State & Local
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April 04, 2025
La. Sales Tax Will Apply To Some Crane Rentals, Dept. Says
Leases or rentals of cranes with operators in Louisiana will incur sales tax in the same way other tangible property rentals with operators are subject to tax, following the repeal of an exemption for crane rentals, the Louisiana Department of Revenue said.
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April 04, 2025
Mass. Tax Revenue Through March Up $786M From Estimate
Massachusetts tax collection from July through March outpaced a forecast by $786 million, according to a report by the state Department of Revenue.
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April 04, 2025
Taxation With Representation: Ropes & Gray, Paul Hastings
In this week's Taxation With Representation, Siemens AG acquires Dotmatics from Insight Partners, LPL Financial acquires Commonwealth Financial Network, Brookfield Asset Management takes a majority stake in Angel Oak Cos., and TowneBank acquires Old Point Financial Corp.
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April 04, 2025
Iowa Revenue Through March Drops $321M
Iowa general fund revenue from July through March fell by $321 million from the total for the same period last fiscal year, according to a report by the state Department of Management.
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April 04, 2025
Del. Net Revenue Through Feb. Rises $70M
Delaware's net general revenue from July through February outpaced last fiscal year's collection for that period by $70 million, according to a report by the state Department of Finance.
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April 03, 2025
$5.5 Trillion Cost To Making TCJA Permanent, JCT Says
A permanent extension of the 2017 tax overhaul, including the law's expired business provisions, would cost $5.5 trillion including interest over the next decade, according to estimates released Thursday by the Joint Committee on Taxation.
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April 03, 2025
Mass. Appeals Court Backs Tax On Nonresident's $4.7M Gain
A former Massachusetts resident owes tax on a $4.7 million capital gain from the sale of stock in a Massachusetts company he co-founded, a state appeals court ruled Thursday, affirming a decision by the state's Appellate Tax Board.
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April 03, 2025
Denver Used Car Dealer Says Colo. Wrongly Nixed Tax Credit
A Denver used car dealer should be allowed to claim a sales tax credit for tax it paid on used cars sold to customers who eventually defaulted on loan payment plans, the dealer told a Colorado state court.
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April 03, 2025
Insurer Says It Has No Duty To Defend Mich. City In Tax Fight
Insurance company Argonaut said in a federal court complaint Wednesday that it shouldn't have to pay to defend Ann Arbor, Michigan, in a lawsuit alleging that the city's decades-old stormwater drainage charges are an unlawful tax, pointing to the public official liability and financial loss exclusions in the city's policy.
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April 03, 2025
Ky. Took In Tax On Bullion Sales Despite Exemption, Biz Says
The Kentucky Department of Revenue owes an online gold bullion seller a sales and use tax refund for sales made over the past year, the business told a state trial court, saying the department collected the tax despite an exemption.
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April 03, 2025
Accountant Cleared To Testify In Malpractice Case Against Her
An accountant accused of malpractice can testify about whether her actions were reasonable when she allegedly failed to tell a client about a change in tax law stemming from the U.S. Supreme Court's Wayfair decision, a state Business Court judge has ruled.
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April 03, 2025
Ky. Allows Special Property Tax In Development Project Areas
Kentucky authorized taxing districts organized as part of regional economic development projects to impose a special tax on property located within their boundaries under a bill signed by Gov. Andy Beshear.
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April 03, 2025
Ark. Senate Committee Advances Market-Based Sourcing
Arkansas would change how it sources receipts for multistate businesses paying corporate income tax from a cost-of-performance model to a market-based model under a bill advanced by a state Senate committee.
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April 02, 2025
Trump Unveils New Tariffs On Dozens Of Countries
President Donald Trump announced sweeping tariffs on major trading partners Wednesday, including a 10% rate on all goods entering the U.S. to take effect later this week, in a "declaration of economic independence" he says will jump-start domestic industry and production.
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April 02, 2025
Judge Backs Mo. Tax Commission's Property Value Rollback
The Missouri State Tax Commission was within its authority to order a Missouri county to reduce property valuations it made on most residential properties following 2023 assessments, a circuit court judge ruled, disagreeing with the county that assessments were done correctly and the commission's order was illegal.
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April 02, 2025
Senate GOP Plan Would Extend TCJA, Allow $1.5T In Tax Cuts
Senate Budget Committee Republicans released a budget proposal Wednesday that would permanently extend the Tax Cuts and Jobs Act and allow for up to $1.5 trillion in other tax cuts.
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April 02, 2025
Pa. Court Revives Abandoned Tax Appeal For School District
A property assessment appeal can move forward at the request of a school district despite the property owners moving to discontinue the case, the Pennsylvania Commonwealth Court ruled, saying the district was entitled to a resolution of the dispute.
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April 02, 2025
Montana Revenue Drops $59M Through March
Montana's general fund revenue collection from July through March dropped roughly $59 million from last year, according to a report by the state Department of Revenue.
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April 02, 2025
Ind. To Provide Tax Breaks For WNBA All-Star Game, Events
Indiana will provide various tax exemptions for the WNBA All-Star Game and related events to be held in the state this summer under a bill signed by the governor.
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April 02, 2025
Fla. Net Revenues Through Feb. Beat Estimates By $694M
Florida's general fund revenue from July through February outpaced estimates by $694 million, according to a report by the state Office of Economic Demographic Research.
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April 02, 2025
W.Va. Revenue Through March Up $101M From Estimate
West Virginia's general fund revenue collection from July through March beat a budget estimate by $101 million, according to a report by the state Budget Office.
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April 02, 2025
Mich. Will Allow Filing Extensions For Storm Victims
Michigan taxpayers who reside in counties affected by severe winter storms will be able to request an extension of state filing and payment deadlines, the state Treasury Department announced.
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April 01, 2025
NRA Says Colo. Excise Tax On Gun Sales Is Unconstitutional
The National Rifle Association and other gun rights advocates have filed a lawsuit in Colorado state court challenging a voter-approved tax on the sale of firearms, contending the tax lacks the historical grounding to pass recent U.S. Supreme Court tests for laws limiting Second Amendment rights.
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April 01, 2025
NJ Cigar Co.'s Tax Base Dispute Teed Up For Trial
A cigar seller that is subject to tobacco tax in New Jersey will get a chance at trial to show the wholesale price that should be used to calculate the company's tax base, the New Jersey Tax Court said Tuesday.
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April 01, 2025
Calif. AG Backs Latest Bid To Extend False Claims Act To Tax
California would make another attempt to expand the state's False Claims Act to include tax matters, according to legislation filed in the state Senate, with the support of the state attorney general.
Expert Analysis
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Exploring An Alternative Model Of Litigation Finance
A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.
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Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.
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A Vision For Economic Clerkships In The Legal System
As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.
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E-Discovery Quarterly: Recent Rulings On Text Message Data
Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.
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Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts
There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.
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NY Tax Talk: Primary Function Is Key Analysis For Sales Tax
Two sales tax cases recently decided by New York's Appellate Division illustrate why both taxpayers and the state's Department of Revenue subscribe to the primary function test, a logical way to determine whether business transactions are subject to sales tax, say Elizabeth Cha and Jeremy Gove at Eversheds Sutherland.
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Time To Fix NYC's Broken Property Assessment System
A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.