State & Local

  • February 04, 2025

    Walmart Gets Arbitration In Fla. Delivery Fee Tax Fight

    An accusation that Walmart unlawfully charged Florida customers sales tax on delivery fees will go to arbitration, a federal judge ruled Tuesday, saying shoppers agreed to arbitration when they accepted the terms of use of the retailer's website.

  • February 04, 2025

    Mellon Heir's Estate Defends $29M Tax Refund Request

    A Pittsburgh billionaire made a "bona fide" deal to indemnify the trustees for his Mellon family millions as he drained a family trust account, so a $200 million settlement to partly replenish the fund for his heirs should be deductible and produce a $29 million refund of his Pennsylvania estate taxes, the estate's lawyer told a state appellate court Tuesday.

  • February 04, 2025

    Pa. Governor Puts Cannabis Legalization In Budget Proposal

    Pennsylvania Gov. Josh Shapiro on Tuesday announced a plan to legalize recreational cannabis later this year as part of his budget proposal.

  • February 04, 2025

    Texas Revenue Collection Through Jan. Up 5% From Last Year

    Texas' net revenue collection from September through January was 5% higher than the same period last fiscal year, according to the state Comptroller's Office.

  • February 04, 2025

    Calif. Insurer Can't Get Tax Refund On In-State Shipments

    A California insurance company can't get a refund of sales taxes paid when it placed orders with three vendors located out of state that the vendors fulfilled with shipments from within the state, the California Office of Tax Appeals ruled.

  • February 04, 2025

    W.Va. Revenues Through Jan. Beat Forecast By $28M

    West Virginia's general revenue collection from July through January exceeded a budget forecast by $28 million, according to a report by the State Budget Office.

  • February 04, 2025

    NY Assembly Bill Seeks Tax Exemption For Radio Signal Gear

    New York would establish a property tax exemption for equipment used for the transmission or switching of radio signals to provide commercial mobile radio service or mobile internet access service under a bill introduced in the state Assembly.

  • February 04, 2025

    Colo. Senate OKs Sales Tax Audit Confidentiality Rules

    Taxpayer information held by third-party sales tax auditors in Colorado would be subject to enhanced confidentiality standards under legislation passed by the state Senate.

  • February 04, 2025

    Delaware's Revenue Surges $157M In 1st Half Of Fiscal Year

    Delaware's total receipts from July through December exceeded the same period in the last fiscal year by $157 million, according to the state Department of Finance.

  • February 04, 2025

    Md. House Bill Seeks End To Corporate Tax Credits

    Maryland would end several corporate tax credits and the state's opportunity zone program under legislation in the state House of Delegates.

  • February 04, 2025

    Wis. Senate Bill Would Exempt Gun Safes From Sales Tax

    Wisconsin would exempt safes that are used to store guns from sales and use tax as part of a bill introduced in the state Senate.

  • February 04, 2025

    Md. House Bill Would Allow Tax Credits For Local Newsrooms

    Maryland would allow state income tax credits for portions of earnings paid to newsroom employees by local news organizations under legislation introduced in the state House of Delegates.

  • February 04, 2025

    Ariz. Senate Bill Seeks Tax Subtraction For Capital Gains

    Arizona would allow a subtraction from state taxable income of a portion of capital gains under legislation introduced in the state Senate.

  • February 03, 2025

    Calif. Panel Affirms County's Sales Tax

    A half-cent sales tax approved by a simple majority of voters in a California county is a general tax, not a special tax, and thus not subject to requirements to be approved by two-thirds of the voters, a California appeals court panel ruled, upholding a trial court decision.

  • February 03, 2025

    Calif. OTA Denies Sales Tax Refund For Drug System Parts

    A biopharmaceutical company is not eligible for refunds of sales and use taxes for components of a diabetes drug delivery system that it developed but was never federally approved, the California Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Texas Gov. Floats $10B Property Tax Relief Proposal

    Texas Gov. Greg Abbott urged lawmakers to again overhaul the state's property tax regime, saying he would support legislation that would provide at least $10 billion in tax relief. 

  • February 03, 2025

    Ariz. Panel OKs Bill To Clarify Sales Tax Sourcing Location

    Arizona would clarify that the location of a transaction for sales tax purposes is the seller's business location if that seller receives the order in the state under legislation approved by a House panel Monday.

  • February 03, 2025

    Iowa Justices Decline To Hear Capital Gains Deduction Case

    The Iowa Supreme Court will not review an appellate court ruling that found two business partners were not eligible to claim a capital gains deduction for gains resulting from their individual sales of goodwill.

  • February 03, 2025

    Calif. Couple Can't Claim Biz Loss, OTA Says

    A California couple cannot claim a business loss deduction for the company they were partners in because they were calendar-year taxpayers and the loss occurred in the wrong year, the state Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Ill. Bill Seeks Tax Break For Megaproject Building Materials

    Illinois would provide an exemption from any state or local use tax or retailers occupation tax for building materials incorporated into real estate at what are known as megaproject sites as part of a bill filed in the state House of Representatives.

  • February 03, 2025

    Ill. House Floats Income Tax Deduction Bill For Union Dues

    Illinois would create an income tax deduction for union dues for taxpayers who weren't allowed a deduction under federal law as part of a bill filed in the state House of Representatives.

