State & Local

  • August 12, 2025

    Minn. Revenue Underperforms July Forecast By $62M

    Minnesota's total revenues in July missed forecasts by $62 million, according to the state Office of Management and Budget.

  • August 12, 2025

    Ind. Tax Board Upholds Tax On Church's Vacation Rentals

    An Indiana church that owns two properties used for vacation rental must pay property tax on the homes because the properties didn't qualify for a religious exemption, the state Board of Tax Review ruled.

  • August 12, 2025

    Calif. July Revenues Outdo Forecast By $507M

    California's total revenues in the first month of the 2026 fiscal year beat forecasts by $507 million, according to the state controller.

  • August 12, 2025

    Pa. House Bill Seeks Tax Breaks For Home Solar Gear

    Pennsylvania would provide income tax credits for purchase and installation of residential solar energy systems and exempt solar energy equipment from sales and use tax under a bill filed in the state House of Representatives.

  • August 11, 2025

    La. Tax Disputes Over Comped Casino Rooms Sent To Trial

    The Louisiana Board of Tax Appeals ruled that trials are needed to determine whether two casinos owe local sales tax on complimentary hotel rooms provided to customers, saying that separate but similar cases involve complex issues about whether consideration is paid for the accommodations.

  • August 11, 2025

    Alaska Gov. Appoints Acting Commissioner To Revenue Dept.

    A woman who most recently was administrative services director for the Alaska Department of Revenue will take the top job on an interim basis, Gov. Mike Dunleavy announced.

  • August 11, 2025

    AG Asks Wis. High Court To Skip Travel Co.'s PL 86-272 Claim

    Wisconsin's high court shouldn't hear a Florida-based travel agency's claim that P.L. 86-272 shields it from paying tax on its sale of services, the Wisconsin attorney general said in a filing obtained Monday by Law360.

  • August 11, 2025

    Kostelanetz Hires Most Recent DOJ Tax Division Leader

    The immediate past head of the U.S. Department of Justice's Tax Division will join Kostelanetz LLP as a partner in Washington, D.C., amid a sweeping restructuring that would split the division's criminal and civil tax functions and place them in the department's main branches.

  • August 11, 2025

    Ohio July Tax Revenue Grows By $239M

    Ohio tax revenue in July totaled $239 million more than the state collected in the same month last year, according to a report released Monday by the state Office of Budget and Management.

  • August 11, 2025

    La. Sheriff Can't Appeal Rig Co.'s Tax Refund, Board Says

    A sheriff in Louisiana doesn't have legal authority to challenge a refund of property taxes that the state tax commission awarded to a drilling company, the Louisiana Board of Tax Appeals ruled.

  • August 11, 2025

    NY Curbs Property Tax Shifts In Nassau, Suffolk Counties

    New York established tighter limits on the amount of property taxes that can be shifted between property classes in certain jurisdictions in Nassau and Suffolk counties under a bill signed by Gov. Kathy Hochul.

  • August 11, 2025

    Okla. Total General Revenues Up $225M From Estimate

    Oklahoma's total revenues in fiscal year 2025 surged $225 million over estimates, according to the state Office of Management and Enterprise Services.

  • August 08, 2025

    Texas Bill Seeks To Allow Injunctions Against Tax Collectors

    Texas property owners could seek injunctions to prevent local taxing authorities from collecting property taxes if a taxing entity adopts a voter-approved tax increase and takes action that strays from the tax hike's stated purpose, under a bill introduced in the state House of Representatives.

  • August 08, 2025

    Ohio Board Says W.Va. Rental Didn't Alter Couple's Domicile

    A married couple who kept their home in Ohio while the husband rented a residence in West Virginia after starting a job there didn't prove that they abandoned their Ohio domicile for tax purposes, the Ohio Board of Tax Appeals ruled.

  • August 08, 2025

    SC Court Says Couple Can't Claim Resident Tax Classification

    The South Carolina resident property tax classification does not apply to a couple's property because the husband was not domiciled in the state during the tax years in question, the state Administrative Law Court ruled. 

  • August 08, 2025

    Georgia's General Fund Receipts In July Fall $70M

    Georgia's general fund receipts in July dropped $70 million from last year, the state Department of Revenue reported Friday.

  • August 08, 2025

    NH Total Receipts In July Trail Forecast By $4.4M

    New Hampshire's total receipts in July, the first month of the 2026 fiscal year, underperformed estimates by $4.4 million, according to the state Department of Administrative Services.

  • August 08, 2025

    Missouri Revenues In July Grew $6M From Last Year

    Missouri's total collections in the first month of the 2026 fiscal year surpassed that time frame in the previous year by $6 million, according to the state Department of Revenue.

