State & Local
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August 28, 2025
Ore. Worker Owes Income Tax On Wages, Court Says
An Oregon woman owes income tax on wages she earned in the state, the state tax court ruled, rejecting her argument that the tax didn't apply to her because she wasn't an employee of the state.
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August 28, 2025
Hawaii Transient Tax Is Unconstitutional, Cruise Cos. Say
The extension of Hawaii's 11% transient accommodation tax to cruise ship passengers under a new law violates the U.S. Constitution, a group of cruise companies told a U.S. district court.
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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.
Expert Analysis
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.
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Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits
A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.