State & Local
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December 12, 2025
Pact Board To Weigh New Tax Rules Amid Penny Shortage
A Streamlined Sales Tax Governing Board committee took initial steps Friday to consider guidance that would address how sales tax should be calculated on cash transactions that are rounded to 5-cent increments to account for a phaseout of pennies.
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December 12, 2025
Md. Clarifies Reach Of New Digital Services Tax
Maryland's new 3% tax on data services applies to a list of transactions including various forms of software delivery, archival services, systems integration and disaster recovery, according to proposed regulations released Friday to align with state legislation signed in May.
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December 12, 2025
Colo. Mobile Home Was Properly Valued, Court Says
A Colorado mobile home was correctly valued by a county's board of tax appeals and should not have its value lowered, the Colorado Court of Appeals ruled.
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December 12, 2025
Neb. Co.'s Properties Have Lower Value, Commission Says
Four storage facilities were overvalued after determining that the storage company's appraiser offered a persuasive appraisal of the properties, the Nebraska Tax Equalization Commission found.
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December 12, 2025
Md. Digital Ad Tax Targets Automation Under Proposed Regs
Maryland's digital ad tax applies to services that are visually conveyed and programmatic, meaning they're capable of being automated using algorithms based on user data, the state comptroller said in a notice of proposed amendments to regulations Friday that reflect a previous bulletin.
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December 12, 2025
Ore. Court OKs Retroactive Property Tax On Logged Land
An Oregon county correctly assessed property taxes on two acres of land retroactively disqualified from a forestland special assessment due to logging to clear space for a residence, the state tax court said.
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December 12, 2025
Okla. Tax Revenues Through Nov. Beat Estimate By $85M
Oklahoma's general fund revenue from July through November outpaced estimates by $85 million, according to the state Office of Management and Enterprise Services.
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December 12, 2025
Taxation With Representation: Cravath, Skadden, Debevoise
In this week's Taxation With Representation, Paramount Skydance Corp. launches a hostile bid for Warner Bros. Discovery, challenging Netflix's deal to acquire the studio and streaming business, IBM acquires data streaming company Confluent, and natural gas company Antero Resources Corp. expands via a deal with HG Energy.
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December 12, 2025
NJ Panel OKs Requiring Cos. To Display Tariffs To Customers
Certain businesses that sell products to New Jersey customers would be required to disclose the amount of tariffs factored into their prices under a bill approved by a state legislative committee.
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December 12, 2025
Minn. November General Revenues Up $35M From Forecast
Minnesota's general fund revenue collection in November beat estimates by $35 million, according to the state Department of Management and Budget.
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December 12, 2025
Minn. Tax Court Won't Dismiss Appeals Over Notarization
The Minnesota Tax Court declined to throw out appeals of two income tax assessments totaling $391,000 in which the attorney did not notarize the required affidavits of service to the state revenue commissioner.
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December 11, 2025
Natural Gas Tax Nixed For Wash. Silicon Maker On Appeal
A Washington state maker of silicon materials used in solar semiconductors qualified for a tax exemption for natural gas purchased for use in its manufacturing process, an appeals court said Thursday, reversing a state board.
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December 11, 2025
NJ Court Nixes Farm Tax Break For Late Filing
A property owner who filed an application for a farmland assessment one day after the deadline to do so for tax year 2025 cannot obtain the classification for that year, the New Jersey Tax Court ruled.
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December 11, 2025
Ohio Revenues Through November Beat Estimates By $446M
Ohio's general fund revenue collection from July through November outpaced forecasts by roughly $446 million, according to the state Office of Budget and Management.
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December 11, 2025
DeSantis Floats Expanding Fla. Hunting Tax Holiday In Budget
Florida would expand a sales tax holiday for firearms and other hunting supplies under a budget proposal by Gov. Ron DeSantis for the upcoming fiscal year.
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December 11, 2025
Calif. Revenue Through Nov. Beats Estimate By $6.4B
California general fund revenue from July through November outpaced forecasts by $6.4 billion, according to the state comptroller's office.
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December 11, 2025
Mass. Property Denied Farm Tax Break After Site Visit
The owners of a Massachusetts property failed to show it qualified for an agricultural classification for tax purposes, a state board said after a member visited the site, upholding the assessment of back taxes on a portion of the property.
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December 11, 2025
Mass. Panel Drops Tax Value Of Lowe's Store Property
A Lowe's store in Massachusetts was overvalued by more than $4 million, a state tax panel ruled, finding evidence presented by the local assessor in the case unpersuasive.
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December 11, 2025
Ind. Bill Would Exempt Menstrual Products From Sales Tax
Indiana would provide a sales tax exemption for menstrual products under a bill introduced in the state Senate.
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December 10, 2025
House Advances Bill To Suspend Tax Refund Claim Limits
The House Ways and Means Committee approved several tax bills Wednesday, including legislation that suspends the limitation period to file a refund claim until an IRS collection due process hearing concludes and all appeals rights have lapsed in levy cases.
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December 10, 2025
DOJ Seeks Fairness Review From High Court In Tax Dispute
A property owner is appropriately compensated if given surplus proceeds from a government sale of their property for more than the owner owed, provided the sale was conducted fairly, the federal government told the U.S. Supreme Court.
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December 10, 2025
Calif. Asks Justices For Time To Respond To Fla.'s Tax Claims
California asked the U.S. Supreme Court for more time to respond to Florida's claims that a California apportionment rule unconstitutionally discriminates against out-of-state businesses, signaling that the state intends to rebut Florida's arguments instead of waiving its response.
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December 10, 2025
Kilpatrick Brings On Akerman SALT Pro
Kilpatrick Townsend said Wednesday that it's bringing on a former Akerman tax professional, experienced in advising clients from middle-market businesses to Fortune 500 companies, to the firm's state and local tax practice.
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December 10, 2025
Ohio Lawmakers OK Limits On Pot Legalization, Tax Law
Ohio would restrict cannabis use and the sale of intoxicating hemp products with new criminal penalties for certain activities and make other changes to the state's voter-approved marijuana legalization and taxation law under legislation passed by lawmakers and heading to the governor.
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December 10, 2025
Md. Appeals Court Upholds $1.1M Home Value
A Maryland circuit court did not err in affirming the state tax court's decision upholding the $1.1 million valuation of a Prince George's County home, the Appellate Court of Maryland ruled.
Expert Analysis
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Bar Exam Reform Must Expand Beyond A Single Updated Test
Recently released information about the National Conference of Bar Examiners’ new NextGen Uniform Bar Exam highlights why a single test is not ideal for measuring newly licensed lawyers’ competency, demonstrating the need for collaborative development, implementation and reform processes, says Gregory Bordelon at Suffolk University.
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A Simple Way Courts Can Help Attys Avoid AI Hallucinations
As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.
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New NY Residential Real Estate Rules May Be Overbroad
New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.
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Budget Act's Deduction Limit Penalizes Losing Gamblers
A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.
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The Legal Education Status Quo Is No Longer Tenable
As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.
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6 Questions We Should Ask About The Trump Trade Deals
Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.
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E-Discovery Quarterly: Rulings On Relevance Redactions
In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.
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A Bad Idea, And Another, And Another: SALT In Review
From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Section 1983 Has Promise After End Of Nationwide Injunctions
After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.
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Playing Soccer Makes Me A Better Lawyer
Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.
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Adapting To Private Practice: From ATF Director To BigLaw
As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.
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Playing Baseball Makes Me A Better Lawyer
Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.
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Ohio Banking Brief: All The Notable Legal Updates In Q2
Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.