State & Local
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June 05, 2025
Mich. Judge Trims Property Owners' Foreclosure Surplus Suit
A Michigan federal judge trimmed a proposed class action filed by former property owners who accused Wayne County of wrongfully refusing to pay them surplus proceeds from tax foreclosure sales.
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June 05, 2025
Tax Judges Call For Fairness In Deference Questions
Tax law generally gives deference to state government institutions, but good evidence presented by taxpayers can overcome those presumptions and enable judges to exercise discretion, tax court judges said Thursday.
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June 05, 2025
Tenn. To Add New Tax To CBD And Delta-8 Products
Tennessee is set to impose a new wholesale tax structure on hemp-derived THC products, eliminating its 6% retail sales tax at the beginning of 2026, according to a notice published Thursday.
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June 05, 2025
Calif. Senate OKs Expansion Of Film Tax Credit
California would allow animated films and a wider variety of TV shows to claim the state's film and TV tax credit under an expanded version of the credit passed by the state Senate.
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June 05, 2025
Mo. Gov. Adds Property Tax Cap To Special Session Agenda
Missouri's governor announced additional goals for a special session that began this week, including asking lawmakers to put an annual cap on residential property value increases.
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June 05, 2025
NH Revenue Misses Forecast By $36M Through May
New Hampshire's general fund revenue collection from July through May underperformed a forecast by $36 million, according to the state Department of Administrative Services.
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June 05, 2025
Ohio House OKs Small-Biz Employee Healthcare Tax Credit
Small businesses in Ohio would be able to claim a personal income tax credit for providing employees with an individual coverage health reimbursement arrangement under a bill passed by the state House of Representatives.
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June 05, 2025
Iowa Revenue Through May Falls $745M From Last Year
Iowa's general fund revenue collection for July through May dropped $745 million from last fiscal year's collection during that period, according to a report by the state Department of Management.
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June 05, 2025
Calif. Assembly OKs Exemption For Returned Tribal Land
California land that is transferred to a federally recognized Native American tribe would be exempt from state real estate transfer tax under a bill passed in the state Assembly.
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June 05, 2025
Vt. Revenues Surge $225M, Income Taxes Lead Growth
Vermont's general fund revenue collection from July through April outpaced last year for the same period by $225 million, according to the state Agency of Administration in a report released Thursday.
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June 05, 2025
Ore. Senate OKs Barring Farm Tax Break For Illegal Pot Grows
Oregon would disqualify land from special agricultural tax assessments if the owner is found to be illegally growing marijuana on it under legislation passed unanimously by the state Senate and headed to the House.
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June 05, 2025
La. Lawmakers OK State, Local Sales Tax Break Requirement
Louisiana would require new sales and use tax exemptions to apply to both state and local sales tax under a bill approved by state lawmakers and headed to the governor.
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June 05, 2025
Justices Fault Wis. For Denying Tax Break To Charities
Wisconsin discriminated against a group of Catholic charities when it denied them an unemployment tax exemption, the U.S. Supreme Court said Thursday, rejecting the state's argument that the charities were not operated primarily for religious purposes.
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June 04, 2025
Judge Ponders If Netflix's Tax Theory Is 'Too Philosophical'
A Colorado appellate judge on Wednesday wondered if Netflix's argument for why its subscriptions are not subject to state sales tax is "too philosophical" and doesn't reflect its actual transactions with customers, at a hearing in the state's appeal.
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June 04, 2025
Va. Supreme Court Won't Review Partnership Tax Dispute
The Virginia Supreme Court refused to take up an appeal by the state's tax agency of a ruling that rejected its use of a blended apportionment formula to calculate a corporate partner's tax liability on income from a minority partnership interest.
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June 04, 2025
Senate May Clash With House On SALT Cap, Energy Credits
Senate Republicans are working to finalize the chamber's version of the House's nearly $4 trillion tax bill, and the Senate's bill is likely to conflict with the House's over proposed changes to the state and local tax deduction and green energy credits.
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June 04, 2025
Calif. OTA OKs $300K Penalty On Deutsche Bank
Deutsche Bank did not show cause to have a California tax agency abate more than $300,000 in penalties for the 2021 tax year, the state's Office of Tax Appeals ruled.
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June 04, 2025
Mo. Appeals Court Upholds City Tax On REIT's Rental Income
Healthcare real estate investment trust Ventas Inc.'s receipt of rental income earned from four medical office buildings in Kansas City, Missouri, is a business activity subject to the city's earnings tax, the Missouri Court of Appeals ruled, affirming a lower court decision.
