State & Local

  • July 08, 2025

    Ala. Tax Revenue Through June Jumps $368M From Last Year

    Alabama's total revenue from October through June outpaced last year's collection during the same time frame by $368 million, according to a report by the state Department of Revenue.

  • July 07, 2025

    Calif. Ex-Doctor Was Resident, Owes $6.6M, Tax Judge Says

    A former California doctor with aspirations to be a professional gambler remained domiciled in the state and owes $6.6 million in tax and penalties, the state's Office of Tax Appeals said in an opinion released Monday.

  • July 07, 2025

    Calif. OTA Denies Shareholders' Bids To Increase Losses

    Two shareholders in auto body shop businesses failed to provide evidence to substantiate losses they claimed on their California tax returns, the state Office of Tax Appeals said in an opinion released Monday that affirmed a state Franchise Tax Board assessment.

  • July 07, 2025

    Calif. OTA Says COVID Delay Doesn't Extend Refund Deadline

    The postponement of a tax due date does not affect when the clock for refund claims starts running, the California Office of Tax Appeals said in a pending precedential opinion released Monday that involved a pandemic-related extension.

  • July 07, 2025

    Calif. Boat Dealer Doesn't Owe Tax On Manufacturer's Rebate

    A California boat dealer does not owe sales tax on one of the promotional allowances it was given by a boat manufacturer despite running a deal on the manufacturer's brand of boats after receiving the allowance, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Calif. Tax Appeals Office Has Jurisdiction On Refund Cases

    The California Office of Tax Appeals, not the Franchise Tax Board, has jurisdiction over a refund claim filed by a couple who had already paid $755,000 in taxes, penalties and interest, according to a precedential OTA opinion released Monday.

  • July 07, 2025

    RI Justices Reject Verizon's $21M Refund Over Depreciation

    A Rhode Island trial court correctly found that the state applied the correct depreciation approach to property owned by Verizon, the state Supreme Court ruled, affirming the denial of the company's $21 million refund request.

  • July 07, 2025

    Mass. Enacts $61B Budget With No Tax Hikes

    Massachusetts will operate with a nearly $61 billion budget in fiscal year 2026 under legislation signed by Democratic Gov. Maura Healey that doesn't entail any tax increases.

  • July 07, 2025

    California Man On Hook For Former Business's Sales Tax

    A California man who was the responsible party for his business that operated a restaurant franchise willfully failed to pay the business's sales tax liability and must cover the remaining debt, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Calif. Contractor Denied Sales Tax Deduction

    A California construction contractor failed to prove it was entitled to a deduction of sales tax paid on purchases for resale, the state Office of Tax Appeals said in a ruling released Monday.

  • July 07, 2025

    Maine Authorizes Task Force To Explore Property Tax Changes

    Maine authorized the creation of a task force to explore the need for legislation and constitutional amendments to provide more effective property tax relief for residents under a bill signed by the governor.

  • July 07, 2025

    Alabama Couple Can Deduct Farm Expenses, Tribunal Rules

    An Alabama couple can claim business expense deductions related to their farm because the farm was run as a for-profit business, the state's tax tribunal ruled.

  • July 07, 2025

    Iowa Total Receipts Fall $616M From Last Year

    Iowa's general revenue collection for the fiscal year that ended last month dropped from the prior year's total by $616 million, according to a report by the state's Department of Management.

  • July 07, 2025

    Arkansas Revenues Through June Beat Forecast By $153M

    Arkansas' net general revenues from July through June exceeded expectations by $153 million, the state Department of Finance and Administration reported.

  • July 03, 2025

    Colo. Sales Tax Applies To Netflix Subscriptions, Court Rules

    Netflix's streaming services in Colorado are tangible personal property subject to sales tax, a state appeals court ruled, reversing a district court's finding that the subscriptions were not taxable under state law because they were not tangible physical items.

  • July 03, 2025

    G7 Deal's Details To Dictate How US Cos. Fare Under Pillar 2

    Republicans' international tax changes in their major reconciliation bill that passed Thursday raise questions about the U.S. tax system's ability to coexist with the OECD-designed Pillar Two global minimum tax regime.

  • July 03, 2025

    Top State & Local Tax Policies Of 2025: Midyear Report

    Some states have sought to change their tax regimes this year to target high-income earners in a bid to increase revenue. But others have done the opposite, opting to continue tax cuts even though federal funding for social programs may be constrained by the proposed federal budget. Here, Law360 looks at some of the top trends in state and local tax policy so far in 2025.

  • July 03, 2025

    Circuit-By-Circuit Recap: Justices Send Message To Outliers

    It was a tough term at the U.S. Supreme Court for two very different circuits — one solidly liberal, one solidly conservative — that had their rulings overturned in eye-popping numbers. But it was another impressive year for a relatively moderate circuit that appears increasingly simpatico with the high court.

  • July 03, 2025

    The Moments That Shaped The Universal Injunction Case

    The U.S. Supreme Court voted along ideological lines when it hindered the ability of federal district court judges to issue nationwide pauses on presidential policies, but that outcome didn't seem like a foregone conclusion during oral arguments earlier this year. What do the colloquies suggest about the justices' thinking? Here are some moments that may have swayed them.

