State & Local

  • July 25, 2025

    Rising Star: Gibson Dunn's Michael Q. Cannon

    Michael Q. Cannon of Gibson Dunn & Crutcher LLP has been the lead attorney on several high-profile cases, including playing a key role in advising on the tax aspects of the world's largest merger and acquisition deal in 2023, earning him a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.

  • July 25, 2025

    Ore. Broadens Natural Resource Estate Tax Exemption

    Oregon is broadening eligibility for the state's estate tax exemption for inherited natural resource interests under a pair of bills signed into law by the governor.

  • July 25, 2025

    Fla. Says Rent Tax Repeal Doesn't Apply To Late Payments

    Florida will repeal its business rent tax starting in October, but rental periods through September are still taxable even if payments occur later, the state Department of Revenue said in a bulletin.

  • July 25, 2025

    6 Things To Know About Illinois' New Tax Landscape

    Illinois' latest budget has altered the state's tax system for 2025 and beyond, including by offering three tax amnesty programs, making significant changes to corporate tax law and implementing a relatively new concept for the sourcing of pass-through entity sales. Here, Law360 looks at aspects that state tax practitioners say are crucial to their clients.

  • July 25, 2025

    RI Says Resident Owes Tax On Car Purchased In Mass.

    A Rhode Island resident who purchased a car in Massachusetts with the intention of driving it to Florida was correctly assessed use tax, the Rhode Island Division of Taxation said, since the vehicle was stored in the Ocean State.

  • July 25, 2025

    Taxation With Representation: Weil, Freshfields, Linklaters

    In this week's Taxation With Representation, CC Capital and One Investment Management acquire Insignia Financial Ltd., catering giant Compass Group PLC acquires Dutch food and hospitality company Vermaat Groep BV, drugmaker Sanofi acquires biotech company Vicebio, and The Ether Machine launches as a public company.

  • July 25, 2025

    Oregon Extends, Expands Income Tax Credits

    Oregon will extend several personal and business income tax breaks, including the state earned income tax credit, and broaden eligibility for its affordable housing lenders tax credit under legislation signed into law by the governor.

  • July 25, 2025

    Ore. Court Nixes 'Frivolous' Alien Status Claim In Tax Appeal

    A U.S. citizen residing in Oregon cannot claim status as a nonresident alien for state tax purposes and avoid taxation on income earned in the state, the Oregon Tax Court ruled.

  • July 24, 2025

    Calif. Says Car Rental Brokers Not Marketplace Facilitators

    California has clarified that brokers that act as go-betweens for car renters and rental agencies are not considered marketplace facilitators, a state tax agency announced Thursday.

  • July 24, 2025

    Delta Air Owes Property Tax On Intangibles, Ore. Justices Say

    Oregon's taxation of the intangible property of Delta Air Lines is constitutional, the state's Supreme Court ruled Thursday, agreeing with the state tax department and reversing a decision by the state tax court.

  • July 24, 2025

    Businesses Must Not Overlook Local Tax Nexus, Pros Warn

    Recent efforts by home-rule cities and other local jurisdictions to broaden their taxing authority and nexus rules may lead to complications for multijurisdictional businesses, practitioners cautioned Thursday.

  • July 24, 2025

    NJ Attys Warn RICO Case Revival Would 'Chill' Lawyering

    The New Jersey State Bar Association told a Garden State appellate court that lawyers across the state will be chilled from zealously advocating for their clients if it revives the state's racketeering indictment against two politically connected attorneys, making it the second attorney advocacy group to file a proposed amicus curiae brief in the case.

  • July 24, 2025

    Rising Star: McDermott's Michael Bruno

    Michael Bruno of McDermott Will & Emery LLP was tapped as lead tax counsel by two legendary athletes — Lionel Messi and Stephen Curry — for the rollouts of their respective beverage brands, earning him recognition as one of the tax attorneys under age 40 honored by Law360 as Rising Stars.

  • July 24, 2025

    MTC Restructures Some Atty Roles After Key Departures

    The Multistate Tax Commission restructured some of its attorney positions to account for last year's departure of its general counsel and deputy executive director, the MTC's top official said Thursday.

