State & Local
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August 28, 2025
Ind. Co.'s Software Purchases Tax-Exempt, Dept. Says
A construction company operating in Indiana was wrongly taxed on purchases of computer software, the Department of State Revenue said after the business proved that several of the purchases qualified for the state's software-as-a-service exemption.
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August 28, 2025
Ind. Nonprofit Can't Get Tax Refund On Refreshments
Indiana's tax department correctly denied a nonprofit a tax refund for food, drinks and room rentals purchased for an education conference, the Department of State Revenue ruled, because the refreshments were meant for members of the organizations.
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August 28, 2025
Ind. Farmer Can't Get Tax Break For ATV Purchase
An Indiana farmer was correctly denied a sales tax break for an all-terrain vehicle he said was used to spray crops, the state's tax department said, finding he failed to prove the vehicle was used for an exempt purpose.
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August 28, 2025
Texas House OKs Lower Voter-Approval Property Tax Rate
Texas would lower its maximum property tax rate permitted by law without voter approval for larger taxing jurisdictions under a bill passed by the state House of Representatives.
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August 27, 2025
Ga. Justices Back Income Approach For Low-Income Housing
County tax assessors in Georgia may use a method known as the income approach to determine the fair market value of properties that qualify for federal low-income housing tax credits, the state Supreme Court ruled, reversing an appeals court finding.
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August 27, 2025
Minn. Justices Reject DuPont's Appeal Of $9M Tax Bill
Minnesota's tax department lawfully excluded receipts from currency hedging transactions in its apportionment of the income of chemical company DuPont, the state Supreme Court ruled Wednesday, upholding a state tax court decision and a $9 million assessment against the company.
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August 27, 2025
Calif. Court Affirms Dept. Can Review Co. Sales Before Refund
The California Department of Tax and Fee Administration was within its rights to review a tobacco company's sales documents for excess tax reimbursement before it issued the company an excise tax refund, a state appellate court affirmed.
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August 27, 2025
Baker Botts Adds 2 More Lateral Partners In NY
As it touts the addition of 17 lateral partners this year so far, Baker Botts LLP announced Tuesday that it has gained a former Paul Weiss Rifkind Wharton & Garrison LLP attorney focused on executive compensation and transactional tax strategy and a former McDermott Will & Schulte LLP attorney focused on public company and private equity mergers and acquisitions.
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August 27, 2025
NJ Tax Court Restores Church's Property Tax Exemption
A New Jersey town incorrectly imposed a property tax assessment on a church, the state's tax court ruled in an opinion released Wednesday, rejecting the town assessor's argument that the owner failed to timely file a required form to maintain its tax exemption.
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August 26, 2025
New DC Combined Reporting Rules Coming, Official Says
Updates to Washington, D.C.'s statutes and regulations that would specify how the district's treatment of combined groups will change under a new system in January should start being rolled out over the next few months, an attorney for the district's tax agency said Tuesday.
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August 26, 2025
The Tax Angle: Tariff Troubles, Tipped Income
From a look at the impact of rising tariffs on energy tax credits and issues arising from the deduction for taxes on tips, here's a peek into a reporter's notebook on a few developing tax stories.
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August 26, 2025
Colo. Lawmakers OK Selling Tax Credits To Raise $100M
Colorado would sell tax credits to raise up to $100 million to help bridge an expected budget gap under legislation that state lawmakers passed Tuesday, sending the bill to Gov. Jared Polis.
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August 26, 2025
Ohio Board Denies Tax Break For Church's Vacant School
A portion of a church property with a vacant school on it didn't qualify for a tax exemption, even though the property owner stated its intentions to demolish the school, the Ohio Board of Tax Appeals said.
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August 26, 2025
Ohio House Bills Seek To End Or Limit Property Taxes
Three bills introduced in the Ohio House of Representatives would eliminate property taxes by 2030, allow voters to introduce ballot initiatives to lower property taxes and increase the approval threshold for passage of certain property taxes.
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August 26, 2025
Tax Credit Dispute Sparks $1.3M Lawsuit Against Jersey City
A prominent Garden State developer filed a lawsuit against New Jersey's second-largest city, claiming the city improperly reversed its position on a longstanding tax agreement — demanding nearly $1.3 million in back payments that the developer says it does not owe.
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August 26, 2025
Calif. Senate OKs New Tax Default Property Sales Rules
California county boards of supervisors would be required to take new steps before approving the sale of a tax-defaulted property under a bill passed by the state Senate.
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August 26, 2025
Mass. Tax Amnesty Generated $140M, Revenue Chief Says
Massachusetts collected more than $140 million in revenue from a 60-day tax amnesty program last year, exceeding the initiative's $100 million forecast, the state Department of Revenue commissioner said Tuesday.
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August 26, 2025
Maine's Budget, Tax Chief To Retire
The commissioner of the Maine Department of Administrative and Financial Services since 2019 will retire from state service, the state's governor announced Tuesday.
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August 25, 2025
Calif. Pitfall Prompted Mass.'s PL 86-272 Reg, Official Says
A California court's invalidation of guidance narrowing federal tax protections for certain online activities because that state didn't follow the rulemaking process weighed into Massachusetts' decision to propose a regulation to adopt a similar stance, a Bay State tax agency attorney said Monday.
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August 25, 2025
Ala. Counties Urge Against Changing Remote Seller Tax Rules
Alabama must keep a tax program that allows remote sellers to collect a flat rate and avoid calculating taxes across hundreds of local jurisdictions, a group representing counties in the state said Monday.
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August 25, 2025
Colo. Lawmakers OK Cuts To Business Tax Breaks
The Colorado Senate gave final passage Monday to a group of bills to cut business tax breaks as part of a package state Democrats say is needed to help fill a budget gap caused by federal tax and spending changes.
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August 25, 2025
Mich. Judge Backs 125% Recovery In Tax Foreclosure Deal
A Michigan federal judge has given the initial approval to a settlement between a proposed class of former property owners and two counties over allegations that the counties unlawfully kept surplus proceeds from the sales of their tax-foreclosed properties, a deal similar to one the same judge OK'd last week.
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August 25, 2025
Ind. Tax Court Overturns Kohl's Property Valuation Win
The Indiana Board of Tax Review incorrectly accepted a property appraisal offered by a Kohl's location despite serious flaws in the method, the state tax court ruled, reversing the board and remanding the matter back to it.
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August 25, 2025
Ex-TSA Attorney Among 3 New Lawyers At Kaplan Kirsch
A former Transportation Security Administration attorney is among three lawyers who recently joined Kaplan Kirsch LLP, a Denver-based law firm that specializes in representing state, local and tribal government agencies on projects such as airport expansions and new rail lines.
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August 25, 2025
Connecticut Court Backs Ouster Of Tax Atty Over Rogue Email
Connecticut's former tax legal director was properly terminated after she used her work computer to send unauthorized draft legislation from her personal email account to a lobbyist who assumed that it was the state tax department's official position, a Connecticut appeals panel has ruled.
Expert Analysis
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.