State & Local
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November 05, 2025
Missouri Justices Won't Consider REIT's Bid To Avoid City Tax
The Missouri Supreme Court won't review an appellate court ruling that said rental income from property owned by a healthcare real estate investment trust is subject to tax in Kansas City, Missouri, the justices said in an order.
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November 05, 2025
Ala. Lays Out State's Alignment With Federal Tax Changes
Alabama will follow most changes made to the corporate income tax and some changes to personal income tax deductions under the federal budget bill enacted in July, the state Department of Revenue explained in guidance.
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November 05, 2025
Mich. Justices Probe Nationwide's Combined Tax Filing Win
Two Michigan Supreme Court justices questioned Wednesday whether the state's tax statutes governing insurance companies exclude key phrases that would allow Nationwide entities to file as a unitary group that can share credits among its members.
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November 05, 2025
Justices Skeptical About Trump's Emergency Tariff Authority
Several U.S. Supreme Court justices asked the government to defend why well-established judicial doctrines shouldn't limit President Donald Trump's tariffs imposed under the International Emergency Economic Powers Act during oral arguments Wednesday, casting doubt on whether they believe the law provides that kind of authority.
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November 05, 2025
NJ Panel Unsure Businessman's Threats Broke Law
A New Jersey appellate panel on Wednesday appeared skeptical that the sprawling racketeering indictment against Garden State businessman George E. Norcross was improperly dismissed, asking the state in its bid to revive the case how the power broker's alleged threats outlined in its 111-page indictment were unlawful.
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November 05, 2025
Ore. Tax Court Denies Deductions For Hawaii Condo
An Oregon couple with a construction-related S corporation were correctly denied most of the income tax deductions they claimed related to work in Hawaii, including a portion of the costs of a condominium rental, the state tax court ruled.
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November 05, 2025
Texas Voters Back Increase To Biz Property Tax Exemption
Texas voters backed a constitutional amendment increasing the state's business property tax exemption as well as a proposal barring taxes on capital gains and securities transactions, according to unofficial election results from the secretary of state's office.
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November 05, 2025
NH Receipts Trail Estimates By $29M Through Oct.
New Hampshire's total receipts from July through October trailed forecasts by $29 million, according to the state Department of Administrative Services.
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November 05, 2025
Kansas Tax Collection Through Oct. Beat Estimate By $103M
Kansas' general fund receipts from July through October exceeded estimates by $103 million, according to the state Division of the Budget.
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November 05, 2025
Iowa Total Receipts Through October Down $483M
Iowa's total receipts from July through October fell $483 million compared to the same period last fiscal year, according to the state Department of Management.
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November 05, 2025
Colo. Voters Boost High-Earner Tax For School Meals
Colorado voters approved ballot measures to raise income taxes on high earners to support the state's free school meals program and to let the state keep excess revenue already collected.
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November 05, 2025
NY Bill Would Nix Mobile Telecom Services Sales, Excise Tax
New York would eliminate state sales and compensating use tax and state excise tax on mobile telecommunication services and authorize local governments to eliminate their portion of sales and use tax for such services under a bill introduced in the state Assembly.
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November 04, 2025
DC Council OKs Income Tax On Overtime, Tips
Washington, D.C., would apply its local income tax to overtime and tipped income and eliminate two business tax breaks under emergency legislation approved by the district council Tuesday to decouple elements of local law from federal tax code.
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November 04, 2025
3M Ruling Highlights Loper Bright's Reach In Axing Tax Regs
A U.S. Supreme Court ruling that gutted deference to agencies took center stage in the Eighth Circuit's recent decision that backed 3M's challenge to transfer pricing rules, signaling the strict statutory analysis that courts may now apply to tax regulations.
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November 04, 2025
Calif. OTA Denies Claim For Higher Tax Basis On Home Sale
Two California residents did not provide enough evidence to show they merited a tax basis in a house they sold beyond what the tax agency allowed, the state Office of Tax Appeals ruled.
