State & Local

  • September 22, 2025

    La. Regs Would Specify Docs For Claiming Inventory Credit

    Louisiana would establish information and documentation requirements for taxpayers seeking to claim an inventory tax credit under regulatory amendments proposed by the state Department of Revenue.

  • September 22, 2025

    Tenn. Revenues In August Up $16M From Estimates

    Tennessee revenue collection in August outpaced forecasts by $16 million, the Department of Revenue reported.

  • September 19, 2025

    Feds Urge Justices To Back Trump's Emergency Tariffs

    The federal government told the U.S. Supreme Court Friday that lower courts incorrectly determined President Donald Trump's emergency tariffs unlawful under a statute that gives the executive broad authority to regulate the economy in matters of national emergency,.

  • September 19, 2025

    Mich. Supreme Court Won't Review Stormwater Fee Disputes

    The Michigan Supreme Court declined Friday to review a pair of challenges to Detroit and Ann Arbor's stormwater fees, allowing lower court opinions to stand that said the fees were not taxes subject to constitutional limits.

  • September 19, 2025

    Pillar 2 At 4: High Compliance Costs, Low Tax Liabilities

    Four years after countries agreed to an international minimum corporate tax regime known as Pillar Two, finance executives and policy observers are voicing a common refrain: multinational companies likely will pay more compliance costs than actual taxes under the new rules.

  • September 19, 2025

    Ore. Tax Court Must Defer To Dept.'s Rules, Justices Say

    The Oregon Tax Court erred when it failed to defer to the Department of Revenue's assessment rules and decided to use a different valuation method in valuing a utility company's property, the state Supreme Court ruled.

  • September 19, 2025

    Conn. Panel OKs Nix Of Manufacture Tax Break For Solar Site

    A solar facility isn't entitled to a manufacturing tax exemption, the Connecticut Appellate Court ruled Friday, affirming a lower court's finding that the personal property tax exemption statute at issue doesn't apply to equipment that generates electricity.

  • September 19, 2025

    SD High Court Tosses Tax Valuation Of Protected Wetlands

    A South Dakota circuit court erred in rejecting testimony for property owners regarding the actual value of their land, which is subject to perpetual wetland conservation easements, the state Supreme Court ruled, remanding the case back to the lower court.

  • September 19, 2025

    Miss. Total Revenue Collection Up $48M From Last Year

    Mississippi's general fund revenue in July and August outpaced last year during the same period by $48 million, according to the state Department of Revenue.

  • September 18, 2025

    SC Rules Scaffolding Use For Insulation Isn't Taxable

    A customer who hired a contractor to install insulation does not owe sales tax on the rental of scaffolding that the contractor needed to do the job, South Carolina's tax agency said in a private letter ruling released Thursday.

  • September 18, 2025

    Mich. House Bill Would Levy State's Use Tax On Advertising

    Michigan would extend the state's 6% use tax to the use or consumption of advertising services under a bill introduced in the state House of Representatives.

  • September 18, 2025

    Auto Co. Accuses Conn. Revenue Dept. Of Fumbling Depos

    An auto wholesaler accusing Connecticut's tax commissioner of levying a double tax on warranties attached to vehicles sold out of state wants the Department of Revenue Services sanctioned for failing to properly prepare two witnesses for Sept. 12 depositions.

  • September 18, 2025

    Paychex Asks NY Panel To Revive Challenge To Tax Regs

    Paychex asked a New York state appellate court to invalidate apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, arguing that a lower court brushed aside a conflict between the rules and an underlying tax law when it dismissed the case.

  • September 18, 2025

    DC Council OKs $3B Stadium Deal With Tax Abatements

    Washington, D.C., would bring professional football back to the Robert F. Kennedy Stadium site under legislation passed by the city council including bond authorization, tax exemptions and commitments for mixed-use development around the site.

  • September 18, 2025

    NC Revenue Collection In July Up $140M

    North Carolina's general revenue collection in July beat last year's total in the same month by $140 million, according to the state controller's office.

  • September 17, 2025

    Tribal Members Tell 9th Circ. Tariff Suit Belongs In Fed. Court

    Counsel for members of the Blackfeet Nation tribe told the Ninth Circuit on Wednesday their suit challenging President Donald Trump's emergency tariffs should stay in federal district courts, where constitutional and congressional claims over tribal commerce must be heard.

  • September 17, 2025

    Calif. Exempts Wildfire Settlements From Tax

    California will offer victims of wildfires an exemption from personal income tax on settlement money received between 2021 and 2029 under a bill signed Wednesday by Democratic Gov. Gavin Newsom.

  • September 17, 2025

    Spencer Fane Adds Corporate, RE Attys In The Midwest

    Spencer Fane LLP announced the addition of two new attorneys in the Midwest this week — a partner joining its corporate and business transactions group and a counsel joining its real estate group.

  • September 17, 2025

    Ind. Tax Board Upholds Nestle Plant's Valuation

    An Indiana manufacturing facility operated by Nestle was accurately assessed in 2018, 2022 and 2023, the state Board of Tax Review said, but the board reverted the building's 2019 through 2021 valuations after finding the assessor failed to justify a more than 5% assessment increase.

  • September 17, 2025

    Ore. Sen. Again Delays Vote On $4.3B Transportation Tax Hike

    For the second time, Oregon lawmakers delayed the final vote on a transportation bill with $4.3 billion in tax and fee increases, as Senate Democrats await the return of a lawmaker facing health issues whose vote may be needed for passage.

  • September 17, 2025

    Mich. House Bill Seeks Tax Breaks For Tips, OT, Loan Interest

    Michigan would follow the new federal tax deductions for certain tip income, overtime and vehicle loan interest under a bill introduced in the state House of Representatives.

  • September 17, 2025

    NY Total Tax Collection Through Aug. Up $5B From Last Year

    New York's total tax collection from April through August was roughly $5 billion ahead of forecasts, according to the Department of Taxation and Finance.

  • September 16, 2025

    CarMax Distorted Business Activity, SC Tells Appeals Court

    CarMax used intercompany transactions to distort an entity's business activity and its tax burden in South Carolina, the state's tax agency told an appeals court, urging it to uphold the finding of an administrative law court.

  • September 16, 2025

    Avalara Investors' Claims Pass Muster After 9th Circ. Revival

    A Washington federal judge has allowed a proposed class action to proceed accusing tax software company Avalara Inc. of misleading investors ahead of an $8.4 billion deal to take the company private, but said the suit failed to adequately allege negligence by individual board members, giving investors one week to amend those claims.

  • September 16, 2025

    Arby's Sale Produced Business Income, Ark. Justices Told

    A trial court employed the wrong test in deciding a defunct corporation that was the largest Arby's franchisee didn't earn business income in Arkansas when it sold the brand, the Arkansas tax department told the state Supreme Court on Tuesday, arguing for the decision's reversal.

Expert Analysis

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

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