State & Local

  • June 02, 2025

    Calif. Man Failed To Pay Sandwich Shop's Tax Liability

    A California man willfully failed to pay the sales tax liability of the sandwich shop in which he had 49% ownership, the state Office of Tax Appeals said in a ruling released Monday. 

  • June 02, 2025

    Mich. General Revenue Jumps By $720M Through April

    Michigan's total general fund revenue for October through April outpaced last year by $720 million, according to a report by the state Budget Office.

  • June 02, 2025

    Texas Voters To Decide On Fire-Ruined Homestead Tax Break

    Texas voters will decide whether to amend the state's constitution to authorize a temporary property tax exemption for homesteads destroyed by fire under a joint resolution approved by state lawmakers and filed with the secretary of state.

  • May 30, 2025

    Ex-Mich. Speaker, Wife To Face Nonprofit Embezzlement Trial

    Former speaker of the Michigan House of Representatives Lee Chatfield and his wife on Friday were sent to circuit court to stand trial on allegations that the former speaker misused state and campaign funds, and that the pair embezzled money from Chatfield's nonprofit to pay for their lifestyle.

  • May 30, 2025

    Nicotine Tax Dispute Heads To Texas Supreme Court

    The Texas Supreme Court on Friday agreed to review a dispute over whether a vape company that sells oral nicotine products should be subject to a state tax on tobacco products.

  • May 30, 2025

    Pa. Justices Back Hospital Tax Break Despite High Salaries

    The corporate structure and high executive pay at a Montgomery County, Pennsylvania, hospital were not reason enough to take away its nonprofit, tax-exempt status, the state Supreme Court ruled Friday.

  • May 30, 2025

    DC Budget Plan Would OK Gambling, Repeal Child Tax Break

    Washington, D.C., would legalize and tax certain gambling activities and repeal its new child tax credit before it is ever used under a budget and revenue proposal that also promises cuts in services.

  • May 30, 2025

    Minn. Tax Court Blasts County Counsel For AI-Written Brief

    Counsel for a Minnesota county submitted a brief to the state tax court generated by artificial intelligence with five legal citations for cases that did not exist, the court said, referring the matter to a state disciplinary board.

  • May 30, 2025

    State & Local Tax Takeaways From May

    Many states, looking at a new fiscal year starting in July, finalized their budgets in May, with significant tax implications for individuals and businesses. New York will reduce income taxes on lower- to middle-income taxpayers. In Washington state, several measures intended to close a $16 billion shortfall include an expansion of the sales tax to digital advertising. Here, Law360 presents these and other state and local tax developments to know from the past month.

  • May 30, 2025

    AT&T Unit Loses Dispute Over Calif. Property Tax Rates

    AT&T unit Pacific Bell and other phone companies failed to prove that a California county's differing tax rates for locally assessed and state-assessed properties are unconstitutional, a state appeals court affirmed.

  • May 30, 2025

    Ind. Tax Dept. Finds Man Sought Refund On Time

    An Indiana resident who amended his state and federal tax returns to correct his income filed for a refund within the state's statute of limitations, the Department of State Revenue said, overturning an earlier determination.

  • May 30, 2025

    Mass. Can't Delay Developer's Suit Over Brownfields Credit

    Massachusetts tax officials who have taken more than two years to consider the appeal of a denied brownfields tax credit must hand over the administrative record in the case so that a developer can pursue a motion for judgment on the pleadings, a state court justice has ordered.

  • 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.

Expert Analysis

  • When US Privilege Law Applies To Docs Made Outside The US

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    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.

  • The Right Direction Is South: SALT In Review

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    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.

  • 6 Changes I Would Make If I Ran A Law School

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    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.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    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.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

  • States, Taxes And Scorecards: SALT In Review

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    From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • So You Want To Move Your Law Practice To Canada, Eh?

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    Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.

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