State & Local
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December 11, 2025
Mass. Panel Drops Tax Value Of Lowe's Store Property
A Lowe's store in Massachusetts was overvalued by more than $4 million, a state tax panel ruled, finding evidence presented by the local assessor in the case unpersuasive.
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December 11, 2025
Ind. Bill Would Exempt Menstrual Products From Sales Tax
Indiana would provide a sales tax exemption for menstrual products under a bill introduced in the state Senate.
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December 10, 2025
House Advances Bill To Suspend Tax Refund Claim Limits
The House Ways and Means Committee approved several tax bills Wednesday, including legislation that suspends the limitation period to file a refund claim until an IRS collection due process hearing concludes and all appeals rights have lapsed in levy cases.
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December 10, 2025
DOJ Seeks Fairness Review From High Court In Tax Dispute
A property owner is appropriately compensated if given surplus proceeds from a government sale of their property for more than the owner owed, provided the sale was conducted fairly, the federal government told the U.S. Supreme Court.
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December 10, 2025
Calif. Asks Justices For Time To Respond To Fla.'s Tax Claims
California asked the U.S. Supreme Court for more time to respond to Florida's claims that a California apportionment rule unconstitutionally discriminates against out-of-state businesses, signaling that the state intends to rebut Florida's arguments instead of waiving its response.
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December 10, 2025
Kilpatrick Brings On Akerman SALT Pro
Kilpatrick Townsend said Wednesday that it's bringing on a former Akerman tax professional, experienced in advising clients from middle-market businesses to Fortune 500 companies, to the firm's state and local tax practice.
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December 10, 2025
Ohio Lawmakers OK Limits On Pot Legalization, Tax Law
Ohio would restrict cannabis use and the sale of intoxicating hemp products with new criminal penalties for certain activities and make other changes to the state's voter-approved marijuana legalization and taxation law under legislation passed by lawmakers and heading to the governor.
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December 10, 2025
Md. Appeals Court Upholds $1.1M Home Value
A Maryland circuit court did not err in affirming the state tax court's decision upholding the $1.1 million valuation of a Prince George's County home, the Appellate Court of Maryland ruled.
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December 10, 2025
NY Increases Property Tax Abatement For Child Care Centers
New York state increased a property tax abatement for eligible child care centers in New York City under a bill signed by Gov. Kathy Hochul.
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December 09, 2025
Tariffs Add Complexity To State Tax Systems, Tax Pros Say
Tariffs promoted by President Donald Trump's administration are increasing state sales and use tax complexity and risk, which may not easily be undone even if the U.S. Supreme Court strikes the tariffs down, tax professionals said Tuesday.
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December 09, 2025
State Taxation Of AI Presents Sourcing Questions, Attys Say
Sourcing and nexus questions related to the taxation of artificial intelligence may arise if states scrutinize the technology under existing tests for taxing services and digital items, tax practitioners said Tuesday.
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December 09, 2025
Pa. Court Denies Man's Exception Biz Deduction Case
A Pennsylvania man failed to prove he was entitled to claimed business expense deductions after filing exceptions to a prior order denying the deductions, the Commonwealth Court ruled.
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December 09, 2025
Mich. Allows Rounding Post Tax Due To Penny Shortage
Michigan businesses can round transactions to the nearest nickel after calculating their sales tax liability, the state Treasury said in a notice, because there is a penny shortage caused by the U.S. Mint ceasing production of the 1-cent coin.
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December 09, 2025
No Wrongdoing By County In Valuation Row, Md. Court Says
A Maryland man failed to exhaust his administrative remedies or show that county authorities committed constitutional violations when he appealed his property's valuation, the Appellate Court of Maryland said, affirming a lower court decision.
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December 09, 2025
NJ Senate Bill Would Impose Flat Individual Income Tax Rate
New Jersey would replace its graduated individual income tax scheme with a flat income tax rate for income above certain thresholds under a bill introduced in the state Senate.
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December 09, 2025
La. Tax Collection In Nov. $60M Higher Than Last Year
Louisiana's general fund revenue collection in November exceeded the same month last year by $60 million, according to the state Department of Revenue.
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December 09, 2025
Fla. Net Revenue Through October Beats Estimates By $258M
Florida's general fund revenue collection from July through October outpaced estimates by $258 million, according to the state Department of Revenue.
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December 08, 2025
Texas Appeals Court Sticks Exxon With $45M Appraisal
A Texas district court was correct in finding that an administrative law judge didn't have jurisdiction to hear Exxon Mobil Corp.'s appeal concerning $45 million worth of equipment, a state appeals court ruled, as the claim centered on industrial property.
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December 08, 2025
US Can Join Hawaii Transient Tax Case, Court Rules
The U.S. government can join a group of cruise businesses in their challenge of Hawaii's transient occupancy tax expansion after meeting the intervention requirements, a U.S. district court ruled.
