State & Local
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October 07, 2025
Fla. Net Revenue Through August Beats Estimate By $114M
Florida's net revenue collection in July and August outpaced a forecast by $114 million, according to the state Department of Revenue.
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October 07, 2025
Vape Cos. And Sellers Urge 4th Circ. To Block NC Regulation
A group of vaping interests is defending its bid to block enforcement of a new North Carolina law regulating the sale of e-cigarettes, saying the state is wrong to argue that the law is not preempted by federal law.
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October 07, 2025
Calif. Allows Tax Break For Solar Property Until Owner Change
A California property tax exclusion for newly built solar energy systems that is set to end in 2027 will continue to apply until there is a change in a qualifying property's ownership under a bill signed by Democratic Gov. Gavin Newsom.
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October 06, 2025
NYC Tribunal Adds ALJ With 25 Years Of Tax Experience
The New York City Tax Appeals Tribunal's Administrative Law Judge Division added an ALJ in September with more than two decades of tax law experience, the second appointment to the division since May after it lacked any ALJs to hear cases for several months.
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October 06, 2025
Calif. OTA Backs Increased Sales Tax Bill For Coffee Shop
A California coffee shop was correctly assessed additional sales tax by the state's tax agency after a review of its books, the Office of Tax Appeals ruled, saying the business failed to present evidence to prove the calculation overstated its sales.
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October 06, 2025
Calif. Gov. Rejects Sales Tax Break For Hydrogen Fuel
California Gov. Gavin Newsom vetoed a bill that would have partially exempted hydrogen fuel from the state's 7.25% sales and use tax.
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October 06, 2025
NY Tribunal Upholds Sales Tax On CBRE Biz's Software
A facilities management business owned by commercial broker CBRE is liable for New York sales tax on its bundled services that included sales of prewritten software, a state panel ruled, affirming a determination that the software was integral to the company's operations.
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October 06, 2025
Social Security Chief Adds Duties As Inaugural CEO Of IRS
The current administrator of the Social Security Administration is adding a new role as the Internal Revenue Service's first chief executive officer, Treasury Secretary Scott Bessent announced Monday.
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October 06, 2025
Arkansas Revenues Through Sept. Beat Forecast By $74M
Arkansas' net general fund revenue from July through September outperformed estimates by $74 million, according to the state Department of Revenue.
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October 06, 2025
NH Total Receipts Through Sept. Down $17M From Forecast
New Hampshire's total receipts from July through September underperformed budget estimates by $17 million, the state Department of Administrative Services reported.
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October 06, 2025
Mass. Revenues Through Sept. Fall $64M Short Of Forecast
Massachusetts general revenue collection from July through September lagged behind estimates by $64 million, according to the state Department of Revenue.
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October 06, 2025
Calif. Extends Sales And Use Tax Breaks For Energy, Transit
California extended by two years a state financing authority's power to provide sales and use tax exclusions for approved alternative energy and transportation projects under a bill signed by Democratic Gov. Gavin Newsom.
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October 03, 2025
Investor Claim Cannabis Co. Seller Hid $16M In Unpaid Taxes
California cannabis company Prime Harvest Inc. claims it was fraudulently induced into buying a cannabis distribution business that was saddled with $16 million in unpaid taxes, asking a state court to force the sellers to take back the distributor.
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October 03, 2025
Mich. Lawmakers OK Fed. Code Decoupling, New Pot Tax
Michigan is slated to decouple from certain business-friendly provisions in this year's federal tax bill and impose a new excise tax on the wholesale price of cannabis under a budget plan approved by state lawmakers Friday.
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October 03, 2025
COST Decries Massachusetts Foreign-Source Income Tax Plan
A Massachusetts proposal supporters said would fight offshore corporate tax avoidance and raise $400 billion annually would violate the U.S. Constitution and place the state at odds with other jurisdictions, the Council on State Taxation told legislators Friday.
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October 03, 2025
NY ALJ Snuffs Out State Penalties On Biz's Cigarettes
A New York administrative law judge scrapped a penalty assessment on a retailer for holding untaxed cigarettes after determining that the state's tax agency failed to present evidence.
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October 03, 2025
Airline Group Raises Concerns With Updates To MTC Rule
A Multistate Tax Commission proposal to update a decades-old sourcing regulation for airlines to account for business practices that didn't exist when the rule was adopted could unnecessarily complicate how airlines calculate their tax liabilities, an industry representative said Friday.
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October 03, 2025
How Hemenway & Barnes, Raines Feldman Beat Pa. 'Jock Tax'
With decades of experience representing athletes in local tax disputes, Hemenway & Barnes LLP partner Stephen Kidder and his team knew from the jump they had a strong argument to overturn the city of Pittsburgh's "jock tax" on nonresident athletes, but scoring a win would ultimately take a yearslong fight that ended with a unanimous ruling from the Pennsylvania Supreme Court last week.
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October 03, 2025
Some Longtime Legal Blogs Go Quiet As Platform Shuts Down
When the online publishing platform Typepad launched more than two decades ago, it became a hub for a then-growing community of law professors and legal bloggers. Its closure this week marked the end of an era that has found some bloggers looking for new homes or opting to call it quits.
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October 03, 2025
Waste Hauler Denied Ohio Sales Tax Break For Fuel
Trash and recycling collector Republic Services' purchases of fuel to power its trucks' equipment don't qualify for a sales tax exemption extended to items attached to or incorporated in motor vehicles, the Ohio Board of Tax Appeals said Friday.
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October 03, 2025
Justices To Weigh Compensation In Tax-Foreclosure Sale
The U.S. Supreme Court agreed Friday to take up a case contending that a deceased homeowner's estate was denied its constitutionally owed compensation when a Michigan county sold a tax-foreclosed property at a fraction of its fair market value.
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October 03, 2025
Texas Net Revenues Down 2.8% From Last Year
Texas net general revenue collection in September fell 2.8% from the same month last year, the state comptroller's office reported.
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October 03, 2025
Alabama's Annual Tax Revenues Increase By $443M
Alabama's general revenue fund collection in the 2024-2025 fiscal year beat the previous year's total by $443 million, the state Department of Revenue reported.
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October 03, 2025
Taxation With Representation: Kirkland, Paul Weiss, Cravath
In this week's Taxation With Representation, video game maker Electronic Arts agrees to be acquired by the Saudi Arabia Public Investment Fund, Silver Lake and Affinity Partners; online mortgage giant Rocket closes its acquisition of rival Mr. Cooper Group; and Berkshire Hathaway acquires international energy company Occidental's chemical business.
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October 03, 2025
Iowa Total Receipts Through Sept. Down $454M
Iowa's total receipts from July through September lagged behind the total for the same period last year by $454 million, the state's Department of Management said.
Expert Analysis
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.