State & Local
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
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.
-
November 17, 2025
Tenn. Revenue Through Oct. Tops Estimate By $49M
Tennessee's total tax collection from July through October outpaced a forecast by $49 million, according to the state Department of Finance and Administration.
-
November 17, 2025
Neb. Net Receipts Through October Match Estimates
Nebraska's net receipts from July through October totaled $2 billion, staying level with government forecasts, according to the state Department of Revenue.
-
November 17, 2025
Del. Pushes County Property Tax Payment Deadline To Dec. 31
Delaware extended a tax payment deadline for New Castle County property owners until the end of the year under a bill signed by the governor.
Expert Analysis
-
Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
-
5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
-
It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
-
A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
-
SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
-
High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
-
A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
-
Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.
-
Protecting Sensitive Court Filings After Recent Cyber Breach
In the wake of a recent cyberattack on federal courts' Case Management/Electronic Case Files system, civil litigants should consider seeking enhanced protections for sensitive materials filed under seal to mitigate the risk of unauthorized exposure, say attorneys at Redgrave.
-
What Ethics Rules Say On Atty Discipline For Online Speech
Though law firms are free to discipline employees for their online commentary about Charlie Kirk or other social media activity, saying crude or insensitive things on the internet generally doesn’t subject attorneys to professional discipline under the Model Rules of Professional Conduct, says Stacie H. Rosenzweig at Halling & Cayo.
-
Junior Attys Must Beware Of 5 Common Legal Brief Mistakes
Excerpt from Practical Guidance
Junior law firm associates must be careful to avoid five common pitfalls when drafting legal briefs — from including every possible argument to not developing a theme — to build the reputation of a sought-after litigator, says James Argionis at Cozen O'Connor.