State & Local

  • December 03, 2024

    Ark. Revenues Through Nov. Outpace Estimate By $11M

    Arkansas' net revenue collection from July through November beat forecasts by $11 million, according to the state Department of Finance and Administration in a report released Tuesday.

  • December 02, 2024

    Novo Nordisk Loses Research Credit Tax Fight In Calif. OTA

    Novo Nordisk must include a former affiliate's research expenses from the year it wound down when determining the corporate group's California research credits for later years, the state's Office of Tax Appeals ruled in an opinion released Monday that upheld a $670,000 tax assessment.

  • December 02, 2024

    NC GOP-Led Senate OKs Reducing Income Tax Cap

    North Carolina's income tax cap would fall to 5%, instead of the 7% currently in the state constitution under a constitutional amendment approved Monday by the state Senate.

  • December 02, 2024

    Calif. OTA Says City Must Share $1.2M Jet Fuel Tax Revenue

    A California city must reallocate $1.2 million in use tax revenue received from sale of jet fuel to several other cities, the state Office of Tax Appeals ruled in an opinion released Monday, despite the city's claim that tax revenue should be allocated to the seller's place of business.

  • December 02, 2024

    Cargo Facility Merits Property Tax Break, Mass. Justices Told

    A property leased from the Massachusetts Port Authority to a for-profit cargo enterprise is exempt from property tax because the facility serves a public purpose, the lessee told the state's highest court Monday, urging reversal of a tax board decision.

  • December 02, 2024

    A&O Shearman Tax Pro Jumps To Hogan Lovells In DC

    Hogan Lovells said Monday that it has brought on a former Allen Overy Shearman Sterling tax partner who specializes in spinoffs, cross-border deals and other corporate transactions.

  • December 02, 2024

    Ohio Tax Dept. Finalizes Rules Defining Transient Guests

    Individual rooms set aside for sleeping in a stand-alone structure are considered sleeping accommodations, the Ohio Department of Taxation clarified in a finalized rule Monday.

  • December 02, 2024

    Ala. Dept. Says Couple With Other State Wages Not Domiciled

    A couple was not domiciled in Alabama in 2018 after attaining wages from several other states and using a Texas address for important documents, the Alabama Tax Tribunal ruled.

  • December 02, 2024

    Vt. General Revenue Collection Up $103M From Last Year

    Vermont's general revenue collection from July through October increased by $103 million from the same period last year, according to the state Agency on Administration.

  • December 02, 2024

    Maine Beating Tax Estimates By 8.7% Through October

    Maine's October general revenue collections exceeded estimates by $25.1 million, boosting the state's coffers through the first third of the fiscal year to $157.1 million, or 8.7%, over budget, according to a report by the state Department of Administrative and Financial Services.

  • November 27, 2024

    Key State And Local Tax Takeaways From November

    An election night when voters sent former President Donald Trump back to the White House for a second term also yielded some key decisions on state and local tax ballot measures, making November a highly consequential month in the state and local tax world. Here, Law360 presents key developments to know from the past month.

  • November 27, 2024

    Mich. Bill Would Bar Local Property Tax Caps Tied To Rate Cut

    Michigan would bar local governments from imposing caps on annual property tax revenue that require an automatic rate reduction as part of a bill introduced in the state House of Representatives.

  • November 27, 2024

    City Golf Course Exempt From Property Tax, Fla. Justices Say

    A municipal golf course in Florida is exempt from property taxes despite a management agreement with a for-profit company, the state Supreme Court ruled Wednesday, reversing an appeals court decision.

  • November 27, 2024

    Conn. High Court Snapshot: Bank Regulation, Workers' Comp

    When it convenes for the third term of the season, the Connecticut Supreme Court will hear cases that could affect the scope of the state banking department's authority to determine its own jurisdiction and clarify a workers' compensation benefits law.

  • November 27, 2024

    Mo. Counties Ask Appeals Court To Rethink Quash Of Pot Tax

    Two Missouri counties asked a state appeals court to reconsider its ruling that barred counties from levying cannabis taxes on sales inside municipalities or to transfer the case to the state Supreme Court, arguing the decision misinterpreted the taxing powers that the state constitution confers to local governments.

  • November 27, 2024

    Mich. Revenues In Oct. Rise $26M From Last Fiscal Year

    Michigan's general fund revenue in October beat last year's collection during the same period by $26 million, the state Budget Office said in a report Wednesday.

  • November 26, 2024

    NY Groups, Truckers Say Congestion Pricing Unconstitutional

    A New York teachers union, and coalitions of residents and truckers have told a federal judge that Manhattan's recently resurrected congestion pricing is still unconstitutional and discriminatory, and federal and state transportation agencies shouldn't be allowed to shake their claims just because the tolls will be reduced.

