State & Local

  • October 30, 2025

    Del. Total Receipts Through Sept. Rise By $226M

    Delaware's total receipts from July through September outpaced the total for the same period last year by $226 million, the state Department of Finance said.

  • October 30, 2025

    Ill. Bill Seeks Credit For Small-Biz Property Tax Payments

    Illinois would allow eligible small businesses to claim an income tax credit for a portion of their property tax payments under a bill introduced in the state House of Representatives.

  • October 29, 2025

    SC Dinner Shows Must Tax Admission And Meal, Dept. Says

    South Carolina dinner shows are subject to sales tax on the price of the meal and admission tax on the sale of the ticket, the state Department of Revenue said in a ruling. 

  • October 29, 2025

    Illinois Panel Advances Billionaires' Tax On Unrealized Gains

    Illinois would tax the unrealized gains on the assets of billionaires to stave off a projected shortfall in transit funds under a legislative amendment advanced by a House panel Wednesday.

  • October 29, 2025

    Energy Companies Drop Challenges To NJ Partnership Fee

    A host of energy companies have moved to drop their constitutional challenges to New Jersey's partnership filing fee after reaching settlements with the state Division of Taxation in their related cases.

  • October 29, 2025

    Fla. Challenges 'Special' Calif. Tax Rule At Supreme Court

    Florida on Tuesday took steps to sue California in the U.S. Supreme Court, seeking to strike down a California taxation rule as unconstitutional for allegedly discouraging companies from relocating or operating outside the Golden State.

  • October 29, 2025

    NJ Senate Bill Would Suspend Sales, Use Tax On Utilities

    New Jersey would suspend the imposition of sales and use tax on electric and gas utility bills for 2026 under legislation introduced in the state Senate.

  • October 28, 2025

    Md. Digital Ad Tax Ruling May Spur Challenges In Other States

    The Fourth Circuit's recent decision to strike a provision in Maryland's digital advertising tax on First Amendment grounds should serve as a cautionary tale to other states that they likely will face challenges if they contemplate similar taxes, tax professionals said Tuesday.

  • October 28, 2025

    Fed. Guidance Will Help States Handle Tax Changes, Atty Says

    State revenue departments are eagerly awaiting more federal guidance on the tax provisions from this year's federal budget reconciliation bill to understand how to administer the policies and grasp their effects on state budgets, a Federation of Tax Administrators attorney said Tuesday.

  • October 28, 2025

    Biz Groups Say Mass. Digital Tax Bills Would Hurt Cos., Public

    A group of bills introduced in Massachusetts that would enact taxes on digital advertising revenue would hurt businesses and consumers in the state, business groups told a legislative panel Tuesday.

  • October 28, 2025

    NM Appeals Court Tosses Challenge To Santa Fe Mansion Tax

    New Mexico real estate agents who contend that Santa Fe's recently adopted 3% tax on home sales over a million dollars is unlawful don't have standing to challenge the ordinance, a state appeals court said in a dismissal.

  • October 28, 2025

    State Tax Officials Explore AI's Role In Revenue Services

    State revenue departments are cautiously rolling out the use of artificial intelligence, mostly for customer call centers, and working with task forces that are studying responsible AI use in agencies across their states, tax administrators said Tuesday.

  • October 28, 2025

    Mich. Couple Can't Appeal Penalty Assessment, Tribunal Says

    A Michigan couple's assessment of penalties and interest on one of their income tax assessments should be upheld, as the couple failed to follow the appeal process by paying the assessed tax first, the state Tax Tribunal ruled. 

  • October 28, 2025

    Ala. Co. Isn't Eligible For Tax Refund On Equipment Purchases

    An Alabama company that makes wood chips isn't eligible for a refund of sales tax paid on equipment because the gear doesn't qualify for the reduced manufacturing sales tax rate, the state's tax court found. 

  • October 28, 2025

    Maine Tax Dept. Recommends Partial Conformity To Fed. Code

    Maine will diverge on parts of the newest federal tax code for the 2025 tax filing season, the state's tax agency announced, while adopting some changes to the research and development tax break and business interest deduction.

  • October 28, 2025

    Utah's Fiscal Year Revenue Jumps $878M

    Utah's general fund revenue from July 2024 through June was $878 million higher than the previous fiscal year, according to the state Tax Commission.

  • October 28, 2025

    NYC Allowed To Set Lower Growth Caps For Property Taxes

    New York City can adopt lower annual growth caps for the portion of the overall property tax levy paid by each property tax class for the city's 2026 fiscal year under a bill signed by Gov. Kathy Hochul.

  • October 28, 2025

    Colo. Clarifies Partners' Eligibility For Housing Tax Credit

    Partners, members and shareholders admitted to a pass-through entity before it files a return claiming a Colorado affordable housing tax credit are eligible for allocations of the credit, the state's tax department said, looking to the Legislature's intent behind a state law.

  • October 27, 2025

    Digital Tax Proposal Faces Doubts Over Practical Challenges

    A proposed codification of how states can tax digital products without taxing human services such as law and accounting is not workable in practice, a tax professional said Monday.

