State & Local
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November 20, 2025
Tax Group Knocks NYC Internet Activity Rule Change Plan
New York City's first round of proposed rules following its updated interpretation of P.L. 86-272 would have a detrimental impact on businesses providing internet-based services, a taxpayer advocacy group said during a hearing Thursday.
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November 20, 2025
SC Retailers Must Post Senior Sales Tax Break, Dept. Says
South Carolina retailers are required to post a sign at each entrance or cash register advising residents who are at least 85 years of age that they are eligible for a lower sales tax rate, the state Department of Revenue said in a ruling published Thursday.
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November 20, 2025
Ohio Senate OKs Inflation-Related Property Tax Increase Caps
Ohio would institute inflation-related caps on certain property tax increases and raise property tax credits for certain homeowners under a package of bills approved by the state Senate.
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November 20, 2025
Ore. Tax Court Slashes Health Club Property Value By $1M
An Oregon health club that was under renovation was overvalued by a local assessor and should have its value decreased by roughly $1 million, the state tax court said in a decision.
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November 20, 2025
Del. Decouples Parts Of Tax Code From Fed. Budget Law
Delaware decoupled parts of its tax code from certain provisions of the federal budget law enacted in July for state corporate and personal income tax purposes under a bill signed by the governor.
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November 19, 2025
A&E Wins Interest Deduction Fight In NYC Tax Tribunal
A&E Television Networks can claim a New York City unincorporated business tax deduction for interest expenses that were deductible at the federal level, the city Tax Appeals Tribunal ruled Wednesday, saying the city's tax law generally conforms to the federal code.
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November 19, 2025
Vehicle Fleet Leasing Co. Says NY Wrongly Assessed $3M Tax
A vehicle fleet leasing firm should be allowed $3.1 million in sales tax credits for reductions to rental charges made at the end of its leases, the company told a New York appeals court Wednesday.
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November 19, 2025
Tax Court Substance Ruling Offers Silver Lining For Taxpayers
Even though the U.S. Tax Court upheld stiff penalties under the economic substance doctrine against an eye doctor's microcaptive arrangements, the opinion generally favored taxpayers by clarifying that the IRS faces limits on when it can invoke the doctrine to audit transactions.
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November 19, 2025
Ore. Tax Court Lets Property Owner Amend Complaint Again
An Oregon homeowner can file a third amendment to his challenge of his property's valuation for 2022-2023 after the state tax court rejected the man's second amended complaint, the court ruled.
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November 19, 2025
NJ Revenue Through Oct. $427M Higher Than Last Year
New Jersey's general fund revenue collection from July through October beat last year's total during the same time frame by $427 million, according to the state Department of the Treasury.
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November 19, 2025
NY Senate Bill Would OK Added City Tax On Income Over $1M
New York state would authorize cities imposing personal income taxes to levy an additional local income tax on residents earning more than $1 million annually under a bill introduced in the state Senate.
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November 18, 2025
18 States OK Marketplace Tax Assurance Form, MTC Rep Says
A form certifying that marketplace sellers won't incur sales tax obligations on sales made through marketplace facilitators is ready to be added to the Multistate Tax Commission's website because 18 states agreed to accept the document, an MTC director said Tuesday.
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November 18, 2025
Wis. Justices Urged To Grant Tax Break To Catholic Charities
The New Civil Liberties Alliance urged the Wisconsin Supreme Court to grant a group of Catholic charities an unemployment tax exemption in light of the U.S. Supreme Court's ruling that the state's application of a religious activities test on the charities was unconstitutional.
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November 18, 2025
US Asks To Join Cruise Industry's Challenge To Hawaii Tax
The federal government should be allowed to join a cruise industry trade group's case against the state of Hawaii and several counties over the extension of a transient occupancy tax to cruise passengers, the U.S. Department of Justice told a Hawaii federal court.
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November 18, 2025
Del. House OKs Decoupling Parts Of Tax Code From Fed. Law
Delaware would decouple parts of its tax code from certain provisions of the federal budget law enacted in July under a bill passed by the state House of Representatives.
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November 18, 2025
Mich. Tribunal Says Stock Transfers Uncap Property's Value
The transfer of shares among three owners of a company that owned a Michigan property was enough to uncap the property's tax value, the Michigan Tax Tribunal ruled, rejecting a challenge to a local assessor's decision.
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November 18, 2025
Ind. Tax Court Nixes 'Less Egregious' Assessment For Kohl's
An Indiana tax board erred when it relied on flawed appraisals of a Kohl's department store prepared by experts and chose the "somewhat less egregious" arguments of the company in lowering the valuations by nearly half, the state tax court said.
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November 18, 2025
3 Things To Know About Florida v. California At High Court
Florida startled many in the state tax community in late October by telling the U.S. Supreme Court the state has been harmed by a special tax rule that California uses along with its single-sales-factor apportionment method. Here, Law360 explores things to know about the case.
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November 18, 2025
Ill. Revenue Through Oct. Beats Budget Forecast By $193M
Illinois general revenue collection from July through October beat estimates by $193 million, according to the Office of Management and Budget.
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November 17, 2025
NY Panel Probes Software Use In Temp Firm's $1M Tax Fight
Justices on a New York state appeals court grappled Monday with whether a company that helps businesses hire and manage temporary workers owes about $1 million in state sales tax because it provides its clients with software to execute its services.
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November 17, 2025
NY Senator Pitches Bill To Regulate, Tax Hemp Beverages
A New York state senator has prefiled a bill to regulate the sale of intoxicating hemp cannabinoid beverages while levying a 10% tax on them.
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November 17, 2025
Ore. Subtraction For Retirement Distribution OK'd By Court
An Oregon couple is entitled to a subtraction from state income for a retirement plan distribution, the state tax court said, rejecting the state tax department's argument that it should be disallowed because the original contributions were rolled over from an ineligible plan.
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November 17, 2025
Del. Justices Find School Districts' Tax Rates Constitutional
A group of Delaware school districts that were allowed to impose a split property tax rate can keep their different rates for residential and nonresidential properties, the state Supreme Court ruled.
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November 17, 2025
MVP: Sullivan & Cromwell's Isaac Wheeler
Isaac Wheeler of Sullivan & Cromwell LLP's tax practice advised RedBird Capital Partners on the Skydance and Paramount deal, helped xAI and X on a $113 billion transaction related to their merger and guided Tishman Speyer on its $3.5 billion refinancing of Rockefeller Center, earning him a spot as one of the 2025 Law360 Tax MVPs.
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November 17, 2025
RI Revenue Through Oct. Beats Forecast By $45M
Rhode Island's general revenue collection from July through October totaled $45 million more than an estimate, according to the state Department of Revenue.
Expert Analysis
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.
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When US Privilege Law Applies To Docs Made Outside The US
As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.
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The Right Direction Is South: SALT In Review
From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.