State & Local
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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October 30, 2025
Del. Total Receipts Through Sept. Rise By $226M
Delaware's total receipts from July through September outpaced the total for the same period last year by $226 million, the state Department of Finance said.
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October 30, 2025
Ill. Bill Seeks Credit For Small-Biz Property Tax Payments
Illinois would allow eligible small businesses to claim an income tax credit for a portion of their property tax payments under a bill introduced in the state House of Representatives.
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October 29, 2025
SC Dinner Shows Must Tax Admission And Meal, Dept. Says
South Carolina dinner shows are subject to sales tax on the price of the meal and admission tax on the sale of the ticket, the state Department of Revenue said in a ruling.
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October 29, 2025
Illinois Panel Advances Billionaires' Tax On Unrealized Gains
Illinois would tax the unrealized gains on the assets of billionaires to stave off a projected shortfall in transit funds under a legislative amendment advanced by a House panel Wednesday.
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October 29, 2025
Energy Companies Drop Challenges To NJ Partnership Fee
A host of energy companies have moved to drop their constitutional challenges to New Jersey's partnership filing fee after reaching settlements with the state Division of Taxation in their related cases.
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October 29, 2025
Fla. Challenges 'Special' Calif. Tax Rule At Supreme Court
Florida on Tuesday took steps to sue California in the U.S. Supreme Court, seeking to strike down a California taxation rule as unconstitutional for allegedly discouraging companies from relocating or operating outside the Golden State.
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October 29, 2025
NJ Senate Bill Would Suspend Sales, Use Tax On Utilities
New Jersey would suspend the imposition of sales and use tax on electric and gas utility bills for 2026 under legislation introduced in the state Senate.
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October 28, 2025
Md. Digital Ad Tax Ruling May Spur Challenges In Other States
The Fourth Circuit's recent decision to strike a provision in Maryland's digital advertising tax on First Amendment grounds should serve as a cautionary tale to other states that they likely will face challenges if they contemplate similar taxes, tax professionals said Tuesday.
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October 28, 2025
Fed. Guidance Will Help States Handle Tax Changes, Atty Says
State revenue departments are eagerly awaiting more federal guidance on the tax provisions from this year's federal budget reconciliation bill to understand how to administer the policies and grasp their effects on state budgets, a Federation of Tax Administrators attorney said Tuesday.
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October 28, 2025
Biz Groups Say Mass. Digital Tax Bills Would Hurt Cos., Public
A group of bills introduced in Massachusetts that would enact taxes on digital advertising revenue would hurt businesses and consumers in the state, business groups told a legislative panel Tuesday.
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October 28, 2025
NM Appeals Court Tosses Challenge To Santa Fe Mansion Tax
New Mexico real estate agents who contend that Santa Fe's recently adopted 3% tax on home sales over a million dollars is unlawful don't have standing to challenge the ordinance, a state appeals court said in a dismissal.
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October 28, 2025
State Tax Officials Explore AI's Role In Revenue Services
State revenue departments are cautiously rolling out the use of artificial intelligence, mostly for customer call centers, and working with task forces that are studying responsible AI use in agencies across their states, tax administrators said Tuesday.
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October 28, 2025
Mich. Couple Can't Appeal Penalty Assessment, Tribunal Says
A Michigan couple's assessment of penalties and interest on one of their income tax assessments should be upheld, as the couple failed to follow the appeal process by paying the assessed tax first, the state Tax Tribunal ruled.
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October 28, 2025
Ala. Co. Isn't Eligible For Tax Refund On Equipment Purchases
An Alabama company that makes wood chips isn't eligible for a refund of sales tax paid on equipment because the gear doesn't qualify for the reduced manufacturing sales tax rate, the state's tax court found.
Expert Analysis
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Writing Musicals Makes Me A Better Lawyer
My experiences with writing musicals and practicing law have shown that the building blocks for both endeavors are one and the same, because drama is necessary for the law to exist, says Addison O’Donnell at LOIS Law.
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Adapting To Private Practice: From Va. AUSA To Mid-Law
Returning to the firm where I began my career after seven years as an assistant U.S. attorney in Virginia has been complex, nuanced and rewarding, and I’ve learned that the pursuit of justice remains the constant, even as the mindset and client change, says Kristin Johnson at Woods Rogers.
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7 Document Review Concepts New Attorneys Need To Know
For new associates joining firms this fall, stepping into the world of e-discovery can feel like learning a new language, but understanding a handful of fundamentals — from coding layouts to metadata — can help attorneys become fluent in document review, says Ann Motl at Bowman and Brooke.
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Agentic AI Puts A New Twist On Attorney Ethics Obligations
As lawyers increasingly use autonomous artificial intelligence agents, disciplinary authorities must decide whether attorney responsibility for an AI-caused legal ethics violation is personal or supervisory, and firms must enact strong policies regarding agentic AI use and supervision, says Grace Wynn at HWG.
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Effective, Efficient And Wildly Unpopular: SALT In Review
From a potential assault on the property tax in Florida to an effort to abandon the Colorado income tax's flat rate, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Demystifying The Civil Procedure Rules Amendment Process
Every year, an advisory committee receives dozens of proposals to amend the Federal Rules of Civil Procedure, most of which are never adopted — but a few pointers can help maximize the likelihood that an amendment will be adopted, says Josh Gardner at DLA Piper.
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Parenting Skills That Can Help Lawyers Thrive Professionally
As kids head back to school, the time is ripe for lawyers who are parents to consider how they can incorporate their parenting skills to build a deep, meaningful and sustainable legal practice, say attorneys at Alston & Bird.
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Unpacking The New Opportunity Zone Tax Incentive Program
The One Big Beautiful Bill Act brought several improvements to the opportunity zone tax incentive program that should boost investments in qualified funds, including making it permanent, increasing federal income tax benefits in rural areas, redesignating the qualified zones, and requiring more in-depth reporting, says Marc Schultz at Snell & Wilmer.
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Trump Tax Law's Most Impactful Energy Changes
The One Big Beautiful Bill Act's deferral of begin-construction deadlines and the phaseout of certain energy tax credits will provide emerging technologies with welcome breathing room, though other changes, like the increased credit rate for sustainable aviation fuel, create challenges for developers, say attorneys at Weil.
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Adapting To Private Practice: From Texas AUSA To BigLaw
As I learned when I transitioned from an assistant U.S. attorney to a BigLaw partner, the move from government to private practice is not without its hurdles, but it offers immense potential for growth and the opportunity to use highly transferable skills developed in public service, says Jeffery Vaden at Bracewell.
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Advice For 1st-Gen Lawyers Entering The Legal Profession
Nikki Hurtado at The Ferraro Law Firm tells her story of being a first-generation lawyer and how others who begin their professional journeys without the benefit of playbooks handed down by relatives can turn this disadvantage into their greatest strength.
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Thank Goodness For The First Amendment: SALT In Review
From an important court ruling against Maryland's digital tax to petitions proposing tax cuts and limits in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Trump Tax Law's Most Impactful Corp. And Individual Changes
The One Big Beautiful Bill Act built on and reshaped elements of the Tax Cuts and Jobs Act, including business interest deductions, bonus depreciation and personal income relief, delivering substantial changes to both corporate and individual tax policy, say attorneys at Weil.