  • July 03, 2025

    Wisconsin Cuts Income Tax In Final Budget Compromise

    Wisconsin will increase the income threshold subject to the state's second-lowest income tax rate as part of a biennial budget deal signed by the state's Democratic governor Thursday, which will also secure roughly $1.3 billion in tax relief.

  • July 03, 2025

    Trump Signs Republicans' Massive Tax, Policy Bill Into Law

    In a resounding political victory, President Donald Trump signed congressional Republicans' sweeping tax and policy bill the day after the House narrowly passed the Senate's version of the budget legislation.

  • July 03, 2025

    The Firms That Won Big At The Supreme Court

    The number of law firms juggling three or more arguments before the U.S. Supreme Court this past term nearly doubled from the number of firms that could make that claim last term.

  • July 03, 2025

    Breaking Down The Vote: The High Court Term In Review

    The U.S. Supreme Court once again waited until the term's closing weeks — and even hours — to issue some of its most anticipated and divided decisions.

  • July 03, 2025

    Maine Conforms Tax Statutes With Federal Code Through 2024

    Maine conformed its tax statutes to the Internal Revenue Code as amended through 2024 under a bill signed by the governor.

  • July 02, 2025

    Top Federal Tax Policies Of 2025: Midyear Report

    At the start of President Donald Trump's second term, the House and Senate invested most of their energy into advancing a budget reconciliation bill that would renew major parts of the 2017 Tax Cuts and Jobs Act and carry out other of Trump's campaign policies. Here, Law360 looks at the most consequential developments in federal tax policy from the first half of 2025.

Expert Analysis

  • NY Tax Talk: Sourcing, Retroactivity, Information Services

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    Attorneys at Eversheds Sutherland examine recent decisions by New York’s Tax Appeals Tribunal, Division of Taxation and Court of Appeals on location sourcing of broker-dealer receipts, a case of first impression on the retroactive application of Corporate Franchise Tax regulations and when fees for information services are excluded from taxation.

  • Legal Ethics Considerations For Law Firm Pro Bono Deals

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    If a law firm enters into a pro bono deal with the Trump administration in exchange for avoiding or removing an executive order, it has an ethical obligation to create a written settlement agreement with specific terms, which would mitigate some potential conflict of interest problems, says Andrew Altschul at Buchanan Angeli.

  • Sensible In Maine, Less So On Capitol Hill: SALT In Review

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    From a move afoot on Capitol Hill toward ending an important corporate tax deduction to a proposal to do away with Maine's film tax credits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 10 Arbitrations And A 5th Circ. Ruling Flag Arb. Clause Risks

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    The ongoing arbitral saga of Sullivan v. Feldman, which has engendered proceedings before 10 different arbitrators in Texas and Louisiana along with last month's Fifth Circuit opinion, showcases both the risks and limitations of arbitration clauses in retainer agreements for resolving attorney-client disputes, says Christopher Blazejewski at Sherin and Lodgen.

  • Power To The Paralegals: The Value Of Unified State Licensing

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    Texas' proposal to become the latest state to license paraprofessional providers of limited legal services could help firms expand their reach and improve access to justice, but consumers, attorneys and allied legal professionals would benefit even more if similar programs across the country become more uniform, says Michael Houlberg at the University of Denver.

  • 10 Soft Skills Every GC Should Master

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    As businesses face shifting regulatory and technological uncertainty, general counsel will need to strengthen certain soft skills to succeed, from admitting when they make a mistake to maintaining a healthy dose of dispassion, says Douglas Brown at Manatt.

  • An Unrestrained, Bright-Eyed View Of Legal AI's Future

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    Todd Itami at Covington offers a bright-eyed, laughing-all-the-way, skydive look at what the legal industry could look like after an artificial intelligence revolution, which he believes may happen much sooner and more dramatically than we expect.

  • Tracking The Evolution In Litigation Finance

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    Despite continued innovation, litigation finance remains an immature market with borrowers recieving significantly different terms as lenders learn to value cases, which firms need a strong handle on to ensure lending terms do not overwhelm collateral value, says Robert Wilkins at Lightfoot Franklin.

  • Tax Takeaways From Georgia's 2025 Legislative Session

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    Attorneys at Eversheds Sutherland discuss tax-related measures passed by the Georgia Legislature during the session that adjourned on April 4, which included a decrease in income tax rates, an extension of the time in which to a protest tax assessment and cleanup provisions related to launching the state’s new tax court next year.

  • E-Discovery Quarterly: The Perils Of Digital Data Protocols

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    Though stipulated protocols governing the treatment of electronically stored information in litigation are meant to streamline discovery, recent disputes demonstrate that certain missteps in the process can lead to significant inefficiencies, say attorneys at Sidley.

  • Cookies, Cribs, Curiousness: SALT In Review

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    From Massachusetts' cookie-based take on a federal law to Pennsylvania's proposed tax exemption for cribs, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Cold War-Era History Lesson On Due Process

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    The landmark Harry Bridges case from the mid-20th century Red Scare offers important insights on why lawyers must be free of government reprisal, no matter who their client is, says Peter Afrasiabi at One LLP.

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

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