State & Local

  • April 04, 2024

    Mo. Senate OKs Fee Exemption For Streaming, Satellite Cos.

    Missouri would exempt streaming and satellite television companies from local franchise fees under a bill the state Senate approved Thursday, while localities remain embroiled in litigation alleging Netflix, DirecTV and similar companies failed to pay millions of dollars of the charges.

  • April 04, 2024

    Hawaii Cannabis Legalization Bill Dies In State House

    An effort to legalize adult-use marijuana in Hawaii is effectively dead for this legislative session after Democrats in the state House of Representatives announced they would not deliberate any further on a proposal that had already cleared the state Senate this year.

  • April 04, 2024

    Massachusetts Revenues Through March Down $4M

    Massachusetts' total revenue collection from July through March came in nearly unchanged from the same period last fiscal year, declining by $4 million, according to a report by the state Department of Revenue.

  • April 04, 2024

    Arkansas Revenues Down From Previous Year

    Arkansas' general revenue from July through March came in 1.6% higher than projected, but down 5.6% from the same period last year, the Department of Finance and Administration announced.

  • April 04, 2024

    Iowa General Revenue Collection Through March Up $267M

    Iowa collected $267 million more in tax revenue from July through March than the same period last year, according to a monthly report by the state Department of Management.

  • April 04, 2024

    Md. House OKs Extending Tax Exemption For Aircraft Parts

    Maryland would extend a sales tax exemption for aircraft parts and equipment under a bill passed in the House of Delegates on Thursday.

  • April 04, 2024

    Fla. Revenue Collection Through Feb. $292M Above Estimate

    Florida collected $292 million more in net revenue from July through February than the amount the state had forecast, according to a monthly revenue report by the state's Office of Economic and Demographic Research.

  • April 04, 2024

    Mo. Senate Advances Referendum On Digital Products Tax

    Missouri voters would decide in November whether to allow the state to tax sales of subscriptions and licenses for digital products under a joint resolution approved Thursday by the state Senate.

  • April 04, 2024

    Va. Ups Income Tax Credits For Landlords In Housing Program

    Virginia doubled the maximum amount of income tax credits that may be issued to qualifying landlords who participate in a housing choice voucher program under a bill signed by Gov. Glenn Youngkin.

  • April 04, 2024

    Md. Lessee Owes Tax On Gov't Property, Appeals Court Says

    A lessee of government property in Maryland that was sublet to other users was correctly denied a partial property tax abatement, the state appeals court has said, even though some subtenants were government entities.

  • April 04, 2024

    Ala. Revenue Collection Through March Down $110M

    Alabama's revenue collection from October through March was $110 million lower than during the same period in the previous fiscal year, the state Department of Revenue reported.

  • April 04, 2024

    Texas General Revenue Through March Lower Than Last Year

    Texas' net revenue collection from September through March was lower compared with the same period in the last fiscal year, according to a report by the state comptroller's office.

  • April 04, 2024

    DC Mayor Pitches Sales Tax Hike, Combined Reporting

    The District of Columbia would boost its sales tax rate, require combined reporting for corporations and increase payments for its paid leave program under a budget proposal by Mayor Muriel Bowser aimed at eliminating the district's projected budget shortfall.

  • April 03, 2024

    Trump's Late Immunity Motion Fails To Halt Hush Money Trial

    A New York judge on Wednesday rejected Donald Trump's effort to delay his hush money trial based on his claimed presidential immunity from criminal prosecution, keeping the historic case on track for jury selection later this month.

  • April 03, 2024

    Colo. Says Trial Unnecessary In Transportation Funding Fight

    Colorado told a state judge that a conservative group did not need a trial to "further develop the record" in its challenge to a transportation funding law, arguing that the group had its chances in discovery but only named a single witness, who can't testify about how the state law works.

  • April 03, 2024

    Calif. Can Tax Gain From Contact Lens Biz Sale, OTA Says

    A large contact lens distributor that contributed operating assets to another distributor in exchange for a 55% interest and then sold that interest created a unitary relationship and its members owe $3.6 million to California in tax on the sale, the state Office of Tax Appeals ruled.  

  • April 03, 2024

    Ohio Justices Urged To Toss Tax On Goods Parked In State

    A Kansas-based soap company asked the Ohio Supreme Court to find that Ohio's attempt to tax all receipts from sales of products temporarily held in Ohio distribution centers before being shipped elsewhere violates the due process and commerce clauses of the U.S. Constitution.

  • April 03, 2024

    MTC Proposes Trucking-Sourcing Rule Based On Deliveries

    A Multistate Tax Commission work group unveiled a draft of an alternative rule Wednesday that would source trucking receipts based on the in-state portion compared with total pickups and deliveries. 