  • November 26, 2024

    Tax-Exempt Benefit Regs Would Give Tribes Overdue Power

    Recently proposed regulations on tribal general welfare benefits would grant tribes sole discretion to determine which programs and services are tax-exempt benefits and, if finalized, would fulfill the long-overdue purpose of a 2014 law meant to give them more deference.

  • November 26, 2024

    Jones Walker Welcomes New Commercial, Tax Atty

    Jones Walker LLP has added a corporate partner who practices tax law and negotiates, structures and drafts complex merger and acquisition transactions, financings and related contracts and agreements, the firm said.

  • November 26, 2024

    Fiserv Entities Lose Bid To Revive Fla. Tax Sourcing Fight

    A Florida state appeals court upheld a lower court's dismissal of challenges filed by a group of Fiserv entities that claimed the state Department of Revenue used an incorrect method to source their receipts.

  • November 26, 2024

    NY Authorizes County, City To Raise Tax Rates On Hotel Stays

    New York authorized Dutchess County and the city of Hudson to increase taxes on hotel and motel stays under legislation signed by Democratic Gov. Kathy Hochul.

  • November 26, 2024

    Ariz. Reps. Urge Exemption Of State Rebates From Federal Tax

    Arizona's one-time state tax rebates issued in 2023 should be exempt from federal taxation, three U.S. House members from the state told House leadership, urging a floor vote on legislation to exclude the income following a federal court decision finding the payments taxable.

  • November 26, 2024

    Del. Net Receipts Through Oct. Up $69M From Last Year

    Delaware's general revenue collection from July through October was $69 million higher than the same period last year, according to a monthly report by the state's Department of Finance.

  • November 26, 2024

    Ore. Tax Dept. Gave Proper Notice Of Adjustment, Court Says

    Oregon's tax department gave proper notice of a $79,000 adjustment to a tax filer's income to reflect the earnings reported by her employer, the state tax court said, rejecting arguments that the department's adjustment notice was legally deficient.

  • November 26, 2024

    Utah General Revenue Collection Through Oct. Up $85M

    Utah's general revenue collection from July through October beat last year's collection during the same period by $85 million, according to a report by the state Tax Commission.

Expert Analysis

  • NY Tax Talk: Questions In Corporate Franchise Tax Regs Case

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    In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.

  • How Attorneys Can Break Free From Career Enmeshment

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    Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.

  • Lawyers With Disabilities Are Seeking Equity, Not Pity

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    Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.

  • Judicial Committee Best Venue For Litigation Funding Rules

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    The Advisory Committee on Civil Rules' recent decision to consider developing a rule for litigation funding disclosure is a welcome development, ensuring that the result will be the product of a thorough, inclusive and deliberative process that appropriately balances all interests, says Stewart Ackerly at Statera Capital.

  • The Strategic Advantages Of Appointing A Law Firm CEO

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    The impact on law firms of the recent CrowdStrike outage underscores that the business of law is no longer merely about providing supplemental support for legal practice — and helps explain why some law firms are appointing dedicated, full-time CEOs to navigate the challenges of the modern legal landscape, says Jennifer Johnson at Calibrate Strategies.

  • How Cos. Can Build A Strong In-House Pro Bono Program

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    During this year’s pro bono celebration week, companies should consider some key pointers to grow and maintain a vibrant in-house program for attorneys to provide free legal services for the public good, says Mary Benton at Alston & Bird.

  • Home Canning Makes Me A Better Lawyer

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    Making my own pickles and jams requires seeing a process through from start to finish, as does representing clients from the start of a dispute at the Patent Trial and Appeal Board through any appeals to the Federal Circuit, says attorney Kevin McNish.

  • Sound Ideas And An Ill-Advised Gamble: SALT In Review

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    From potential reforms in Louisiana to tax incentives for a gambling company in Colorado, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Use The Right Kind Of Feedback To Help Gen Z Attorneys

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    Generation Z associates bring unique perspectives and expectations to the workplace, so it’s imperative that supervising attorneys adapt their feedback approach in order to help young lawyers learn and grow — which is good for law firms, too, says Rachael Bosch at Fringe Professional Development.

  • Congress Can And Must Enact A Supreme Court Ethics Code

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    As public confidence in the U.S. Supreme Court dips to historic lows following reports raising conflict of interest concerns, Congress must exercise its constitutional power to enact a mandatory and enforceable code of ethics for the high court, says Muhammad Faridi, president of the New York City Bar Association.

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

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