State & Local

  • June 04, 2025

    Nev. Creates Rules For Cannabis Sellers' Tax Compliance

    Nevada established requirements cannabis sellers must meet to comply with state tax law governing wholesale and retail sales of cannabis, and laid out procedures the state's tax department must follow in administering compliance, under a bill signed by the governor.

  • June 03, 2025

    Mich. To Handle Collection Of Flint's City Income Tax

    The Michigan Treasury Department will handle filings and payments of the city of Flint's income tax starting in 2027 under an agreement with the city, the department announced Tuesday.

  • June 03, 2025

    Ohio GOP Budget Plan Includes Flat Income Tax

    Ohio would replace its progressive individual income tax system with a flat tax and offer property tax relief under a budget bill put forward by Senate Republicans on Tuesday.

  • June 03, 2025

    Calif. OTA Rules Against S Corp. Owner On R&D Credit

    A California engineer who held a majority stake in an S corporation does not qualify for a research and development tax credit, the state's Office of Tax Appeals ruled, backing a state tax agency.

  • June 03, 2025

    Calif. OTA Denies Video Game Exec's Bad Debt Deduction

    A shareholder and board member of a defunct California video game company is not entitled to a bad debt deduction, also known as a worthless stock deduction, the state Office of Tax Appeals ruled.

  • June 03, 2025

    Texas Gives Some Property Owners More Time To Pay Taxes

    Some Texas property owners whose taxing authorities allow bills to be paid in two installments will get more time to make their initial payment under legislation signed by Gov. Greg Abbott.

  • June 03, 2025

    Ind. Cities Can't Tax Streaming Video, Court Says

    Streaming video services in Indiana provided by Netflix, Disney and Hulu, as well as services from DirecTV and Dish Network, are not subject to local franchise fees imposed on cable systems and others, a state appeals court ruled.

  • June 03, 2025

    DC Judge Agrees To Pause Tariff Injunction

    A D.C. federal judge on Tuesday agreed to stave off a preliminary injunction that blocked the Trump administration from collecting tariffs on two toy makers while the government appeals the ruling.

  • June 03, 2025

    Montana Revenues Through May Up $43M, Dept. Says

    Montana's general fund revenue collection from July through May beat last year's total for the same time frame by $43 million, according to a report by the state Department of Revenue.

  • June 03, 2025

    Oregon Sen. OKs Extending Brownfields Property Tax Break

    Oregon would extend its program of local property tax incentives for brownfield development for six years under legislation passed unanimously by the state Senate on Tuesday.

  • June 03, 2025

    Okla. To Cut Top Income Tax Rate, Reduce Brackets

    Oklahoma will lower its top marginal income tax rate by a quarter of a percentage point and reduce its number of tax brackets under a bill signed by the governor.

  • June 03, 2025

    Ark. Revenue Through May Tops Forecast By $17M

    Arkansas' net general fund revenue from July through May outperformed an estimate by $17 million, the state Department of Finance and Administration said Tuesday.

  • June 03, 2025

    Calif. Says Man Stuck With $6.6M Tax Bill In Domicile Dispute

    A man must pay nearly $6.6 million in taxes and penalties to California after he and his spouse failed to prove they abandoned their domicile in the state when they moved to Nevada, California's Office of Tax Appeals ruled.

  • June 03, 2025

    The Law360 400: A Look At The Top 100 Firms

    A rebound in client work sent the nation’s largest law firms into growth mode last year, driving a wave of hiring, mergers and strategic moves that reshaped the top tier of the Law360 400. Here's a preview of the 100 firms with the largest U.S. attorney headcounts.

  • June 03, 2025

    W.Va. Revenues Through May Beat Forecast By $237M

    West Virginia's general fund revenue collection for July through May outpaced budget forecasts by $237 million but underperformed last year's total by $158 million, according to the State Budget Office.

  • June 02, 2025

    Montana Tribal Tariff Dispute Will Stay In US Trade Court

    A Montana federal judge won't reconsider an order to transfer a challenge to President Donald Trump's Canada tariff orders by members of the Blackfeet Nation to the U.S. Court of International Trade, saying the CIT has historical jurisdiction over claims by tribal members on import and duty-related actions.

  • June 02, 2025

    White House Asks DC Circ. To Halt Tariff Injunction

    The White House on Monday asked the D.C. Circuit to hit pause on a lower court ruling that found President Donald Trump's tariffs unlawful, arguing the "legally indefensible preliminary injunction" would impede sensitive trade negotiations if left unchecked.

  • June 02, 2025

    Ill. Budget Increases Taxes On Tobacco, Online Sports Books

    Illinois' Democratic-controlled General Assembly passed a $55 billion budget for fiscal 2026, including about $800 million in targeted tax hikes on tobacco, vaping and online sports betting.

  • June 02, 2025

    Calif. Construction Co. Owes Tax On Materials, OTA Says

    A California construction company owes tax on sales of materials and other goods after failing to prove its assessment should be lowered, the state Office of Tax Appeals said in a ruling released Monday.

  • June 02, 2025

    Calif. Sizzler Franchise CEO Owes $500K In Tax, OTA Says

    The president of a California company that operated multiple Sizzler restaurants is personally liable for over $500,000 in sales taxes and penalties, the state Office of Tax Appeals ruled in an opinion released Monday that upheld the state tax agency.

  • June 02, 2025

    Hawaii Suspends Tax Collections Time Limit During Appeals

    Hawaii will suspend the statute of limitations on collections of income tax, transient accommodations tax and other taxes while an appeal of an assessment is pending before the state's Taxation Board of Review or Tax Appeal Court under a bill signed by the governor.

  • June 02, 2025

    Texas Lawmakers OK Tax Exemption For Internet Access

    Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers and headed to Republican Gov. Greg Abbott for consideration.

  • June 02, 2025

    Colo. Creates Employee-Owned Biz Tax Breaks

    Colorado will allow up to $1 million state income tax deduction, along with other tax breaks, for employee-owned businesses under a bill signed by the governor. 

  • June 02, 2025

    Hawaii Conforms Tax Laws To Federal Code

    Hawaii conformed its income, estate and generation-skipping transfer tax laws to the Internal Revenue Code under a bill signed by the governor.

  • June 02, 2025

    Minn. Justices Prod Humana On Pharmacy Benefit Sourcing

    Minnesota Supreme Court justices appeared skeptical Monday of a Humana subsidiary's arguments that sales of pharmacy benefit services attributed to the state should be sourced to a Humana unit based in Wisconsin.

Expert Analysis

  • 3 Steps For In-House Counsel To Assess Litigation Claims

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    Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.

  • Adapting To Private Practice: From DOJ Enviro To Mid-Law

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    Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.

  • NY Tax Talk: Sourcing, Retroactivity, Information Services

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    Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

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    From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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