State & Local
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May 27, 2025
Kentucky Revenue Through April Falls $27M From Last Year
Kentucky's general fund revenue from July through April dropped by $27 million from the same period last fiscal year, according to the state budget director's office.
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May 27, 2025
Tenn. Establishes Tax On Wholesale Cannabinoid Sales
Tennessee established a tax on the sale of hemp-derived cannabinoid products at wholesale and removed a 6% retail sales tax on such products under a bill signed by the governor.
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May 27, 2025
Feds Can't Turn Off NY Funding In Congestion Pricing Fight
A Manhattan federal judge on Tuesday temporarily blocked as "arbitrary and capricious" a Trump administration threat to withhold federal transportation funds from New York as part of a White House effort to undo New York City's congestion pricing program.
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May 23, 2025
Law360 Reveals Titans Of The Plaintiffs Bar
This past year, a handful of attorneys secured billions of dollars in settlements and judgments for both classes and individual plaintiffs against massive companies and organizations like Facebook, Dell, the National Association of Realtors, Johnson & Johnson, UFC and Credit Suisse, earning them recognition as Law360's Titans of the Plaintiffs Bar for 2025.
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May 23, 2025
Va. Gear Dealer Denied Sales Tax Break Over Flawed Form
A Virginia construction equipment dealer is liable for taxes on certain sales because it filed an exemption certificate that a customer incorrectly filled out, the state's tax commissioner ruled.
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May 23, 2025
Jurisdiction Issue Revives Challenges To Conn. Foreclosures
A Connecticut trial court must address three trusts' challenges to its jurisdiction over the tax foreclosures of their properties, a state appeals court ruled, saying the lower court failed to tackle the issue in ruling against the trusts.
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May 23, 2025
SC Conforms To Federal Tax Code Through 2024
South Carolina updated the conformity of its tax laws to the Internal Revenue Code through the end of 2024 under a bill signed by the governor.
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May 23, 2025
Mich. Justices To Hear Law Firm's Roof 'Addition' Appeal
Michigan's highest court said it will review whether a law firm office building's new roof was an addition to the property for the purposes of evaluating taxable value, meaning the property's value could increase beyond a 5% cap.
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May 23, 2025
Va. Deed Tax Due On Actual Property Value, Ruling Says
Virginia's deed recordation tax is paid based on the current assessed value of a property, rather than its value during a foreclosure sale, the state tax commissioner said.
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May 23, 2025
Va. Tax Boss OKs Use Tax On Gear Leased From Affiliate
A Virginia general contractor was correctly assessed use tax on equipment it rented from an out-of-state company it owned, the state's tax commissioner ruled, rejecting the taxpayer's argument that the companies should not be viewed as separate entities.
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May 23, 2025
Va. Sales Tax Audit Can Go Back 6 Years, Tax Head Says
Virginia's tax agency correctly extended the period of its sales and use tax audit concerning a farm used as a rental venue, as there is reasonable cause to believe the taxpayer failed to file a return, the state tax commissioner said.
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May 23, 2025
Va. Couple Denied Tax Break For Unappraised Large Gifts
A Virginia couple did not sufficiently substantiate noncash donations claimed as income tax deductions, the state tax commissioner ruled, saying they did not provide the appraisals required when categories of aggregated donations exceeded $5,000.
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May 23, 2025
Taxation With Representation: Troutman, A&O Shearman
In this week's Taxation With Representation, Blackstone acquires TXNM Energy, OpenAI buys io Products, Lumen Technologies sells its Mass Markets fiber-to-the-home business in 11 states to AT&T, and AMD sells its data center infrastructure manufacturing business to Sanmina.
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May 23, 2025
Texas House OKs Internet Access Services Tax Exemption
Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers, sending it back to the state Senate for approval.
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May 23, 2025
Ohio Board Denies Tax Break For City's Rented Office Building
An office building owned by an Ohio city's economic development entity isn't exempt from property taxes because the property is controlled by a nonprofit that leases space to for-profit businesses, the state Board of Tax Appeals ruled.
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May 23, 2025
ND General Fund Revenues Up $108M From Forecast
North Dakota's general fund revenue from July 2023 through April beat estimates by $108 million, according to the state Legislative Council.
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May 23, 2025
RI Revenues Through March Up $29M From Forecasts
Rhode Island's general fund revenue collection for July through April outpaced estimates by $29 million, the state Department of Revenue reported.
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May 23, 2025
Virginia Recycler Denied Credit On Past Equipment Purchase
A Virginia company was correctly denied a tax credit for the purchase of recycling equipment because it was purchased in a previous year, the state tax commissioner ruled.
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May 23, 2025
Va. Contractor Denied Real Property Sales Tax Break For Sand
Sand purchased by a Virginia homebuilder is tangible personal property subject to use tax and not real property, the state tax commissioner said, rejecting the builder's argument that the sand was part of the land at its previous location.
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May 23, 2025
NJ Assembly OKs Requiring State Buyback Of Unused Credits
New Jersey's tax agency would be required to purchase certain unused tax credits for real estate development projects under a bill passed by the state Assembly.
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May 22, 2025
NY Tribunal Nixes Time Warner's $6.7M Tax On Service Fees
A Time Warner Cable entity is exempt from nearly $6.7 million in sales tax on federal fees based on its interstate and international services that it passed on to New York customers, the state Tax Appeals Tribunal ruled in an opinion obtained by Law360 on Thursday.
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May 22, 2025
Fla. Can't End Tech Groups' Challenge To Social Media Law
A Florida federal judge on Thursday denied the state's motion to dismiss a complaint brought by technology groups challenging a Florida law restricting social media companies from blocking political candidates, ruling that the plaintiffs have standing to sue on behalf of their members.
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May 22, 2025
Minn. Tax Group OKs Trimming, Extending Data Center Break
Minnesota would extend a sales tax on data centers while removing electricity purchases from that exemption, and boost the state cannabis tax, under a compromise package partially agreed to Thursday by a legislative working group.
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May 22, 2025
Mich. Justices To Review Nationwide's Unitary Tax Filing Win
The Michigan Supreme Court agreed Thursday to weigh an appeal by the state's tax agency of a decision that said Nationwide entities could file their taxes as a unitary group to share tax credits among its members.
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May 22, 2025
Texas Lawmakers OK Increase In Biz Property Tax Exemption
Texas would raise the state's business personal property tax exemption fiftyfold pending the outcome of a public vote under a bill approved by state lawmakers and sent to Gov. Greg Abbott on Thursday.
Expert Analysis
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We Must Allow Judges To Use Their Independent Judgment
As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.
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Making The Case For Rest In The Legal Profession
For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.
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4 Ways Women Attorneys Can Build A Legal Legacy
This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.
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Paycheck Politics And A Bagful Of Arrogance: SALT In Review
From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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A Judge's Pointers For Adding Spice To Dry Legal Writing
U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.
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Why NY May Want To Reconsider Its LLC Transparency Law
Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.
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State FCAs Should Cover Local Fund Misuse, State Tax Fraud
New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.
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7 Tips For Associates To Thrive In Hybrid Work Environments
Excerpt from Practical Guidance
As the vast majority of law firms have embraced some type of hybrid work policy, associates should consider a few strategies to get the most out of both their in-person and remote workdays, says James Argionis at Cozen O’Connor.
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.