State & Local

  • August 06, 2025

    Troutman Adds Former Fannie Mae Associate GC In DC

    The former associate general counsel at the Federal National Mortgage Association, who spent the past decade as a tax partner with Morris Manning & Martin LLP, has joined Troutman Pepper Locke LLP in the nation's capital, the firm announced Wednesday.

  • August 06, 2025

    Mass. Tax Collections In July Rise $7M From Last Year

    Massachusetts tax collections in July outpaced the amount collected in July 2024 by $7 million, the state's Department of Revenue reported.

  • August 06, 2025

    Alabama Net Tax Collections Through July Up $376M

    Alabama's net tax collections from October 2024 through July outpaced last year by $376 million, according to the state Department of Revenue.

  • August 05, 2025

    State & Local Tax Takeaways From July

    From litigation in state high courts to an exemption for capital gains in Missouri and state and federal communication about the new tax overhaul law, July was a hot month in the state and local tax arena. Here, Law360 looks at these and other highlights from last month.

  • August 05, 2025

    Philly Waives Estimated Payments For Formerly Exempt Cos.

    Philadelphia will waive an estimated payment requirement for businesses that will be subject to the city's business income and receipts tax for the first time because of a recent repeal of the tax's exemption threshold, the city Department of Revenue said Tuesday.

  • August 05, 2025

    McGuireWoods Adds Loeb & Loeb Tax Pro In Los Angeles

    McGuireWoods LLP is enhancing its corporate team, announcing Tuesday it is bringing in a Loeb & Loeb LLP tax expert as a partner in its Los Angeles office in Century City.

  • August 05, 2025

    Texas General Revenues Up 3.1% From Last Year

    Texas' general fund revenue from September 2024 through July outpaced last year's totals by 3.1% according to the state comptroller's office.

  • August 05, 2025

    Kansas Total Receipts In July Beat Forecast By $16M

    Kansas' total receipts in July exceeded an estimate by $16 million, according to the state Division of Budget.

  • August 05, 2025

    W.Va. Revenues In July Up $22M From Budget Forecast

    West Virginia collected $22 million more than forecast in the first month of the 2026 fiscal year, according to the State Budget Office.

  • August 05, 2025

    Pa. Bill Seeks 5-Year Reassessment Cycle For Property Taxes

    Pennsylvania would establish a schedule that would require counties to reassess property for tax purposes every five years under a bill introduced in the state Senate.

  • August 05, 2025

    Ore. Preschool Denied Tax Break For Lack Of Giving

    An Oregon preschool was correctly denied a property tax exemption, the state's tax court said, agreeing with a local assessor that the organization provided insufficient gifts or giving to merit the break.

  • August 04, 2025

    Michigan Tribe Joins State Cannabis Market

    Michigan has signed its first tribal-state compact with the Bay Mills Indian Community, which will give the federally recognized tribe the ability to sell cannabis goods within the state's borders.

  • August 04, 2025

    Calif. OTA Denies Losses On Sales Of Euros

    The California Office of Tax Appeals denied a couple's bid to claim losses on sales of euros, saying they failed to provide evidence of the basis amounts or source documents related to the transactions, according to an opinion released Monday.

  • August 04, 2025

    Calif. Tax Agency Says Stock Transfer Didn't Result In Income

    A corporation's distribution of stock in a controlled corporation to the distributing corporation's shareholders doesn't result in income to the distributing corporation or the entity that it received the stock from before the transaction, the California Franchise Tax Board said.

  • August 04, 2025

    Ark. Revenue Beats Estimate By $29M In July

    Arkansas' net general revenue in July exceeded a state estimate by $29.2 million, according to a report released Monday by the state Department of Finance and Administration. 

  • August 04, 2025

    Calif. OTA Says Ex-Dental Practice Owes Tax On Asset Sales

    A defunct California dental company that sold off its offices and assets owes sales tax on the transactions because the sales were not exempt occasional sales, the state Office of Tax Appeals said in a ruling released Monday.

  • August 04, 2025

    Calif. OTA Upholds Nix Of $129K Research Tax Credit Claim

    Research tax credits worth $129,000 were correctly denied for a California engineering company because it never revoked its previous election for an alternative credit, the California Office of Tax Appeals said in ruling released Monday.

  • August 04, 2025

    DC Council Advances RFK Stadium Plan With Tax Breaks

    Washington, D.C., would exempt the proposed redevelopment of the Robert F. Kennedy Stadium site from property taxes, among other breaks for the development, under a package advanced by the council.

  • August 04, 2025

    Texas Bill Seeks Lower Voter-Approval Property Tax Rate

    Texas would reduce its voter-approval property tax rate, or the rate that a local government unit may adopt without voter approval, for large taxing units under a bill introduced in the state Senate.

  • August 01, 2025

    New Int'l Tax Rules Heighten Discrimination Worries In States

    The new federal tax law's broader tax base for international income could magnify foreign commerce discrimination concerns that are already present in states that conformed to prior iterations of the federal tax code.

