State & Local
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May 28, 2025
Oregon Panel OKs Biz Tax Break On Wildfire Settlements
Oregon companies would be allowed state tax subtractions for funds gained from civil judgments arising from wildfires under legislation approved Wednesday by a state Senate panel.
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May 28, 2025
Fried Frank Adds KPMG International Tax Ace In NY
Fried Frank Harris Shriver & Jacobson LLP has hired a KPMG international tax group principal as a tax partner in New York.
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May 28, 2025
Neb. Tax Board Backs $1M Home Assessment
The owner of a Nebraska home assessed at nearly $1 million failed to show that her property was overvalued, the state's tax board ruled, saying an appraisal report she submitted failed to account for differences between the homes used as comparables.
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May 28, 2025
La. Lawmakers OK Broader Marketplace Facilitator Definition
Louisiana would add accommodations intermediaries to its definition of marketplace facilitators for state and local sales and use tax purposes under a bill approved by the state Legislature.
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May 28, 2025
Ore. Senate Panel OKs Green Power Transmission Tax Break
Oregon-based owners of wind and solar power generation facilities and energy storage devices would be eligible for tax credits for the costs of transmitting the power to electric utilities under legislation advanced Wednesday by a state Senate committee.
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May 28, 2025
Nev. Extends Property Tax In Las Vegas, County To 2057
Nevada extended by 30 years the imposition of a property tax in the city of Las Vegas and unincorporated areas of Clark County, with revenue allocated for employing police officers, under a bill signed by the governor.
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May 28, 2025
Colorado Revenue Drops $90M In April
Colorado's total general fund revenue collected in April lagged $90 million behind the same month last year, according to the state Department of Revenue.
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May 27, 2025
Ruling Tariffs Unlawful Would 'Kneecap' Trump, Gov't Says
A ruling from a D.C. federal judge invalidating the Trump administration's use of the International Emergency Economic Powers Act to impose sweeping global tariffs would "kneecap" the president and cause "diplomatic embarrassment," a government attorney told a Washington, D.C., federal judge in court Tuesday.
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May 27, 2025
Mich. Fuel Supplier Fights $8.7M Tax Bill Over Flight Credit
A fuel supplier is challenging the Michigan Department of Treasury's determination that the company cannot claim credit for interstate flights on its returns because it is not an airline operator and is now liable for $8.7 million in tax and interest.
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May 27, 2025
Ariz. Asks Justices To Skip Tax Fight Over Plant On Tribe Land
Arizona's tax agency urged the U.S. Supreme Court to pass on a power company's claims that property taxes were illegally levied on a power plant it owns on tribal land, saying the justices have consistently upheld taxes on tribal reservations that solely fall on non-Native Americans.
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May 27, 2025
Wash. To Give Credit Against Gains Tax, End B&O Tax Credit
Washington state will provide a credit against the state's tax on capital gains for sales that are subject to both capital gains tax and business and occupation tax, and repeal a B&O tax credit, under a bill signed by the governor.
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May 27, 2025
Ohio Board Misinterpreted Commercial Activity Tax, Org Says
The Ohio Board of Tax Appeals incorrectly ruled that the state's commercial activity tax doesn't apply to a West Virginia car dealership's sales of cars that were brought to Ohio by customers, a group of Ohio car dealerships told the state Supreme Court on Tuesday.
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May 27, 2025
Texas Lawmakers OK Tax Break To Revive Inactive Oil Wells
Texas would create a severance tax exemption to provide incentives for oil and gas operators to bring inactive gas and oil wells back into production under a bill passed by the state Senate, going next to Gov. Greg Abbott.
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May 27, 2025
Va. Tax Refund Denied For HVAC Equipment Sale
A Virginia buyer who paid sales tax on heating, ventilation and air conditioning equipment installed on real property cannot obtain a refund of that payment, the state's tax commissioner said in a ruling released Tuesday.
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May 27, 2025
Kentucky Revenue Through April Falls $27M From Last Year
Kentucky's general fund revenue from July through April dropped by $27 million from the same period last fiscal year, according to the state budget director's office.
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May 27, 2025
Tenn. Establishes Tax On Wholesale Cannabinoid Sales
Tennessee established a tax on the sale of hemp-derived cannabinoid products at wholesale and removed a 6% retail sales tax on such products under a bill signed by the governor.
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May 27, 2025
Feds Can't Turn Off NY Funding In Congestion Pricing Fight
A Manhattan federal judge on Tuesday temporarily blocked as "arbitrary and capricious" a Trump administration threat to withhold federal transportation funds from New York as part of a White House effort to undo New York City's congestion pricing program.
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May 23, 2025
Law360 Reveals Titans Of The Plaintiffs Bar
This past year, a handful of attorneys secured billions of dollars in settlements and judgments for both classes and individual plaintiffs against massive companies and organizations like Facebook, Dell, the National Association of Realtors, Johnson & Johnson, UFC and Credit Suisse, earning them recognition as Law360's Titans of the Plaintiffs Bar for 2025.
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May 23, 2025
Va. Gear Dealer Denied Sales Tax Break Over Flawed Form
A Virginia construction equipment dealer is liable for taxes on certain sales because it filed an exemption certificate that a customer incorrectly filled out, the state's tax commissioner ruled.
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May 23, 2025
Jurisdiction Issue Revives Challenges To Conn. Foreclosures
A Connecticut trial court must address three trusts' challenges to its jurisdiction over the tax foreclosures of their properties, a state appeals court ruled, saying the lower court failed to tackle the issue in ruling against the trusts.
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May 23, 2025
SC Conforms To Federal Tax Code Through 2024
South Carolina updated the conformity of its tax laws to the Internal Revenue Code through the end of 2024 under a bill signed by the governor.
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May 23, 2025
Mich. Justices To Hear Law Firm's Roof 'Addition' Appeal
Michigan's highest court said it will review whether a law firm office building's new roof was an addition to the property for the purposes of evaluating taxable value, meaning the property's value could increase beyond a 5% cap.
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May 23, 2025
Va. Deed Tax Due On Actual Property Value, Ruling Says
Virginia's deed recordation tax is paid based on the current assessed value of a property, rather than its value during a foreclosure sale, the state tax commissioner said.
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May 23, 2025
Va. Tax Boss OKs Use Tax On Gear Leased From Affiliate
A Virginia general contractor was correctly assessed use tax on equipment it rented from an out-of-state company it owned, the state's tax commissioner ruled, rejecting the taxpayer's argument that the companies should not be viewed as separate entities.
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May 23, 2025
Va. Sales Tax Audit Can Go Back 6 Years, Tax Head Says
Virginia's tax agency correctly extended the period of its sales and use tax audit concerning a farm used as a rental venue, as there is reasonable cause to believe the taxpayer failed to file a return, the state tax commissioner said.
Expert Analysis
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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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.
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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.
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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.
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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.
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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.
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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.
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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.