State & Local
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September 19, 2025
Ore. Tax Court Must Defer To Dept.'s Rules, Justices Say
The Oregon Tax Court erred when it failed to defer to the Department of Revenue's assessment rules and decided to use a different valuation method in valuing a utility company's property, the state Supreme Court ruled.
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September 19, 2025
Conn. Panel OKs Nix Of Manufacture Tax Break For Solar Site
A solar facility isn't entitled to a manufacturing tax exemption, the Connecticut Appellate Court ruled Friday, affirming a lower court's finding that the personal property tax exemption statute at issue doesn't apply to equipment that generates electricity.
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September 19, 2025
SD High Court Tosses Tax Valuation Of Protected Wetlands
A South Dakota circuit court erred in rejecting testimony for property owners regarding the actual value of their land, which is subject to perpetual wetland conservation easements, the state Supreme Court ruled, remanding the case back to the lower court.
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September 19, 2025
Miss. Total Revenue Collection Up $48M From Last Year
Mississippi's general fund revenue in July and August outpaced last year during the same period by $48 million, according to the state Department of Revenue.
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September 18, 2025
SC Rules Scaffolding Use For Insulation Isn't Taxable
A customer who hired a contractor to install insulation does not owe sales tax on the rental of scaffolding that the contractor needed to do the job, South Carolina's tax agency said in a private letter ruling released Thursday.
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September 18, 2025
Mich. House Bill Would Levy State's Use Tax On Advertising
Michigan would extend the state's 6% use tax to the use or consumption of advertising services under a bill introduced in the state House of Representatives.
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September 18, 2025
Auto Co. Accuses Conn. Revenue Dept. Of Fumbling Depos
An auto wholesaler accusing Connecticut's tax commissioner of levying a double tax on warranties attached to vehicles sold out of state wants the Department of Revenue Services sanctioned for failing to properly prepare two witnesses for Sept. 12 depositions.
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September 18, 2025
Paychex Asks NY Panel To Revive Challenge To Tax Regs
Paychex asked a New York state appellate court to invalidate apportionment regulations that require professional employer organizations to exclude certain expense reimbursements from their tax calculations, arguing that a lower court brushed aside a conflict between the rules and an underlying tax law when it dismissed the case.
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September 18, 2025
DC Council OKs $3B Stadium Deal With Tax Abatements
Washington, D.C., would bring professional football back to the Robert F. Kennedy Stadium site under legislation passed by the city council including bond authorization, tax exemptions and commitments for mixed-use development around the site.
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September 18, 2025
NC Revenue Collection In July Up $140M
North Carolina's general revenue collection in July beat last year's total in the same month by $140 million, according to the state controller's office.
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September 17, 2025
Tribal Members Tell 9th Circ. Tariff Suit Belongs In Fed. Court
Counsel for members of the Blackfeet Nation tribe told the Ninth Circuit on Wednesday their suit challenging President Donald Trump's emergency tariffs should stay in federal district courts, where constitutional and congressional claims over tribal commerce must be heard.
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September 17, 2025
Calif. Exempts Wildfire Settlements From Tax
California will offer victims of wildfires an exemption from personal income tax on settlement money received between 2021 and 2029 under a bill signed Wednesday by Democratic Gov. Gavin Newsom.
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September 17, 2025
Spencer Fane Adds Corporate, RE Attys In The Midwest
Spencer Fane LLP announced the addition of two new attorneys in the Midwest this week — a partner joining its corporate and business transactions group and a counsel joining its real estate group.
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September 17, 2025
Ind. Tax Board Upholds Nestle Plant's Valuation
An Indiana manufacturing facility operated by Nestle was accurately assessed in 2018, 2022 and 2023, the state Board of Tax Review said, but the board reverted the building's 2019 through 2021 valuations after finding the assessor failed to justify a more than 5% assessment increase.
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September 17, 2025
Ore. Sen. Again Delays Vote On $4.3B Transportation Tax Hike
For the second time, Oregon lawmakers delayed the final vote on a transportation bill with $4.3 billion in tax and fee increases, as Senate Democrats await the return of a lawmaker facing health issues whose vote may be needed for passage.
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September 17, 2025
Mich. House Bill Seeks Tax Breaks For Tips, OT, Loan Interest
Michigan would follow the new federal tax deductions for certain tip income, overtime and vehicle loan interest under a bill introduced in the state House of Representatives.
