State & Local

  • August 01, 2025

    Va. Quarry Gear Not Subject To Tools Tax, Ruling Says

    Certain property owned by a Virginia limestone quarry operator was not directly used in mining or manufacturing and was therefore not subject to the local property tax on machinery and tools, the state tax commissioner said.

  • August 01, 2025

    Va. Contractor Can Get Credit For Mistaken Sales Tax

    A Virginia business that sells and installs garage doors is entitled to a tax credit for sales tax erroneously remitted on its installation contracts, the state's tax commissioner ruled.

  • August 01, 2025

    No Va. Sales Tax For Out-Of-State Publisher, Ruling Says

    A magazine publisher located outside Virginia does not owe sales and use taxes on its products shipped into the state or on related advertising services, the state tax commissioner said.

  • August 01, 2025

    Ogletree Launches Employment Tax Practice Group

    Ogletree Deakins Nash Smoak & Stewart PC announced the launch of a dedicated practice group focused on handling employment tax matters in areas such as compliance, audits and transactions related to payroll obligations.

  • August 01, 2025

    Virginia Hotel Denied Tax Break For Long Stays

    A Virginia hotel wrongly sought sales tax exemptions allowed for stays of 90 days or longer before those thresholds had actually been reached by guests, the state's tax commissioner said, rejecting the taxpayer's effort to correct an assessment.

  • August 01, 2025

    Taxation With Representation: Skadden, Wachtell, Latham

    In this week's Taxation With Representation, Union Pacific Corp. and Norfolk Southern Corp. announce megamerger plans, Palo Alto Networks acquires identity security company CyberArk, Brookfield buys British life insurer Just Group, and Duke Energy sells its Piedmont Natural Gas Tennessee local distribution business to Spire Inc.

  • August 01, 2025

    Del. Net Receipts Rise $345M From Prior Year

    Delaware's net receipts from July 2024 through June exceeded the previous fiscal year's collection by $345 million, the state Finance Department reported.

  • August 01, 2025

    NY Tax Bill Settled By Partner Who Alleged Double Taxation

    A New York resident who is the partner of a Connecticut-based asset management company has chosen to settle her case over the resident income tax credit she was denied in New York.

  • July 31, 2025

    Uber's Allies Say Georgia Tax Violates Separation Of Powers

    Georgia's highest court should review and reverse an appellate panel's decision that Uber was required to collect and remit millions in sales taxes on behalf of drivers and customers who used its app before the Wayfair decision, a professor and business groups told the Georgia Supreme Court.

  • July 31, 2025

    Mich. Supporters Say High Earner Ballot Initiative Moves On

    Supporters of a proposed constitutional amendment in Michigan that would levy an additional 5% tax on income over $500,000 are prepared to move forward in their efforts to put the initiative on the ballot despite a split vote Thursday from an advisory board.

  • July 31, 2025

    Tax Court OKs IRS Penalties On Captive Insurance Deductions

    A Florida business must pay penalties for underreporting six years of income, the U.S. Tax Court ruled Thursday, finding it couldn't take deductions for payments to a microcaptive insurance arrangement that didn't actually qualify as insurance.

  • July 31, 2025

    La. Board Allows Oil Co.'s Late Appraisal In Assessment Fight

    A Phillips 66 oil refinery can submit an appraisal of its property ordered before its assessment challenge was filed even though the company didn't receive the appraisal until after the deadline for evidence, the Louisiana Board of Tax Appeals ruled, reversing the state Tax Commission.

  • July 31, 2025

    Chevron's $14.8M Apportionment Claim Rejected In Oregon

    Chevron may not include commodity hedging receipts in apportionment calculations for its Oregon corporation excise taxes, the state's tax court said, rejecting the company's claim for a $14.8 million refund.

  • July 31, 2025

    Co. Pitches $33B Data Center Hub In Ariz. Opportunity Zone

    One of the largest private landowners in Arizona on Thursday pitched a $33 billion project to build the biggest data center industrial park in the state on a 3,300-acre site in a federal opportunity zone.

  • July 31, 2025

    Ohio Bill Seeks To Allow County Pot Taxes Via Referendum

    Ohio would authorize counties to impose an excise tax on the sale of adult-use marijuana if the tax is approved by a majority of voters via a ballot measure in a general or special election under a bill introduced in the state Senate.

  • July 31, 2025

    La. Co.'s Tobacco Wraps Not Subject To Higher Excise Rate

    Louisiana's increased tobacco excise tax rate doesn't apply to a tobacco wholesaler's sales of wraps because the wraps are considered nonsmoking tobacco products, the state Board of Tax Appeals found, overruling the state Department of Revenue.

  • July 31, 2025

    Ore. Farm Tax Break Wrongly Denied, Court Says

    An Oregon property was wrongly disqualified from a tax break for farm use, the state's tax court said, agreeing with the owners that the county assessor failed to take the required steps for its decision, including a site visit.

  • July 31, 2025

    Ind. Meat Co. Can Have Use Exemption, Dept. Says In Reversal

    An Indiana meat packing company should be allowed a use tax exemption for cooler and freezer equipment because the equipment qualifies for a predominant use exemption, the Department of State Revenue said, reversing its earlier determination.

  • July 30, 2025

    Peacock Says Maryland's Digital Ad Tax Violates ITFA

    Maryland's digital advertising tax violates the federal Internet Tax Freedom Act by applying only to electronic commerce, Peacock TV told the state tax court Wednesday, providing witnesses who highlighted similarities between digital and traditional advertising methods.