  • July 24, 2025

    South Carolina Revenue Beats Estimate By $391M In FY 2025

    South Carolina's general revenue collection from July through June beat forecasts by $391 million, according to the state Board of Economic Advisors.

  • July 24, 2025

    Pa. House Bill Seeks Sales, Biz Tax Breaks For Steelmakers

    Pennsylvania would establish a sales and use tax exemption for steel products made in the state and provide tax credits for companies that invest in steel production facilities and meet certain job creation requirements under a bill introduced in the state House of Representatives.

  • July 24, 2025

    Minn. Liquor Retailer Challenges Indirect Audit At High Court

    The Minnesota Tax Court was wrong to find that an indirect audit of a liquor retailer provided sufficient evidence of its sales tax liability, the business told the state Supreme Court in a petition seeking review of the case.

  • July 24, 2025

    NC Urges 4th Circ. Not To Block Vape Regs During Appeal

    North Carolina officials are urging the Fourth Circuit to deny a bid by vape interests to block enforcement of a new state vaping regulation while they appeal their case, saying the plaintiffs have already tried, and failed, three times to show they deserve an injunction.

  • July 23, 2025

    Tax Guidance Still Vital Amid Waning Deference, Atty Says

    A decline in judicial deference to state agencies' interpretations of statutes and regulations shouldn't dissuade state tax administrators from promulgating guidance on their tax laws, a Federation of Tax Administrators attorney said Wednesday.

  • July 23, 2025

    Fund Manager Drops Case Over NYC Tax ALJ Shortage

    A New York fund manager that claimed in federal court that a shortage of administrative law judges in New York City's Tax Appeals Tribunal gave it no avenue for its assessment challenge has dropped the federal case.

  • July 23, 2025

    Ore. Tax Court Upholds Farm Value Over Owner's Claim

    An Oregon farm owner failed to show that his property was overvalued by a local assessor, the state tax court said, rejecting the owner's argument that the assessor misclassified the soil on the land.

  • July 23, 2025

    NJ Power Broker Blasts AG's Bid To Revive RICO Case

    Garden State power broker George E. Norcross III on Wednesday urged a New Jersey appeals court to affirm the dismissal of the state's explosive racketeering indictment, arguing the trial court was right to toss the charges because there are no factual allegations in the indictment that amount to a crime.

  • July 23, 2025

    Rising Star: Freshfields' Joe Soltis

    Joe Soltis of Freshfields LLP has advised companies on several multibillion-dollar transactions, including Cencora's $4.6 billion acquisition of Retina Consultants of America, earning him a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.

  • July 23, 2025

    Oregon Gov. Calls Special Session For Transportation Funds

    Oregon lawmakers will convene a special legislative session to address transportation funding needs, the governor said, as they did not approve a package in the regular session.

  • July 23, 2025

    Katten Welcomes Ex-Gibson Dunn Tax Pro In New York

    Katten Muchin Rosenman LLP announced on Tuesday that it has added a former Gibson Dunn & Crutcher LLP of counsel to its transactional tax planning practice, noting her extensive experience in the finance space.

Expert Analysis

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

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    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

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    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

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    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

  • Another Crack In The Shield: SALT In Review

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    From the latest assault on a federal shield against taxing out-of-state businesses to an update on beer taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • States Should Loosen Law Firm Ownership Restrictions

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    Despite growing buzz, normalized nonlawyer ownership of law firms is a distant prospect, so the legal community should focus first on liberalizing state restrictions on attorney and firm purchases of practices, which would bolster succession planning and improve access to justice, says Michael Di Gennaro at The Law Practice Exchange.

  • Texas Ethics Opinion Flags Hazards Of Unauthorized Practice

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    The Texas Professional Ethics Committee's recently issued proposed opinion finding that in-house counsel providing legal services to the company's clients constitutes the unauthorized practice of law is a valuable clarification given that a UPL violation — a misdemeanor in most states — carries high stakes, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • How To Clean Up Your Generative AI-Produced Legal Drafts

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    As law firms increasingly rely on generative artificial intelligence tools to produce legal text, attorneys should be on guard for the overuse of cohesive devices in initial drafts, and consider a few editing pointers to clean up AI’s repetitive and choppy outputs, says Ivy Grey at WordRake.

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