State & Local

  • April 23, 2024

    Ark. Sales Tax Applies To Flight Tours, Dept. Says

    A company that operates aircraft sightseeing tours out of an Arkansas airport is properly charging sales tax on each reservation, the state Department of Finance and Administration said in a letter. 

  • April 23, 2024

    Colo. Panel OKs Ballot Measure To Cap Property Tax Hikes

    Colorado voters could decide whether to limit local property tax revenue growth under a ballot measure proposed in a resolution approved by a House panel.

  • April 23, 2024

    Pa. Sales Tax Applies To Sparkling Water, Court Affirms

    Pennsylvania's sales tax applies to purchases of sparkling water because the water is considered a soft drink that is subject to tax, a state court affirmed. 

  • April 23, 2024

    Ky. To Exempt Some EV Charging Stations From Excise Tax

    Kentucky will exempt electric vehicle charging stations with a charging capacity of less than 20 kilowatts from the state's excise tax on electric vehicle power under a bill signed by the governor.

  • April 22, 2024

    Seattle Property Owners Can't Use COVID To Stop $160M Tax

    A Washington appeals court said on Monday that Seattle can keep a $160 million property tax to pay for waterfront improvements, in an opinion that rejected an argument that diminished property values after COVID-19 should force the city to recalculate the tax.

  • April 22, 2024

    Pepperidge Farm Says P.L. 86-272 Bars Ill. Tax On NJ Affiliate

    Pepperidge Farm asked the Illinois Independent Tax Tribunal to vacate a roughly $944,000 corporate tax assessment, arguing that P.L. 86-272 shielded an out-of-state affiliate's sales-related activities from Illinois income tax.

  • April 22, 2024

    Colo. Sales Tax Can't Touch Netflix Subscriptions, Judge Says

    A Colorado judge has sided with Netflix Inc. in a fight with the state over whether its streaming service subscriptions are subject to sales tax, finding that because the subscriptions can't be physically touched, they don't fit the law's definition of "tangible" property.

  • April 22, 2024

    NY Creates New Affordable Housing, Conversion Tax Breaks

    Developers in New York City could qualify for new property tax abatement programs for building affordable housing and converting office buildings into affordable housing units under the New York state budget that Democratic Gov. Kathy Hocul signed into law.

  • April 22, 2024

    Iowa Lowers Tax Rates For Captive Insurance Premiums

    Iowa will lower the tax rates imposed on some captive insurance companies' reinsurance premiums under a bill signed into law by the governor.

  • April 22, 2024

    La. Water Pump Charge Dispute Will Go To Trial

    A trial will be needed to decide whether two Louisiana water companies are correct in arguing that a conservation district's charges for pumping water are considered taxes, the state Board of Tax Appeals ruled.

  • April 22, 2024

    North Carolina Revenue Through March Up $434M

    North Carolina's total revenue collection from July through March was $434 million higher than during the same period last year, according to a report by the state controller office.

  • April 22, 2024

    Miss. Tax Collections In March Top Previous Year By $34M

    Mississippi collected $34 million more in tax revenue from July through March compared with the same period last year, the state Department of Revenue said.

  • April 22, 2024

    Alaska High Court Blocks City From Collecting Back Tax

    An Alaskan city that successfully challenged the state's oil and gas property tax system can't assess taxes on the property from the start of the appeal nearly 20 years ago, the state's high court ruled.   

  • April 22, 2024

    Minn. Tax Panel OKs Corp. Disclosures, Reporting Study

    Minnesota would require disclosure of some tax information of large corporations and would examine the state's corporate tax base, including the prospect of worldwide combined reporting, under legislation approved by a House committee.

  • April 22, 2024

    Colo. To Forgive Underpayments Caused By State's Bad Info

    Colorado will hold vendors harmless for underpayments of sales or use tax caused by errors in a state Department of Revenue information system database under a bill signed by Democratic Gov. Jared Polis.

  • April 22, 2024

    Ex-NJ Mayor Used Office To Get Job From Atty, AG Says

    The former mayor of Wildwood, New Jersey, has been indicted on new charges accusing him of using his elected position to obtain a job from a city attorney and of not paying state taxes on his earnings from that position, New Jersey Attorney General Matthew J. Platkin announced Monday.

