State & Local
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October 24, 2025
Minn. Justices Urged To Uphold Indirect Audit Of Liquor Seller
An indirect audit of a liquor retailer correctly determined its taxable sales, the Minnesota revenue commissioner told the state Supreme Court, urging it to uphold a state tax court decision and a $639,000 assessment spanning six years.
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October 24, 2025
Trump Ends Canada Trade Talks Over Ontario's Reagan Ad
President Donald Trump said he ended trade negotiations with Canada because of an advertisement by Ontario's provincial government featuring critical remarks about tariffs by President Ronald Reagan.
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October 24, 2025
Pa. Court Nixes Property Owner's Additional Refund Request
The Pennsylvania Commonweath Court cannot grant a property owner an additional property tax refund after a school district was required to recalculate one county's tax burden because issues of material fact remain in the case, the court said.
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October 24, 2025
Taxation With Representation: Latham, Wachtell, Gibson Dunn
In this week's Taxation With Representation, Meta announces a joint venture with Blue Owl Capital to fund the development of a data center campus in Louisiana, private equity giants acquire medical technology company Hologic Inc., and National Fuel Gas Co. buys CenterPoint Energy Inc.'s Ohio natural gas utility business.
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October 24, 2025
Mass. Appeals Court Finds No Evidence To Drop Home's Value
A Massachusetts homeowner failed to show that a local assessor overvalued his property and made procedural errors, the state appeals court ruled Friday, upholding his property's value.
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October 23, 2025
Ex-Mich. Speaker Aide Cops To Embezzlement, Will Testify
A former top staffer for former Michigan House Speaker Lee Chatfield pled guilty to embezzling from a political nonprofit while working for the state and, as part of a plea deal, has agreed to provide "truthful testimony in future hearings," according to an announcement made Thursday.
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October 23, 2025
Mass. Tax Break Bill For Urban Farms Advances
Massachusetts would allow municipalities to create an agricultural property tax break for small urban farm plots under a bill reported favorably by a state legislative panel.
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October 23, 2025
Mass. Panel Advances Limit On Tax Break For Green Energy
Massachusetts would clarify and limit a property tax exemption for renewable energy facilities providing on-site power under a bill endorsed by a legislative panel.
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October 23, 2025
Ill.'s Pritzker Skewers Chicago Mayor's 'Head Tax' Revival Plan
Illinois Gov. J.B. Pritzker slammed the Chicago mayor's proposal to revive a so-called head tax that's based on the number of workers a company employs, saying the levy would punish businesses that invest in the city.
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October 23, 2025
NY Couple Fail To Show Domicile Change, Tribunal Affirms
A couple who used to live in New York failed to prove they had fully transitioned their lives to Florida and establish domicile there, the New York Tax Appeals Tribunal said, affirming an administrative law judge's ruling.
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October 23, 2025
La. Revenue Dept. Outlines Tax Rules For Transportation Fees
Transportation charges typically incur Louisiana state sales and use tax if they are applied to transactions involving goods or digital products that are taxable, the state Department of Revenue said in a bulletin.
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October 23, 2025
Ill. House Measure Seeks Tax On Incomes Over $1M
Illinois would propose an amendment to the state constitution to impose an additional income tax equal to 3% of a person's net income above $1 million under a joint resolution filed in the state House of Representatives.
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October 23, 2025
Colo. Revenues In September Rise $30M From Last Year
Colorado's total revenue collection in September outpaced last year by $30 million, according to the state Department of Revenue.
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October 22, 2025
Banks Want Ill. Fee Law Block Extended To Card Networks
Banking industry groups urged an Illinois federal judge Wednesday to permanently block an Illinois law that bans swipe fees on tax and tip portions of payment card transactions, arguing she has already correctly held that national banks are federally preempted from its reach, and that the court should extend that relief to card networks and others involved in the payment process.
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October 22, 2025
Partnership Tax Sourcing Guidelines Unveiled By MTC Group
The Multistate Tax Commission group working on state taxation of partnerships released Wednesday a set of recommendations for sourcing partnership income and said it would use those recommendations as a guide for states to use.
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October 22, 2025
SC Counties Can Fund Works With Future Sales Tax Revenue
South Carolina counties that have begun work on a capital project before imposing a local option sales and use tax to help with funding may pay for it another way and then be reimbursed when the tax is approved by voters, the state tax agency said Wednesday.
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October 22, 2025
Challenge To Calif. Apportionment Change Stalled By Court
Cases brought by two groups challenging a California law that could prevent taxpayer wins, like the decision allowing Microsoft to include all its foreign income in its sales factor denominator, are not ripe for review, a state court said.
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October 22, 2025
Fla. Biz Entitled To Interest On $3.2M Gas Tax Refund
A Florida fuel company is owed interest on its $3.2 million refund of gas tax that was paid twice, the state appeals court ruled Wednesday, because state statute requires interest to be paid.
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October 22, 2025
Calif. Cannabis Excise Tax Covers Purchaser's Entire Bill
Taxable gross receipts from California cannabis sales encompass the entire amount paid by the purchaser, including credit card fees, handling fees and mandatory plastic bag purchases, the California Department of Tax and Fee Administration clarified.
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October 22, 2025
COST Urges Ky. Justices To Reject Walgreens' Tax Valuations
Kentucky's Supreme Court should reverse an appeal court's ruling finding that a local assessor correctly took above-market contract rents into consideration when valuing several Walgreen store properties, the Council on State Taxation said, because it unfairly raised their assessed values.
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October 22, 2025
Capital One Freed From Fla. Tax On Interest, Swipe Charges
Two Capital One entities don't owe Florida taxes on credit card interest and interchange fees stemming from transactions involving Florida customers because the banks didn't receive the income at issue inside the state, a Florida court ruled in an opinion made public Wednesday.
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October 22, 2025
Mich. House OKs Excluding Device Trade-Ins From Tax
Credit given by businesses to Michigan customers for trading in portable electronic devices would be exempt from sales and use tax under bills passed by the state House of Representatives.
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October 22, 2025
Ala. Tribunal Grants Full Exemption Of Wastewater Equipment
An Alabama company is entitled to a full sales tax exemption for its purchases of equipment used in wastewater management, the state tax tribunal ruled, reversing the state Department of Revenue's position.
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October 22, 2025
Ariz. Revenue Through Sept. Beats Estimate By $148M
Arizona's general fund collection from July through September was $148 million stronger than estimated, the state's Joint Legislative Budget Committee reported.
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October 22, 2025
NY Bill Seeks Clean Energy Payment Exemption For Tax Caps
New York would exempt payments in lieu of taxes for renewable energy projects from local governments' property tax cap calculations under a bill introduced in the state Assembly.
Expert Analysis
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A Cold War-Era History Lesson On Due Process
The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.
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How BigLaw Executive Orders May Affect Smaller Firms
Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.
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Lawsuits Shouldn't Be Shadow Assets For Foreign Capital
Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.
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How To Accelerate Your Post-Attorney Career Transition
Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.
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Measuring And Mitigating Harm From Discriminatory Taxes
In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.
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Adapting To Private Practice: From DOJ Leadership To BigLaw
The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.
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Law Firm Executive Orders Create A Legal Ethics Minefield
Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.
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Firms Must Embrace Alternative Billing Models Or Fall Behind
As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.
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What Is Right And What Is Not: SALT In Review
From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Attorneys Can Master The Art Of On-Camera Presence
As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.
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Adapting To Private Practice: From Fed. Prosecutor To BigLaw
Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.
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Firms Still Have Lateral Market Advantage, But Risks Persist
Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.
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Making The Opportunity Zones Program Great At Last
As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.