State & Local
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June 20, 2025
NY ALJ OKs Like-Kind Exchange On Investors' Same-Day Sale
Two New York residents qualify for a like-kind exchange deferment of gains they received from selling an apartment building on the same day they obtained its title from a partnership they were invested in, a New York administrative law judge said in a determination released Friday.
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June 20, 2025
Texas Justices Pass On USA Today, Tax Firm Defamation Fight
The Texas Supreme Court on Friday declined to take up a venue dispute in a defamation suit against USA Today over a 2021 investigative series into tax services and technology company Ryan LLC.
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June 20, 2025
REIT Wants Mo. Justices To Review City Tax On Rental Income
Rental income from property owned by healthcare real estate investment trust Ventas Inc. should not be taxed by Kansas City, Missouri, as income from business activity, the company said, seeking review of the case by the state supreme court.
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June 20, 2025
Arizona Voters To Decide On Local Grocery Tax Cap
Arizona cities and towns would be barred from imposing new or increased grocery tax rates above 2% if voters approve a state constitutional amendment proposed in a resolution approved by lawmakers Friday.
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June 20, 2025
Taxation With Representation: Latham, Paul Weiss, Covington
In this week's Taxation With Representation, Nippon Steel closes its purchase of U.S. Steel, Hunter Point Capital buys a minority stake in Equitix, Eaton acquires Ultra PCS Ltd. from the Cobham Ultra Group, and Eli Lilly and Co. acquires Verve Therapeutics.
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June 20, 2025
80% Back Energy Co. Taxes For Climate Damage, Oxfam Says
About 80% of people surveyed across the world support taxing oil, gas and coal corporations as a way to pay for environmental damages caused by pollution, including 75% in the U.S., according to a survey by nongovernmental organization Oxfam International and environmentalist organization Greenpeace International.
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June 18, 2025
Oregon House Panel OKs Nearly Doubling Lodging Tax Rate
Oregon would raise its state transient lodging tax rate from 1.5% to 2.75%, with the new revenue dedicated to state conservation efforts, under legislation advanced by the House Revenue Committee.
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June 18, 2025
La. Officials Probe Tax Dept.'s Capacity For Seller Audits
More enforcement is needed to ensure proper collection of taxes on remote sales, members of Louisiana's remote sellers commission said Wednesday, while noting challenges the state's tax department may face should it take on audits for the commission.
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June 18, 2025
Square, Cash App Parent Wins Push To Slash Atlanta Tax Bill
A trial court correctly ruled that the parent company of online payment systems Square and Cash App didn't owe around $540,000 in business occupation tax to Atlanta, the Georgia Court of Appeals found, agreeing that the company owed around $20,000 instead.
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June 18, 2025
Mich. Housing Co-Op Suit On Hold After Disclosure Exemption
A Michigan federal judge hit pause on a lawsuit from a group of housing cooperatives to escape requirements of the Corporate Transparency Act after the Financial Crimes Enforcement Network said it would give U.S.-based entities a break from the rules.
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June 18, 2025
Aramark's Agency Exclusion Claim Rejected By Ohio Justices
Aramark can't claim an agency exclusion on its gross receipts tax calculations for reimbursements it received from clients for purchases, the Ohio Supreme Court ruled Wednesday, affirming the state tax agency's denial of a roughly $908,000 tax refund claim from the food services company.
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June 18, 2025
RI Revenue Collection Trails Forecast By $1.1M
Rhode Island's general fund revenue collection for July through May underperformed an estimate by $1.1 million, according to the state Department of Revenue.
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June 18, 2025
Okla. Apartments Not Subject To Property Tax Bump Transfer
An Oklahoma apartment complex is not subject to the county's increased tax assessment that is allowed when a property's title is transferred just because the limited partnership that owns the complex changed ownership, the state Supreme Court ruled.
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June 18, 2025
NC Total Revenue Through May Up $980M From Last Year
North Carolina's total revenue collection from July through May surpassed the amount collected during the same period last fiscal year by $980 million, according to the state controller's office.
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June 18, 2025
Okla. Gov. Nixes Betting Loss Exclusion From Deduction Cap
Oklahoma's governor pocket vetoed a bill that would have exempted gambling losses that are deductible for federal income tax purposes from the state's cap on itemized deductions.
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June 18, 2025
Virginia General Revenue Collection Through May Up $1.6B
Virginia's general fund revenue collection from July through May surged ahead of last year by $1.6 billion, according to a report by the state finance secretary.
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June 17, 2025
Florida Lawmakers Approve Ending Business Rent Tax
Florida would eliminate its business rent tax and require a study on whether the state could eliminate or reduce residential property taxes under budget-related legislation the state Legislature approved.
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June 17, 2025
Wyden Vows To Fight For Energy Credits Facing GOP Repeal
The top Senate Democratic tax writer vowed Tuesday to try to protect clean energy tax provisions of the 2022 Inflation Reduction Act that would face an early repeal under the sweeping tax and budget legislation released by Republicans in the Senate Finance Committee.
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June 17, 2025
Ill. Increases Sports Betting, Tobacco Tax And Taxes Airbnbs
Illinois increased its tax on sports betting and tobacco products and extended its tax on hotel operators to include short-term rentals like Airbnbs and Vrbos under a budget bill approved by the governor.
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June 17, 2025
La. Lawmakers OK Sourcing Change For Drop Shipments
Louisiana would change its sourcing of drop shipments for state sales tax purposes under a bill passed by state lawmakers and sent to the governor.
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June 17, 2025
Ariz. House OKs Raising Biz Property Tax Exemption
Arizona would increase its personal property tax exemption for property used in a trade or business or for agriculture to $500,000 and expand other tax breaks under a bill passed in the state House.
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June 17, 2025
Oregon SALT Cap Workaround Extension OK'd By Senate
Oregon would extend its optional alternative tax on pass-through entities and corresponding individual income tax credits, a workaround to the federal deduction caps for state and local taxes, under legislation approved Tuesday by the state Senate.
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June 17, 2025
Sam's Club $310M Tobacco Tax Bill OK'd By Ill. Appeals Panel
A Sam's Club outlet in Illinois was correctly assessed $310 million for its failure to pay county tobacco taxes on cigarettes it sold to out-of-county retailers, a state appeals panel said in a judgment, reversing a circuit court decision.
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June 17, 2025
Wisconsin Revenue Surges $896M Through May
Wisconsin general revenue collection for July through May beat last year's collection by $896 million, according to a report by the state Department of Revenue released Tuesday.
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June 17, 2025
Arizona Voters To Decide On Mileage Tax Ban
Arizona voters will decide whether to amend the state's constitution to bar state and local taxes on vehicle mileage under a resolution approved by state lawmakers.
Expert Analysis
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Replacing The Stigma Of Menopause With Law Firm Support
A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.
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Planning Law Firm Content Calendars: What, When, Where
During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.
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Specific Attacks On A Vague Tax Law: SALT In Review
From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Law Firms Should Move From Reactive To Proactive Marketing
Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.
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The Big Issues A BigLaw Associates' Union Could Address
A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.
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It's Time For A BigLaw Associates' Union
As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.
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How Justices Upended The Administrative Procedure Act
In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.
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Trump's Best Hush Money Appeal Options Still Likely To Fail
The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.
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Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?
A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.
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3 Leadership Practices For A More Supportive Firm Culture
Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.
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Going The Extra Miles: SALT In Review
From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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E-Discovery Quarterly: Rulings On Hyperlinked Documents
Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.
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Loper Bright Limits Federal Agencies' Ability To Alter Course
The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.