State & Local
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December 02, 2025
Texas Revenue Through Nov. Rises 1.1% From Last Year
Texas general fund revenue from September through November exceeded last year's total for the same period by 1.1%, according to the state comptroller's office.
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December 02, 2025
W.Va. Revenue Tops Estimate By $131M Through November
West Virginia's general fund revenue collection from July through November outpaced an estimate by $131 million, according to the state's Department of Revenue.
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December 02, 2025
NY Child Care Property Tax Abatement Boost Sent To Hochul
New York state would increase a property tax abatement for eligible child care centers in New York City under a bill sent to Gov. Kathy Hochul.
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December 01, 2025
Mich. County's Tax Sale Violates Constitution, Justices Told
A Michigan county violated the takings clause of the U.S. Constitution when it took title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the homeowner's estate told the U.S. Supreme Court on Monday.
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December 01, 2025
Prof Asks NY Panel To Negate Tax On Conn. Remote Work
A two-decade-old precedent upholding New York state's taxation of a professor's work at home in Connecticut doesn't justify New York's taxing of his remote work during the COVID-19 pandemic, he told a state appeals court Monday.
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December 01, 2025
Calif. EBay Seller Owes Additional Income Tax, OTA Says
A California eBay seller is liable for additional income tax based on a federal adjustment to his annual gross income, after failing to prove some deductions to his assessment were warranted, the state Office of Tax Appeals said in a ruling released Monday.
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December 01, 2025
Calif. Appeals Office Upholds LLC Tax On Remote Retailer
A company contracting with Amazon to store and deliver its products in California does business in the state and is subject to its minimum tax on limited liability companies, the state Office of Tax Appeals said in an opinion released Monday.
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December 01, 2025
Calif. Couple Not Entitled To Penalty Abatement, OTA Says
A California couple is not eligible for an abatement of penalties for failing to file a timely return after it was requested because they were not able to offer an adequate explanation for their delays, the Office of Tax Appeals ruled.
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December 01, 2025
Mo. Hospital Tax Exemption Nixed On Jurisdictional Grounds
A Missouri hospital failed to follow the correct protocols for appealing its property tax exemption statute; therefore the state Tax Commission can't consider the appeal, the commission said.
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December 01, 2025
Wis. Judge Dismisses Tribal Tax Suit Over Standing Issues
A Wisconsin federal judge dismissed a claim by homeowners that local political jurisdictions of the Menominee Indian Tribe joined forces to increase their tax burden, saying the federal court can't grant the relief they seek.
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December 01, 2025
Calif. Wrongly Taxed Retirement Distribution, OTA Says
The California Franchise Tax Board wrongly imposed income tax on a nontaxable distribution from a resident's retirement account, the state Office of Tax Appeals said in an opinion released Monday.
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December 01, 2025
Ill. Dept. Analyzes State Property Tax System Per 2024 Law
The Illinois Department of Revenue said Monday that it's conducting a study of the state's property tax system as required by a law enacted last year.
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November 26, 2025
Colo. Group Says Oil, Gas Fees Are Taxes That Violate TABOR
A nonprofit conservative advocacy group told a Colorado state court Tuesday that a 2024 law which imposes new fees on oil and gas producers is actually a tax and should be subject to a public vote as required by the Colorado Taxpayer's Bill of Rights.
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November 26, 2025
Split 6th Circ. Shields Baker Donelson, Not City Councilman
In a published opinion, the Sixth Circuit has found that Baker Donelson Bearman Caldwell & Berkowitz PC is shielded by qualified immunity as outside counsel for the city of Nashville in litigation over the law firm's firing of a city election commission chair and member of the firm.
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November 26, 2025
State & Local Tax Takeaways From November
From a win for A&E Television Networks over New York City's unincorporated business tax to Colorado voters' approval of ballot measures to raise income taxes on high earners, November was a lively month for state and local tax. Here, Law360 looks at these and other state and local tax highlights from the past month.
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November 26, 2025
Wis. Bill Seeks Sales, Use Tax Break For Contract Research
Wisconsin would establish a sales and use tax exemption for qualified contract research services under a bill introduced in the state Assembly.
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November 26, 2025
ND Revenue Through October Slightly Higher Than Estimate
North Dakota's general fund revenue from July through October edged ahead of estimates by $2.6 million, according to the state Legislative Council.
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November 26, 2025
Mich. General Revenue In October Up $285M From Last Year
Michigan's general revenue collection in October exceeded last year's total by $285 million, the state Budget Office said in a report released Wednesday.
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November 26, 2025
Mo. County Can't Impose Additional Tax On Cannabis
A Missouri county cannot impose an additional 3% excise tax on cannabis sales in its incorporated areas because it's not the prevailing taxing authority under state cannabis laws, the state Court of Appeals ruled.
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November 25, 2025
Arby's Franchisee Tells Ark. Justices Biz Sale Wasn't Taxable
An Oklahoma-based company that was once the largest Arby's franchisee did not receive business income that was taxable in Arkansas when it sold its business, the now-defunct corporation told the Arkansas Supreme Court, urging the justices to reject arguments by the state's tax agency.
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November 25, 2025
Mo. Dept. Pitches Changes To Consolidated Return Rules
Missouri would require the common parent of an affiliated group filing a consolidated income tax return to be the one filing the return for it to be accepted under consolidated return changes proposed Tuesday by the Missouri Department of Revenue.
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November 25, 2025
Delta Tells Justices Ore. Tax Violates Equal Protection Clause
Oregon's taxation of the intangible personal property of Delta Air Lines unconstitutionally singles out a small group of taxpayers, the airline told the U.S. Supreme Court, urging it to reverse a state Supreme Court opinion.
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November 25, 2025
MTC Head To Depart Commission, Join Eversheds Sutherland
Multistate Tax Commission executive director Gregory Matson will step down in early 2026 and enter private practice, he confirmed to Law360 on Tuesday.
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November 25, 2025
Mo. Dept. Pitches Resident Withholding Rule Change
Missouri residents who work in another state with a lower income tax rate would be required to remit additional income tax to Missouri under a proposed rule change released Tuesday by the state Department of Revenue.
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November 25, 2025
The Tax Angle: Taxpayer Advocate Update, Tax Prom 2025
From a look at changes underway at the Taxpayer Advocate Service to remarks by Senate Finance Committee Chairman Mike Crapo at the Tax Prom, the Tax Foundation's annual black tie event, here's a peek into a reporter's notebook on a few developing tax stories.
Expert Analysis
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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.
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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.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.
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5 E-Discovery Predictions For 2025 And Beyond
In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.
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Making The Pitch To Grow Your Company's Legal Team
In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.