State & Local
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July 23, 2025
Texas House Bill Seeks Study Of Sales And Use Taxes
Texas would direct its comptroller to study the state's sales and use tax system and submit a report to the governor and state lawmakers under a bill introduced in the state House of Representatives at the start of a special session.
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July 23, 2025
Why Private REITs Are Having A Moment
Investments in private real estate investment trusts are surging, and that trend may strengthen as state regulators mull limiting investments in other, quasi-public REITs, while securities regulators have recently eased accreditation requirements for investors raising private capital.
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July 22, 2025
Wash. Appeals Court Affirms Biz Tax Rule For Drop Shippers
The Washington Court of Appeals upheld the state's rule on Tuesday that out-of-state wholesalers in drop shipment transactions are subject to a business tax when the customer that ultimately receives the product is within the Evergreen State's borders, rejecting a challenge from California IT distributor Synnex.
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July 22, 2025
FTA Communicating With IRS On New Federal Tax Changes
The Federation of Tax Administrators has talked with the Internal Revenue Service about how the recent federal tax changes will be carried out, and it plans to communicate with state representatives to help them with the new law, the FTA's top official said Tuesday.
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July 22, 2025
Mo. High Court Says Counties Can't Tax Pot In Certain Areas
Counties can't add their own taxes on sales of adult-use cannabis in incorporated areas such as cities that impose their own tax, Missouri's highest court said Tuesday, reversing a lower court decision that upheld the county taxes.
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July 22, 2025
Streamlined Sales Tax Board Eyes Bundling Rule Overhaul
The Streamlined Sales Tax Governing Board is likely in the coming months to revisit its model for taxing products sold in a bundle, an official with the board said Tuesday.
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July 22, 2025
Colo. Panel Hears Proposals To Apply TABOR To More Fees
Colorado would apply its Taxpayer's Bill of Rights to a wider range of fee increases under a group of proposed ballot initiatives heard by state officials Tuesday, with proponents saying work remained to be done on language in the measures.
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July 22, 2025
Greenberg Traurig Adds State And Local Tax Pro From EY
Greenberg Traurig is bringing on a former principal in EY's national tax practice as a shareholder in the firm's Chicago office to advise on state and local tax matters.
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July 22, 2025
Colo. Ballot Plan Seeks 3% Funding Drop For Tax Rate Cut
Colorado would reduce general fund appropriations by 3% with the savings returned to taxpayers in the form of a lower tax rate under a ballot initiative proposed for the November 2026 statewide ballot heard by state officials Tuesday.
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July 22, 2025
NJ Requires State Buyback Of Unused Tax Credits
New Jersey's tax agency will be required to purchase certain unused tax credits for real estate development projects under a bill Democratic Gov. Phil Murphy signed Tuesday.
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July 22, 2025
Texas Resolution Proposes Vote On Ending Property Taxes
Texas would ask voters if the state should amend its constitution to abolish property taxes by 2030 under a joint resolution filed Tuesday in the state House.
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July 22, 2025
Colo. Ballot Proposal Seeks Tax Break For Overtime, Tips
Colorado would exempt overtime and tipped income from state taxation under a proposed 2026 ballot measure reviewed Tuesday by state officials.
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July 22, 2025
Archer & Greiner Lands Cullen And Dykman Tax Leader In NJ
Archer & Greiner PC has added the former leader of Cullen and Dykman LLP's tax department as a partner, who brings her expertise in mergers and acquisitions and other transactions to the firm.
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July 22, 2025
Rising Star: Kirkland's Devin Heckman
Devin Heckman of Kirkland & Ellis LLP has advised clients on the tax aspects of several multibillion-dollar acquisitions involving technology and healthcare companies, forging ongoing relationships and earning him a spot among the tax attorneys under age 40 honored by Law360 as Rising Stars.
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July 22, 2025
Texas House Bill Seeks To Study Property Tax Alternatives
Texas would establish a commission to study alternatives to local property taxes under a bill filed Tuesday in the state House of Representatives.
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July 22, 2025
3 Takeaways From Budget Law's Opportunity Zone Revamp
The federal opportunity zone program was significantly revamped under the sweeping tax and spending legislation that President Donald Trump signed this month, and tax professionals say there are three key changes, including one aimed at boosting investment in rural areas.
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July 22, 2025
Mich. Death Uncaps Trust's Property Value, Tribunal Affirms
A Michigan property's value was properly uncapped after the settlor of the trust that owned the property died because the death constituted a transfer of ownership, the state tax tribunal ruled.
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July 22, 2025
Colorado Revenues In June Surge $52M From Last Year
Colorado's general fund revenue collection in June was $52 million higher than last year, according to the state Department of Revenue.
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July 22, 2025
Ariz. Revenues In Fiscal Year 2025 Up $560M From Forecast
Arizona's total general fund revenue collection from July 2024 through June beat estimates by $560 million, according to the state Joint Legislative Budget Committee.
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July 22, 2025
Utah General Revenue Rises By $879M
Utah's general revenue collection from July 2024 through June outpaced the previous fiscal year's total by $879 million, according to the State Tax Commission.
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July 22, 2025
Ore. Extends Brownfield Development Tax Breaks
Oregon extended its program of local property tax incentives for brownfield development by six years under a bill signed by the governor.
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July 21, 2025
MTC Highlights Biz Risks Of Altering State Tax Agreements
Businesses that attempt to unilaterally alter the terms of a voluntary disclosure agreement that a state proposed risk that state using their information to pursue an enforcement action against them, according to an example a Multistate Tax Commission committee approved Monday to add to its VDA policy.
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July 21, 2025
JetBlue Says Fla. Used Unlawful Formula In Calculating Taxes
JetBlue urged a Florida state court on Monday to negate a $631,000 corporate tax assessment by the state's Department of Revenue, arguing that a component of the agency's formula for taxing out-of-state miles is inconsistent with federal law.
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July 21, 2025
Mass. House Bill Would Allow Local-Option Tax Increases
Massachusetts would allow cities and towns to raise certain local taxes above current limits under legislation pitched by Democratic Gov. Maura Healey and being considered in the state House.
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July 21, 2025
Calif. Energy Credit Conformity Bill Advances In Assembly
California would conform to certain Internal Revenue Code provisions governing renewable energy tax credits from the Inflation Reduction Act under a bill passed by the state Assembly's Revenue and Taxation Committee and referred to its Appropriations Committee.
Expert Analysis
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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.
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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.
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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.
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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.