State & Local

  • 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.

  • 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.

  • 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. 

  • 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.

  • 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.

  • 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.

  • May 23, 2025

    Va. Couple Denied Tax Break For Unappraised Large Gifts

    A Virginia couple did not sufficiently substantiate noncash donations claimed as income tax deductions, the state tax commissioner ruled, saying they did not provide the appraisals required when categories of aggregated donations exceeded $5,000.

  • May 23, 2025

    Taxation With Representation: Troutman, A&O Shearman

    In this week's Taxation With Representation, Blackstone acquires TXNM Energy, OpenAI buys io Products, Lumen Technologies sells its Mass Markets fiber-to-the-home business in 11 states to AT&T, and AMD sells its data center infrastructure manufacturing business to Sanmina.

  • May 23, 2025

    Texas House OKs Internet Access Services Tax Exemption

    Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers, sending it back to the state Senate for approval.

  • May 23, 2025

    Ohio Board Denies Tax Break For City's Rented Office Building

    An office building owned by an Ohio city's economic development entity isn't exempt from property taxes because the property is controlled by a nonprofit that leases space to for-profit businesses, the state Board of Tax Appeals ruled.

  • May 23, 2025

    ND General Fund Revenues Up $108M From Forecast

    North Dakota's general fund revenue from July 2023 through April beat estimates by $108 million, according to the state Legislative Council.

  • May 23, 2025

    RI Revenues Through March Up $29M From Forecasts

    Rhode Island's general fund revenue collection for July through April outpaced estimates by $29 million, the state Department of Revenue reported.

  • May 23, 2025

    Virginia Recycler Denied Credit On Past Equipment Purchase

    A Virginia company was correctly denied a tax credit for the purchase of recycling equipment because it was purchased in a previous year, the state tax commissioner ruled.

  • May 23, 2025

    Va. Contractor Denied Real Property Sales Tax Break For Sand

    Sand purchased by a Virginia homebuilder is tangible personal property subject to use tax and not real property, the state tax commissioner said, rejecting the builder's argument that the sand was part of the land at its previous location.

  • May 23, 2025

    NJ Assembly OKs Requiring State Buyback Of Unused Credits

    New Jersey's tax agency would be required to purchase certain unused tax credits for real estate development projects under a bill passed by the state Assembly.

  • May 22, 2025

    NY Tribunal Nixes Time Warner's $6.7M Tax On Service Fees

    A Time Warner Cable entity is exempt from nearly $6.7 million in sales tax on federal fees based on its interstate and international services that it passed on to New York customers, the state Tax Appeals Tribunal ruled in an opinion obtained by Law360 on Thursday. 

  • May 22, 2025

    Fla. Can't End Tech Groups' Challenge To Social Media Law

    A Florida federal judge on Thursday denied the state's motion to dismiss a complaint brought by technology groups challenging a Florida law restricting social media companies from blocking political candidates, ruling that the plaintiffs have standing to sue on behalf of their members.

  • May 22, 2025

    Minn. Tax Group OKs Trimming, Extending Data Center Break

    Minnesota would extend a sales tax on data centers while removing electricity purchases from that exemption, and boost the state cannabis tax, under a compromise package partially agreed to Thursday by a legislative working group.

  • May 22, 2025

    Mich. Justices To Review Nationwide's Unitary Tax Filing Win

    The Michigan Supreme Court agreed Thursday to weigh an appeal by the state's tax agency of a decision that said Nationwide entities could file their taxes as a unitary group to share tax credits among its members.

  • May 22, 2025

    Texas Lawmakers OK Increase In Biz Property Tax Exemption

    Texas would raise the state's business personal property tax exemption fiftyfold pending the outcome of a public vote under a bill approved by state lawmakers and sent to Gov. Greg Abbott on Thursday.

  • May 22, 2025

    Neb. Gov. Rejects Letting Districts Tax Outside Property

    A Nebraska bill to let some local taxing districts impose taxes on property outside their boundaries, and to create statewide standards for inspections by public housing authorities, was vetoed by the state's governor.

  • May 22, 2025

    Md. Enacts Appeal Process For Digital Ad Tax

    Maryland authorized companies challenging assessments of the state's tax on digital advertising to use the same administrative appeal process allowed for most other state taxes under two bills signed by the governor.

  • May 22, 2025

    Colorado Court Should Grant Tobacco Tax Refund, Co. Says

    Colorado should be required to refund tobacco taxes it collected after exceeding state projections for a fiscal year and violating its Taxpayer's Bill of Rights, a tobacco distributor told a state court, urging it to grant the company's motion for judgment.

  • May 22, 2025

    Md. Establishes Payment Plans For Incarcerated Taxpayers

    Maryland taxpayers who are or were incarcerated will be eligible for installment plans for tax liabilities under two bills signed by the state's Democratic governor.

  • May 22, 2025

    Wash. Authorizes 0.1% Local Sales Tax For Justice Initiatives

    Washington state will allow local governments to levy a 0.1% sales and use tax to fund criminal justice efforts under legislation signed by its governor.

Expert Analysis

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • 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.

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