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November 04, 2025
Ark. Revenue Through October Exceeds Forecast By $91M
Arkansas' total revenue collection from July through October outperformed estimates by $91 million, the state Department of Finance and Administration reported Tuesday.
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November 04, 2025
Ohio Board Bumps Apartment Building's Value
An apartment building should have its value increased from $24 million to $41.5 million based on its most recent sales price, the Ohio Board of Tax Appeals ruled.
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November 04, 2025
Calif. OTA Upholds Co.'s Late Penalty Assessments
Deutsche Bank Securities owes the late penalty amounts assessed by the California Department of Taxation and Finance because the company failed to show the penalties shouldn't apply to its late and miscalculated tax payments, the state Office of Tax Appeals ruled.
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November 04, 2025
Ore. Can Use Revised Argument In Apple Refund, Court Says
The Oregon Department of Revenue was correct to use a revised legal theory to determine Apple's tax liability and related refund in a dispute over apportionment, the state tax court said.
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November 04, 2025
Texas General Revenue Up 0.5% From Last Year
Texas general fund revenue in September and October outpaced the same period last year by 0.5%, according to the state comptroller.
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November 04, 2025
W.Va. Revenue Through October Beat Estimates By $103M
West Virginia general revenue collection from July through October outpaced estimates by $103 million, according to the state Department of Revenue.
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November 04, 2025
Ill. Senate Measure Would Urge Alignment With Fed. Tax Law
Illinois lawmakers would urge Democratic Gov. JB Pritzker not to decouple the state's tax policy from tax changes contained in the federal budget law enacted in July under a resolution filed in the state Senate.
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November 03, 2025
Insurance Law Firm's Bid For $600K Biz Tax Refund Flops
Washington appellate judges spurned a Pacific Northwest law firm's request for a roughly $600,000 tax refund on Monday, agreeing with state regulators that the firm owes business taxes on legal services for insurance clients when the litigation unfolded within the Evergreen State.
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November 03, 2025
State & Local Tax Takeaways From October
From continued interest on several fronts in taxing digital products to New York City's proposed regulations for aligning with the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections, October was a busy month in state and local tax. Here, Law360 looks at these and other highlights from the past month.
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November 03, 2025
Mo. Overpayment Refund Law Burdens Tax Dept., Report Says
A change in Missouri law that allowed taxpayers an additional seven years to claim refunds of overpaid sales and use taxes has created administrative burdens for the state Department of Revenue while an increase in overpayments has occurred, the state auditor said in a report.
Expert Analysis
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Top 3 Litigation Finance Deal-Killers, And How To Avoid Them
Like all transactions, litigation finance deals can sometimes collapse, but understanding the most common reasons for failure, including a lack of trust or a misunderstanding of deal terms, can help both parties avoid problems, say Rebecca Berrebi at Avenue 33 and Boris Ziser at Schulte Roth.
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How Attys Can Use A Therapy Model To Help Triggered Clients
Attorneys can lean on key principles from a psychotherapeutic paradigm known as the "Internal Family Systems" model to help manage triggered clients and get settlement negotiations back on track, says Jennifer Gibbs at Zelle.
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3 Steps For In-House Counsel To Assess Litigation Claims
Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.
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Adapting To Private Practice: From DOJ Enviro To Mid-Law
Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.
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NY Tax Talk: Sourcing, Retroactivity, Information Services
Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.
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Legal Ethics Considerations For Law Firm Pro Bono Deals
If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.
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Sensible In Maine, Less So On Capitol Hill: SALT In Review
From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks
The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.
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Power To The Paralegals: The Value Of Unified State Licensing
Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.
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10 Soft Skills Every GC Should Master
As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.
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An Unrestrained, Bright-Eyed View Of Legal AI's Future
Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.
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Tracking The Evolution In Litigation Finance
Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.
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Tax Takeaways From Georgia's 2025 Legislative Session
Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.