State & Local

  • December 04, 2025

    NYU Tax Group Backs IRS In 1st Circ. Limited Partner Row

    Partners who are active participants in a partnership's business despite their status as limited partners under state law are not exempt from the self-employment tax, New York University's tax law center told the First Circuit in support of the federal government.

  • December 04, 2025

    Ore. Waives High Court Response In Delta Intangible Tax Fight

    The Oregon Department of Revenue will not respond to Delta Air Lines' petition to the U.S. Supreme Court challenging a state tax on its intangible property unless directed by the court, the department said in a filing.

  • December 04, 2025

    Ark. Revenues Through November Beat Forecast By $109M

    Arkansas' net general fund revenue collection from July through November exceeded estimates by $109 million, according to the state Department of Finance and Administration.

  • December 04, 2025

    Mass. Revenue In November Beats Estimate By $188M

    Massachusetts' general fund revenue collection from July through November outpaced estimates by $188 million, according to the state Department of Revenue.

  • December 04, 2025

    NH Receipts Through November Down $6M From Estimate

    New Hampshire's total receipts from July through November underperformed estimates by $6 million, according to the state Department of Administrative Services.

  • December 04, 2025

    Colo. Gov. Urges Treasury To Not Suspend Direct File

    The U.S. Treasury Department should rethink its decision to suspend Direct File, its free online tax preparation tool, Colorado Gov. Jared Polis said, calling it successful in simplifying filing and lowering costs for taxpayers.

  • December 03, 2025

    Mineral Rights At Former Mo. Gas Station Ruled Worthless

    A convenience store company's interest in mineral rights it retained when it sold a gas station property are correctly valued at $0 and not taxable, the Missouri Court of Appeals ruled, upholding decisions of a trial court and the state's tax commission.

  • December 03, 2025

    Colo. Board Advances High-Earner Tax Ballot Measure

    Colorado would boost income tax rates for high earners and lower them for others, raising as much as $4 billion annually, under a proposed ballot measure advanced Wednesday by a state board.

  • December 03, 2025

    Wisconsin Village Loses Bid to Block Oneida Land Trust

    A federal court judge affirmed an Interior Department decision to place 500 acres of properties into a trust for the Oneida Nation, rejecting claims by a Wisconsin village that the transfers were based on a biased administrative process that wiped out its municipal authority.

  • December 03, 2025

    Mass. Justices Question Limits Of Estate Tax Penalties

    A fine and interest assessment levied by Massachusetts' tax agency against an estate that filed its return seven years late is excessive and unconstitutional, the estate told the state's high court Wednesday, adding that it resulted in a penalty that was higher than the underlying tax.

  • December 03, 2025

    Boston Celeb Chef Facing Default In City's $1.7M Tax Case

    Celebrity chef Barbara Lynch failed to line up new counsel or respond to an amended complaint the city of Boston brought against her in state court over an unpaid $1.7 million tax bill for her now-shuttered restaurants, the city has argued, asking that she be found in default.

  • December 03, 2025

    Ore. Homeowner Can't Appeal Home's Value, Court Says

    An Oregon homeowner cannot appeal the real market values of his home because the difference between the homeowner's and the assessor's valuations failed to meet the statutory requirement for an appeal, the Oregon Tax Court ruled. 

  • December 03, 2025

    Oil Co. Can't Claim Sales Tax Exemption, Wyo. Justices Say

    A Wyoming oil and gas producer is not entitled to a refund for the sales tax paid on its electricity purchases because its movement of fluids does not constitute the company being engaged in the transportation business, the state Supreme Court ruled. 

  • December 03, 2025

    Iowa Total Receipts Through November Down $571M

    Iowa's general fund revenue from July through November underperformed estimates by $571 million, according to the state Department of Management.

  • December 03, 2025

    Mo. Revenues Through November Rise $209M From Last Year

    Missouri's general revenue fund collection from July through November beat the same period last fiscal year by $209 million, according to the state Department of Revenue.

  • December 02, 2025

    T-Mobile, AT&T Affiliates Beat Mo. City Telecom License Taxes

    A Missouri city failed to notify affiliates of T-Mobile, AT&T and other telecom companies of revised assessments for delinquent business license taxes before filing collection suits, a state appeals court ruled Tuesday, affirming a lower court judgment dismissing the city's actions. 

  • December 02, 2025

    NJ Explains State Tax Effects Of Federal Changes

    New Jersey's tax agency issued guidance to explain how businesses should reconcile timing differences between new federal rules and the state's method for deducting research expenditures, and to clarify that federal deductions for tips and overtime don't apply for state tax purposes.

  • December 02, 2025

    Okla. Urges Justices To Turn Down Tribal Tax Case

    The Oklahoma Supreme Court properly ruled that a member of the Muscogee (Creek) Nation owes Oklahoma income tax, the state's tax commission told the U.S. Supreme Court on Tuesday, urging the court to deny the member's petition for review.

  • December 02, 2025

    Texas Revenue Through Nov. Rises 1.1% From Last Year

    Texas general fund revenue from September through November exceeded last year's total for the same period by 1.1%, according to the state comptroller's office.

  • December 02, 2025

    W.Va. Revenue Tops Estimate By $131M Through November

    West Virginia's general fund revenue collection from July through November outpaced an estimate by $131 million, according to the state's Department of Revenue.

  • December 02, 2025

    NY Child Care Property Tax Abatement Boost Sent To Hochul

    New York state would increase a property tax abatement for eligible child care centers in New York City under a bill sent to Gov. Kathy Hochul.

  • December 01, 2025

    Mich. County's Tax Sale Violates Constitution, Justices Told

    A Michigan county violated the takings clause of the U.S. Constitution when it took title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the homeowner's estate told the U.S. Supreme Court on Monday.

  • December 01, 2025

    Prof Asks NY Panel To Negate Tax On Conn. Remote Work

    A two-decade-old precedent upholding New York state's taxation of a professor's work at home in Connecticut doesn't justify New York's taxing of his remote work during the COVID-19 pandemic, he told a state appeals court Monday.

  • December 01, 2025

    Calif. EBay Seller Owes Additional Income Tax, OTA Says

    A California eBay seller is liable for additional income tax based on a federal adjustment to his annual gross income, after failing to prove some deductions to his assessment were warranted, the state Office of Tax Appeals said in a ruling released Monday. 

  • December 01, 2025

    Calif. Appeals Office Upholds LLC Tax On Remote Retailer

    A company contracting with Amazon to store and deliver its products in California does business in the state and is subject to its minimum tax on limited liability companies, the state Office of Tax Appeals said in an opinion released Monday.

Expert Analysis

  • ABA Opinion Makes It A Bit Easier To Drop A 'Hot Potato'

    Author Photo

    The American Bar Association's recent ethics opinion clarifies when attorneys may terminate clients without good cause, though courts may still disqualify a lawyer who drops a client like a hot potato, so sending a closeout letter is always a best practice, say attorneys at Thompson Hine.

  • Can Companies Add Tariffs Back To Earnings Calculations?

    Author Photo

    With the recent and continually evolving tariffs announced by the Trump administration, John Ryan at King & Spalding takes a detailed look at whether those new tariffs can be added back in calculating earnings before interest, taxes, depreciation and amortization — an important question that may greatly affect a company's compliance with its financial covenants.

  • Driving The Wrong Way: SALT In Review

    Author Photo

    From Arizona's move to ban mileage taxes to interstate disputes over the taxing of remote workers, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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

    Author Photo

    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.

Can't find the article you're looking for? Click here to search the Tax Authority State & Local archive.