  • August 08, 2025

    NJ Tax Court Denies Co.'s Atty Fees Bid After Settlement Deal

    A New Jersey restaurant can't seek to recoup attorney fees from the state tax agency after agreeing to settle a sales and income tax dispute, the New Jersey Tax Court ruled in a decision posted online Friday.

  • August 08, 2025

    Taxation With Representation: Latham, Alston & Bird, Orrick

    In this week's Taxation With Representation, fiber optic connector systems maker Amphenol Corp. buys CommScope's connectivity and cable solutions business, Blackstone acquires Enverus from private equity firms, investors buy a majority stake in medical device company HistoSonics Inc., and ESPN swaps an equity stake for the National Football League's NFL Network and other intellectual property.

  • August 07, 2025

    Meta Can't Ax 'Pen Register' Claim In Tax Data Tracking Row

    A California federal judge overseeing a consolidated class action accusing Meta of unlawfully collecting sensitive information from several tax filing websites has refused to cut a claim that the social media giant's tracking pixel qualifies as a "pen register" device prohibited by the state's wiretap law.  

  • August 08, 2025

    Midyear Review: A Look At The Tax Trends Shaping 2025

    Tax professionals had a lot to keep up with in the first half of 2025, from congressional action to extend the 2017 GOP tax overhaul to a tumultuous international trade scene. And the back half of the year is poised to be just as busy, with litigation over how the IRS handles employee retention tax credits, an Amazon suit in South Carolina over sales tax, and an uncertain future for global minimum tax rules. Here, dive into our slate of analysis pieces to help guide you through evolving tax litigation and policy. 

  • August 07, 2025

    Texas Senate OKs Lower Voter-Approval Property Tax Rate

    Texas would reduce its voter-approval property tax rate, the maximum rate a local government may adopt without voter approval, for large taxing units under a bill passed by the state Senate.

  • August 07, 2025

    Calif. AG Allows OTA To Decline To Enforce Tax Agency Regs

    California's Office of Tax Appeals has the authority to decline to apply tax agency regulations if it concludes applying them would present a conflict with state statute, the California attorney general's office said in an opinion.

  • August 07, 2025

    Ore. Gov. Pitches Gas, Payroll Tax Boosts For Transportation

    Oregon would raise fuel taxes, vehicle registration fees and its payroll tax under a proposal Thursday from the governor ahead of a special legislative session called to raise revenue for a state transportation funding package.

Expert Analysis

  • 8 Ways Lawyers Can Protect The Rule Of Law In Their Work

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    Whether they are concerned with judicial independence, regulatory predictability or client confidence, lawyers can take specific meaningful actions on their own when traditional structures are too slow or too compromised to respond, says Angeli Patel at the Berkeley Center of Law and Business.

  • Law School's Missed Lessons: Communicating With Clients

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    Law school curricula often overlook client communication procedures, and those who actively teach this crucial facet of the practice can create exceptional client satisfaction and success, says Patrick Hanson at Wiggam Law.

  • Adapting To Private Practice: From US Rep. To Boutique Firm

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    My transition from serving as a member of Congress to becoming a partner at a boutique firm has been remarkably smooth, in part because I never stopped exercising my legal muscles, maintained relationships with my former colleagues and set the right tone at the outset, says Mondaire Jones at Friedman Kaplan.

  • Senate's 41% Litigation Finance Tax Would Hurt Legal System

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    The Senate’s latest version of the Big Beautiful Bill Act would impose a 41% tax on the litigation finance industry, but the tax is totally disconnected from the concerns it purports to address, and it would set the country back to a time when small plaintiffs had little recourse against big defendants, says Anthony Sebok at Cardozo School of Law.

  • Del. Dispatch: General Partner Discretion In Valuing Incentives

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    In Walker v. FRP Investors, the Delaware Court of Chancery recently held that the general partner of a limited partnership breached its obligations when determining the threshold value of newly issued incentive units, highlighting the court's willingness to reconstruct what a reasonable determination of value by a general partner should have been, say attorneys at Fried Frank.

  • Move Beyond Surface-Level Edits To Master Legal Writing

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    Recent instances in which attorneys filed briefs containing artificial intelligence hallucinations offer a stark reminder that effective revision isn’t just about superficial details like grammar — it requires attorneys to critically engage with their writing and analyze their rhetorical choices, says Ivy Grey at WordRake.

  • 9th Circ. Has Muddied Waters Of Article III Pleading Standard

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    District courts in the Ninth Circuit continue to apply a defunct and especially forgiving pleading standard to questions of Article III standing, and the circuit court itself has only perpetuated this confusion — making it an attractive forum for disputes that have no rightful place in federal court, say attorneys at Gibson Dunn.

  • One Singular, Sensible Rate: SALT In Review

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    From Ohio's move toward a flat income tax to a New York City mayoral candidate's proposal to fund expanded public benefits, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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