State & Local
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December 17, 2025
Colo. Board Stalls High-Earner Tax Boost Plan
A proposed ballot measure to replace Colorado's flat income tax with graduated rates, increasing taxes on high earners, was set back Wednesday by a state panel that found in a rehearing that the initiative wrongly addressed multiple topics.
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December 17, 2025
LSU Districts' Taxes Challenged For Not Getting Voter OK
A former Louisiana councilperson filed a suit against two economic improvement districts associated with Louisiana State University on Wednesday, saying the jurisdictions failed to get taxpayer approval before raising sales taxes.
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December 17, 2025
Amazon Charged Too Much Sales Tax, Tenn. Consumer Claims
Amazon has been hit with a proposed class action in Washington state court by a Tennessee customer who claims the e-commerce giant collected excessive sales tax on his purchases and then refused to refund him, in violation of Volunteer State tax law that holds "marketplace facilitators" responsible for charging the correct rate.
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December 17, 2025
Boston Accused Of Retaliating Over Property Tax Appeals
The city of Boston retaliated against commercial property owners that appealed their valuations to a state board by unlawfully boosting those valuations, an owner said in a proposed class action filed Wednesday in Massachusetts state court.
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December 17, 2025
Ore. Tax Court Axes Trust's Appeal Of Special Assessment Nix
The Oregon Tax Court dismissed a trust's appeal of a county assessor's decision denying its bid for a special property tax assessment but declined to sanction the trust for citing nonexistent law, which the court said was "likely" due to use of generative artificial intelligence.
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December 17, 2025
Mich. Appeals Court Rejects Medical Pot Co.'s Tax Deduction
A Michigan medical cannabis provisioning center cannot claim a corporate income tax deduction for business expenses, the Michigan Court of Appeals found, saying the law provides that tax break only to recreational cannabis businesses.
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December 17, 2025
Ex-Biden Tax Counsel To Chair Willkie Tax Resolution Team
Willkie Farr & Gallagher LLP has hired a former senior tax counsel who worked in two Democratic presidential administrations to come on board as chair of the firm's tax resolution practice group, according to a Wednesday announcement.
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December 17, 2025
Ore. Court Takes County's Offer On Cut Property Value
While an Oregon landowner didn't bring enough evidence to show why the real market value of his property should be lower than an initial assessment, it will still be reduced after the state tax court accepted proposed reductions from the county.
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December 17, 2025
NC General Revenues Through Nov. Up $369M
North Carolina's general fund revenue from July through November was $369 million higher than the same period last fiscal year, according to the Office of the State Controller in a report released Wednesday.
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December 17, 2025
Neb. Tax Receipts Through Nov. Beat Forecast By $18M
Nebraska's tax collections from July through November exceeded forecasts by $18 million, according to the state Department of Revenue.
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December 17, 2025
Ore. To Reduce Interest Rate On Delinquent Tax Payments
Oregon's statutory interest rate for deficient and delinquent tax payments and for refunds owed to taxpayers will drop by a percentage point in 2026, the state Department of Revenue said.
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December 16, 2025
Dems Press DOJ On Concerns It's Favoring AG's Atty Brother
A group of Democratic lawmakers on Tuesday asked the U.S. Department of Justice to explain why it keeps intervening in or dismissing cases that involve clients represented by U.S. Attorney General Pam Bondi's brother, saying the decisions "raise serious questions about whether impartiality has been compromised."
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December 16, 2025
Ariz. Cardinals Must Pay Tax On Ticket Fees, Court Affirms
The Arizona Cardinals of the National Football League must pay taxes on fees they charged to ticketholders and remitted to the Arizona Sports and Tourism Authority, an appellate court affirmed, rejecting the team's argument that it acted merely as an agent for the authority.
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December 16, 2025
Charities Win Wis. Tax Break After Clash Over Justices' Ruling
A group of Catholic charities operating in Wisconsin are eligible for an unemployment tax exemption, the state's high court said, siding with the charities after a dispute over how to address a U.S. Supreme Court ruling that found the state discriminated when it denied them the tax break.
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December 16, 2025
Okla. Can't Tax Tribal Member On Reservation, Justices Told
A long line of U.S. Supreme Court rulings hold that states cannot tax tribal citizens on reservations without congressional authority, a tribal member told the justices, urging them to hear her appeal of an Oklahoma Supreme Court decision.
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December 16, 2025
Ill. General Revenues Beat Estimate By $14M
Illinois' general fund revenue collection from July through November outpaced estimates by $14 million, according to the Governor's Office of Management and Budget.
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December 16, 2025
NY Tax Collection Through November Up By $4.3B
New York's general fund revenue from April through November exceeded the same period last fiscal year by $4.3 billion, according to the state Department of Taxation and Finance.
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December 16, 2025
Ill. Prohibits Use, Excise Taxes On Some Airport Transactions
Illinois barred municipalities from imposing use, excise and other taxes on transactions that take place on certain airport property under a bill signed by Gov. JB Pritzker.
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December 15, 2025
IRS Finalizes Tribal Welfare, Energy Direct Pay Rules
The IRS finalized a pair of long-awaited tribal regulations Monday governing a taxable income exclusion for welfare benefits and classifying certain tribe-owned entities as tax-exempt to allow them to directly monetize tax credits for clean energy projects.