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June 04, 2025
Boston Condo Owned By LLC Wins Partial Exemption
A Boston condominium owned by a single-member limited liability company is eligible for a partial tax exemption as a primary residence, the Massachusetts Appellate Tax Board said in an opinion released Wednesday, reversing the determination of the city board of assessors.
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June 04, 2025
Wis. Court Says PL 86-272 Can't Shield Fla. Travel Co.
A Florida-based travel service can't claim P.L. 86-272 barred Wisconsin's taxation of the company's activities in the state, a Wisconsin appeals court ruled, backing a corporate income and franchise tax assessment by the state's tax agency.
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June 04, 2025
Ohio Justices Told State Tax Commish Overvalued Pipeline
The Ohio tax commissioner overvalued a pipeline, and the state tax appeals board erred in adopting that valuation instead of coming up with its own value, a pipeline company told the Ohio Supreme Court on Wednesday.
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June 04, 2025
Mass. Board Upholds Home Value Despite Owner's Claims
A Massachusetts homeowner's claims of groundwater contamination, nearby illicit activities and noxious odors fell short of the evidence needed to reduce the property's tax valuation, a state board said in an opinion released Wednesday.
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June 04, 2025
Ohio Justice Questions School Board's Tax Appeal Claim
An Ohio justice criticized a school board's claim that state law allows it to appeal administrative property valuation rulings to county courts when the board doesn't own the property at issue.
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June 04, 2025
Texas Revenue Through May Up 2.4% From Last Year
Texas' revenue collection from September through May outpaced the total for the same period last fiscal year by 2.4%, according to the state comptroller of public accounts.
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June 04, 2025
Fla. Net Revenue Through April Beat Estimates By $276M
Florida's net general revenue collection from June through April finished ahead of government forecasts by $276 million, according to a report by the state Office of Economic and Demographic Research.
Expert Analysis
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Trauma-Informed Legal Approaches For Pro Bono Attorneys
As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.
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How Attys Can Avoid Pitfalls When Withdrawing From A Case
The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.
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Using A Children's Book Approach In Firm Marketing Content
From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.
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Tax Assessment: Recapping Georgia's Legislative Session
Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.
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Geothermal Energy Has Growing Potential In The US
Bipartisan support for the geothermal industry shows that geothermal energy can be an elegant solution toward global decarbonization efforts because of its small footprint, low supply chain risk, and potential to draw on the skills of existing highly specialized oil and gas workers and renewable specialists, say attorneys at Weil.
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Bad Ideas That Won't Go Away: SALT In Review
From California's latest move toward a digital ad tax to Kansas' proposed tax credits for film production, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Exploring An Alternative Model Of Litigation Finance
A new model of litigation finance, most aptly described as insurance-backed litigation funding, differs from traditional funding in two key ways, and the process of securing it involves three primary steps, say Bob Koneck, Christopher Le Neve Foster and Richard Butters at Atlantic Global Risk LLC.
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Trump Hush Money Case Offers Master Class In Trial Strategy
The New York criminal hush money trial of former President Donald Trump typifies some of the greatest challenges that lawyers face in crafting persuasive presentations, providing lessons on how to handle bad facts, craft a simple story that withstands attack, and cross-examine with that story in mind, says Luke Andrews at Poole Huffman.
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A Vision For Economic Clerkships In The Legal System
As courts handle increasingly complex damages analyses involving vast amounts of data, an economic clerkship program — integrating early-career economists into the judicial system — could improve legal outcomes and provide essential training to clerks, say Mona Birjandi at Data for Decisions and Matt Farber at Secretariat.
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E-Discovery Quarterly: Recent Rulings On Text Message Data
Electronically stored information on cellphones, and in particular text messages, can present unique litigation challenges, and recent court decisions demonstrate that counsel must carefully balance what data should be preserved, collected, reviewed and produced, say attorneys at Sidley.
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Kentucky Tax Talk: Budget Focus Cools Tax Reform Efforts
There were some noteworthy tax developments during Kentucky’s legislative session — like the revival of local tax reform and enactment of another tax amnesty program — but major tax initiatives, like those seen in recent years, were largely tabled as legislators focused on establishing the state’s two-year budget, say attorneys at Frost Brown.
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NY Tax Talk: Primary Function Is Key Analysis For Sales Tax
Two sales tax cases recently decided by New York's Appellate Division illustrate why both taxpayers and the state's Department of Revenue subscribe to the primary function test, a logical way to determine whether business transactions are subject to sales tax, say Elizabeth Cha and Jeremy Gove at Eversheds Sutherland.
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Time To Fix NYC's Broken Property Assessment System
A New York appellate court's decision to revive Tax Equity Now New York v. City of New York may force the city to revamp its outdated and unfair real estate tax assessment system, which could be fixed with a couple of simple changes, says Seth Feldman at Romer Debbas.