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December 08, 2025
Mich. Judge Won't Block 24% Wholesale Cannabis Tax
A judge said she won't stop Michigan's excise tax on wholesale marijuana sales from going into effect Jan. 1, finding Monday that a trade association and cannabis businesses were unlikely to succeed on claims the tax was unlawfully enacted.
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December 08, 2025
Hogan Lovells Adds Latham Corporate Ace In Houston
Hogan Lovells announced Monday that it has bolstered its tax, pensions and benefits offerings with a Houston-based attorney who came aboard from Latham & Watkins LLP.
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December 08, 2025
Ind. Bill Would Increase Income Tax Rate For Localities
Indiana would increase the local individual income tax rate by nearly a percentage point under a bill introduced in the state Senate on Monday.
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December 08, 2025
Ala. Net Tax Collections Through November Up $90M
Alabama's net tax collection from October through November outpaced the same period last year by $90 million, according to the state Department of Revenue.
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December 08, 2025
NJ Assembly Bill Seeks Tax Credits For Fusion Energy Cos.
New Jersey would establish a program to provide corporation business tax and individual income tax credits for the development of power plants by fusion energy and fusion technology companies under a bill introduced in the state Assembly.
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December 08, 2025
NY's Hochul Vetoes Tax Deadline Change For Pot Distributors
New York Gov. Kathy Hochul vetoed legislation that sought to change the date when cannabis distributors are required to submit excise tax returns, saying the bill would have created administrative issues for the state's tax agency.
Expert Analysis
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3 Ways To Train Junior Lawyers In 30 Minutes Or Less
Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.
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The Bar Needs More Clarity On The Discovery Objection Rule
Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.
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States, Taxes And Scorecards: SALT In Review
From the latest noteworthy rankings of the states' business tax regimes to results of ballot measures across the country, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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So You Want To Move Your Law Practice To Canada, Eh?
Google searches for how to move to Canada have surged in the wake of the U.S. presidential election, and if you’re an attorney considering a move to the Great White North, you’ll need to understand how the practice of law differs across the border, says David Postel at Henein Hutchison.
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Promoting Diversity In The Selection Of ADR Neutrals
Excerpt from Practical Guidance
Choosing neutrals from diverse backgrounds is an important step in promoting inclusion in the legal profession, and it can enhance the legitimacy and public perception of alternative dispute resolution proceedings, say attorneys at Lowenstein Sandler.
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Considering Chevron's End Through A State Tax Lens
States took the lead in encouraging Chevron's demise, turning away from Chevron-type deference in state tax administration ahead of the U.S. Supreme Court’s Loper Bright decision, a trend likely to accelerate as courts take a more active role in interpreting tax laws, say attorneys at Eversheds Sutherland.
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Kentucky Tax Talk: Finally Better Online Records At Revenue?
The Kentucky Department of Revenue has not taken significant visible steps toward complying with legislation requiring it to post administrative guidance on its website starting no later than Nov. 15, and refusal to do so would widen the transparency gap between the state and its more business-friendly neighbors, say attorneys at Frost Brown.
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Striking A Balance Between AI Use And Attorney Well-Being
As the legal industry increasingly adopts generative artificial intelligence tools to boost efficiency, leaders must note the hidden costs of increased productivity, and work to protect attorneys’ well-being while unlocking AI’s full potential, says Ed Sohn at Factor.
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Overreach In Texas And An Acronym In Peril: SALT In Review
From the Council on State Taxation's take on a proposal in Texas to the potential end of a fundamental truth in Montana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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How Judiciary Can Minimize AI Risks In Secondary Sources
Because courts’ standing orders on generative artificial intelligence and other safeguards do not address the risk of hallucinations in secondary source materials, the judiciary should consider enlisting legal publishers and database hosts to protect against AI-generated inaccuracies, say attorneys at Lankler Siffert & Wohl.
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NY Tax Talk: Questions In Corporate Franchise Tax Regs Case
In the first challenge to New York's Corporate Franchise Tax regulations — Paychex v. Department of Taxation and Finance — the court has an important opportunity to provide clarity on a major retroactive application issue, say attorneys at Eversheds Sutherland.
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How Attorneys Can Break Free From Career Enmeshment
Ambitious attorneys can sometimes experience career enmeshment — when your sense of self-worth becomes unhealthily tangled up in your legal vocation — but taking the time to discover and realign with your core personal values can help you recover your identity, says Janna Koretz at Azimuth Psychological.
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Lawyers With Disabilities Are Seeking Equity, Not Pity
Attorneys living with disabilities face extra challenges — including the need for special accommodations, the fear of stigmatization and the risk of being tokenized — but if given equitable opportunities, they can still rise to the top of their field, says Kate Reder Sheikh, a former attorney and legal recruiter at Major Lindsey & Africa.