State & Local

  • October 23, 2024

    Tenn. Revenue Through Sept. Beats Estimate By $103M

    Tennessee's revenue collection in August and September totaled $103 million more than a state estimate for that period, the state Department of Finance and Administration reported.

  • October 23, 2024

    Ark. Tax Appeals Agency OKs Regs To Streamline Procedures

    Arkansas adopted amended regulations for the state's recently created Tax Appeals Commission that are intended to streamline the agency's practices and procedures when hearing and deciding tax disputes between taxpayers and the state Department of Finance and Administration, according to a notice published in the state register.

  • October 23, 2024

    MVP: Sullivan & Cromwell's Eric Wang

    Sullivan & Cromwell's S. Eric Wang advised clients on the tax law implications of major deals over the past year, including a transaction that created the largest gas utility company in North America, earning him a spot as one of the 2024 Law360 2024 Tax MVPs.

  • October 22, 2024

    Netflix, DirecTV Win Mo. Video Fee Dispute After Law Change

    A Missouri law enacted this year that exempted streaming and satellite television companies from local video service provider fees blocked a class of cities from pursuing the fees from Netflix, DirecTV and similar companies for prior years, a Missouri circuit judge ruled.

  • October 22, 2024

    Ohio Court Affirms Owner's Liability For Cleaning Co.'s Taxes

    The owner of a cleaning company is liable for the business's unpaid taxes despite his claims that he wasn't involved in the company's day-to-day operations, an Ohio appeals court ruled Tuesday, affirming a decision by the state's tax appeals board.

  • October 22, 2024

    RI Retailer Failed To Pay Tax On Cigars, State Says

    A Rhode Island-based tobacco retailer tried to pass off incorrect invoices in an effort to evade the state's tobacco tax, an administrative hearing officer for the state Division of Taxation said.

  • October 22, 2024

    Ill. Pushes Individual, Biz Income Tax Deadlines After Storms

    Illinois postponed various income tax filing and payment deadlines for people and businesses in parts of the state affected by storms and tornadoes in July, according to a news release published by the state Department of Revenue.

  • October 22, 2024

    Ohio Floats Guidelines For Tax Refund Documentation

    Ohio would give its tax department more latitude concerning the creation of income tax refund claim forms and the documentation needed to back up claims as part of a rule proposed Tuesday by the department.

  • October 22, 2024

    La. Dept. OKs Regs For Oyster Shell Recycling Tax Credit

    Louisiana has adopted regulations to implement a refundable credit for restaurants that recycle oyster shells, according to the state Department of Revenue.

  • October 22, 2024

    NJ Panel Revives Casino Tax Break Amendment

    A New Jersey state appeals court has reinstated an enhanced casino tax break measure that a trial court had deemed unconstitutional, reasoning that the judge neglected to analyze the measure's interplay with the law it amended.

  • October 22, 2024

    NY High Court Won't Hear Medical Laser Tax Break Claim

    A judgment affirming the taxability of usage agreements on laser medical equipment will not get reviewed by New York's top court, according to an order Tuesday, letting stand a sales tax determination of about $500,000.

  • October 22, 2024

    West Virginia To Cut Personal Income Taxes Further

    West Virginia will cut its personal income tax rates further and will pay for the reduction by tapping the state's general revenue fund under a bill signed into law by Republican Gov. Jim Justice.

  • October 22, 2024

    Winston & Strawn Boosts Transactions Team With NY Tax Atty

    As Winston & Strawn LLP continues to build out its transactions team, the firm has hired a new attorney from Hunton Andrews Kurth LLP with a focus on the tax aspects of real estate financing.

  • October 22, 2024

    Madigan Ally's Favors Were '100% Legal,' Not Bribes, Jury Told

    Counsel for an ex-lobbyist standing trial on public corruption charges alongside former Illinois House Speaker Michael Madigan told an Illinois federal jury Tuesday that the government is treating legal lobbying activity as bribery, and that his client did "100% legal favors" for Madigan to establish trust and maintain access to the powerful politician.

  • October 22, 2024

    Mass. Revenue Collection Through Mid-October Up $488M

    Massachusetts' revenue collection from July through Oct. 15 brought in $488 million more than the same period last year, according to a report by the state Department of Revenue.

  • October 22, 2024

    Va. Revenues Through Sept. Grow $656M From Last Year

    Virginia's general revenue collection from July through September was $656 million higher compared with the same period last fiscal year, according to the state secretary of finance.

  • October 22, 2024

    The 2024 Prestige Leaders

    Check out our Prestige Leaders ranking, analysis and interactive graphics to see which firms stand out for their financial performance, attractiveness to attorneys and law students, ability to secure accolades and positive legal news media representation.

  • October 22, 2024

    How Law Firms Get And Keep Elite Status

    For decades, a handful of New York-based law firms thoroughly dominated the national consciousness when it came to power, profitability and prestige. But in today's legal market, increased movement of partners and clients from one firm to the next has begun to shake things up and create opportunities for go-getters to ascend the ranks.

  • October 22, 2024

    MVP: Jones Day's Charles 'Chuck' Hodges

    Chuck Hodges, a tax partner with Jones Day, led a gravel company to victory in May at the U.S. Tax Court in a case regarding an $11.1 million sale of a freeway pit, helping him earn a spot as one of the 2024 Law360 Tax MVPs.

