State & Local

  • July 15, 2025

    Idaho Annual Revenues Miss Estimate By $95M

    Idaho's total revenue collection in the 2025 fiscal year missed estimates by roughly $95 million, according to the state Division of Financial Management.

  • July 15, 2025

    Calif. Legislature OKs Retroactive Solar Property Exclusion

    California would allow the purchaser of a new property a three-year window to apply for a property tax exclusion for solar energy systems under a bill passed by the state Senate and sent to Democratic Gov. Gavin Newsom for approval.

  • July 15, 2025

    Nebraska's Annual Net Receipts Fall $86M Short Of Estimate

    Nebraska's net receipts in the 2025 fiscal year underperformed a forecast by $86 million and lagged behind the prior fiscal year's collection by $997 million, according to a report released Tuesday by the state Department of Revenue.

  • July 15, 2025

    Tenn. Revenues Through June Beat Estimates By $81M

    Tennessee's general revenue collection from August 2024 through June exceeded estimates by $81 million but dropped behind last year by $209 million, according to the Department of Finance and Administration.

  • July 15, 2025

    Pa. Senate Bill Seeks To End School District Property Taxes

    Pennsylvania would propose an amendment to the state constitution to eliminate school districts' authority to levy or collect property taxes after June 30, 2029, under a bill introduced in the state Senate.

  • July 14, 2025

    Vape Groups Urge 4th Circ. To Stall NC E-Cigarette Law

    Vape interests are urging the Fourth Circuit to temporarily stop North Carolina officials from enforcing a law that could prevent the sale of many types of e-cigarettes in the state, claiming the statute was pushed by "Big Tobacco" company Reynolds American Inc. and targets products that help people quit smoking.

  • July 14, 2025

    NY Judge Snuffs Counties' Bid To Derail Congestion Pricing

    A New York federal judge on Monday tossed claims from two local counties alleging Manhattan's discriminatory congestion pricing tolls trampled on motorists' right to travel, saying inconvenient tolls for certain commuters don't amount to a constitutional violation.

  • July 14, 2025

    Md. Says Digital Ad Tax Applies To Automated, Visual Ads

    Advertising services subject to Maryland's digital advertising gross revenues tax must be both programmatic, or automated, and conveyed visually, the state comptroller said in a bulletin obtained Monday by Law360.

  • July 14, 2025

    Ohio Board Values Custom-Built Cannabis Facility At $12.6M

    The Ohio Board of Tax Appeals valued a custom-built cannabis cultivation and processing facility at $12.6 million Monday, ruling that the property qualified as a special purpose property that is appraised under the cost approach method.

  • July 14, 2025

    Missouri Net Revenue Rises $2M From Prior Year

    Missouri's total net revenue collections from July 2024 through June outperformed the total for the prior fiscal year by roughly $2 million, according to the state Office of Administration.

  • July 14, 2025

    Ohio Revenue Beats Estimate For Year By $972M

    Ohio's general fund revenue from July 2024 through June exceeded a forecast by $972 million, according to the state Office of Budget and Management.

  • July 14, 2025

    DC Bill Seeks Entity-Level Tax For Pass-Throughs

    The District of Columbia would let pass-through entities elect to be taxed at the entity level and would provide a tax credit for members of such entities under a bill referred to a D.C. Council committee Monday.

  • July 11, 2025

    GOP Budget Bill May Not Be The End For PL 86-272 Revisions

    State representatives celebrated the removal of a provision from the federal budget reconciliation bill that sought to broaden state income tax protections for businesses, but they may need to stay on the lookout for future tax preemption proposals from Congress.

  • July 11, 2025

    PepsiCo Challenges $2.1M Tax Penalty In Ill. Supreme Court

    Illinois' justices should overturn lower court decisions allowing $2.1 million in penalties on PepsiCo for categorizing Frito-Lay expatriates' compensation as foreign payroll, a categorization that excluded Frito-Lay's profits from PepsiCo's state income tax calculations, the food and beverage giant said in a petition.

