State & Local

  • September 04, 2025

    Ore. Outdoor Education Center Wins Property Exemption

    A nonprofit that offers environmental education programs is entitled to a property tax exemption for its Oregon headquarters because the facility's activities furthered the entity's charitable objectives, the state Tax Court ruled.

  • September 04, 2025

    NH Total Receipts Drop $10M From Budget Forecast

    New Hampshire's total receipts for July and August lagged behind fiscal estimates by $10 million, according to the state Department of Administrative Services.

  • September 04, 2025

    Calif. Update Of Fed. Tax Conformity Advances In Assembly

    California would conform the state's tax law with numerous Internal Revenue Code provisions enacted over the last decade under a bill that was ordered to a third reading in the state Assembly.

  • September 03, 2025

    Local Biz Tax Counts Toward Taxable Sales, Calif. OTA Says

    A California tax agency correctly included a local business license tax in a cannabis corporation's measure of taxable sales, the state Office of Tax Appeals said.

  • September 03, 2025

    Calif. Assembly Panel OKs IRS Energy Tax Credit Conformity

    California would conform to certain Internal Revenue Code provisions governing renewable energy tax credits from the Inflation Reduction Act under a bill unanimously approved by the state Assembly's Appropriations Committee.

  • September 03, 2025

    Ohio Justices OK Arguments Before Full Court In Car Tax Row

    The Ohio Supreme Court on Wednesday granted a West Virginia car dealer's request for the justices to hear oral arguments in a case centering on a gross receipts tax assessment that an Ohio board voided for sales of vehicles to Ohio residents.

  • September 03, 2025

    Ore. Vote On $4.3B Transportation Tax Plan Delayed 2 Weeks

    The Oregon Legislature's final word on a transportation bill with $4.3 billion in tax and fee increases will wait until Sept. 17 following the postponement of votes Wednesday until the expected return of a Democratic lawmaker facing a health issue.

  • September 03, 2025

    Texas Tax Revenues Through August Beat Forecast By $513M

    Texas tax revenues through September 2024 through August beat estimates by $513 million, according to the state Comptroller.

  • September 03, 2025

    Tax Court Must Reconsider Medtronic Pricing, 8th Circ. Says

    The U.S. Tax Court should reconsider its use of a hybrid approach for pricing intangibles that Medtronic licensed to a Puerto Rican affiliate, the Eighth Circuit said Wednesday, vacating the ruling and directing the court to revisit the IRS' pricing method.

  • September 03, 2025

    W.Va. Revenues Through Aug. Beat Forecast By $17M

    West Virginia's general fund revenue in July and August outpaced estimates by roughly $17 million, the state Department of Revenue reported.

  • September 03, 2025

    Calif. Senate Panel OKs Property Tax Break For Tribes

    Native American tribes in California would be eligible for open space exemptions to property taxes under legislation approved by a state Senate panel that's heading for a final vote.

  • September 03, 2025

    Texas Bill Would OK More Sales Tax For Property Tax Relief

    Texas would allow local governments to impose supplemental sales and use tax to raise additional revenue for property tax relief if the sales and use tax is approved by voters under a bill introduced in the state House of Representatives.

  • September 03, 2025

    Ark. August Revenue Collections Beat Estimate By 8.9%

    Arkansas' net general revenue in August exceeded the state's fiscal forecast by 8.9%, or $46.6 million, the state Department of Finance and Administration reported Wednesday.

  • September 03, 2025

    Pa. General Revenue In Aug. Up Slightly From Last Year

    Pennsylvania collected $3 billion in general fund revenue in August, a slight increase from last year's collections for the same month, according to the state Department of Revenue.

  • September 02, 2025

    Calif. OTA Upholds Couple's Debt Relief Tax Assessment

    A California tax agency appropriately included debt relief in the over $103,000 tax assessment of a couple that sold their membership interest in a limited liability company, the state Office of Tax Appeals said in an opinion released Tuesday.

  • September 02, 2025

    Calif. OTA Rules Entertainer's Residency Merits $2.1M Tax Bill

    An entertainer who had properties in both California and Nevada spent more time in California, and was considered a resident there, the California Office of Tax Appeals said in an opinion released Tuesday, upholding more than $2.1 million in tax and penalties over three tax years.

  • September 02, 2025

    Oregon House OKs Tax Boosts In Transportation Bill

    Oregon would boost its gas tax and vehicle registration fees to support transportation infrastructure projects in a package approved by the state House of Representatives, in a move supporters said would head off cuts in services by the state transportation department.

  • September 02, 2025

    Colorado Pipeline Co. Challenges $314M Property Valuation

    Colorado assets of a petroleum pipeline company were wrongly valued by the state for property tax purposes at $314 million, the company said, challenging its valuation for at least the third straight year.

  • September 02, 2025

    Mich. Offers Tax Extensions In Counties Affected By Flooding

    Michigan businesses and individuals in two counties that were adversely affected by severe storms and flooding in July can request extensions to file and pay their state tax liabilities without penalties or interest, the state Department of Treasury announced Tuesday.

  • September 02, 2025

    Del. Tax Receipts Start Fiscal Year $219M Higher

    Delaware's total receipts in July outpaced last year's total by $219 million, the state Department of Finance said.

  • September 02, 2025

    Calif. Senate Committee OKs Reversing Cannabis Tax Hike

    California would reverse a cannabis excise tax increase from July and return to a 15% rate under a bill advanced by the state Senate's Appropriations Committee.

  • September 02, 2025

    Maine General Revenues Up $34M In July

    Maine's general fund revenue during the first month of the 2026 fiscal year outperformed budget forecasts by $34 million, according to the state Department of Administrative and Financial Services.

  • August 29, 2025

    State And Local Tax Takeaways From August

    From the Fourth Circuit ruling that a provision in Maryland's digital advertising tax is unconstitutional to new combined reporting rules coming for the District of Columbia, August didn't slow down in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • August 29, 2025

    Colo. Man Has Extra Time To Redeem Property, Court Says

    A Colorado man whose property was subject to a tax auction is allowed to redeem the property outside the three-year statute of limitations, a state appeals court said, finding he had a disability that qualified him for an extended, nine-year time period.

  • August 29, 2025

    Ore. GOP Starts Session With Calls For Broader Budget Look

    Oregon legislators contemplating a $5.8 billion, 10-year transportation funding package should take a broader look at the state's budget in light of a recent report predicting a drop in revenues, Republican lawmakers said Friday.

Expert Analysis

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

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