  • July 30, 2025

    Tax Overhaul Is Mixed Bag For Interest Expense Deductions

    Companies that are eager to increase their interest expense deductions under the new federal tax overhaul may end up with a smaller tax break than expected due to how the law factors their foreign income into the deduction calculation.

  • July 30, 2025

    Groups Warn IRS Policy Shift Could Beget Dark Money Deluge

    Leaders of national nonprofit organizations said Wednesday that the IRS' efforts to weaken a 71-year-old tax law banning churches from endorsing political candidates would lead to unlimited amounts of untraceable campaign contributions flowing through the nonprofit sector.

  • July 30, 2025

    Dechert Adds Tax Pro From PwC In DC

    Dechert LLP has continued to grow its financial services platform in Washington, D.C., with the hire of a partner from PwC.

  • July 30, 2025

    Ore. Clarifies Info Disclosure For Enterprise Zone Tax Breaks

    Oregon specified which of a business's records are exempt from disclosure when applying for an enterprise zone property tax exemption and clarified eligibility requirements under a bill signed by the governor.

  • July 30, 2025

    Car Dealer Seeks Oral Arguments In Ohio High Court Tax Fight

    A West Virginia car dealer should be able to present its case in its Ohio commercial activity tax fight to the Ohio Supreme Court in oral arguments, the dealer told the justices Wednesday.

  • July 30, 2025

    Michigan General Revenue Through June Up $901M

    Michigan's general revenue fund revenue from October through June outpaced last year's collection by $901 million, according to the State Budget Office in a report released Wednesday.

Expert Analysis

  • How AI May Reshape The Future Of Adjudication

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    As discussed at a recent panel at Texas A&M, artificial intelligence will not erase the human element of adjudication in the next 10 to 20 years, but it will drive efficiencies that spur private arbiters to experiment, lead public courts to evolve and force attorneys to adapt, says Christopher Seck at Squire Patton.

  • When Legal Advocacy Crosses The Line Into Incivility

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    As judges issue sanctions for courtroom incivility, and state bars advance formal discipline rules, trial lawyers must understand that the difference between zealous advocacy and unprofessionalism is not just a matter of tone; it's a marker of skill, credibility and potentially disciplinary exposure, says Nate Sabri at Perkins Coie.

  • Attacks On Judicial Independence Tend To Manifest In 3 Ways

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    Attacks on judicial independence now run the gamut from gross (bald-faced interference) to systemic (structural changes) to insidious (efforts to undermine public trust), so lawyers, judges and the public must recognize the fateful moment in which we live and defend the rule of law every day, says Jim Moliterno at Washington and Lee University.

  • Section 899 Could Be A Costly Tax Shift For US Borrowers

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    Intended to deter foreign governments from applying unfair taxes to U.S. companies, the proposal adding new Section 899 to the Internal Revenue Code would more likely increase tax burdens on U.S. borrowers than non-U.S. lenders unless Congress limits its scope, says Michael Bolotin at Debevoise.

  • Calif. Bar Exam Fiasco Shows Why Attys Must Disclose AI Use

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    The recent revelation that a handful of questions from the controversial California bar exam administered in February were drafted using generative artificial intelligence demonstrates the continued importance of disclosure for attorneys who use AI tools, say attorneys at Troutman.

  • Del. Corporate Law Rework May Not Stem M&A Challenges

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    While Delaware's S.B. 21 introduced significant changes regarding controllers and conflicted transactions by limiting what counts as a controlling stake and improving safe harbors, which would seem to narrow the opportunities to challenge a transaction as conflicted, plaintiffs bringing shareholder derivative claims may merely become more resourceful in asserting them, say attorneys at Debevoise.

  • In 2nd Place, Va. 'Rocket Docket' Remains Old Reliable

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    The U.S. District Court for the Eastern District of Virginia was again one of the fastest civil trial courts in the nation last year, and an interview with the court’s newest judge provides insights into why it continues to soar, says Robert Tata at Hunton.

  • Getting One Right: SALT In Review

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    From a New York taxpayer's victory on appeal to a proposed administrative change in Louisiana, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Become Change Agents For Racial Equity

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    As the administration targets diversity, equity and inclusion efforts and law firms consider pulling back from their programs, lawyers who care about racial equity and justice can employ four strategies to create microspaces of justice, which can then be parlayed into drivers of transformational change, says Susan Sturm at Columbia Law School.

  • Adapting To Private Practice: From US Attorney To BigLaw

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    When I transitioned to private practice after government service — most recently as the U.S. attorney for the Eastern District of Virginia — I learned there are more similarities between the two jobs than many realize, with both disciplines requiring resourcefulness, zealous advocacy and foresight, says Zach Terwilliger at V&E.

  • The Ins And Outs Of Consensual Judicial References

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    As parties consider the possibility of judicial reference to resolve complex disputes, it is critical to understand how the process works, why it's gaining traction, and why carefully crafted agreements make all the difference, say attorneys at Pillsbury.

  • The BigLaw Settlements Are About Risk, Not Profit

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    The nine Am Law 100 firms that settled with the Trump administration likely did so because of the personal risk faced by equity partners in today's billion‑dollar national practices, enabled by an ethics rule primed for modernization, says Adam Forest at Scale.

  • Power To The Paralegals: An Untapped Source For Biz Roles

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    Law firms looking to recruit legal business talent should consider turning to paralegals, who practice several key skills every day that prepare them to thrive in marketing and client development roles, says Vanessa Torres at Lowenstein Sandler.

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