The U.S. Supreme Court on Monday declined to hear a case challenging the federal marijuana ban, leaving in place a high court precedent that has governed cannabis policy for 20 years.
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December 12, 2025
NC Supreme Court Clarifies Tax On Prepaid Wireless
A North Carolina cellphone retailer for Boost Mobile products is responsible for tax on prepaid wireless calling services, the state's highest court ruled Friday, though finding that when those services changed to take the form of cards with stored value, tax liability shifted to Boost.
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December 12, 2025
Pact Board To Weigh New Tax Rules Amid Penny Shortage
A Streamlined Sales Tax Governing Board committee took initial steps Friday to consider guidance that would address how sales tax should be calculated on cash transactions that are rounded to 5-cent increments to account for a phaseout of pennies.
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December 12, 2025
Md. Clarifies Reach Of New Digital Services Tax
Maryland's new 3% tax on data services applies to a list of transactions including various forms of software delivery, archival services, systems integration and disaster recovery, according to proposed regulations released Friday to align with state legislation signed in May.
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December 12, 2025
Colo. Mobile Home Was Properly Valued, Court Says
A Colorado mobile home was correctly valued by a county's board of tax appeals and should not have its value lowered, the Colorado Court of Appeals ruled.
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December 12, 2025
Neb. Co.'s Properties Have Lower Value, Commission Says
Four storage facilities were overvalued after determining that the storage company's appraiser offered a persuasive appraisal of the properties, the Nebraska Tax Equalization Commission found.
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December 12, 2025
Md. Digital Ad Tax Targets Automation Under Proposed Regs
Maryland's digital ad tax applies to services that are visually conveyed and programmatic, meaning they're capable of being automated using algorithms based on user data, the state comptroller said in a notice of proposed amendments to regulations Friday that reflect a previous bulletin.
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December 12, 2025
Ore. Court OKs Retroactive Property Tax On Logged Land
An Oregon county correctly assessed property taxes on two acres of land retroactively disqualified from a forestland special assessment due to logging to clear space for a residence, the state tax court said.
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December 12, 2025
Okla. Tax Revenues Through Nov. Beat Estimate By $85M
Oklahoma's general fund revenue from July through November outpaced estimates by $85 million, according to the state Office of Management and Enterprise Services.
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December 12, 2025
Taxation With Representation: Cravath, Skadden, Debevoise
In this week's Taxation With Representation, Paramount Skydance Corp. launches a hostile bid for Warner Bros. Discovery, challenging Netflix's deal to acquire the studio and streaming business, IBM acquires data streaming company Confluent, and natural gas company Antero Resources Corp. expands via a deal with HG Energy.
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December 12, 2025
NJ Panel OKs Requiring Cos. To Display Tariffs To Customers
Certain businesses that sell products to New Jersey customers would be required to disclose the amount of tariffs factored into their prices under a bill approved by a state legislative committee.
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December 12, 2025
Minn. November General Revenues Up $35M From Forecast
Minnesota's general fund revenue collection in November beat estimates by $35 million, according to the state Department of Management and Budget.
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December 12, 2025
Minn. Tax Court Won't Dismiss Appeals Over Notarization
The Minnesota Tax Court declined to throw out appeals of two income tax assessments totaling $391,000 in which the attorney did not notarize the required affidavits of service to the state revenue commissioner.
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December 11, 2025
Natural Gas Tax Nixed For Wash. Silicon Maker On Appeal
A Washington state maker of silicon materials used in solar semiconductors qualified for a tax exemption for natural gas purchased for use in its manufacturing process, an appeals court said Thursday, reversing a state board.
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December 11, 2025
NJ Court Nixes Farm Tax Break For Late Filing
A property owner who filed an application for a farmland assessment one day after the deadline to do so for tax year 2025 cannot obtain the classification for that year, the New Jersey Tax Court ruled.
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December 11, 2025
Ohio Revenues Through November Beat Estimates By $446M
Ohio's general fund revenue collection from July through November outpaced forecasts by roughly $446 million, according to the state Office of Budget and Management.
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December 11, 2025
DeSantis Floats Expanding Fla. Hunting Tax Holiday In Budget
Florida would expand a sales tax holiday for firearms and other hunting supplies under a budget proposal by Gov. Ron DeSantis for the upcoming fiscal year.
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December 11, 2025
Calif. Revenue Through Nov. Beats Estimate By $6.4B
California general fund revenue from July through November outpaced forecasts by $6.4 billion, according to the state comptroller's office.
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December 11, 2025
Mass. Property Denied Farm Tax Break After Site Visit
The owners of a Massachusetts property failed to show it qualified for an agricultural classification for tax purposes, a state board said after a member visited the site, upholding the assessment of back taxes on a portion of the property.
Expert Analysis
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.
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The People Will Not Have Their Say: SALT In Review
From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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4 Former Justices Would Likely Frown On Litigation Funding
As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How Attys Can Use AI To Surface Narratives In E-Discovery
E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.
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Georgia Banking Brief: All The Notable Legal Updates In Q2
The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.
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ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'
The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.
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Can Companies Add Tariffs Back To Earnings Calculations?
With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.
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Driving The Wrong Way: SALT In Review
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.
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8 Ways Lawyers Can Protect The Rule Of Law In Their Work
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.
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Law School's Missed Lessons: Communicating With Clients
Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.
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Adapting To Private Practice: From US Rep. To Boutique Firm
My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.