State & Local

  • April 22, 2024

    Colo. To Forgive Underpayments Caused By State's Bad Info

    Colorado will hold vendors harmless for underpayments of sales or use tax caused by errors in a state Department of Revenue information system database under a bill signed by Democratic Gov. Jared Polis.

  • April 22, 2024

    Ex-NJ Mayor Used Office To Get Job From Atty, AG Says

    The former mayor of Wildwood, New Jersey, has been indicted on new charges accusing him of using his elected position to obtain a job from a city attorney and of not paying state taxes on his earnings from that position, New Jersey Attorney General Matthew J. Platkin announced Monday.

  • April 22, 2024

    Colo. Will Standardize Booking Sites' Reporting Requirements

    Accommodation intermediaries used to book lodging in Colorado would be treated the same as a marketplace facilitator and won't be required to do additional reporting under a bill signed by Gov. Jared Polis. 

  • April 22, 2024

    Trump, NY AG Reach Deal To OK $175M Fraud Appeal Bond

    Donald Trump's lawyers agreed Monday to bond conditions requiring the former president to give up control of his $175 million cash deposit pending appeal of a $465 million civil fraud judgment, staving off scrutiny from both the New York attorney general and the judge who entered the award.

  • April 22, 2024

    NY Offers Tax Credits To News Cos. For Employee Costs

    New York will offer income tax credits to independently owned print and broadcast news companies for job creation and retention under a budget bill signed by Gov. Kathy Hochul.

  • April 22, 2024

    Mo. Tax Board Says Horse Breeding Farm Is Agricultural Land

    A Missouri property used to breed and care for horses that are shown at shows should have been classified as agricultural instead of commercial, the state tax commission ruled.

  • April 22, 2024

    Ohio City Tax Applies To Deloitte Remote Worker, Board Says

    A former Deloitte employee who lived and worked outside Cincinnati during the coronavirus pandemic is liable for the city's income tax during the period after the Ohio Board of Tax Appeal ruled Monday that recent precedent in a similar case applied. 

  • April 22, 2024

    Mass. Justices Say For-Profit Biz Can't Duck Billboard Tax

    A for-profit advertisement company cannot get a tax exemption for its management of billboards owned by the Massachusetts Bay Transit Authority, the state's high court said Monday.

  • April 22, 2024

    Colo. House OKs Ballot Measure On Betting Tax Revenue

    Colorado voters would decide whether to let the state keep and spend certain sports betting tax revenue rather than refunding it to casinos under legislation passed by the state House to place the question on the November ballot.

  • April 22, 2024

    Okla. To Expand Property, Income Tax Break For Airports

    Oklahoma will expand a property and income tax exemption for municipally owned airports in the state under a bill signed by the governor.

  • April 22, 2024

    Coverage Recap: Day 1 Of Trump's NY Hush Money Trial

    Law360 reporters are providing live updates from the Manhattan criminal courthouse as Donald Trump goes on trial for allegedly falsifying business records related to hush money payments to adult film actress Stormy Daniels ahead of the 2016 election. Here's a full recap from day one.

  • April 19, 2024

    Trump On Verge Of Legal History As Full NY Jury Picked

    Jury selection wrapped up Friday in the hush money trial of Donald Trump, setting the stage for opening statements to begin on Monday after a New York appeals court denied a last-ditch bid by the former president to delay the unprecedented case.

  • April 19, 2024

    Expedia's Win Against La. Hotel Taxes Upheld On Appeal

    Expedia and some of its affiliates do not owe Louisiana sales taxes on the full price of accommodation rentals they charged to customers booking through their platforms, a Louisiana appeals court said, upholding a trial court decision.

  • April 19, 2024

    Iowa Senate OKs Expedited Transition To Flat Income Tax

    Iowa would expedite the state's transition from a graduated individual income tax to a flat income tax and reduce the proposed flat tax rate under a bill the state Senate passed Friday.

  • April 19, 2024

    Oracle Appeals Mo. Denial Of $2.5M Use Tax Refund Claim

    Oracle asked the Missouri Administrative Hearing Commission to overturn the state tax department's denial of a $2.5 million use tax refund claim, arguing that the company incorrectly invoiced the taxes to customers but subsequently refunded them the money.

  • April 19, 2024

    Dispute Over Taxing Business Inputs Snares Va. Lawmakers

    Whether businesses should be taxed as they move products through the supply chain has been vexing for those following tax policy, but the issue is garnering far more attention as it heads to the forefront of the Virginia budget process.

  • April 19, 2024

    Va. General Revenue Collection Through March Grew $1.2B

    Virginia general fund revenue collection in July through March was up roughly $1.2 billion from the same period in the previous fiscal year, according to a report from the Department of Accounts.