  • April 22, 2024

    Colo. Will Standardize Booking Sites' Reporting Requirements

    Accommodation intermediaries used to book lodging in Colorado would be treated the same as a marketplace facilitator and won't be required to do additional reporting under a bill signed by Gov. Jared Polis. 

  • April 22, 2024

    Trump, NY AG Reach Deal To OK $175M Fraud Appeal Bond

    Donald Trump's lawyers agreed Monday to bond conditions requiring the former president to give up control of his $175 million cash deposit pending appeal of a $465 million civil fraud judgment, staving off scrutiny from both the New York attorney general and the judge who entered the award.

  • April 22, 2024

    NY Offers Tax Credits To News Cos. For Employee Costs

    New York will offer income tax credits to independently owned print and broadcast news companies for job creation and retention under a budget bill signed by Gov. Kathy Hochul.

  • April 22, 2024

    Mo. Tax Board Says Horse Breeding Farm Is Agricultural Land

    A Missouri property used to breed and care for horses that are shown at shows should have been classified as agricultural instead of commercial, the state tax commission ruled.

  • April 22, 2024

    Ohio City Tax Applies To Deloitte Remote Worker, Board Says

    A former Deloitte employee who lived and worked outside Cincinnati during the coronavirus pandemic is liable for the city's income tax during the period after the Ohio Board of Tax Appeal ruled Monday that recent precedent in a similar case applied. 

  • April 22, 2024

    Mass. Justices Say For-Profit Biz Can't Duck Billboard Tax

    A for-profit advertisement company cannot get a tax exemption for its management of billboards owned by the Massachusetts Bay Transit Authority, the state's high court said Monday.

  • April 22, 2024

    Colo. House OKs Ballot Measure On Betting Tax Revenue

    Colorado voters would decide whether to let the state keep and spend certain sports betting tax revenue rather than refunding it to casinos under legislation passed by the state House to place the question on the November ballot.

  • April 22, 2024

    Okla. To Expand Property, Income Tax Break For Airports

    Oklahoma will expand a property and income tax exemption for municipally owned airports in the state under a bill signed by the governor.

  • April 22, 2024

    Coverage Recap: Day 1 Of Trump's NY Hush Money Trial

    Law360 reporters are providing live updates from the Manhattan criminal courthouse as Donald Trump goes on trial for allegedly falsifying business records related to hush money payments to adult film actress Stormy Daniels ahead of the 2016 election. Here's a full recap from day one.

Expert Analysis

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • Tips For Litigating Against Pro Se Parties In Complex Disputes

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    Litigating against self-represented parties in complex cases can pose unique challenges for attorneys, but for the most part, it requires the same skills that are useful in other cases — from documenting everything to understanding one’s ethical duties, says Bryan Ketroser at Alto Litigation.

  • Pro Bono Work Is Powerful Self-Help For Attorneys

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    Oct. 22-28 is Pro Bono Week, serving as a useful reminder that offering free legal help to the public can help attorneys expand their legal toolbox, forge community relationships and create human connections, despite the challenges of this kind of work, says Orlando Lopez at Culhane Meadows.

  • The Pop Culture Docket: Judge Espinosa On 'Lincoln Lawyer'

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    The murder trials in Netflix’s “The Lincoln Lawyer” illustrate the stark contrast between the ethical high ground that fosters and maintains the criminal justice system's integrity, and the ethical abyss that can undermine it, with an important reminder for all legal practitioners, say Judge Adam Espinosa and Andrew Howard at the Colorado 2nd Judicial District Court.

  • Permanence And Other Elusive Notions: SALT In Review

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    From a Michigan income tax that may or may not be permanent to a victory in court for online travel companies, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Newman Suspension Shows Need For Judicial Reform

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    The recent suspension of U.S. Circuit Judge Pauline Newman following her alleged refusal to participate in a disability inquiry reveals the need for judicial misconduct reforms to ensure that judges step down when they can no longer serve effectively, says Aliza Shatzman at The Legal Accountability Project.

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