State & Local
-
February 13, 2025
Tax Atty's Firing Not Due To Husband's Testimony, Judge Says
A man failed to prove that his testimony against a Connecticut Department of Revenue Services official during a state legislative hearing cost his high-level tax attorney wife her job, a federal judge has ruled, issuing a win to two agency leaders.
-
February 13, 2025
Packaging Co. To Pay $6.25M Over Shuttered NC Paper Mill
Food and beverage packaging company Pactiv Evergreen has agreed to pay $6.25 million to settle the state of North Carolina's lawsuit seeking to recoup $12 million in financial incentives to keep a local mill operating in the town of Canton, after suddenly closing its facility in 2023.
-
February 13, 2025
Mo. Resolution Seeks Cap For Property Assessment Hikes
An assessment of a residential property in Missouri would not be able to increase more than 8% from its last assessment if voters approve a constitutional amendment under a resolution introduced in the state House of Representatives.
-
February 13, 2025
Texas House Measure Seeks Vote On Casino, Sports Betting
Texas voters would decide whether to let state lawmakers legalize and tax casino gambling and sports betting under a proposal introduced in the state House of Representatives.
-
February 13, 2025
Ill. Revenue Dept. Unsure If Site Is Marketplace Facilitator
The Illinois Department of Revenue said in a general information letter that it was unable to determine whether an internet auction site is a marketplace facilitator that must collect and remit sales tax, because the agency couldn't determine the arrangement between the sellers and the site.
-
February 13, 2025
Ariz. Panel OKs Plan For Vote To End Grocery Tax
Arizona cities would be barred from imposing local grocery taxes if voters approved a constitutional amendment in a ballot measure proposed in legislation passed by a state House panel over the objections of several small-city mayors.
-
February 13, 2025
Ill. Dumpster Rental Service Must Pay Sales Tax
An Illinois business must pay sales tax on its dumpster rental services, the state Department of Revenue said in a general information letter.
-
February 13, 2025
Calif. Bill Would Nix Adjustments Of Cannabis Excise Tax Rate
California would repeal a requirement that the state Department of Tax and Fee Administration adjust the rate of the state's excise tax on cannabis as part of a bill introduced in the state Assembly.
-
February 13, 2025
Texas Senate OKs Increase In Homestead Tax Exemption
Texas would amend the state's constitution to increase its homestead exemption, if voters approve, under a bill and a resolution passed unanimously by the state Senate on Thursday.
-
February 13, 2025
NY Resident Can Get Tax Credit For Additional Solar System
New York state's tax agency incorrectly denied a resident's $5,000 income tax credit claim for installing a second solar energy system at his home, a state administrative law judge said, finding the new equipment was separate from his original system.
-
February 13, 2025
Vermont Appoints New Tax Commissioner
Vermont's tax commissioner will step down by the end of the week and be replaced by a former CEO of Vermont Teddy Bear Co., the governor announced.
-
February 13, 2025
Del. Allows Cos. To File Trade Names With Revenue Division
Delaware will allow companies that do business in the state under trade names that don't disclose their legal names to register their trade names by filing a certificate with the state Division of Revenue as part of a bill signed by the governor.
-
February 13, 2025
Texas Bill Seeks Paid Parental Leave Tax Credit
Texas would grant a franchise tax credit to companies that provide their employees with paid parental leave under a bill introduced in the state House of Representatives.
-
February 13, 2025
Colo. Home Energy Tax Credit Not For On-Site Generation
A Colorado tax credit for residential energy storage systems does not extend to the costs of on-site generation systems, the Colorado Department of Revenue said in a general information letter.
-
February 13, 2025
Wisconsin Senate Bill Would Exempt Tips From Income Tax
Wisconsin wouldn't levy income tax on cash tips as part of a bill introduced in the state Senate.
-
February 12, 2025
NY Bill Seeks To Assess Property Tax Role In School Funding
New York would create a task force to study the role of property taxes in funding the state's education system under a bill introduced in the state Assembly.
-
February 12, 2025
Ariz. House Panel OKs Ending Business Equipment Tax
Arizona would eliminate its tax on business personal property under legislation advanced Wednesday by a state House committee.
-
February 12, 2025
Mo. Bill Would Sunset County Sales Taxes After 10 Years
Missouri counties would have to apply a 10-year sunset date to new or renewed sales taxes under a bill introduced in the state House of Representatives.
-
February 12, 2025
Ind. Senate Panel Advances Property Tax Relief Bill
Indiana would put in place a property tax deferral program and reform the school district referendum process under a bill advanced by the state Senate's tax committee that will now go to a full vote of the chamber.
-
February 12, 2025
Ohio Justices Pan Aramark's Agency Tax Exclusion Bid
Two Ohio Supreme Court justices sounded open Wednesday to denying Aramark a gross receipts tax exclusion for reimbursements it received from schools for buying food if the company paid for the goods before receiving the reimbursements.
-
February 12, 2025
Calif. Orchard Purchase Not Like-Kind Exchange, Court Says
Two California business partners' purchase of a citrus orchard with jury-awarded money does not constitute a like-kind exchange, a state appeals court ruled, saying the orchard wasn't similar enough to the lost property covered by the award.
-
February 12, 2025
Maine House Bill Would Exempt Medical Cannabis From Tax
Maine would exempt sales of cannabis sold for medical use from the state's sales tax under a bill introduced in the state House of Representatives.
-
February 12, 2025
Squire Patton Brings On Polsinelli Tax Ace In Houston
Squire Patton Boggs LLP announced Wednesday that a former Polsinelli PC shareholder has joined the tax strategy and benefits practice group in Houston, an addition that helps the firm address growing client needs.
-
February 12, 2025
Kentucky To Cut Flat Income Tax Rate
Kentucky will lower its flat income tax rate by half a percentage point starting next year under a bill signed by the governor.
-
February 12, 2025
Ga. House Bill Would Exclude Overtime Pay From Income Tax
Georgia would exclude overtime compensation from state income taxes under a bill filed in the state House of Representatives.