  • April 03, 2024

    McDermott Adds Ex-Baker McKenzie Tax Pro In Chicago

    The former chair of Baker McKenzie's Chicago tax practice group has joined McDermott Will & Emery LLP and will work as a partner in the firm's Chicago office, McDermott said Wednesday.

  • April 03, 2024

    Capital One Owes Tax On Interest From Customers, Fla. Says

    Interest that Capital One entities received from credit card and loan customers based in Florida should be included in the companies' income that's apportionable to that state, the Florida Department of Revenue told a state court, rebutting the banks' claims that the income is sourced to out-of-state offices.

  • April 03, 2024

    Md. Lawmakers OK Special Tax Rates For Vacant Property

    Maryland would authorize its counties and the city of Baltimore to impose special tax rates on vacant or abandoned property under legislation approved by lawmakers and headed to the governor.

  • April 03, 2024

    Calif. OTA Backs Added Tax Charged To NY Couple

    The California Franchise Tax Board correctly ruled that a New York couple's unreported pension or annuity income should be included in the calculation of their adjusted gross income and California tax rate, the state Office of Tax Appeals said in an opinion published Wednesday.

  • April 03, 2024

    Pa. Court Revives Challenge To Lodge's Assessed Size

    A Pennsylvania couple is able to challenge the assessed square footage of their rental lodge despite a prior settlement with the local assessor, as the assessor later amended the listed square footage, the state's Commonwealth Court ruled Wednesday.

  • April 03, 2024

    Trump Ally Brings Ethics Query Over Judge's CNN Interview

    An ally of Donald Trump has raised ethics concerns about a senior D.C. federal judge, complaining that the judge's statements on CNN about the former president's statements about the judiciary was "highly prejudicial" toward Trump's four pending criminal cases.

  • April 03, 2024

    Grading State Tax Policy And Judging The 'Dirty 30'

    For the first time in a quarter-century, the Council on State Taxation, which represents the state tax interests of more than 500 multinational corporations, is led by someone who is not named Douglas L. Lindholm. Here, Law360 speaks with the organization's new president emeritus.

Expert Analysis

  • 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.

  • How And Why Your Firm Should Implement Fixed-Fee Billing

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    Amid rising burnout in the legal industry and client efforts to curtail spending, pivoting to a fixed-fee billing model may improve client-attorney relationships and offer lawyers financial, logistical and stress relief — while still maintaining profit margins, say Kevin Henderson and Eric Pacifici at SMB Law Group.

  • How Law Firms Can Use Account-Based Marketing Strategies

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    Amid several evolving legal industry trends, account-based marketing can help law firms uncover additional revenue-generating opportunities with existing clients, with key considerations ranging from data analytics to relationship building, say Jennifer Ramsey at stage LLC and consultant Gina Sponzilli.

  • Strategic Succession Planning At Law Firms Is Crucial

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    Senior partners' reluctance to retire, the rise of the nonequity partner tier and generational differences in expectations are all contributing to an increasing number of departures from BigLaw, making it imperative for firms to encourage retirement among senior ranks and provide clearer leadership pathways to junior attorneys, says Laura Leopard at Leopard Solutions.

  • Potential Calamities, Greatly Exaggerated: SALT In Review

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    From fears of judicial upheaval to a tax break for space travel, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Maximizing Law Firm Profitability In Uncertain Times

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    As threats of an economic downturn loom, firms can boost profits by embracing the power of bottom-line management and creating an ecosystem where strategic financial oversight and robust timekeeping practices meet evolved client relations, says Shireen Hilal at Maior Strategic Consulting.

  • Preparing Your Legal Department For Pillar 2 Compliance

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    Multinational entities should familiarize themselves with Pillar Two of the Organization for Economic Cooperation and Development’s BEPs 2.0 project and prepare their internal legal tracking systems for related reporting requirements that may go into effect as early as January, says Daniel Robyn at Ernst & Young.

  • What Large Language Models Mean For Document Review

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    Courts often subject parties using technology assisted review to greater scrutiny than parties conducting linear, manual document review, so parties using large language models for document review should expect even more attention, along with a corresponding need for quality control and validation, say attorneys at Sidley.

  • Participating In Living History Makes Me A Better Lawyer

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    My role as a baron in a living history group, and my work as volunteer corporate counsel for a book series fan association, has provided me several opportunities to practice in unexpected areas of law — opening doors to experiences that have nurtured invaluable personal and professional skills, says Matthew Parker at the Nebraska Department of Health and Human Services.

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