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September 17, 2025
NY Total Tax Collection Through Aug. Up $5B From Last Year
New York's total tax collection from April through August was roughly $5 billion ahead of forecasts, according to the Department of Taxation and Finance.
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September 16, 2025
CarMax Distorted Business Activity, SC Tells Appeals Court
CarMax used intercompany transactions to distort an entity's business activity and its tax burden in South Carolina, the state's tax agency told an appeals court, urging it to uphold the finding of an administrative law court.
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September 16, 2025
Avalara Investors' Claims Pass Muster After 9th Circ. Revival
A Washington federal judge has allowed a proposed class action to proceed accusing tax software company Avalara Inc. of misleading investors ahead of an $8.4 billion deal to take the company private, but said the suit failed to adequately allege negligence by individual board members, giving investors one week to amend those claims.
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September 16, 2025
Arby's Sale Produced Business Income, Ark. Justices Told
A trial court employed the wrong test in deciding a defunct corporation that was the largest Arby's franchisee didn't earn business income in Arkansas when it sold the brand, the Arkansas tax department told the state Supreme Court on Tuesday, arguing for the decision's reversal.
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September 16, 2025
Biz Group Seeks To Invalidate NJ Tax Reg On Online Activities
New Jersey violated the U.S. Constitution's supremacy clause by adopting rules that outline when a company's internet activities exceed P.L. 86-272's protections against state income taxes, a business trade group told the state's tax court in a complaint obtained Tuesday by Law360.
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September 16, 2025
Some Mich. Taxpayers May Opt Out Of Electing Into Entity Tax
Michigan taxpayers in their first year of electing into the state's flow-through entity tax may opt out if they wish because of the implications of the federal budget bill, the state Treasury Department announced.
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September 16, 2025
Ore. Tax Court Nixes $14K Deduction For Noncash Donations
An Oregon woman did not establish the fair market value of noncash charitable donations and failed to meet federal substantiation requirements for their deductibility, the Oregon Tax Court said, rejecting her claim for a $14,000 deduction.
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September 16, 2025
Wash. Charitable Limits Don't Apply To Firefighter House Sale
The Seattle Black Firefighters' Association is not a charitable organization, the Washington Court of Appeals said, affirming a lower court ruling that found the house the association occupies is not subject to charitable purpose restrictions.
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September 16, 2025
Loeb & Loeb Opens DC-Area Office With Ex-Reed Smith Attys
Loeb & Loeb LLP announced Tuesday the opening of a new office in Virginia, along with the arrival of an eight-person private client and tax controversy staff formerly of Reed Smith LLP.
Expert Analysis
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.
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AI Will Soon Transform The E-Discovery Industrial Complex
Todd Itami at Covington discusses how generative artificial intelligence will reshape the current e-discovery paradigm, replacing the blunt instrument of data handling with a laser scalpel of fully integrated enterprise solutions — after first making e-discovery processes technically and legally harder.
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When Innovation Overwhelms The Rule Of Law
In an era where technology is rapidly evolving and artificial intelligence is seemingly everywhere, it’s worth asking if the law — both substantive precedent and procedural rules — can keep up with the light speed of innovation, says Reuben Guttman at Guttman Buschner.
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Imagine The Possibilities Of Openly Autistic Lawyering
Andi Mazingo at Lumen Law, who was diagnosed with autism about midway through her career, discusses how the legal profession can create inclusive workplaces that empower openly autistic lawyers and enhance innovation, and how neurodivergent attorneys can navigate the challenges and opportunities that come with disclosing one’s diagnosis.
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Litigation Funding Disclosure Debate: Strategy Considerations
In the ongoing debate over whether courts should require disclosure of litigation funding, funders and plaintiffs tend to argue against such mandates, but voluntarily disclosing limited details about a funding arrangement can actually confer certain benefits to plaintiffs in some scenarios, say Andrew Stulce and Marc Cavan at Longford Capital.
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Open Season On A Department Of Revenue: SALT In Review
From a Kentucky proposal that would put the state's tax staffers in the crosshairs to yet another call to exempt tips from tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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5 Ways To Create Effective Mock Assignments For Associates
In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.
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Mentorship Resolutions For The New Year
Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.
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5 Litigation Funding Trends To Note In 2025
Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.
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Rethinking Litigation Risk And What It Really Means To Win
Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.
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Bad Ideas From Coast To Coast: SALT In Review
From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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No, Litigation Funders Are Not 'Fleeing' The District Of Del.
A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.