State & Local
-
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.
-
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.
-
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.
-
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.
-
November 03, 2025
Calif. Co. Owes Sales Tax On $8.7M Purchase, OTA Says
A California flooring company owes sales tax on $8.7 million in unreported purchases, the state Office of Tax Appeals said in a ruling released Monday, saying the state's tax administration correctly calculated the purchase amount.
-
November 03, 2025
Tribes Push Supreme Court To Overturn Okla. Tax Ruling
The Oklahoma Supreme Court incorrectly ruled that a member of the Muscogee Creek Nation owes Oklahoma income tax, groups representing Native American tribes told the U.S. Supreme Court, asking the justices to hear the case and reverse the ruling.
-
November 03, 2025
Mich. Panel Says Cargo Containers Aren't Taxable Fixtures
Cargo containers that were used for storage on an agricultural property shouldn't be factored into the parcel's assessed value because they weren't annexed to the property, the Michigan Court of Appeals ruled, reversing a state Tax Tribunal decision.
-
November 03, 2025
DC Bill Would Keep Income Tax On Tips, Overtime
Washington, D.C., would decouple from federal tax provisions offering certain business tax breaks and deductions for tips and overtime pay under emergency legislation proposed in the district's council.
-
November 03, 2025
Veteran Tax Controversy Atty Moves Team To Kostelanetz
A longtime New Jersey tax attorney and three of his associates have joined Kostelanetz LLP, the boutique tax firm announced Monday, saying it expected them to bolster its tax controversy practice and add to its commitment to volunteer work and legal education.
-
November 03, 2025
California Panel Upholds Sales Tax On Hoist Leases
A company's provision of hoists used in construction projects as well as ancillary equipment was mostly subject to sales tax, the California Office of Tax Appeals affirmed in a decision released Monday.
-
November 03, 2025
Del. Gov. Calls Session For Potential $400M Revenue Shortfall
Delaware's governor called the General Assembly into an extraordinary session scheduled for this month, saying changes to the federal tax code may create a $400 million revenue shortfall in the coming years.
-
November 03, 2025
Maine Revenues Through Sept. Beat Budget By $75M
Maine's general fund revenue from July through September outpaced government forecasts by $75 million, according to the state Department of Administrative and Financial Services.
-
November 03, 2025
Ore. Vehicle Tax Deductions Denied For Delivery Driver
An Oregon resident driving his personal vehicle for delivery companies failed to substantiate $47,000 in deductions he claimed, the Oregon Tax Court said, upholding a state tax department finding.
-
November 03, 2025
Ill. Lawmakers OK Depreciation Changes, Extending Entity Tax
Illinois would make its pass-through entity tax election available to eligible taxpayers beyond 2025 and enact changes to state income tax law governing the application of federal bonus depreciation provisions under a bill approved by state lawmakers and headed to Democratic Gov. JB Pritzker.
-
October 31, 2025
Twin Peaks Lender Says Developer Defaulted On $12M Loan
A Florida franchisee group is suing a developer in state court over a $12 million loan to build two Twin Peaks restaurants in an EB-5 visa program, alleging the developer defaulted on the note and then told the IRS that it converted the loan into equity interest.
-
October 31, 2025
Up Next At High Court: Tariffs, Fugitives & Contractor Liability
The U.S. Supreme Court will begin its November oral argument session Monday, during which the justices will consider President Donald Trump's authority to impose tariffs on foreign countries under an emergency statute, whether military contractors can be held liable for alleged breaches of contracts in war zones, and if there are time limits for litigants who want to vacate a void judgment. Here, Law360 breaks down the week's oral arguments.
-
October 31, 2025
Ill. Lawmakers OK Transit Funding Without Billionaires' Tax
Illinois would stave off a projected shortfall in transit funds by redirecting sales tax revenue and increasing certain sales tax rates and tolls under a bill passed by the Legislature on Friday that excluded a previously proposed billionaires' tax.
-
October 31, 2025
Taxation With Representation: Skadden, Davis Polk
In this week's Taxation With Representation, American Water Works Co. and Essential Utilities announce a merger, semiconductor companies Skyworks and Qorvo combine to create an industry giant, and Terex Corp. and REV Group team up to form a specialty equipment manufacturer.
-
October 31, 2025
Vt. General Revenues Through Sept. Up $11M From Last Year
Vermont's general fund revenue collection from July through September outpaced last year by $11 million, according to the state's Agency of Administration.
-
October 31, 2025
Wis. Senate Bill Would Create Firearm Tax Break
Wisconsin would establish two sales tax holidays for firearm sales under a bill introduced in the state Senate.
-
October 30, 2025
Michigan Tax Foreclosure Deal At Risk As Deadline Looms
Property owners on Wednesday asked a Michigan federal judge to undo the initial approval of a settlement reached with counties accused of illegally keeping the proceeds of tax-foreclosed home sales, saying the counties' delay in providing information will force claimants to miss a deadline to choose how they want to recover their share.
-
October 30, 2025
Trade Deals At Risk In Trump Tariff Case, Feds Tell Justices
The federal government told the U.S. Supreme Court on Thursday that President Donald Trump's global tariffs have led to significant trade deals addressing the underlying national emergencies he declared, and a ruling determining them unlawful would prove catastrophic.
-
October 30, 2025
China Delays Expanded Mineral Export Controls, Trump Says
China has agreed to delay for a year an expansion to export controls for key minerals and is set to start purchasing more U.S. agricultural products including soybeans, while U.S. tariffs on Chinese goods will decrease 10%, President Donald Trump said early Thursday morning.
-
October 30, 2025
Mich. Cannabis Group Asks Judge To Block Wholesale Tax
The Michigan Legislature willfully evaded the state's constitution by passing a 24% wholesale tax on cannabis without required three-fourths majorities, an industry group said, asking a state court to block the tax.
-
October 30, 2025
Mich. General Revenue Climbs $834M From Prior Year
Michigan's general revenue collection from October 2024 through September outpaced the total from the previous fiscal year by $834 million, the state said in a report released Thursday.
Expert Analysis
-
Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
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
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
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
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
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
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
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
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
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
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
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
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.
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.