  • August 01, 2025

    Va. Dept. Used Incorrect Tax Calculation For Telecom Co.

    The Virginia Department of Taxation used the wrong methodology when calculating the tax liability of a telecommunication company owned by a single corporate member, the state tax commissioner ruled, though it concluded that the assessment should not change.

  • August 01, 2025

    Texas Bill Seeks Permanent Limit For Property Tax Increases

    Texas would establish a permanent cap on increases in the appraised value of real property other than residence homesteads for property tax purposes if voters approve a proposed constitutional amendment authorizing the cap, as part of legislation filed in the state House of Representatives.

  • August 01, 2025

    Va. Commissioner Says Ad Co. Not Liable For Sales Tax

    An out-of-state advertising and direct mail company using third-party vendors is not liable for Virginia sales and use tax on advertising services, including those provided by third-party vendors, the state's tax commissioner said.

  • August 01, 2025

    Ind. Dept. Wrongly Denied Refund To Nonresident

    A woman was wrongly denied an Indiana income tax refund and assessed additional tax after proving she neither lived nor worked in the state, the Department of State Revenue said.

  • August 01, 2025

    Ind. Tax Dept. Agrees Remote Worker Abandoned Domicile

    A couple who previously lived in Indiana were wrongly denied their full Indiana income tax refund, the Department of State Revenue said, reversing its earlier decision, because evidence was presented showing they had left the state.

Expert Analysis

  • An Associate's Guide To Career Development In 2025

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    As the new year begins, associates at all levels should consider establishing career metrics, fostering key relationships and employing other specific strategies to help move through the complexities of the legal profession with confidence and emerge as trailblazers, say EJ Stern and Amanda George at Fractional Law Firm.

  • Making The Pitch To Grow Your Company's Legal Team

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    In a compressed economy, convincing the C-suite to invest in additional legal talent can be a herculean task, but a convincing pitch — supported by metrics and cost analyses — may help in-house counsel justify the growth of their team, say Elizabeth Smith and Roger Garceau at Major Lindsey.

  • When US Privilege Law Applies To Docs Made Outside The US

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    As globalization manifests itself in disputes over foreign-created documents, a California federal court’s recent trademark decision illustrates nuances of both U.S. privilege frameworks and foreign evidentiary protections that attorneys must increasingly bear in mind, say attorneys at Hunton.

  • The Right Direction Is South: SALT In Review

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    From Louisiana's tax overhaul to the Mississippi governor's quest to repeal the individual income tax, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 6 Changes I Would Make If I Ran A Law School

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    Reuben Guttman at Guttman Buschner identifies several key issues plaguing law schools and discusses potential solutions, such as opting out of the rankings game and mandating courses in basic writing skills.

  • Firms Still Have The Edge In Lateral Hiring, But Buyer Beware

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    Partner mobility data suggests that the third quarter of this year continued to be a buyer’s market, with the average candidate demanding less compensation for a larger book of business — but moving into the fourth quarter, firms should slow down their hiring process to minimize risks, say officers at Decipher Investigative Intelligence.

  • Think Like A Lawyer: 1 Type Of Case Complexity Stands Out

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    In contrast to some cases that appear complex due to voluminous evidence or esoteric subject matter, a different kind of complexity involves tangled legal and factual questions, each with a range of possible outcomes, which require a “sliding scale” approach instead of syllogistic reasoning, says Luke Andrews at Poole Huffman.

  • Think Like A Lawyer: Note 3 Simple Types Of Legal Complexity

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    Cases can appear complex for several reasons — due to the number of issues, the volume of factual and evidentiary sources, and the sophistication of those sources — but the same basic technique can help lawyers tame their arguments into a simple and persuasive message, says Luke Andrews at Poole Huffman.

  • Litigation Inspiration: Reframing Document Review

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    For attorneys — new ones especially — there is much fulfillment to find in document review by reflecting on how important, interesting and pleasant it can be, says Bennett Rawicki at Hilgers Graben.

  • California Supreme Court's Year In Review

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    Attorneys at Horvitz & Levy highlight notable decisions on major questions from the California Supreme Court's last term, including voter initiatives, hostile work environment and the economic loss rule.

  • Meeting A New Tax Across The River: SALT In Review

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    From New York's revised congestion pricing for lower Manhattan to the reality of artificial intelligence in tax administration, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 3 Ways To Train Junior Lawyers In 30 Minutes Or Less

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    Today’s junior lawyers are experiencing a skills gap due to pandemic-era disruptions, but firms can help bring them up to speed by offering high-impact skill building content in bite-sized, interactive training sessions, say Stacey Schwartz at Katten, Diane Costigan at Winston & Strawn and Lauren Tierney at Freshfields.

  • The Bar Needs More Clarity On The Discovery Objection Rule

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    Almost 10 years after Federal Rule of Civil Procedure 34 was amended, attorneys still seem confused about what they should include in objections to discovery requests, and until the rules committee provides additional clarity, practitioners must beware the steep costs of noncompliance, says Tristan Ellis at Shanies Law Office.

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