State & Local

  • June 04, 2025

    Ore. Ride-Hailing Driver Partly Denied Mileage Deductions

    An Oregon ride-hailing driver who contracted with Uber, Lyft and others is not eligible for certain income tax deductions for vehicle mileage because he did not provide the required documentation, the state's tax court ruled.

  • June 04, 2025

    Nev. Creates Rules For Cannabis Sellers' Tax Compliance

    Nevada established requirements cannabis sellers must meet to comply with state tax law governing wholesale and retail sales of cannabis, and laid out procedures the state's tax department must follow in administering compliance, under a bill signed by the governor.

  • June 03, 2025

    Mich. To Handle Collection Of Flint's City Income Tax

    The Michigan Treasury Department will handle filings and payments of the city of Flint's income tax starting in 2027 under an agreement with the city, the department announced Tuesday.

  • June 03, 2025

    Ohio GOP Budget Plan Includes Flat Income Tax

    Ohio would replace its progressive individual income tax system with a flat tax and offer property tax relief under a budget bill put forward by Senate Republicans on Tuesday.

  • June 03, 2025

    Calif. OTA Rules Against S Corp. Owner On R&D Credit

    A California engineer who held a majority stake in an S corporation does not qualify for a research and development tax credit, the state's Office of Tax Appeals ruled, backing a state tax agency.

  • June 03, 2025

    Calif. OTA Denies Video Game Exec's Bad Debt Deduction

    A shareholder and board member of a defunct California video game company is not entitled to a bad debt deduction, also known as a worthless stock deduction, the state Office of Tax Appeals ruled.

  • June 03, 2025

    Texas Gives Some Property Owners More Time To Pay Taxes

    Some Texas property owners whose taxing authorities allow bills to be paid in two installments will get more time to make their initial payment under legislation signed by Gov. Greg Abbott.

  • June 03, 2025

    Ind. Cities Can't Tax Streaming Video, Court Says

    Streaming video services in Indiana provided by Netflix, Disney and Hulu, as well as services from DirecTV and Dish Network, are not subject to local franchise fees imposed on cable systems and others, a state appeals court ruled.

  • June 03, 2025

    DC Judge Agrees To Pause Tariff Injunction

    A D.C. federal judge on Tuesday agreed to stave off a preliminary injunction that blocked the Trump administration from collecting tariffs on two toy makers while the government appeals the ruling.

  • June 03, 2025

    Montana Revenues Through May Up $43M, Dept. Says

    Montana's general fund revenue collection from July through May beat last year's total for the same time frame by $43 million, according to a report by the state Department of Revenue.

  • June 03, 2025

    Oregon Sen. OKs Extending Brownfields Property Tax Break

    Oregon would extend its program of local property tax incentives for brownfield development for six years under legislation passed unanimously by the state Senate on Tuesday.

  • June 03, 2025

    Okla. To Cut Top Income Tax Rate, Reduce Brackets

    Oklahoma will lower its top marginal income tax rate by a quarter of a percentage point and reduce its number of tax brackets under a bill signed by the governor.

  • June 03, 2025

    Ark. Revenue Through May Tops Forecast By $17M

    Arkansas' net general fund revenue from July through May outperformed an estimate by $17 million, the state Department of Finance and Administration said Tuesday.

  • June 03, 2025

    Calif. Says Man Stuck With $6.6M Tax Bill In Domicile Dispute

    A man must pay nearly $6.6 million in taxes and penalties to California after he and his spouse failed to prove they abandoned their domicile in the state when they moved to Nevada, California's Office of Tax Appeals ruled.

  • June 03, 2025

    The Law360 400: A Look At The Top 100 Firms

    A rebound in client work sent the nation’s largest law firms into growth mode last year, driving a wave of hiring, mergers and strategic moves that reshaped the top tier of the Law360 400. Here's a preview of the 100 firms with the largest U.S. attorney headcounts.

  • June 03, 2025

    W.Va. Revenues Through May Beat Forecast By $237M

    West Virginia's general fund revenue collection for July through May outpaced budget forecasts by $237 million but underperformed last year's total by $158 million, according to the State Budget Office.

  • June 02, 2025

    Montana Tribal Tariff Dispute Will Stay In US Trade Court

    A Montana federal judge won't reconsider an order to transfer a challenge to President Donald Trump's Canada tariff orders by members of the Blackfeet Nation to the U.S. Court of International Trade, saying the CIT has historical jurisdiction over claims by tribal members on import and duty-related actions.

  • June 02, 2025

    White House Asks DC Circ. To Halt Tariff Injunction

    The White House on Monday asked the D.C. Circuit to hit pause on a lower court ruling that found President Donald Trump's tariffs unlawful, arguing the "legally indefensible preliminary injunction" would impede sensitive trade negotiations if left unchecked.

  • June 02, 2025

    Ill. Budget Increases Taxes On Tobacco, Online Sports Books

    Illinois' Democratic-controlled General Assembly passed a $55 billion budget for fiscal 2026, including about $800 million in targeted tax hikes on tobacco, vaping and online sports betting.

  • June 02, 2025

    Calif. Construction Co. Owes Tax On Materials, OTA Says

    A California construction company owes tax on sales of materials and other goods after failing to prove its assessment should be lowered, the state Office of Tax Appeals said in a ruling released Monday.