  • April 19, 2024

    Calif. Revenues Through March Down $5.6B From Estimates

    California's total receipts from July through March were $5.6 billion lower than expected in the governor's 2024-25 budget, according to the monthly report by the state controller.

  • April 19, 2024

    NY Lawmakers Approve Overhauling Cannabis Tax System

    New York is slated to scrap its potency-based tax system for adult-use cannabis and replace it with a more streamlined wholesale tax structure in June under a budget-related bill approved by state lawmakers.

  • April 19, 2024

    Mo. House OKs Sales Tax Exemption For Nuclear Facility

    Missouri would give a sales tax exemption for the purchases of tangible personal property used to build a nuclear facility located in Kansas City under a bill passed in the House of Representatives. 

  • April 19, 2024

    NY Tax Dept. Says Collections Through March Tumble $6B

    New York tax collections from April 2023 through March fell $6 billion compared to the previous period, according to a report from the state Department of Taxation and Finance.

  • April 19, 2024

    Trump's Trial Is Unprecedented. Attys On Juries? Not So Much

    With two BigLaw attorneys tapped for the jury box in Donald Trump's first-in-history criminal case, Law360 spoke to trial vets who said their own experience in this tables-turned situation shows lawyers can make for highly engaged jurors under the right circumstances.

  • April 19, 2024

    Polsinelli Adds Shareholder To Tax Credit Practice In Dallas

    An attorney who spent more than a decade developing a niche practice specializing in tax credit financing has moved her practice to Polsinelli PC's Dallas office after five years at Munsch Hardt Kopf & Harr PC.

  • April 19, 2024

    The Week In Trump: NY Trial And A High Court Date Loom

    Despite a few snags, jury selection for Donald Trump's hush money trial in Manhattan unfolded relatively quickly, clearing the way for opening statements Monday in the historic case as the former president prepped for a U.S. Supreme Court debate over his supposed immunity.

  • April 19, 2024

    Taxation With Representation: Kirkland, Cleary, O'Melveny

    In this week's Taxation With Representation, Resideo Technologies Inc. announced plans to buy Snap One Holdings Corp., APi Group said it bought an elevator maintenance company, Prysmian said it agreed to purchase Encore Wire, and Sayari said it closed on an investment from TPG.

Expert Analysis

  • Preparing Law Students For A New, AI-Assisted Legal World

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    As artificial intelligence rapidly transforms the legal landscape, law schools must integrate technology and curricula that address AI’s innate challenges — from ethics to data security — to help students stay ahead of the curve, say Daniel Garrie at Law & Forensics, Ryan Abbott at JAMS and Karen Silverman at Cantellus Group.

  • General Counsel Need Data Literacy To Keep Up With AI

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    With the rise of accessible and powerful generative artificial intelligence solutions, it is imperative for general counsel to understand the use and application of data for myriad important activities, from evaluating the e-discovery process to monitoring compliance analytics and more, says Colin Levy at Malbek.

  • Kentucky Tax Talk: Clash Over Industrial Supplies Exemption

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    Recent legislative testimony in Kentucky may cause another battle over the state's sales tax exemptions for industrial supplies, even though the testimony appears to mischaracterize the impact of a major state court ruling that upheld the exemptions, say attorneys at Frost Brown.

  • Navigating Discovery Of Generative AI Information

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    As generative artificial intelligence tools become increasingly ubiquitous, companies must make sure to preserve generative AI data when there is reasonable expectation of litigation, and to include transcripts in litigation hold notices, as they may be relevant to discovery requests, say Nick Peterson and Corey Hauser at Wiley.

  • Finding Focus: Strategies For Attorneys With ADHD

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    Given the prevalence of ADHD among attorneys, it is imperative that the legal community gain a better understanding of how ADHD affects well-being, and that resources and strategies exist for attorneys with this disability to manage their symptoms and achieve success, say Casey Dixon at Dixon Life Coaching and Krista Larson at Stinson.

  • A Ministry Of Silly Ideas: SALT In Review

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    From proposals before a District of Columbia tax revision panel to the defeat of an income tax cut in North Dakota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • What Ariz. Ruling Means For Taxation Of Digital Services

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    The Arizona Supreme Court recently declined to review ADP v. Arizona Department of Revenue, letting stand a state appeals court's ruling that software as a service is a taxable rental of tangible personal property, essentially granting the department of revenue power to tax all digital services, say Karen Lowell and Pat Derdenger at Lewis Roca.

  • Attorneys, Law Schools Must Adapt To New Era Of Evidence

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    Technological advancements mean more direct evidence is being created than ever before, and attorneys as well as law schools must modify their methods to account for new challenges in how this evidence is collected and used to try cases, says Reuben Guttman at Guttman Buschner.

  • 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.

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