State & Local

  • March 27, 2025

    Colo. Senate Panel Votes To Raise Lodging Tax Cap

    Colorado would boost the maximum lodging tax rate its counties could impose under legislation approved by a state Senate panel.

  • March 26, 2025

    Duke Energy Wins $20M In SC Investment Credits On Appeal

    Duke Energy can have about $20 million in tax credits that were disallowed by South Carolina's tax agency because the law governing the credits grants a $5 million annual limit, not a $5 million lifetime limit, an appeals court ruled Wednesday, overturning an administrative law judge.

  • March 26, 2025

    Ariz. House Panel OKs Plans For Tax Cuts Tied To Surplus

    Arizona would review its flat individual income tax rate yearly and lower it to cut projected state surpluses in half under plans in a pair of bills approved by a state House panel Wednesday.

  • March 26, 2025

    Neb. Bill Amendment Seeks Tax Break For Defense Companies

    Nebraska would create a withholding tax credit for defense industry contractors in a bid to attract new companies and their workers under a proposed bill amendment floated during the unicameral Legislature's Revenue Committee public hearing Wednesday.

  • March 26, 2025

    NBC Had Nexus With Oregon, State Tax Court Affirms

    NBCUniversal had substantial nexus with Oregon in tax years 2006 to 2010 through its contracts with seven affiliate stations and is liable for state corporate income tax, the state tax court ruled, rejecting an appeal by the company.

  • March 26, 2025

    Mich. Bill Would Allow Deduction For Broadband Grants

    Michigan would allow companies that receive grants to expand broadband access to deduct the grant amounts from their gross income under a bill introduced in the state House of Representatives.

  • March 26, 2025

    Medical Pot Center Not Exempt From 2017 Michigan Sales Tax

    A Michigan appeals panel has rejected a medical cannabis provisioning center's argument that it was exempt from sales tax in 2017, saying it is not entitled to the same exemption as primary caregivers and could not rely on a 2011 nonbinding letter in its argument.

  • March 26, 2025

    Utah To End Mining Exploration Severance Tax Credit In 2037

    Utah will repeal a severance tax credit for mining exploration in 2037 under a bill signed by the governor.

  • March 26, 2025

    Pa. Senate Panel Approves Quicker Corporate Tax Cut

    Pennsylvania would reduce its corporate income tax rate to 4%, ahead of planned reductions to the rate over a nine-year period, under a bill advanced by a Senate committee Wednesday.

  • March 25, 2025

    Youngkin Backs Off More Car Tax Relief, Taxes On Tips

    Virginia Gov. Glenn Youngkin has abandoned proposals to credit some residents for car tax payments and eliminate taxes on tips after the Democratic-controlled General Assembly made it clear it would not pass those plans from the Republican governor.

  • March 25, 2025

    Minn. Law, Finance Groups Urge Sens. To Reject Services Tax

    A proposed expansion of the sales tax in Minnesota to certain consumer legal and financial services would hurt residents and the state's economy, opponents of the proposal told a state Senate panel Tuesday.

  • March 25, 2025

    NJ Says NYC Congestion Pricing Fight Ripe For Decision

    The Garden State's legal battle to dismantle New York's congestion pricing program can still advance even while the Metropolitan Transportation Authority fights the federal government's withdrawal of approval for the program in Manhattan federal court, New Jersey's attorneys told a federal judge.

  • March 25, 2025

    NJ Judge Upholds Mansion Tax On Sale Of Doomed House

    A New Jersey company that bought a property for $4.7 million after obtaining approval to demolish an uninhabitable farmhouse on the land and use the property for industrial purposes owes the state's so-called mansion tax on the purchase, the state Tax Court ruled Tuesday.

  • March 25, 2025

    ND Tax Chief Required To Share Info On Any Tax Incentive

    North Dakota's tax commissioner must disclose information about any tax incentive claimed by a taxpayer at the request of certain lawmakers under a bill signed by the governor.

  • March 25, 2025

    Ky. Gov. Vetoes Bill Mandating End To Agency Deference

    Kentucky's governor vetoed legislation that would have prevented courts from deferring to a state agency's interpretation of a statute or regulation, including the state Department of Revenue, saying the bill violates the constitutional principle of separation of powers.

  • March 25, 2025

    SC Clarifies Sales Tax Application For Inventory Withdrawals

    South Carolina imposes sales and use tax on items that wholesale purchasers withdraw from their own inventory, the state Department of Revenue clarified in a revenue ruling released Tuesday. 

  • March 25, 2025

    Colo. Senate Panel OKs Tax Credit To Draw Sundance Festival

    A proposal for a tax credit aimed at attracting the Sundance Film Festival to Colorado was advanced Tuesday by a state Senate committee as supporters continued to tout the expected economic boost should the event move to the state.

  • March 25, 2025

    Kan. Senate OKs Cuts To Income, Privilege Tax Rates

    Kansas would decrease its income and privilege tax rates if the state meets certain general revenue fund goals under a bill passed in the state Senate and received in the state House of Representatives.

  • March 25, 2025

    Ore. Vineyard Can't Deduct Biz Losses Exceeding Income

    An Oregon vineyard cannot deduct business loss expenses that are in excess of the business' income because it was not operating for a profit, the state tax court affirmed.

  • March 25, 2025

    ND General Revenue Collection Up $72M From Estimates

    North Dakota's general revenue collection from July 2023 through February 2025 beat forecasts by $72 million, according to the state Legislative Council.