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December 15, 2025
Ala. Chicken Co. Allowed Sales Refund On Water Purchases
An Alabama chicken processor should be granted a gross receipts tax refund for the tax it paid on water used in its manufacturing process, the state tax tribunal ruled.
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December 15, 2025
Signatures Submitted For Vote To Undo Ore. Fuel Tax Hike
Tax and fee hikes approved in a major Oregon transportation package would be halted under a proposed 2026 voter referendum with more than 193,000 signatures submitted by organizers.
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December 15, 2025
Ala. Co.'s Propane Purchase Qualifies For Lower Tax Rate
An Alabama company that purchased propane for use in a blow torch to cut down large pieces of metal is eligible for a refund of sales tax paid on the purchases, because the purchases qualify for a reduced machine sales tax rate, the state Tax Tribunal ruled.
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December 15, 2025
NJ Tax Collections Through Nov. Up $462M From Last Year
New Jersey revenue collection from July through November was $462 million higher than the same period last fiscal year, according to the state Department of the Treasury.
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December 15, 2025
Ind. General Revenue Through Nov. Beats Estimates By $422M
Indiana's general fund revenue collection from July through November exceeded estimates by $422 million, according to the Indiana State Budget Agency.
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December 15, 2025
Ky. Revenue Through Nov. Rises $1M From Last Year
Kentucky's general fund revenue collection from July through November edged ahead of the total for the same period last year by $1 million, according to the state Department of Revenue.
Expert Analysis
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Attys Beware: Generative AI Can Also Hallucinate Metadata
In addition to the well-known problem of AI-generated hallucinations in legal documents, AI tools can also hallucinate metadata — threatening the integrity of discovery, the reliability of evidence and the ability to definitively identify the provenance of electronic documents, say attorneys at Law & Forensics.
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When Atty Ethics Violations Give Rise To Causes Of Action
Though the Model Rules of Professional Conduct make clear that a violation of the rules does not automatically create a cause of action, attorneys should beware of a few scenarios in which they could face lawsuits for ethical lapses, says Brian Faughnan at Faughnan Law.
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Law School's Missed Lessons: Educating Your Community
Nearly two decades prosecuting scammers and elder fraud taught me that proactively educating the public about the risks they face and the rights they possess is essential to building trust within our communities, empowering otherwise vulnerable citizens and preventing wrongdoers from gaining a foothold, says Roger Handberg at GrayRobinson.
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Strategies For Merchants As Payment Processing Costs Rise
As current economic pressures and rising card processing costs threaten to decrease margins for businesses, retail merchants should consider restructuring how payments are made and who processes them within the evolving legal framework, says Tom Witherspoon at Stinson.
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5 Crisis Lawyering Skills For An Age Of Uncertainty
As attorneys increasingly face unprecedented and pervasive situations — from prosecutions of law enforcement officials to executive orders targeting law firms — they must develop several essential competencies of effective crisis lawyering, says Ray Brescia at Albany Law School.
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It's Time For The Judiciary To Fix Its Cybersecurity Problem
After recent reports that hackers have once again infiltrated federal courts’ electronic case management systems, the judiciary should strengthen its cybersecurity practices in line with executive branch standards, outlining clear roles and responsibilities for execution, says Ilona Cohen at HackerOne.
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A Potential Attack On Good Sense In Chicago: SALT In Review
From Chicago's possible resurrection of a head tax to an assortment of proposals in Massachusetts, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Rules Of Origin Revamp May Be Next Big Trade Development
The rules of origin for determining what tariff applies to any given import appear to be on the cusp of an important rethink, and it seems likely that the administration will try to align the rule with its overall tariff strategy in one of three ways, says Ted Posner at Baker Botts.
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SDNY OpenAI Order Clarifies Preservation Standards For AI
The Southern District of New York’s recent order in the OpenAI copyright infringement litigation, denying discovery of The New York Times' artificial intelligence technology use, clarifies that traditional preservation benchmarks apply to AI content, relieving organizations from using a “keep everything” approach, says Philip Favro at Favro Law.
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High Court, Not A Single Justice, Should Decide On Recusal
As public trust in the U.S. Supreme Court continues to decline, the court should adopt a collegial framework in which all justices decide questions of recusal together — a reform that respects both judicial independence and due process for litigants, say Michael Broyde at Emory University and Hayden Hall at the U.S. Bankruptcy Court for the District of Delaware.
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A Remarkable Scheme Undressed: SALT In Review
From allegations involving strip clubs, bribery and a New York tax auditor to yet another proposed digital advertising tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Adapting To Private Practice: 3 Tips On Finding The Right Job
After 23 years as a state and federal prosecutor, when I contemplated moving to a law firm, practicing solo or going in-house, I found there's a critical first step — deep self-reflection on what you truly want to do and where your strengths lie, says Rachael Jones at McKool Smith.
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Painting Makes Me A Better Lawyer
Painting trains me to see both the fine detail and the whole composition at once, enabling me to identify friction points while keeping sight of a client's bigger vision, but the most significant lesson I've brought to my legal work has been the value of originality, says Jana Gouchev at Gouchev Law.