State & Local

  • August 01, 2025

    NY Tax Bill Settled By Partner Who Alleged Double Taxation

    A New York resident who is the partner of a Connecticut-based asset management company has chosen to settle her case over the resident income tax credit she was denied in New York.

  • July 31, 2025

    Uber's Allies Say Georgia Tax Violates Separation Of Powers

    Georgia's highest court should review and reverse an appellate panel's decision that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, a professor and business groups told the Georgia Supreme Court.

  • July 31, 2025

    Mich. Supporters Say High Earner Ballot Initiative Moves On

    Supporters of a proposed constitutional amendment in Michigan that would levy an additional 5% tax on income over $500,000 are prepared to move forward in their efforts to put the initiative on the ballot despite a split vote Thursday from an advisory board.

  • July 31, 2025

    Tax Court OKs IRS Penalties On Captive Insurance Deductions

    A Florida business must pay penalties for underreporting six years of income, the U.S. Tax Court ruled Thursday, finding it couldn't take deductions for payments to a microcaptive insurance arrangement that didn't actually qualify as insurance.

  • July 31, 2025

    La. Board Allows Oil Co.'s Late Appraisal In Assessment Fight

    A Phillips 66 oil refinery can submit an appraisal of its property ordered before its assessment challenge was filed even though the company didn't receive the appraisal until after the deadline for evidence, the Louisiana Board of Tax Appeals ruled, reversing the state Tax Commission.

  • July 31, 2025

    Chevron's $14.8M Apportionment Claim Rejected In Oregon

    Chevron may not include commodity hedging receipts in apportionment calculations for its Oregon corporation excise taxes, the state's tax court said, rejecting the company's claim for a $14.8 million refund.

  • July 31, 2025

    Co. Pitches $33B Data Center Hub In Ariz. Opportunity Zone

    One of the largest private landowners in Arizona on Thursday pitched a $33 billion project to build the biggest data center industrial park in the state on a 3,300-acre site in a federal opportunity zone.

  • July 31, 2025

    Ohio Bill Seeks To Allow County Pot Taxes Via Referendum

    Ohio would authorize counties to impose an excise tax on the sale of adult-use marijuana if the tax is approved by a majority of voters via a ballot measure in a general or special election under a bill introduced in the state Senate.

  • July 31, 2025

    La. Co.'s Tobacco Wraps Not Subject To Higher Excise Rate

    Louisiana's increased tobacco excise tax rate doesn't apply to a tobacco wholesaler's sales of wraps because the wraps are considered nonsmoking tobacco products, the state Board of Tax Appeals found, overruling the state Department of Revenue.

  • July 31, 2025

    Ore. Farm Tax Break Wrongly Denied, Court Says

    An Oregon property was wrongly disqualified from a tax break for farm use, the state's tax court said, agreeing with the owners that the county assessor failed to take the required steps for its decision, including a site visit.

  • July 31, 2025

    Ind. Meat Co. Can Have Use Exemption, Dept. Says In Reversal

    An Indiana meat packing company should be allowed a use tax exemption for cooler and freezer equipment because the equipment qualifies for a predominant use exemption, the Department of State Revenue said, reversing its earlier determination.

  • July 30, 2025

    Peacock Says Maryland's Digital Ad Tax Violates ITFA

    Maryland's digital advertising tax violates the federal Internet Tax Freedom Act by applying only to electronic commerce, Peacock TV told the state tax court Wednesday, providing witnesses who highlighted similarities between digital and traditional advertising methods.

  • July 30, 2025

    Tax Overhaul Is Mixed Bag For Interest Expense Deductions

    Companies that are eager to increase their interest expense deductions under the new federal tax overhaul may end up with a smaller tax break than expected due to how the law factors their foreign income into the deduction calculation.

  • July 30, 2025

    Groups Warn IRS Policy Shift Could Beget Dark Money Deluge

    Leaders of national nonprofit organizations said Wednesday that the IRS' efforts to weaken a 71-year-old tax law banning churches from endorsing political candidates would lead to unlimited amounts of untraceable campaign contributions flowing through the nonprofit sector.

  • July 30, 2025

    Dechert Adds Tax Pro From PwC In DC

    Dechert LLP has continued to grow its financial services platform in Washington, D.C., with the hire of a partner from PwC.

  • July 30, 2025

    Ore. Clarifies Info Disclosure For Enterprise Zone Tax Breaks

    Oregon specified which of a business's records are exempt from disclosure when applying for an enterprise zone property tax exemption and clarified eligibility requirements under a bill signed by the governor.

  • July 30, 2025

    Car Dealer Seeks Oral Arguments In Ohio High Court Tax Fight

    A West Virginia car dealer should be able to present its case in its Ohio commercial activity tax fight to the Ohio Supreme Court in oral arguments, the dealer told the justices Wednesday.

  • July 30, 2025

    Michigan General Revenue Through June Up $901M

    Michigan's general revenue fund revenue from October through June outpaced last year's collection by $901 million, according to the State Budget Office in a report released Wednesday.

  • July 29, 2025

    Conn. Resident Asks NY Panel To Negate Tax On Remote Work

    A Connecticut resident who teaches at a New York university asked a New York state appeals court to grant him a tax refund for days he worked from home, arguing the state unconstitutionally stretched its taxing authority into Connecticut, according to a petition made public Tuesday.

  • July 29, 2025

    Mass. Couple's Push For Lower Home Value Falls Short

    A Massachusetts couple's claim that their home was dated and overvalued by a local assessor was rejected by a state board, which found shortcomings in their sales comparison analysis.

  • July 29, 2025

    DC Council Rejects Capital Gains Tax Boost In Budget

    Washington, D.C., council members narrowly rejected a proposal to impose a capital gains surcharge on high-income earners, passing a funding package that would block the district's earned income tax credit and expand gambling.

  • July 29, 2025

    State & Local Tax Atty Rejoins Pillsbury In San Francisco

    Pillsbury Winthrop Shaw Pittman LLP continues expanding its tax team, welcoming a state and local tax expert who worked several years as a solo practitioner back to the firm as a partner in its San Francisco office.

  • July 29, 2025

    Colo. Conservative Group Says New OT Law Violates TABOR

    Colorado's new overtime law, which requires overtime deducted from federal gross income to be added back to a taxpayer's federal taxable income for state income tax, violates the state's Taxpayer's Bill of Rights, a conservative advocacy group told a state district court.

  • July 29, 2025

    Calif. Allows Retroactive Tax Exclusion For Solar Property

    California will allow the purchaser of a new property a three-year window to apply for a property tax exclusion for solar energy systems under a bill signed by Gov. Gavin Newsom.

  • July 29, 2025

    Utah Justices Back Tax On Spouse Of University Student

    The husband of a Utah resident is on the hook to pay income tax despite having resided in another state, the Utah Supreme Court said, ruling that because his wife was attending college in the state, he also qualified as a domiciled resident.

Expert Analysis

  • Planning Law Firm Content Calendars: What, When, Where

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    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.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    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.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    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.

  • The Big Issues A BigLaw Associates' Union Could Address

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    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.

  • It's Time For A BigLaw Associates' Union

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    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.

  • How Justices Upended The Administrative Procedure Act

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    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.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    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.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    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.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    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.

  • Going The Extra Miles: SALT In Review

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    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.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    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.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    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.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    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.

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