State & Local
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November 05, 2025
Ore. Tax Court Denies Deductions For Hawaii Condo
An Oregon couple with a construction-related S corporation were correctly denied most of the income tax deductions they claimed related to work in Hawaii, including a portion of the costs of a condominium rental, the state tax court ruled.
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November 05, 2025
Texas Voters Back Increase To Biz Property Tax Exemption
Texas voters backed a constitutional amendment increasing the state's business property tax exemption as well as a proposal barring taxes on capital gains and securities transactions, according to unofficial election results from the secretary of state's office.
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November 05, 2025
NH Receipts Trail Estimates By $29M Through Oct.
New Hampshire's total receipts from July through October trailed forecasts by $29 million, according to the state Department of Administrative Services.
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November 05, 2025
Kansas Tax Collection Through Oct. Beat Estimate By $103M
Kansas' general fund receipts from July through October exceeded estimates by $103 million, according to the state Division of the Budget.
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November 05, 2025
Iowa Total Receipts Through October Down $483M
Iowa's total receipts from July through October fell $483 million compared to the same period last fiscal year, according to the state Department of Management.
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November 05, 2025
Colo. Voters Boost High-Earner Tax For School Meals
Colorado voters approved ballot measures to raise income taxes on high earners to support the state's free school meals program and to let the state keep excess revenue already collected.
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November 05, 2025
NY Bill Would Nix Mobile Telecom Services Sales, Excise Tax
New York would eliminate state sales and compensating use tax and state excise tax on mobile telecommunication services and authorize local governments to eliminate their portion of sales and use tax for such services under a bill introduced in the state Assembly.
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November 04, 2025
DC Council OKs Income Tax On Overtime, Tips
Washington, D.C., would apply its local income tax to overtime and tipped income and eliminate two business tax breaks under emergency legislation approved by the district council Tuesday to decouple elements of local law from federal tax code.
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November 04, 2025
3M Ruling Highlights Loper Bright's Reach In Axing Tax Regs
A U.S. Supreme Court ruling that gutted deference to agencies took center stage in the Eighth Circuit's recent decision that backed 3M's challenge to transfer pricing rules, signaling the strict statutory analysis that courts may now apply to tax regulations.
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November 04, 2025
Calif. OTA Denies Claim For Higher Tax Basis On Home Sale
Two California residents did not provide enough evidence to show they merited a tax basis in a house they sold beyond what the tax agency allowed, the state Office of Tax Appeals ruled.
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November 04, 2025
Ark. Revenue Through October Exceeds Forecast By $91M
Arkansas' total revenue collection from July through October outperformed estimates by $91 million, the state Department of Finance and Administration reported Tuesday.
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November 04, 2025
Ohio Board Bumps Apartment Building's Value
An apartment building should have its value increased from $24 million to $41.5 million based on its most recent sales price, the Ohio Board of Tax Appeals ruled.
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November 04, 2025
Calif. OTA Upholds Co.'s Late Penalty Assessments
Deutsche Bank Securities owes the late penalty amounts assessed by the California Department of Taxation and Finance because the company failed to show the penalties shouldn't apply to its late and miscalculated tax payments, the state Office of Tax Appeals ruled.
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November 04, 2025
Ore. Can Use Revised Argument In Apple Refund, Court Says
The Oregon Department of Revenue was correct to use a revised legal theory to determine Apple's tax liability and related refund in a dispute over apportionment, the state tax court said.
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November 04, 2025
Texas General Revenue Up 0.5% From Last Year
Texas general fund revenue in September and October outpaced the same period last year by 0.5%, according to the state comptroller.
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November 04, 2025
W.Va. Revenue Through October Beat Estimates By $103M
West Virginia general revenue collection from July through October outpaced estimates by $103 million, according to the state Department of Revenue.
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November 04, 2025
Ill. Senate Measure Would Urge Alignment With Fed. Tax Law
Illinois lawmakers would urge Democratic Gov. JB Pritzker not to decouple the state's tax policy from tax changes contained in the federal budget law enacted in July under a resolution filed in the state Senate.
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November 03, 2025
Insurance Law Firm's Bid For $600K Biz Tax Refund Flops
Washington appellate judges spurned a Pacific Northwest law firm's request for a roughly $600,000 tax refund on Monday, agreeing with state regulators that the firm owes business taxes on legal services for insurance clients when the litigation unfolded within the Evergreen State.
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November 03, 2025
State & Local Tax Takeaways From October
From continued interest on several fronts in taxing digital products to New York City's proposed regulations for aligning with the Multistate Tax Commission's position on when a company's internet activities exceed P.L. 86-272's protections, October was a busy month in state and local tax. Here, Law360 looks at these and other highlights from the past month.
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November 03, 2025
Mo. Overpayment Refund Law Burdens Tax Dept., Report Says
A change in Missouri law that allowed taxpayers an additional seven years to claim refunds of overpaid sales and use taxes has created administrative burdens for the state Department of Revenue while an increase in overpayments has occurred, the state auditor said in a report.
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November 03, 2025
Calif. Co. Owes Sales Tax On $8.7M Purchase, OTA Says
A California flooring company owes sales tax on $8.7 million in unreported purchases, the state Office of Tax Appeals said in a ruling released Monday, saying the state's tax administration correctly calculated the purchase amount.
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November 03, 2025
Tribes Push Supreme Court To Overturn Okla. Tax Ruling
The Oklahoma Supreme Court incorrectly ruled that a member of the Muscogee Creek Nation owes Oklahoma income tax, groups representing Native American tribes told the U.S. Supreme Court, asking the justices to hear the case and reverse the ruling.
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November 03, 2025
Mich. Panel Says Cargo Containers Aren't Taxable Fixtures
Cargo containers that were used for storage on an agricultural property shouldn't be factored into the parcel's assessed value because they weren't annexed to the property, the Michigan Court of Appeals ruled, reversing a state Tax Tribunal decision.
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November 03, 2025
DC Bill Would Keep Income Tax On Tips, Overtime
Washington, D.C., would decouple from federal tax provisions offering certain business tax breaks and deductions for tips and overtime pay under emergency legislation proposed in the district's council.
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November 03, 2025
Veteran Tax Controversy Atty Moves Team To Kostelanetz
A longtime New Jersey tax attorney and three of his associates have joined Kostelanetz LLP, the boutique tax firm announced Monday, saying it expected them to bolster its tax controversy practice and add to its commitment to volunteer work and legal education.
Expert Analysis
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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.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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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.
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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.