  • February 03, 2025

    Calif. Couple's Stock Income Subject To State Tax, OTA Says

    A California couple is liable for tax and interest assessed on their exercising of nonqualified stock options and vesting of restricted stock units because the income was sourced to the state, the state Office of Tax Appeals said in a ruling released Monday.

  • February 03, 2025

    Ariz. Justices OK Energy Co.'s Depreciation In Tax Value Fight

    The depreciated value of a component of a power transmission company's facilities may be negative for purposes of calculating the property's tax value, the Arizona Supreme Court ruled, partly vacating an appeals court decision.

  • February 03, 2025

    Minn. Senate Bill Seeks Cuts To Corporate Income Tax Rate

    Minnesota would phase down its corporate franchise tax rate and its alternative minimum franchise tax rate over the next two years under a bill introduced in the state Senate on Monday.

  • February 03, 2025

    Iowa Couple Missed Chance For Solar Tax Credits, Judge Says

    An Iowa couple were properly denied solar energy tax credits because they failed to file their application for the credits on time, an administrative law judge ruled.

Expert Analysis

  • The Pop Culture Docket: Justice Lebovits On Gilbert And Sullivan

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    Characters in the 19th century comic operas of Gilbert and Sullivan break the rules of good lawyering by shamelessly throwing responsible critical thought to the wind, providing hilarious lessons for lawyers and judges on how to avoid a surfeit of traps and tribulations, say acting New York Supreme Court Justice Gerald Lebovits and law student Tara Scown.

  • State Of The States' AI Legal Ethics Landscape

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    Over the past year, several state bar associations, as well as the American Bar Association, have released guidance on the ethical use of artificial intelligence in legal practice, all of which share overarching themes and some nuanced differences, say Eric Pacifici and Kevin Henderson at SMB Law Group.

  • 8 Childhood Lessons That Can Help You Be A Better Attorney

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    A new school year is underway, marking a fitting time for attorneys to reflect on some fundamental life lessons from early childhood that offer a framework for problems that no legal textbook can solve, say Chris Gismondi and Chris Campbell at DLA Piper.

  • Challenge To Ill. Card Fee Law Explores Compliance Hurdles

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    A recent federal lawsuit challenging an Illinois law that will soon forbid electronic payment networks from charging fees for processing the tax and tip portions of card transactions, fleshes out the glaring compliance challenges and exposure risks financial institutions must be ready to face next summer, says Martin Kiernan at Amundsen Davis.

  • This Election, We Need To Talk About Court Process

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    In recent decades, the U.S. Supreme Court has markedly transformed judicial processes — from summary judgment standards to notice pleadings — which has, in turn, affected individuals’ substantive rights, and we need to consider how the upcoming presidential election may continue this pattern, says Reuben Guttman at Guttman Buschner.

  • Letting The People Decide: SALT In Review

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    RSM's David Brunori offers a look at tax-related ballot questions before the voters in 16 states this fall.

  • Mental Health First Aid: A Brief Primer For Attorneys

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    Amid a growing body of research finding that attorneys face higher rates of mental illness than the general population, firms should consider setting up mental health first aid training programs to help lawyers assess mental health challenges in their colleagues and intervene with compassion, say psychologists Shawn Healy and Tracey Meyers.

  • Colorado Banking Brief: All The Notable Legal Updates In Q3

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    In the third quarter of 2024, Colorado's banking and financial services sector faced both regulatory updates and changes to state law due to recent federal court decisions — with consequences for local governments, mortgage lenders, state-chartered trust companies and federally chartered lenders serving Colorado consumers, says Sarah Auchterlonie at Brownstein Hyatt.

  • Litigation Inspiration: Honoring Your Learned Profession

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    About 30,000 people who took the bar exam in July will learn they passed this fall, marking a fitting time for all attorneys to remember that they are members in a specialty club of learned professionals — and the more they can keep this in mind, the more benefits they will see, says Bennett Rawicki at Hilgers Graben.

  • AI May Limit Key Learning Opportunities For Young Attorneys

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    The thing that’s so powerful about artificial intelligence is also what’s most scary about it — its ability to detect patterns may curtail young attorneys’ chance to practice the lower-level work of managing cases, preventing them from ever honing the pattern recognition skills that undergird creative lawyering, says Sarah Murray at Trialcraft.

  • Why Now Is The Time For Law Firms To Hire Lateral Partners

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    Partner and associate mobility data from the second quarter of this year suggest that there's never been a better time in recent years for law firms to hire lateral candidates, particularly experienced partners — though this necessitates an understanding of potential red flags, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Considering Possible PR Risks Of Certain Legal Tactics

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    Disney and American Airlines recently abandoned certain litigation tactics in two lawsuits after fierce public backlash, illustrating why corporate counsel should consider the reputational implications of any legal strategy and partner with their communications teams to preempt public relations concerns, says Chris Gidez at G7 Reputation Advisory.

  • It's No Longer Enough For Firms To Be Trusted Advisers

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    Amid fierce competition for business, the transactional “trusted adviser” paradigm from which most firms operate is no longer sufficient — they should instead aim to become trusted partners with their most valuable clients, says Stuart Maister at Strategic Narrative.

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