State & Local
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April 24, 2025
Md. To Allow Counties To Negotiate Payments With Broadband
Maryland counties will be able to negotiate payments with broadband providers instead of imposing property tax on the providers' real and personal property under bills signed by the governor.
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April 24, 2025
Md. Authorizes Property Tax Breaks For Affordable Housing
Maryland authorized county governments to exempt real property used for rental housing from local property taxes if the owner maintains a portion of the property as affordable housing and enters a payment-in-lieu-of-taxes agreement under legislation signed by the governor.
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April 24, 2025
RI Bill Seeks Tax On Commercial Property Sales Over $1.5M
Rhode Island would create a new conveyance tax on commercial property sales over $1.5 million under a bill introduced in the state House of Representatives.
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April 24, 2025
Minn. Gov. Renews Pitch For HMO Tax Hike, Sales Tax Change
Minnesota Gov. Tim Walz repeated his call for a tax increase on health maintenance organizations and changes to the state sales tax in his annual address to state lawmakers, echoing policies floated in his initial budget proposal in January.
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April 24, 2025
Ohio House Bill Seeks Tax Credits For Fixing, Training Dogs
Ohio would offer an income tax credit for the cost for dog owners of spaying or neutering their pets or enrolling them in training courses under legislation in the state House.
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April 24, 2025
Md. Expands Property Tax Breaks For Child Care Facilities
Maryland expanded a property tax exemption to large family child care homes and increased its maximum annual property tax credit amount for child care facilities under bills signed by the governor.
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April 24, 2025
Ohio Senate Bill Would Increase Mining Severance Tax Rates
Ohio would increase severance tax rates on certain mined products under legislation introduced in the state Senate.
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April 24, 2025
RI House Bill Would End Boat Sales Tax Exemption
Rhode Island would get rid of its sales and use tax exemption for boat sales under a bill introduced in the state House of Representatives.
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April 24, 2025
NY Tribunal Says Spouse Who Worked In UK Owes State Tax
A man who worked in London during an unofficial separation from his New York-based spouse qualified as a New York resident for income tax purposes, the state's Tax Appeals Tribunal said in an opinion released Thursday.
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April 24, 2025
ND General Revenue Misses Estimate By $10M
North Dakota's general revenue collection from July 2023 to March underperformed a forecast by roughly $10 million, according to a report by the state Legislative Council.
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April 23, 2025
NY, 11 Other States Sue Trump Administration To Block Tariffs
A dozen states are seeking to block tariffs the Trump administration imposed under the International Emergency Economic Powers Act, claiming in a lawsuit Wednesday the tariffs illegally constitute unprecedented tax hikes on Americans and violate constitutional separations of powers
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April 23, 2025
Trump Says 145% Tariffs On China Will Fall Significantly
The U.S.' tariffs on China will end up nowhere near 145%, the current level for most Chinese goods, but they will not go away entirely, President Donald Trump said in the Oval Office.
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April 23, 2025
Ore. Race Car Driver Can't Deduct Biz Losses, Court Says
An Oregon race car builder and driver cannot deduct $14,000 in losses related to the activity from his state taxable income because it did not qualify as a business, the state's tax court said in a ruling that also made adjustments to his income.
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April 23, 2025
Ariz. Bars Property Values Above Local Assessor Valuations
Arizona barred county board rulings in property valuation disputes from exceeding the valuation determined by a local assessor under a bill signed by Gov. Katie Hobbs.
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April 23, 2025
Minn. Tax Court Slashes $5.5M From Warehouse Value
A Minnesota warehouse property was overvalued by about $5.5 million, according to the state tax court, which used sales and income approaches and rounded downward to reflect its recent purchase price.
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April 23, 2025
La. Panel OKs Expanding Marketplace Facilitator Definition
Louisiana would add accommodations intermediaries to its definition of marketplace facilitators for sales and use tax purposes under a bill advanced by the state House Ways and Means Committee.
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April 23, 2025
Ore. Court Denies $21K Deduction For Church Donation
An Oregon couple who made a $21,000 donation to a church cannot claim a deduction from their 2020 taxable income because they didn't obtain proper documentation to support their claim, the state tax court said.
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April 23, 2025
Mo. Counties, State Argue For Cannabis Tax At High Court
A county is a local government and should be allowed to impose a 3% additional sales tax on adult-use cannabis, two counties and the Missouri revenue director told the state Supreme Court.
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April 23, 2025
Mich. House Bills Would Exclude Device Trade-Ins From Tax
Michigan would exclude from sales and use tax the credit amount given to customers who trade in portable electronic devices under bills introduced in the state House of Representatives.
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April 23, 2025
Conn. Net Revenue Through March Up $848 Million
Connecticut's net general revenue collection from July through March outpaced last year's collection for the same time frame by $848 million, according to a report by the state's Department of Revenue Services.
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April 23, 2025
Wis. Revenues Through March Grow By $654M
Wisconsin general revenues from July through March beat last fiscal year's collection for that period by $654 million, according to a report by the state Department of Revenue.
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April 23, 2025
Arizona Revenues Through March Beat Forecast By $15M
Arizona's general revenue collection from July through March beat forecasts by $15 million, according to a report by the state's Joint Legislative Budget Committee.
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April 23, 2025
Minn. Bills Seek 2% Biz-To-Biz Services Tax
Minnesota would impose a 2% gross receipts tax on many business-to-business services under legislation introduced in the state House and Senate.
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April 23, 2025
Minn. Bill Seeks $10M For Corporate Tax Compliance
Minnesota would provide $10 million for the state tax department to step up its compliance efforts for large corporate taxpayers under legislation in the state Senate.
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April 22, 2025
St. Louis Revenue Collector's Tax Assessment Rejected
St. Louis' revenue collector erred in assessing additional earnings tax on a woman's income from various limited partnerships because the income wasn't earned, the Missouri Appeals Court affirmed Tuesday.
Expert Analysis
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Think Like A Lawyer: Follow The Iron Rule Of Trial Logic
Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.
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The Art Of Asking: Leveraging Your Contacts For Referrals
Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.
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4 Ways To Refresh Your Law Firm's Marketing Strategy
With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.
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Consider 2 Alternative Exit Plans In RE Distress Scenarios
In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.
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SC's Courts Have It Wrong On Amazon Marketplace Sales Tax
The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.
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Constitutional Shenanigans And Other Sports: SALT In Review
From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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This Earth Day, Consider How Your Firm Can Go Greener
As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.
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Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues
Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.
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Practicing Law With Parkinson's Disease
This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.
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Why Supreme Court Should Allow Repatriation Tax To Stand
If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.
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For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill
A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.
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Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law
A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.
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Speaking Of Ideas Hard To Swallow: SALT In Review
From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.