  • July 11, 2025

    Alaska Shifts Car Rental Tax Collection Liability, Cuts Rate

    Alaska changed who must collect and remit an excise tax on rentals of passenger vehicles arranged through certain platform companies and lowered the tax's rate under a bill that became law without the governor's signature.

  • July 11, 2025

    The Tax Angle: Church Politics, Budget Talk, Disaster Relief

    From a look at the IRS' statement relaxing a 71-year-old ban on political endorsements by churches to talk of a second budget reconciliation bill this year and the passage of disaster tax relief legislation, here's a peek into a reporter's notebook on a few developing tax stories.

  • July 11, 2025

    Colo. Says Modular Home Co.'s Purchases Tax-Exempt

    A company is exempt from sales tax on its purchases of materials to build modular homes in Colorado, the state's Department of Revenue said in a ruling released Friday, finding the materials fall under the state's wholesale exemption.

  • July 11, 2025

    Ky. General Revenue Through June Up $132M

    Kentucky's general revenue collection from July 2024 through June was $132 million higher than the same period last year, according to the Office of State Budget Director.

  • July 11, 2025

    Pa. House OKs State Actions To Combat False Claims

    Pennsylvania would allow the state's attorney general to pursue actions against people who make false claims to use state programs under a bill passed by the state House of Representatives.

  • July 11, 2025

    Pa. Revenue Up $321M From Forecast For Fiscal Year

    Pennsylvania collected $321 million more in general fund revenue than expected in fiscal year 2025, according to a report released Friday by the state's Department of Revenue.

  • July 11, 2025

    Taxation With Representation: Davis Polk, Kirkland, Cassels

    In this week's Taxation With Representation, Merck buys U.K. drugmaker Verona Pharma, CoreWeave acquires fellow data center company Core Scientific, Royal Gold acquires Sandstorm Gold and Horizon Copper, and Italian food company Ferrero buys WK Kellogg.

  • July 11, 2025

    Calif. Revenue Tops Forecast For Year By $3.7B

    California's net revenue collection in the fiscal year that ended last month outpaced an estimate by $3.7 billion, the state controller's office reported.

  • July 11, 2025

    Minn. Revenue Surpasses Estimate By $847M

    Minnesota's total revenue from July 2024 through June beat an estimate by $847 million, according to the state's management and budget office.

  • July 11, 2025

    Minn. Tax Court Boosts Value Of Macy's Property By $6M

    The Minnesota Tax Court boosted the tax valuation of a Macy's store by nearly $6 million, adopting elements of the local assessor's cost analysis and finding that that property's highest and best use was its continued operation as an anchor department store.

  • July 10, 2025

    Pa. Sens. Unveil Bipartisan Plan To Legalize Marijuana

    Pennsylvania lawmakers on Thursday unveiled a new bipartisan legislative proposal to legalize and regulate the sale of recreational marijuana in the Keystone State, after a previous proposal to legalize the sale of pot through state-run stores failed in the state Senate.

Expert Analysis

  • 3 Steps For In-House Counsel To Assess Litigation Claims

    Author Photo

    Before a potential economic downturn, in-house attorneys should investigate whether their company is sitting on hidden litigation claims that could unlock large recoveries to help the business withstand tough times, says Will Burgess at Hilgers Graben.

  • Adapting To Private Practice: From DOJ Enviro To Mid-Law

    Author Photo

    Practitioners leaving a longtime government role for private practice — as when I departed the U.S. Department of Justice’s environmental enforcement division — should prioritize finding a firm that shares their principles, values their experience and will invest in their transition, says John Cruden at Beveridge & Diamond.

  • NY Tax Talk: Sourcing, Retroactivity, Information Services

    Author Photo

    Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

    Author Photo

    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

    Author Photo

    From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

    Author Photo

    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

    Author Photo

    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

    Author Photo

    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

    Author Photo

    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

    Author Photo

    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

    Author Photo

    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

    Author Photo

    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

    Author Photo

    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.