State & Local

  • May 30, 2025

    Maine Revenue Falls $29M Short Of Projections Through April

    Maine revenues from July through April lagged $29 million behind estimates, according to a report by the state Department of Administrative and Financial Services.

  • May 30, 2025

    Taxation With Representation: Kirkland, Cravath, Latham

    In this week's Taxation With Representation, WiseTech completes a $2.1 billion merger with E2open, Acrisure buys a payroll management company for $1.1 billion and Hailey Bieber sells her Rhode skincare and makeup company to e.l.f. beauty for $1 billion.

  • May 30, 2025

    Fla. Authorizes Sales Tax Exemption For Gold, Silver Coins

    Florida will exempt qualifying gold and silver coins from sales tax in 2026, pending approval of certain regulations by state lawmakers, under a bill signed by Gov. Ron DeSantis.

  • May 29, 2025

    RI Senate Panel Weighs Wealth Tax, Surtax To Fix Budget Gap

    Rhode Island Democrats backed a plan Thursday to create a surtax for high-income earners and a wealth tax as potential fixes for a budget gap, while Republicans pushed for a plan to require that any annual tax surplus go toward refunds.

  • May 29, 2025

    DC Court Blocks Trump's Tariffs As Overreach Of Power

    The International Emergency Economic Powers Act does not empower the president to impose tariffs, the D.C. federal district court said Thursday, ruling that President Donald Trump's global levies are unlawful and barring his administration from enforcing them on two toymakers who challenged the policies.

  • May 29, 2025

    Ore. Extends Tax Breaks For Affordable Housing Development

    Oregon will delay the expiration of three property tax breaks intended to help the development of affordable housing under legislation signed by Democratic Gov. Tina Kotek.

  • May 29, 2025

    Texas To Exempt All Intangible Personal Property From Tax

    Texas will exempt all intangible personal property from property tax under a bill signed by Gov. Greg Abbott.

  • May 29, 2025

    Ind. Man Doesn't Owe Use Tax On Vehicle Title Transfer

    An Indiana man does not owe use tax on a change in title of a vehicle from his business to himself, the state Department of Revenue ruled.

  • May 29, 2025

    Texas Bars Some Property Tax Hikes Above Voter-OK'd Rates

    Texas will prohibit school districts from adopting property tax rates above voter-approved thresholds in response to a natural disaster if voters previously rejected a similar proposed rate increase, under a bill signed by Gov. Greg Abbott.

  • May 29, 2025

    NY Says Fulfillment Service Buyer Not Liable For Sales Tax

    An out-of-state online retailer's use of a third party to conduct fulfillment services on its behalf doesn't render it a vendor for New York state sales and use tax purposes, the New York Department of Taxation and Finance said.

  • May 29, 2025

    NY Says Marketing Co.'s Charges For App Access Are Taxable

    A multilevel marketing company must collect sales tax on monthly charges to distributors for access to its mobile application software and a bundle of online products, the New York Department of Taxation and Finance said.

  • May 29, 2025

    NY Sales Tax Applies To Firm's Investment Systems Sales

    New York sales tax applies to a financial services firm's sales of investment and risk management systems because the systems constitute prewritten computer software, the state Department of Taxation and Finance said.

  • May 29, 2025

    NY Tax Doesn't Apply To Job Search Platform

    New York sales tax does not apply to a company's web-based job search and posting platform because the service is not considered a sale of tangible property or information services, the state Department of Taxation and Finance said.

  • May 29, 2025

    Indiana Tax Department Reverses Financial Co.'s NOL Denial

    An Indiana-based financial institution was wrongly denied its net operating loss carryforward, which resulted in an additional tax assessment, the Department of State Revenue said in a letter of finding.

  • May 29, 2025

    Oregon Allows Associations Standing In State Tax Court

    Oregon associations and organizations will be able to seek declaratory relief in state tax court on behalf of their aggrieved members under legislation signed by the governor.

  • May 29, 2025

    Del. Delays Start Of Tax Agency Trade Name Filing Process

    Delaware delayed the effective date of legislation allowing companies doing business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue under a bill signed by the governor.

  • May 28, 2025

    Judge Shields NY Congestion Pricing From Feds' Threats

    New York's congestion pricing program can keep running at least through the fall, after a federal judge on Wednesday signaled that the U.S. Department of Transportation likely overstepped its authority by purportedly terminating a federal agreement that gave congestion pricing the green light.

  • May 28, 2025

    4 Big Questions Raised By International Retaliatory Tax In GOP Bill

    Republicans' evolving international retaliatory tax proposal has been viewed as an effort to influence foreign tax regimes and as a possible tool in global tax and trade talks, but it has sparked concerns that it could escalate a trade war or otherwise hurt the U.S. economy. Here, Law360 explores four questions raised by the proposal.

  • May 28, 2025

    $3.9 Trillion Price Tag On House Budget Bill's Tax Provisions

    Tax provisions included in the House-passed budget reconciliation bill that would extend and make permanent many provisions in the 2017 tax overhaul would cost $3.9 trillion over the next decade, according to a report released Wednesday by the Joint Committee on Taxation.

  • May 28, 2025

    Exec Asks Mass. Justices To Review $4.7M Stock Tax Case

    A couple who moved out of Massachusetts should not owe state tax on a $4.7 million capital gain from sales of stock in a company one of the pair co-founded in the state, they told the state's highest court.

  • May 28, 2025

    South Carolina Clarifies New Jobs Tax Credit

    The amount of a new jobs tax credit that a South Carolina taxpayer claims cannot be more than 50% of that taxpayer's liability, the state Department of Revenue clarified in draft ruling released Wednesday. 

  • May 28, 2025

    Mo. Gov. Seeks Tax Break For Home Insurance Deductibles

    Missouri's governor called a special session for state lawmakers to pass legislation allowing a tax deduction for insurance policy deductibles incurred when homes are damaged by severe weather.

  • May 28, 2025

    Texas Voters To Decide On Raising Homestead Tax Exemption

    Texas voters will decide if the state should amend its constitution to increase the state's homestead property tax exemption from $100,000 to $140,000 under a Senate joint resolution approved by state lawmakers and filed with the Texas secretary of state.

  • May 28, 2025

    Hawaii Raises Transient Lodging Tax To Fight Climate Change

    Hawaii will increase its transient accommodation tax in 2026 and use the additional revenue to fund climate change mitigation efforts in the state under a bill signed by the governor.

  • May 28, 2025

    Alabama Sales Tax Applies To LLC's Plane Lease

    An Alabama limited liability company that bought an airplane and leased it to the company's single member must pay sales tax on the transaction because it was not a wholesale transaction, the state's Tax Tribunal ruled.

Expert Analysis

  • Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example

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    Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.

  • Accountant-Owned Law Firms Could Blur Ethical Lines

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    KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.

  • AI Will Soon Transform The E-Discovery Industrial Complex

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    Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.

  • When Innovation Overwhelms The Rule Of Law

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    In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.

  • Imagine The Possibilities Of Openly Autistic Lawyering

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    Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.

  • Litigation Funding Disclosure Debate: Strategy Considerations

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    In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.

  • Open Season On A Department Of Revenue: SALT In Review

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    From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

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