State & Local

  • 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.

  • June 02, 2025

    Minn. Justices Prod Humana On Pharmacy Benefit Sourcing

    Minnesota Supreme Court justices appeared skeptical Monday of a Humana subsidiary's arguments that sales of pharmacy benefit services attributed to the state should be sourced to a Humana unit based in Wisconsin.

  • June 02, 2025

    NJ Church Must Prove Religious Use For Tax Exemption

    A church that no longer holds services must produce evidence to show that it houses religious items to overturn a New Jersey town's denial of a tax exemption for the property, the state's tax court ruled.

  • June 02, 2025

    Feds Want 12½ Years For Ex-Ill. Speaker Convicted Of Bribery

    Prosecutors are urging an Illinois federal judge to sentence former state House Speaker Michael Madigan to prison for 12½ years for bribery, conspiracy and fraud, saying his conduct adds "another sordid chapter to Illinois' storied reputation of corruption" while Madigan, armed with more than 200 letters of support, seeks only probation.

  • June 02, 2025

    Calif. Smoke Shop Purchaser Found Liable For Biz Sales Tax

    A California business that purchased a smoke shop from the previous operator is liable for the remaining sales tax liability of that business as the successor, the state Office of Tax Appeals said in a ruling released Monday.

  • June 02, 2025

    Nebraska Tax Commission Upholds Farm's $1.89M Valuation

    A Nebraska farm valued at $1.89 million was accurately assessed in line with other agricultural property, the state's Tax Equalization and Review Commission found, rejecting claims by the property owner that it was over-assessed.

  • June 02, 2025

    Calif. Man Failed To Pay Sandwich Shop's Tax Liability

    A California man willfully failed to pay the sales tax liability of the sandwich shop in which he had 49% ownership, the state Office of Tax Appeals said in a ruling released Monday. 

  • June 02, 2025

    Mich. General Revenue Jumps By $720M Through April

    Michigan's total general fund revenue for October through April outpaced last year by $720 million, according to a report by the state Budget Office.

  • June 02, 2025

    Texas Voters To Decide On Fire-Ruined Homestead Tax Break

    Texas voters will decide whether to amend the state's constitution to authorize a temporary property tax exemption for homesteads destroyed by fire under a joint resolution approved by state lawmakers and filed with the secretary of state.

  • May 30, 2025

    Ex-Mich. Speaker, Wife To Face Nonprofit Embezzlement Trial

    Former speaker of the Michigan House of Representatives Lee Chatfield and his wife on Friday were sent to circuit court to stand trial on allegations that the former speaker misused state and campaign funds, and that the pair embezzled money from Chatfield's nonprofit to pay for their lifestyle.

  • May 30, 2025

    Nicotine Tax Dispute Heads To Texas Supreme Court

    The Texas Supreme Court on Friday agreed to review a dispute over whether a vape company that sells oral nicotine products should be subject to a state tax on tobacco products.

  • May 30, 2025

    Pa. Justices Back Hospital Tax Break Despite High Salaries

    The corporate structure and high executive pay at a Montgomery County, Pennsylvania, hospital were not reason enough to take away its nonprofit, tax-exempt status, the state Supreme Court ruled Friday.

  • May 30, 2025

    DC Budget Plan Would OK Gambling, Repeal Child Tax Break

    Washington, D.C., would legalize and tax certain gambling activities and repeal its new child tax credit before it is ever used under a budget and revenue proposal that also promises cuts in services.

  • May 30, 2025

    Minn. Tax Court Blasts County Counsel For AI-Written Brief

    Counsel for a Minnesota county submitted a brief to the state tax court generated by artificial intelligence with five legal citations for cases that did not exist, the court said, referring the matter to a state disciplinary board.

  • May 30, 2025

    State & Local Tax Takeaways From May

    Many states, looking at a new fiscal year starting in July, finalized their budgets in May, with significant tax implications for individuals and businesses. New York will reduce income taxes on lower- to middle-income taxpayers. In Washington state, several measures intended to close a $16 billion shortfall include an expansion of the sales tax to digital advertising. Here, Law360 presents these and other state and local tax developments to know from the past month.

  • May 30, 2025

    AT&T Unit Loses Dispute Over Calif. Property Tax Rates

    AT&T unit Pacific Bell and other phone companies failed to prove that a California county's differing tax rates for locally assessed and state-assessed properties are unconstitutional, a state appeals court affirmed.

Expert Analysis

  • 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.

  • Trump's NY Civil Fraud Trial Spotlights Long-Criticized Law

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    A New York court’s recent decision holding former President Donald Trump liable for fraud brought old criticisms of the state law used against him back into the limelight — including its strikingly broad scope and its major departures from the traditional elements of common law fraud, say Mark Kelley and Lois Ahn at MoloLamken.

  • Speaking Of Ideas Hard To Swallow: SALT In Review

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    From a Pennsylvania bill that would force corporate tax disclosure to a proposed candy tax in California, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Requiring Leave To File Amicus Briefs Is A Bad Idea

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    A proposal to amend the Federal Rules of Appellate Procedure that would require parties to get court permission before filing federal amicus briefs would eliminate the long-standing practice of consent filing and thereby make the process less open and democratic, says Lawrence Ebner at the Atlantic Legal Foundation and DRI Center.

  • 4 Ways To Motivate Junior Attorneys To Bring Their Best

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    As Gen Z and younger millennial attorneys increasingly express dissatisfaction with their work and head for the exits, the lawyers who manage them must understand and attend to their needs and priorities to boost engagement and increase retention, says Stacey Schwartz at Katten.

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