  • March 25, 2025

    Ariz. General Fund Revenue Tops Forecast By $61M

    Arizona's general fund revenue from July through February outpaced a budget forecast by roughly $61 million, according to a report by the state's Joint Legislative Budget Committee.

  • March 25, 2025

    Ky. Bars Added Taxes On Digital Assets Used For Payments

    Kentucky barred the imposition of additional taxes on digital assets used for payments based solely on the use of the assets as a payment method under a bill signed by Gov. Andy Beshear.

  • March 24, 2025

    Mich. Justices Partially Side With Disney In Escheat Fight

    The Michigan Supreme Court ruled Monday that the state's audits of Disney and of IHOP's owner didn't pause the statute of limitations to require remittance of unclaimed property, but it said a lower court must determine whether the statute resets after an audit determination is issued.

  • March 24, 2025

    NM House Requests Study Of Short-Term Rental Tax Policy

    New Mexico's House of Representatives unanimously approved legislation requesting a study on how the state's tax policies and regulatory framework affect short-term rentals.

  • March 24, 2025

    Comparable Homes Don't Lower Mass. Property's $430K Value

    A Massachusetts home will remain valued at $429,500, a state tax panel said in a decision released Monday, rejecting the owner's arguments that the home valuation grew at a higher rate than that of comparable properties.

Expert Analysis

  • Litigation Inspiration: Attys Can Be Heroic Like Olympians

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    Although litigation won’t earn anyone an Olympic medal in Paris this summer, it can be worthy of the same lasting honor if attorneys exercise focused restraint — seeking both their clients’ interests and those of the court — instead of merely pursuing every advantage short of sanctionable conduct, says Bennett Rawicki at Hilgers Graben.

  • Lean Into The 'Great Restoration' To Retain Legal Talent

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    As the “great resignation,” in which employees voluntarily left their jobs in droves, has largely dissipated, legal employers should now work toward the idea of a “great restoration,” adopting strategies to effectively hire, onboard and retain top legal talent, says Molly McGrath at Hiring & Empowering Solutions.

  • How Cannabis Rescheduling May Alter Paraphernalia Imports

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    The Biden administration's recent proposal to loosen federal restrictions on marijuana use raises questions about how U.S. Customs and Border Protection enforcement policies may shift when it comes to enforcing a separate federal ban on marijuana accessory imports, says R. Kevin Williams at Clark Hill.

  • Fishing Makes Me A Better Lawyer

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    Atop the list of ways fishing makes me a better lawyer is the relief it offers from the chronic stress of a demanding caseload, but it has also improved my listening skills and patience, and has served as an exceptional setting for building earnest relationships, says Steven DeGeorge​​​​​​​ at Robinson Bradshaw.

  • A Healthier Legal Industry Starts With Emotional Intelligence

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    The legal profession has long been plagued by high rates of mental health issues, in part due to attorneys’ early training and broader societal stereotypes — but developing one’s emotional intelligence is one way to foster positive change, collectively and individually, says attorney Esperanza Franco.

  • To Make Your Legal Writing Clear, Emulate A Master Chef

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    To deliver clear and effective written advocacy, lawyers should follow the model of a fine dining chef — seasoning a foundation of pure facts with punchy descriptors, spicing it up with analogies, refining the recipe and trimming the fat — thus catering to a sophisticated audience of decision-makers, says Reuben Guttman at Guttman Buschner.

  • Circuit Judge Writes An Opinion, AI Helps: What Now?

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    Last week's Eleventh Circuit opinion in Snell v. United Specialty Insurance, notable for a concurrence outlining the use of artificial intelligence to evaluate a term's common meaning, is hopefully the first step toward developing a coherent basis for the judiciary's generative AI use, says David Zaslowsky at Baker McKenzie.

  • Ohio Tax Talk: The Legislative Push For Property Tax Relief

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    As Ohio legislators attempt to alleviate the increasing property tax burden, four recent bills that could significantly affect homeowners propose to eliminate replacement property tax levies, freeze property taxes for longtime homeowners, adjust homestead exemptions annually for inflation, and temporarily expand the homestead exemption, say Raghav Agnihotri and Rachael Chamberlain at Frost Brown.

  • Looking South With A Smile: SALT In Review

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    From Mississippi's long walk toward repealing its personal income tax to a welcome stroke for open government in Kentucky, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Trauma-Informed Legal Approaches For Pro Bono Attorneys

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    As National Trauma Awareness Month ends, pro bono attorneys should nevertheless continue to acknowledge the mental and physical effects of trauma, allowing them to better represent clients, and protect themselves from compassion fatigue and burnout, say Katherine Cronin at Stinson and Katharine Manning at Blackbird.

  • How Attys Can Avoid Pitfalls When Withdrawing From A Case

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    The Trump campaign's recent scuffle over its bid to replace its counsel in a pregnancy retaliation suit offers a chance to remind attorneys that many troubles inherent in withdrawing from a case can be mitigated or entirely avoided by communicating with clients openly and frequently, says Christopher Konneker at Orsinger Nelson.

  • Using A Children's Book Approach In Firm Marketing Content

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    From “The Giving Tree” to “Where the Wild Things Are,” most children’s books are easy to remember because they use simple words and numbers to tell stories with a human impact — a formula law firms should emulate in their marketing content to stay front of mind for potential clients, says Seema Desai Maglio at The Found Word.

  • Tax Assessment: Recapping Georgia's Legislative Session

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    Jonathan Feldman and Alla Raykin at Eversheds Sutherland examine tax-related changes from Georgia’s General Assembly — such as the governor’s successful push to accelerate income tax cuts — and suggest steps to take before certain tax incentives are challenged in the state's next legislative session.

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