Energy Co.'s Sales Properly Sourced To Mich., Tribunal Says
An energy company's wholesale sales of electricity that were executed at Michigan substations must be apportioned to Michigan, the state Tax Tribunal ruled Thursday, rejecting the company's request to obtain an $8 million tax refund by sourcing some sales to where out-of-state consumers used the electricity.

Minn. House Panel Advances 10-Year Phaseout Of Estate Tax
Minnesota would phase out its estate tax over 10 years under legislation advanced by the state House Taxes Committee on Thursday.

Mass. Justices Nix Tax Break For Cargo Biz On Massport Land
A site leased by the Massachusetts Port Authority to a for-profit cargo management business is not exempt from local property taxes, the state's Supreme Judicial Court ruled Wednesday, affirming a $22 million property valuation.
Editor's Pick
-
Law360 Will Track 2024 Ballot Measures On Real-Time Map
As citizens across the country weigh in on federal, state and local elections this November, Law360's 2024 ballot measure map will track election results for tax-related ballot measures in real time. Here, Law360 dives into what's on the ballots in Georgia, Nevada, Wyoming and Denver.
-
Law360 Revenue Report Map Tracks Health Of State Coffers
As state coffers fluctuate because of federal pandemic aid drying up, demographics shifting and remote work becoming commonplace, Law360 Tax Authority is providing up-to-date coverage on state tax revenue with the launch of its Revenue Report Map.
Featured Stories
-
Commerce Powers Key In Battle Over Corp. Transparency Law
The question of whether Congress exceeded its powers to regulate commerce by enacting the Corporate Transparency Act is likely to feature in a potential U.S. Supreme Court resolution to around a dozen challenges to the law that are percolating through the courts.
-
Dry Spell In High Court SALT Cases Leaves Gaps In Tax Rules
A roughly six-year dry spell in significant state and local tax rulings from the U.S. Supreme Court has left some tax practitioners wanting for clarity about how dormant commerce clause precedent should be applied to cross-border transactions in the modern economy.
-
The Tax Angle: TCJA Renewal Cost, ACA Credits, OMB Pick
From a look at the budget impact of renewing the 2017 tax overhaul law to uncertainty surrounding the renewal of Affordable Care Act premium tax credits and the nomination of a new chief of the Office of Management and Budget, here's a peek into a reporter's notebook on a few of the week's developing tax stories.
Expert Analysis
-
In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
-
National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
-
Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
-
Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
-
AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
-
When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
-
Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
-
Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
-
Open Season On A Department Of Revenue: SALT In Review
From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
-
5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
-
Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
-
5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
-
Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.