State & Local

  • October 22, 2025

    Partnership Tax Sourcing Guidelines Unveiled By MTC Group

    The Multistate Tax Commission group working on state taxation of partnerships released Wednesday a set of recommendations for sourcing partnership income and said it would use those recommendations as a guide for states to use.

  • October 22, 2025

    SC Counties Can Fund Works With Future Sales Tax Revenue

    South Carolina counties that have begun work on a capital project before imposing a local option sales and use tax to help with funding may pay for it another way and then be reimbursed when the tax is approved by voters, the state tax agency said Wednesday.

  • October 22, 2025

    Challenge To Calif. Apportionment Change Stalled By Court

    Cases brought by two groups challenging a California law that could prevent taxpayer wins, like the decision allowing Microsoft to include all its foreign income in its sales factor denominator, are not ripe for review, a state court said.       

  • October 22, 2025

    Fla. Biz Entitled To Interest On $3.2M Gas Tax Refund

    A Florida fuel company is owed interest on its $3.2 million refund of gas tax that was paid twice, the state appeals court ruled Wednesday, because state statute requires interest to be paid.

  • October 22, 2025

    Calif. Cannabis Excise Tax Covers Purchaser's Entire Bill

    Taxable gross receipts from California cannabis sales encompass the entire amount paid by the purchaser, including credit card fees, handling fees and mandatory plastic bag purchases, the California Department of Tax and Fee Administration clarified.

  • October 22, 2025

    COST Urges Ky. Justices To Reject Walgreens' Tax Valuations

    Kentucky's Supreme Court should reverse an appeal court's ruling finding that a local assessor correctly took above-market contract rents into consideration when valuing several Walgreen store properties, the Council on State Taxation said, because it unfairly raised their assessed values.

  • October 22, 2025

    Capital One Freed From Fla. Tax On Interest, Swipe Charges

    Two Capital One entities don't owe Florida taxes on credit card interest and interchange fees stemming from transactions involving Florida customers because the banks didn't receive the income at issue inside the state, a Florida court ruled in an opinion made public Wednesday.

  • October 22, 2025

    Mich. House OKs Excluding Device Trade-Ins From Tax

    Credit given by businesses to Michigan customers for trading in portable electronic devices would be exempt from sales and use tax under bills passed by the state House of Representatives.

  • October 22, 2025

    Ala. Tribunal Grants Full Exemption Of Wastewater Equipment

    An Alabama company is entitled to a full sales tax exemption for its purchases of equipment used in wastewater management, the state tax tribunal ruled, reversing the state Department of Revenue's position.

  • October 22, 2025

    Ariz. Revenue Through Sept. Beats Estimate By $148M

    Arizona's general fund collection from July through September was $148 million stronger than estimated, the state's Joint Legislative Budget Committee reported.

  • October 22, 2025

    NY Bill Seeks Clean Energy Payment Exemption For Tax Caps

    New York would exempt payments in lieu of taxes for renewable energy projects from local governments' property tax cap calculations under a bill introduced in the state Assembly.

  • October 22, 2025

    Okla. Tax Revenue Through Sept. Up $108M From Estimate

    Oklahoma's general fund revenue from July through September outpaced a forecast by $108 million, according to the state Office of Management and Enterprise Services.

  • October 21, 2025

    Wash. Tax Dept. Leader To Retire After 37 Years In Gov't

    The director of Washington state's tax agency will step down at the end of the year after working in various roles in the state's government for 37 years, Washington's governor said Tuesday.

  • October 21, 2025

    Mass. Draft Release Outlines Federal Income Tax Conformity

    The Massachusetts Department of Revenue outlined Tuesday the conformity of the state's individual income tax and corporate excise tax with changes in federal law under the budget bill signed in July by President Donald Trump.

  • October 21, 2025

    'Revenge Tax' May Reappear If Pillar 2 Talks Stall, Pros Say

    Republican lawmakers are likely to revive what is commonly known as the revenge tax if countries are unable to flesh out a tentative agreement to effectively exempt U.S. companies from the 15% global corporate minimum tax regime known as Pillar Two, practitioners said Tuesday.

  • October 21, 2025

    Tenn. Revenues Through Sept. Top Estimates By $36M

    Tennessee's revenue collection from August through September beat forecasts by $36 million, according to the state Department of Revenue.

  • October 21, 2025

    Utah Tax Initiative Sponsors Can't Go To State Justices

    A group of sponsors of tax initiatives that would rewrite Utah's tax code must bring their complaint to have the initiatives appear on the 2026 ballot to the state district court despite time constraints, the Utah Supreme Court ruled.

  • October 21, 2025

    Jones Walker Expands To Chicago With Tax Partner Hire

    Jones Walker LLP has hired a Chicago-based attorney for its transactional tax team from Chapman and Cutler LLP, marking its first move into Illinois.

  • October 21, 2025

    RI Revenue Through August Beats Forecast By $3.2M

    Rhode Island's general fund revenue in July and August totaled $3.2 million more than a budget estimate, according to the state Department of Revenue.

  • October 21, 2025

    New York Tax Collections Up $5.4B Through Sept.

    New York's tax revenue collection from April through September beat last year's total for the same period by $5.4 billion, according to a report by the state Department of Taxation and Finance.

  • October 21, 2025

    NY Assembly Bill Seeks Tax On Energy Used In Crypto Mining

    New York would impose an excise tax on energy used to power cryptocurrency mining operations under a bill introduced in the state Assembly.

  • October 21, 2025

    Medtronic Says 8th Circ. Wrongly Tossed Tax Court's Method

    The Eighth Circuit's rejection of the U.S. Tax Court's latest ruling on the pricing of Medtronic intangibles placed unnecessary restrictions on the court's unspecified method addressing such assets transferred to Puerto Rico, the company argued as it asked the circuit court to rethink its decision.

  • October 20, 2025

    NY AG Reaches Deal With Accounting Firm Over Data Breaches

    A certified public accounting firm has agreed to pay $60,000 and improve its data security to resolve the New York attorney general's claims that it failed to adequately protect unencrypted Social Security numbers and other personal information swept up in a pair of data breaches or swiftly notify affected clients.

  • October 20, 2025

    Emergency Tariffs Unlawfully Unprecedented, Justices Told

    The International Emergency Economic Powers Act has never been used until President Donald Trump to impose tariffs, and nowhere does the law provide that explicit authority, a dozen states, several small businesses and a pair of Illinois toymakers told the U.S. Supreme Court Monday.

  • October 20, 2025

    Tenn. Religious Group Can't Boot Judge From Tax Dispute

    A trial judge who denied a property tax exemption sought by a religious group did not exhibit bias in her ruling, a Tennessee appeals court ruled, finding that a pastor and priest seeking to have her recused have no grounds to do so.

Expert Analysis

  • 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.

  • 4 Former Justices Would Likely Frown On Litigation Funding

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    As courts increasingly confront cases involving hidden litigation finance contracts, the jurisprudence of four former U.S. Supreme Court justices establishes a constitutional framework that risks erosion by undisclosed financial interests, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How Attys Can Use AI To Surface Narratives In E-Discovery

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    E-discovery has reached a turning point where document review is no longer just about procedural tasks like identifying relevance and redacting privilege — rather, generative artificial intelligence tools now allow attorneys to draw connections, extract meaning and tell a coherent story, says Rose Jones at Hilgers Graben.

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

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    The second quarter brought a number of significant legislative and regulatory changes for Georgia banking, including an extension of the intangibles tax exemption for short-term notes, modernization of routine regulatory practices, and new guardrails against mortgage trigger leads, says Walter Jones at Balch & Bingham.

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