State & Local
-
June 26, 2025
Mich. Nature Center Ineligible For Tax Break During Repairs
A nature center in Michigan lost its eligibility for a property tax exemption when it was closed to the public to repair damage to its trails, the state's Tax Tribunal ruled.
-
June 26, 2025
NY Judge OKs Atty Fees In Dance Club's $2M Sales Tax Win
New York state's tax agency must pay attorney fees to a New York City dance club that prevailed in its challenge to a $2 million sales tax bill on its admission charges, a state administrative law judge said in a determination published Thursday.
-
June 26, 2025
Mich. Senate OKs Sustainable Aviation Fuel Tax Credits
Michigan would create a tax credit to promote the production of sustainable aviation fuel under two bills passed by the state Senate.
-
June 26, 2025
Maine To Hike Sales Tax On Cannabis, Add Streaming To Base
Maine will raise its sales tax rate on adult-use cannabis and lower its excise tax rate on cannabis flower and add streaming services such as Netflix and Hulu to the sales tax base under budget legislation signed by the governor.
-
June 25, 2025
Ohio Lawmakers OK Flat Income Tax, Paring Of Tax Breaks
Ohio would switch to a flat personal income tax system and repeal certain sales tax exemptions and its film tax credit program under a biennial budget plan the state General Assembly approved Wednesday.
-
June 25, 2025
Rhode Island Gov. Criticizes Tax Hikes But Won't Veto Budget
Rhode Island's governor said Wednesday that he would neither sign nor veto a $14.3 billion budget passed by state lawmakers that he criticized for increasing taxes, setting up the plan to take effect next week without his approval.
-
June 25, 2025
RI Allows Providence To Exceed Tax Levy Cap For Fiscal 2026
Providence, Rhode Island, may exceed the state's limit on property tax increases for the 2026 fiscal year under legislation signed by the governor.
-
June 25, 2025
Texas Will Exempt Internet Access Services From Sales Tax
Internet access services will be exempt from Texas sales tax under a bill signed by Gov. Greg Abbott.
-
June 25, 2025
Pa. Revenue Collection Through May Up $827M
Pennsylvania's general revenue collection from July through May beat last year's collection for the same period by $827 million, the state Department of Revenue reported.
-
June 25, 2025
NYC Tax Disputes Languish Amid Tribunal's ALJ Shortage
A shortage of administrative law judges at the New York City Tax Appeals Tribunal has left many disputes in stasis while taxpayers wait for a backlog of cases to abate before their litigation can move forward.
-
June 25, 2025
EisnerAmper Adds International Tax Pro To Minneapolis Office
EisnerAmper has expanded its international tax services group with a new partner who helps individual and corporate clients navigate legislation, regulatory risks and compliance obligations.
-
June 25, 2025
Ore. Lawmakers OK Requiring Report On Property Taxes
The Oregon Legislature would issue a report on the state's property tax system and options to modernize it, including an analysis of two tax-limiting initiatives, under legislation approved by lawmakers.
-
June 24, 2025
Medline Can't Get $2.4M Tax Incentive, Wash. Panel Affirms
Medline did not qualify for a $2.4 million remittance of sales tax paid toward the construction of a state warehouse, a Washington state appeals panel affirmed Tuesday, saying the medical supplier failed to show that it merited a key tax incentive.
-
June 24, 2025
Texas Narrows Discovery Allowance In Property Tax Appeals
Texas district courts can't order discovery in property tax cases unless the discovery is requested by the appealing party under a bill signed by Gov. Greg Abbott.
-
June 24, 2025
Colo. Justices Urged To Nix Co.'s Win On City's Telecom Tax
A pair of tax ordinances aimed at telecommunications providers in a Colorado city, including a T-Mobile subsidiary, were not consequential enough to require voter approval under the state's Taxpayer Bill of Rights, the city told the Colorado Supreme Court on Tuesday.
-
June 24, 2025
Pa. Tax Ruling Boosts Nonprofits' Competitive Edge, Attys Say
A recent Pennsylvania Supreme Court ruling clarifying that competitive executive compensation isn't a threat to the tax-exempt status for nonprofits has the added bonus of helping charities compete for and retain talent, attorneys tell Law360.
-
June 24, 2025
Ohio School Board Can't Appeal Property's Valuation
An Ohio commercial property improperly had its value raised to $27.8 million, the state Board of Tax Appeals ruled, finding jurisdiction was lacking for a school board's appeal that resulted in the increase.
-
June 24, 2025
Mass. Condo Value Won't Get Reduced, Board Says
The fair cash value of a Massachusetts condominium should not be lowered, the state Appellate Tax Board ruled, finding the owner failed to prove the property had decreased in value since she purchased it two months before.
-
June 24, 2025
Texas To Devote $51 Billion Toward Property Tax Relief
Texas will earmark $51 billion toward property tax relief under its $338 billion biennial spending plan that was signed into law by Gov. Greg Abbott.
-
June 24, 2025
Texas Extends Franchise Tax Break For R&D Costs Past 2026
Texas extended a franchise tax credit for qualifying research and development activities beyond 2026 under a bill signed by Gov. Greg Abbott.
-
June 24, 2025
Utah Revenue Through May Rises $773M
Utah's general revenue collection from July through May beat last year's total for that period by $773 million, according to a report by the state Tax Commission.
-
June 24, 2025
Vt. General Revenues Through May Up $221M
Vermont's total general fund revenue collection from July through May outpaced last year during the same period by $221 million, the state Agency of Administration reported.
-
June 23, 2025
NY Tribunal Blocks Brownfield Tax Credit For Offsite Costs
A brownfield developer can't claim New York's brownfield redevelopment tax credit on capitalized costs related to water main improvements serving the site, the state tax tribunal ruled in an opinion released Monday, overturning an administrative law judge's determination.
-
June 23, 2025
Ky. Justices Quash T-Mobile's Service Fee Refund Request
A Kentucky trial court correctly ruled that T-Mobile wasn't entitled to a refund of 911 service charges it previously paid for its prepaid cellular customers, the state Supreme Court ruled.
-
June 23, 2025
Takings Not Enough To Lower Lot Value, Mass. Board Says
A half-acre parking lot in Massachusetts was not overvalued by a local assessor despite temporary and permanent takings by the state highway department during road construction, the state Appellate Tax Board said in a decision released Monday.
Expert Analysis
-
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.
-
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.
-
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.
-
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.
-
6 Changes I Would Make If I Ran A Law School
Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.
-
Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.
-
Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.
-
Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity
Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.
-
Litigation Inspiration: Reframing Document Review
For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.
-
California Supreme Court's Year In Review
Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.
-
Meeting A New Tax Across The River: SALT In Review
From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
-
The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.