  • October 21, 2024

    Madigan Part Of 'Corruption At The Highest Levels,' Jury Told

    Former Illinois House Speaker Michael Madigan and his loyal right hand Michael McClain engaged in an eight-year "campaign of bribery," leveraging his public office and leadership roles to steer business to Madigan's property tax law firm, enrich his allies with do-nothing jobs and maintain his considerable political power, prosecutors told an Illinois federal jury Monday.

  • October 21, 2024

    SD Voters To Decide On Food Tax Exemption

    South Dakota voters will have the chance Nov. 5 to decide whether the state exempts food from its 4.2% sales tax rate.

  • October 21, 2024

    MVP: Paul Weiss' Brian Krause

    Brian Krause of Paul Weiss Rifkind Wharton & Garrison LLP's tax practice designed a novel tax approach for the merger of World Wrestling Entertainment and Ultimate Fighting Championship, raced to create a tax-free deal in the final days of a Texas "wildcatter" hoping to sell his oil company, and advised Chevron in its $60 billion acquisition of Hess Corp., earning him a spot as one of the 2024 Law360 Tax MVPs.

  • October 21, 2024

    Neb. Receipts Sink $121M Through Sept. From Previous Year

    Nebraska's total net receipts from July through September sank $121 million compared with the same period in the last fiscal year, according to the state Department of Revenue.

  • October 21, 2024

    Ariz. Revenues Through Sept. Beat Estimate By $108M

    Arizona's total general fund revenue from July through September outpaced forecasts by $108 million, according to the state's Joint Legislative Budget Committee.

  • October 21, 2024

    NJ General Revenues Through Sept. Rise 4% From Last Year

    New Jersey general revenue from July through September beat last year's collection by 4.3%, according to the state Department of the Treasury.

Expert Analysis

  • As Promised, IRS Is Coming For Crypto Tax Evaders

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    The IRS is fulfilling its promise to crack down on those who have neglected to pay taxes on cryptocurrency earnings, as demonstrated by recently imposed prison sentences, enforcement initiatives and meetings with international counterparts — suggesting a few key takeaways for taxpayer compliance, say attorneys at BakerHostetler.

  • 5 Reasons Associates Shouldn't Take A Job Just For Money

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    As a number of BigLaw firms increase salary scales for early-career attorneys, law students and lateral associates considering new job offers should weigh several key factors that may matter more than financial compensation, say Albert Tawil at Lateral Hub and Ruvin Levavi at Power Forward.

  • The Pop Culture Docket: Judge Djerassi On Super Bowl 52

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    Philadelphia Court of Common Pleas Judge Ramy Djerassi discusses how Super Bowl 52, in which the Philadelphia Eagles prevailed over the New England Patriots, provides an apt metaphor for alternative dispute resolution processes in commercial business cases.

  • Envy, Regressivity And Other Sins: SALT In Review

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    From a California official's remarks on a star athlete's contract to another study documenting the regressivity of tax policies across the land, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Employee Experience Strategy Can Boost Law Firm Success

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    Amid continuing business uncertainty, law firms should consider adopting a holistic employee experience strategy — prioritizing consistency, targeting signature moments and leveraging measurement tools — to maximize productivity and profitability, says Haley Revel at Calibrate Consulting.

  • 6 Practice Pointers For Pro Bono Immigration Practice

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    An attorney taking on their first pro bono immigration matter may find the law and procedures beguiling, but understanding key deadlines, the significance of individual immigration judges' rules and specialized aspects of the practice can help avoid common missteps, says Steven Malm at Haynes Boone.

  • Lessons From Country Singer's Personal Service Saga

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    Recent reports that country singer Luke Combs won a judgment against a Florida woman who didn’t receive notice of the counterfeit suit against her should serve as a reminder for attorneys on best practices for effectuating service by electronic means, say attorneys at Jenner & Block.

  • 7 E-Discovery Predictions For 2024 And Beyond

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    The legal and technical issues of e-discovery now affect virtually every lawsuit, and in the year to come, practitioners can expect practices and policies to evolve in a number of ways, from the expanded use of relevancy redactions to mandated information security provisions in protective orders, say attorneys at Littler.

  • Other Views On Administration And Land Tax: SALT In Review

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    From another take on ranking the states' tax agencies to the latest proposal on a different approach to land values, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 5 Litigation Funding Trends To Note In 2024

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    Over the next year and beyond, litigation funding will continue to evolve in ways that affect attorneys and the larger litigation landscape, from the growth of a secondary market for funded claims, to rising interest rates restricting the availability of capital, says Jeffery Lula at GLS Capital.

  • 4 Legal Ethics Considerations For The New Year

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    As attorneys and clients reset for a new year, now is a good time to take a step back and review some core ethical issues that attorneys should keep front of mind in 2024, including approaching generative artificial intelligence with caution and care, and avoiding pitfalls in outside counsel guidelines, say attorneys at HWG.

  • What The Law Firm Of The Future Will Look Like

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    As the legal landscape shifts, it’s become increasingly clear that the BigLaw business model must adapt in four key ways to remain viable, from fostering workplace flexibility to embracing technology, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • 4 PR Pointers When Your Case Is In The News

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    Media coverage of new lawsuits exploded last year, demonstrating why defense attorneys should devise a public relations plan that complements their legal strategy, incorporating several objectives to balance ethical obligations and advocacy, say Nathan Burchfiel at Pinkston and Ryan June at Castañeda + Heidelman.

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