State & Local
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August 14, 2025
ND Revenues Beat Estimate By $116M
North Dakota's general revenues for the biennium that ended in June outperformed a forecast by $116 million, according to the state Legislative Council.
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August 14, 2025
Del. Lawmakers Seek Study To Fix Property Tax Assessments
Delaware's General Assembly called for an immediate review of a recent statewide property reassessment to develop legislation to improve the state's property tax assessment process under a Senate concurrent resolution passed by state lawmakers.
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August 14, 2025
Clark Hill Expands Tax Bench With Plunk Smith Atty In Texas
Clark Hill PLC announced Thursday that it has bolstered its tax and estate planning group in North Texas with an attorney who came aboard from Plunk Smith PLLC.
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August 13, 2025
Fla. Court Rules 50% Property Transfer Resets Tax Cap
A Florida appeals court ruled Wednesday that the transfer of 50% ownership of a commercial property constituted a change of ownership under state law, making the property ineligible for the 10% annual cap on any increase in assessed value for property tax purposes.
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August 13, 2025
2nd Circ. Upholds Ban On Certain SALT Cap Workarounds
An Internal Revenue Service rule prohibiting charitable donation workarounds to the federal cap on state and local tax deductions will remain in place, a Second Circuit panel said Wednesday, affirming a district court determination that upheld the agency's ban on the programs.
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August 13, 2025
Anheuser-Busch Sales Tax Fight Ends As Mo. Grants Refund
Missouri's tax department and Anheuser-Busch ended their dispute over about $262,000 in sales and use taxes the brewer said it paid on exempt transactions, with the state agreeing to send the company a refund, according to filings with the state Administrative Hearing Commission.
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August 13, 2025
Ohio High Court Affirms Board's $3.7B Pipeline Valuation
The Ohio Board of Tax Appeals was correct when it accepted the state commissioner's valuation of a pipeline over the pipeline's claims that it was overvalued by $1.7 billion, the state Supreme Court ruled Wednesday.
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August 13, 2025
2nd Circ. Asked To Review Bid To Bar NYC Congestion Pricing
The Second Circuit should review a federal court's decision to grant the Metropolitan Transportation Authority and Triborough Bridge and Tunnel Authority's bid to dismiss a pair of lawsuits alleging Manhattan's congestion pricing tolls are discriminatory and trample on motorists' right to travel, a New York county argued Tuesday.
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August 13, 2025
Ohio Justices Toss Tax Bill On Timber Farm's Mercedes
A timber farm's purchase of a Mercedes-Benz vehicle that helps workers tend the land qualifies for a use tax exemption for items used primarily for farming purposes, the Ohio Supreme Court ruled Wednesday.
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August 13, 2025
Delaware Bill Seeks Separate Tax Rates For Property Types
Delaware would authorize school districts to set different tax rates for residential and nonresidential property under a bill introduced in the state House for consideration in a special legislative session.
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August 13, 2025
Pa. Revenue In July Rises $45M From Last Year
Pennsylvania's general revenue collection in July outpaced the amount collected in the same month last year by $45 million, according to the state Department of Revenue.
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August 13, 2025
NY Senate Bill Would Bar Tax Breaks For Political Nonprofits
New York property tax exemptions for nonprofits would no longer apply to entities engaged in political activity under a bill introduced Wednesday in the state Senate.
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August 13, 2025
Del. Lawmakers OK Property Tax Payment, Refund Changes
Delaware would make property tax changes including allowing installment payments and changing refund rules under bills approved by lawmakers and sent to the governor.
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August 12, 2025
Mass. Bill Seeks Tax Credits For Food Donations
Massachusetts farms and other businesses that produce or package food would be eligible for income tax credits worth up to $25,000 annually for food donations to nonprofit distribution organizations under legislation advanced by a state committee.
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August 12, 2025
Ohio Says Constitutional Claims Barred In Tax Sourcing Fight
A West Virginia car dealer failed to properly raise constitutional arguments against a tax sourcing law in its filings to Ohio's highest court, putting those claims outside the court's jurisdiction, the state's tax agency said.
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August 12, 2025
Groups Urge IRS To Resist Pressure To Share Taxpayer Info
Advocacy groups urged the Internal Revenue Service on Tuesday to keep resisting presidential pressure to share confidential tax-return information with immigration enforcement authorities, saying the abrupt departure of the agency's new commissioner highlights the need for oversight.
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August 12, 2025
Holland & Knight Hires Sen. Cornyn Tax Counsel In DC
The former senior tax counsel for U.S. Sen. John Cornyn, R-Texas, who worked for the lawmaker for almost two decades on appropriations, taxation, banking and other finance-related issues, has joined Holland & Knight LLP's public policy and regulation group.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
Expert Analysis
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Illinois Banking Brief: All The Notable Legal Updates In Q4
While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.
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7 Ways 2nd Trump Administration May Affect Partner Hiring
President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.
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E-Discovery Quarterly: Rulings On Custodian Selection
Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.
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Exploring Venue Strategy For Trump-Era Regulatory Litigation
Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.
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Tops In Their Field: SALT In Review
RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.
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How Changes In State Gift Card Laws May Affect Cos. In 2025
2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.
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An Associate's Guide To Career Development In 2025
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.
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Making The Pitch To Grow Your Company's Legal Team
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.
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When US Privilege Law Applies To Docs Made Outside The US
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.
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The Right Direction Is South: SALT In Review
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.
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6 Changes I Would Make If I Ran A Law School
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.
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Firms Still Have The Edge In Lateral Hiring, But Buyer Beware
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.
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Think Like A Lawyer: 1 Type Of Case Complexity Stands Out
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.