  • June 02, 2025

    Calif. Sizzler Franchise CEO Owes $500K In Tax, OTA Says

    The president of a California company that operated multiple Sizzler restaurants is personally liable for over $500,000 in sales taxes and penalties, the state Office of Tax Appeals ruled in an opinion released Monday that upheld the state tax agency.

  • June 02, 2025

    Hawaii Suspends Tax Collections Time Limit During Appeals

    Hawaii will suspend the statute of limitations on collections of income tax, transient accommodations tax and other taxes while an appeal of an assessment is pending before the state's Taxation Board of Review or Tax Appeal Court under a bill signed by the governor.

  • June 02, 2025

    Texas Lawmakers OK Tax Exemption For Internet Access

    Texas would exempt internet access services from sales tax under an amended bill passed by lawmakers and headed to Republican Gov. Greg Abbott for consideration.

  • June 02, 2025

    Colo. Creates Employee-Owned Biz Tax Breaks

    Colorado will allow up to $1 million state income tax deduction, along with other tax breaks, for employee-owned businesses under a bill signed by the governor. 

  • June 02, 2025

    Hawaii Conforms Tax Laws To Federal Code

    Hawaii conformed its income, estate and generation-skipping transfer tax laws to the Internal Revenue Code under a bill signed by the governor.

Expert Analysis

  • Strange Notions Bubble Up: SALT In Review

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    From an assault on North Carolina's phaseout of its corporate income tax to a court ruling on the taxability of sparkling water in Pennsylvania, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Don't Use The Same Template For Every Client Alert

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    As the old marketing adage goes, consistency is key, but law firm style guides need consistency that contemplates variety when it comes to client alert formats, allowing attorneys to tailor alerts to best fit the audience and subject matter, says Jessica Kaplan at Legally Penned.

  • Think Like A Lawyer: Follow The Iron Rule Of Trial Logic

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    Many diligent and eager attorneys include every good fact, point and rule in their trial narratives — spurred by the gnawing fear they’ll be second-guessed for leaving something out — but this approach ignores a fundamental principle of successful trial lawyering, says Luke Andrews at Poole Huffman.

  • The Art Of Asking: Leveraging Your Contacts For Referrals

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    Though attorneys may hesitate to ask for referral recommendations to generate new business, research shows that people want to help others they know, like and trust, so consider who in your network you should approach and how to make the ask, says Rebecca Hnatowski at Edwards Advisory.

  • 4 Ways To Refresh Your Law Firm's Marketing Strategy

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    With many BigLaw firms relying on an increasingly obsolete marketing approach that prioritizes stiff professionalism over authentic connection, adopting a few key communications strategies to better connect with today's clients and prospects can make all the difference, say Eric Pacifici and Kevin Henderson at SMB Law.

  • Consider 2 Alternative Exit Plans In RE Distress Scenarios

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    In the face of an impending wave of foreclosures, lenders and borrowers alike should consider two exit strategies — deed-in-lieu of foreclosure and consent foreclosure — that can mitigate potential costs and diminution in property value that could be incurred during a lengthy proceeding, say attorneys at BCLP.

  • SC's Courts Have It Wrong On Amazon Marketplace Sales Tax

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    The South Carolina Supreme Court should step in and correct the misguided change in tax law effectuated by lower court rulings that found Amazon owes state sales tax for marketplace sales made prior to the U.S. Supreme Court’s Wayfair v. South Dakota decision in 2018, says Hayes Holderness at the University of Richmond.

  • Constitutional Shenanigans And Other Sports: SALT In Review

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    From a challenge to New York's end run on a federal law to voters' rejection of a sales tax that would aid Kansas City's major league teams, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • This Earth Day, Consider How Your Firm Can Go Greener

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    As Earth Day approaches, law firms and attorneys should consider adopting more sustainable practices to reduce their carbon footprint — from minimizing single-use plastics to purchasing carbon offsets for air travel — which ultimately can also reduce costs for clients, say M’Lynn Phillips and Lisa Walters at IMS Legal Strategies.

  • Weisselberg's Perjury At Trial Spotlights Atty Ethics Issues

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    Former Trump Organization executive Allen Weisselberg’s recent guilty plea for perjury in the New York attorney general's civil fraud trial should serve as a reminder to attorneys of their ethical duties when they know a client has lied or plans to lie in court, and the potential penalties for not fulfilling those obligations, say Hilary Gerzhoy and Julienne Pasichow at HWG.

  • Practicing Law With Parkinson's Disease

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    This Parkinson’s Awareness Month, Adam Siegler at Greenberg Traurig discusses his experience working as a lawyer with Parkinson’s disease, sharing both lessons on how to cope with a diagnosis and advice for supporting colleagues who live with the disease.

  • Why Supreme Court Should Allow Repatriation Tax To Stand

    If the U.S. Supreme Court doesn't reject the taxpayers' misguided claims in Moore v. U.S. that the mandatory repatriation tax is unconstitutional, it could wreak havoc on our system of taxation and result in a catastrophic loss of revenue for the government, say Christina Mason and Theresa Balducci at Herrick Feinstein.

  • For Lawyers, Pessimism Should Be A Job Skill, Not A Life Skill

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    A pessimistic mindset allows attorneys to be effective advocates for their clients, but it can come with serious costs for their personal well-being, so it’s crucial to exercise strategies that produce flexible optimism and connect lawyers with their core values, says Krista Larson at Stinson.

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