  • October 27, 2025

    Ore. Industrial Property Tax Cases Axed For Discovery Failure

    The owner of 10 industrial properties in Oregon can't proceed with its appeals of the properties' valuations after having failed to comply with a discovery order, the state's tax court said.

  • October 27, 2025

    Wayfair Doesn't Enable NY's PL 86-272 Rule, Group Says

    New York's regulation outlining when out-of-state businesses' online activities render them subject to state income tax is preempted by federal law and not addressed by the U.S. Supreme Court's Wayfair decision, a trade group told a state appeals court.

  • October 27, 2025

    Ind. Special Session Call Includes Fed. Tax Code Conformity

    The Indiana Legislature will be tasked with conforming the state's tax code with the latest federal provisions when it convenes a special session next week at the behest of the state's Republican governor, who issued the call Monday. 

  • October 27, 2025

    RI Revenues Through Sept. Up $46M From Estimate

    Rhode Island revenues from July through September outpaced budget forecasts by $46 million, according to the state Department of Revenue.

  • October 27, 2025

    ND Revenues Through Sept. Fall $8M Short Of Estimate

    North Dakota's general revenues from July through September lagged $8 million behind a forecast, according to the state Legislative Council.

  • October 27, 2025

    NYC Property Tax Limit Measure Sent To Hochul

    New York state would allow New York City to adopt lower annual growth caps for the portion of the overall property tax levy paid by each property tax class for the city's 2026 fiscal year under a bill sent to Gov. Kathy Hochul.

Expert Analysis

  • A Simple Way Courts Can Help Attys Avoid AI Hallucinations

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    As attorneys increasingly rely on generative artificial intelligence for legal research, courts should consider expanding online quality control programs to flag potential hallucinations — permitting counsel to correct mistakes and sparing judges the burden of imposing sanctions, say attorneys at Lankler Siffert & Wohl and Connors.

  • New NY Residential Real Estate Rules May Be Overbroad

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    New legislation imposing a 90-day-waiting period and tax deduction restrictions on certain New York real estate investors may have broad effects and unintended consequences, creating impediments for a wide range of corporate and other transactions, says Libin Zhang at Fried Frank.

  • Budget Act's Deduction Limit Penalizes Losing Gamblers

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    A provision in the One Big Beautiful Bill Act that reduces the deduction for gambling losses is unfair to professional and recreational players, risks driving online activity to offshore sites, and will set back efforts to legalize and regulate the industry, says Walter Bourdaghs at Kang Haggerty.

  • The Legal Education Status Quo Is No Longer Tenable

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    As underscored by the fallout from California’s February bar exam, legal education and licensure are tethered to outdated systems, and the industry must implement several key reforms to remain relevant and responsive to 21st century legal needs, says Matthew Nehmer at The Colleges of Law.

  • 6 Questions We Should Ask About The Trump Trade Deals

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    Whenever the text becomes available, certain questions will help determine whether the Trump administration’s trade deals with U.S. trading partners have been crafted to form durable economic relationships, or ephemeral ties likely to break upon interpretive disagreement or a change in political will, says Ted Posner at Baker Botts.

  • E-Discovery Quarterly: Rulings On Relevance Redactions

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    In recent cases addressing redactions that parties sought to apply based on the relevance of information — as opposed to considerations of privilege — courts have generally limited a party’s ability to withhold nonresponsive or irrelevant material, providing a few lessons for discovery strategy, say attorneys at Sidley.

  • A Bad Idea, And Another, And Another: SALT In Review

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    From a proposed false claims act in Pennsylvania to a possible repeal of property taxes in Texas, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Section 1983 Has Promise After End Of Nationwide Injunctions

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    After the U.S. Supreme Court recently struck down the practice of nationwide injunctions in Trump v. Casa, Section 1983 civil rights suits can provide a better pathway to hold the government accountable — but this will require reforms to qualified immunity, says Marc Levin at the Council on Criminal Justice.

  • Playing Soccer Makes Me A Better Lawyer

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    Soccer has become a key contributor to how I approach my work, and the lessons I’ve learned on the pitch about leadership, adaptability, resilience and communication make me better at what I do every day in my legal career, says Whitney O’Byrne at MoFo.

  • Adapting To Private Practice: From ATF Director To BigLaw

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    As a two-time boomerang partner, returning to BigLaw after stints as a U.S. attorney and the director of the Bureau of Alcohol, Tobacco, Firearms and Explosives, people ask me how I know when to move on, but there’s no single answer — just clearly set your priorities, says Steven Dettelbach at BakerHostetler.

  • Playing Baseball Makes Me A Better Lawyer

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    Playing baseball in college, and now Wiffle ball in a local league, has taught me that teamwork, mental endurance and emotional intelligence are not only important to success in the sport, but also to success as a trial attorney, says Kevan Dorsey at Swift Currie.

  • Ohio Banking Brief: All The Notable Legal Updates In Q2

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    Ohio's financial services sector saw several significant developments in the second quarter of 2025, including a case that confirmed credit unions' setoff rights, another that established contract rights between banks and cardholders, and the House passage of a digital asset bill, say attorneys at Frost Brown.

  • The People Will Not Have Their Say: SALT In Review

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    From Maine's failed proposal to let the people decide on tax hikes to California's doubling of its film tax credit, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

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