State & Local

  • June 11, 2025

    Ga. Court Bars School District From Joining Tax Dispute

    A Georgia school district was improperly allowed by a trial court to intervene in an Atlanta airport restaurant's property tax case because the district had no interest in the case, the state appellate court ruled. 

  • June 11, 2025

    Ore. Truckers, GOP Lawmakers Pan $1B Transportation Plan

    Oregon's $1 billion transportation plan would significantly increase taxes and fees for the state's trucking industry, an industry representative said in a public hearing, while Republican lawmakers and advocates of lower taxes attacked the measure.

  • June 11, 2025

    RI Tax Panel Nixes Digital Ad Tax From Budget Plan

    Rhode Island's House tax writers advanced an amended version of the governor's budget plan that includes taxing parking lots and nonowner-occupied homes, but they stripped out a proposed tax on digital advertisements.

  • June 11, 2025

    Trump Pick For IRS Chief Clears Key Senate Hurdle

    President Donald Trump's nominee to serve as commissioner of the Internal Revenue Service survived a key procedural vote Wednesday in the Senate, setting the stage for the chamber to proceed with a final vote on his confirmation.

  • June 11, 2025

    La. Legislature OKs Ban On Class Suits Against Tax Dept.

    Louisiana would prohibit class actions against the state Department of Revenue under a bill passed in the state House of Representatives and next headed to the governor. 

  • June 11, 2025

    Hawaii Gov. To Veto Bill Axing Sugarcane Tax Exemption

    Hawaii would have ended its excise tax exemption for sugarcane producers under a bill that will be vetoed by the governor. 

  • June 11, 2025

    Mich. Dept. Says Tax Relief Available In Storm-Affected Areas

    Michigan is providing a filing extension to taxpayers living in areas hit hard by heavy rainfall and flooding if they reach out to the state Department of Treasury, the department said.

  • June 11, 2025

    Kentucky General Revenue Through May Up $85M

    Kentucky's general fund revenue collection for July through May outpaced last year's collection by $85 million, according to a report by the state Department of Revenue.

  • June 11, 2025

    California Revenues Through May Up $640M From Forecast

    California's net general revenue from July through May outpaced forecasts by $640 million, according to a report by the state comptroller.

  • June 11, 2025

    Maryland Outlines Upcoming Taxability Of Digital Services

    Each service a vendor provides must be individually evaluated to determine whether it is subject to Maryland's upcoming 3% sales and use tax on various data services, the state comptroller said in a technical bulletin.

  • June 11, 2025

    Pa. Bill Would Expand Simplified Unclaimed Property Returns

    Pennsylvania would raise by twentyfold the value threshold under which the state treasurer may automatically return unclaimed property to its verified owner as part of a bill introduced in the state Senate.

  • June 10, 2025

    Power Co. Asks Justices To Settle Split In Tribal Tax Dispute

    Arizona courts were wrong to rule that an energy company located on tribal land is subject to property taxes, the company told the U.S. Supreme Court on Tuesday, urging it to address an "intolerable" state-federal split.

  • June 10, 2025

    Fed. Circ. Keeps Trump Tariffs In Place, Fast-Tracks Appeal

    The Federal Circuit on Tuesday granted the federal government's bid to keep President Donald Trump's global tariffs in place while it appeals a U.S. Court of International Trade order striking them down on the grounds that they exceeded the president's authority.

  • June 10, 2025

    Ohio Ministry Residence Loses Tax Break Over Worship Use

    A residence owned by a Methodist campus ministry organization in Ohio is subject to property taxes because it isn't used exclusively for public worship, the state Board of Tax Appeals ruled.

  • June 10, 2025

    Iowa To Revoke Tax Breaks Due To Businesses' Mass Layoffs

    Iowa would revoke a business's tax breaks awarded by the state economic development authority if the business closes or has mass layoffs in the state under a bill signed by the governor. 

  • June 10, 2025

    La. Lawmakers OK Increased Tax Threshold For Nonresidents

    Louisiana would increase its safe harbor against income tax liabilities and withholding requirements for nonresidents to 30 days of working inside the state under a bill approved by the state Legislature.

  • June 10, 2025

    Minn. Lawmakers OK Tax Package, Data Center Change

    Minnesota would repeal a tax break on electricity purchased by data centers while extending their remaining sales tax exemptions under part of a tax package approved by state lawmakers and headed to Democratic Gov. Tim Walz.

  • June 10, 2025

    Pros Say OECD Report Spurs Push For Real-Time Monitoring

    International tax agencies are focused on harnessing technology, including artificial intelligence, to become more efficient and improve compliance, global tax professionals said Tuesday.

  • June 10, 2025

    NJ Tax Agency Atty Promises Fairness In Mediation Program

    New Jersey Division of Taxation employees who will serve as mediators in a coming tax mediation pilot program will be impartial and will aim to promote productive discussions between businesses and state representatives, a division attorney pledged Tuesday.

  • June 10, 2025

    SD General Fund Revenue Up $48M From Estimate

    South Dakota's general fund revenue collection from July through May edged higher than budget forecasts by $48 million, according to a report by the state Bureau of Finance and Management.

  • June 10, 2025

    Missouri Revenue Collection Through May Falls $16M

    Missouri's net revenue collection from July through May lagged $16 million behind last year, according to the state Department of Revenue.

  • June 10, 2025

    Mass. Revenues Through May Up $2B From Forecast

    Massachusetts general revenue collection from July through May outpaced estimates by $2 billion, according to a report by the state Department of Revenue.

  • June 10, 2025

    Del. Bill Seeks Corp. Tax Credits For Electricity Production

    Delaware would provide corporate tax credits for the construction and operation of qualifying high-efficiency electricity production facilities under a bill introduced in the state House of Representatives.

  • June 09, 2025

    AI Guidelines For Tax Agencies Coming Soon, FTA Says

    A white paper on generative artificial intelligence from the Federation of Tax Administrators, meant to offer state and local tax agencies key guidelines on incorporating the tools into their tax administration practices, is nearly complete and should be available by August, an FTA official said Monday.

  • June 09, 2025

    States Warned Of Budget Bill's Push To Broaden PL 86-272

    States and businesses should closely watch a provision in the budget reconciliation bill H.R. 1, or the One Big Beautiful Bill Act, that would expand the protections of a federal law that provides limited state income tax provisions for businesses, state tax professionals said Monday.

Expert Analysis

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

  • An Associate's Guide To Career Development In 2025

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    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

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    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

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    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

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    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

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    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

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    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

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    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.

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