State & Local

  • July 24, 2025

    Calif. Says Car Rental Brokers Not Marketplace Facilitators

    California has clarified that brokers that act as go-betweens for car renters and rental agencies are not considered marketplace facilitators, a state tax agency announced Thursday.

  • July 24, 2025

    Delta Air Owes Property Tax On Intangibles, Ore. Justices Say

    Oregon's taxation of the intangible property of Delta Air Lines is constitutional, the state's Supreme Court ruled Thursday, agreeing with the state tax department and reversing a decision by the state tax court.

  • July 24, 2025

    Businesses Must Not Overlook Local Tax Nexus, Pros Warn

    Recent efforts by home-rule cities and other local jurisdictions to broaden their taxing authority and nexus rules may lead to complications for multijurisdictional businesses, practitioners cautioned Thursday.

  • July 24, 2025

    NJ Attys Warn RICO Case Revival Would 'Chill' Lawyering

    The New Jersey State Bar Association told a Garden State appellate court that lawyers across the state will be chilled from zealously advocating for their clients if it revives the state's racketeering indictment against two politically connected attorneys, making it the second attorney advocacy group to file a proposed amicus curiae brief in the case.

  • July 24, 2025

    Rising Star: McDermott's Michael Bruno

    Michael Bruno of McDermott Will & Emery LLP was tapped as lead tax counsel by two legendary athletes — Lionel Messi and Stephen Curry — for the rollouts of their respective beverage brands, earning him recognition as one of the tax attorneys under age 40 honored by Law360 as Rising Stars.

  • July 24, 2025

    MTC Restructures Some Atty Roles After Key Departures

    The Multistate Tax Commission restructured some of its attorney positions to account for last year's departure of its general counsel and deputy executive director, the MTC's top official said Thursday.

  • July 24, 2025

    South Carolina Revenue Beats Estimate By $391M In FY 2025

    South Carolina's general revenue collection from July through June beat forecasts by $391 million, according to the state Board of Economic Advisors.

  • July 24, 2025

    Pa. House Bill Seeks Sales, Biz Tax Breaks For Steelmakers

    Pennsylvania would establish a sales and use tax exemption for steel products made in the state and provide tax credits for companies that invest in steel production facilities and meet certain job creation requirements under a bill introduced in the state House of Representatives.

  • July 24, 2025

    Minn. Liquor Retailer Challenges Indirect Audit At High Court

    The Minnesota Tax Court was wrong to find that an indirect audit of a liquor retailer provided sufficient evidence of its sales tax liability, the business told the state Supreme Court in a petition seeking review of the case.

  • July 24, 2025

    NC Urges 4th Circ. Not To Block Vape Regs During Appeal

    North Carolina officials are urging the Fourth Circuit to deny a bid by vape interests to block enforcement of a new state vaping regulation while they appeal their case, saying the plaintiffs have already tried, and failed, three times to show they deserve an injunction.

  • July 23, 2025

    Tax Guidance Still Vital Amid Waning Deference, Atty Says

    A decline in judicial deference to state agencies' interpretations of statutes and regulations shouldn't dissuade state tax administrators from promulgating guidance on their tax laws, a Federation of Tax Administrators attorney said Wednesday.

  • July 23, 2025

    Fund Manager Drops Case Over NYC Tax ALJ Shortage

    A New York fund manager that claimed in federal court that a shortage of administrative law judges in New York City's Tax Appeals Tribunal gave it no avenue for its assessment challenge has dropped the federal case.

  • July 23, 2025

    Ore. Tax Court Upholds Farm Value Over Owner's Claim

    An Oregon farm owner failed to show that his property was overvalued by a local assessor, the state tax court said, rejecting the owner's argument that the assessor misclassified the soil on the land.

  • July 23, 2025

    NJ Power Broker Blasts AG's Bid To Revive RICO Case

    Garden State power broker George E. Norcross III on Wednesday urged a New Jersey appeals court to affirm the dismissal of the state's explosive racketeering indictment, arguing the trial court was right to toss the charges because there are no factual allegations in the indictment that amount to a crime.

  • July 23, 2025

    Rising Star: Freshfields' Joe Soltis

    Joe Soltis of Freshfields LLP has advised companies on several multibillion-dollar transactions, including Cencora's $4.6 billion acquisition of Retina Consultants of America, earning him a spot among the tax law practitioners under age 40 honored by Law360 as Rising Stars.

  • July 23, 2025

    Oregon Gov. Calls Special Session For Transportation Funds

    Oregon lawmakers will convene a special legislative session to address transportation funding needs, the governor said, as they did not approve a package in the regular session.

  • July 23, 2025

    Katten Welcomes Ex-Gibson Dunn Tax Pro In New York

    Katten Muchin Rosenman LLP announced on Tuesday that it has added a former Gibson Dunn & Crutcher LLP of counsel to its transactional tax planning practice, noting her extensive experience in the finance space.

  • July 23, 2025

    IRS Cuts May Hamper State Tax Enforcement, Officials Warn

    Heads of state tax agencies warned Wednesday that recent cuts in IRS staffing may cause gaps in state-level tax enforcement, as agencies rely on information from the federal government to bolster auditing efforts.

  • July 23, 2025

    Pa. Trial Court Must Redo Properties' Valuations, Ruling Says

    A Pennsylvania trial court incorrectly changed the valuation of two taxpayers' properties and overstepped its authority when it combined the assessments of the taxpayers and the city, the Commonwealth Court ruled. 

  • July 23, 2025

    Texas House Bill Seeks Study Of Sales And Use Taxes

    Texas would direct its comptroller to study the state's sales and use tax system and submit a report to the governor and state lawmakers under a bill introduced in the state House of Representatives at the start of a special session.

  • July 23, 2025

    Why Private REITs Are Having A Moment

    Investments in private real estate investment trusts are surging, and that trend may strengthen as state regulators mull limiting investments in other, quasi-public REITs, while securities regulators have recently eased accreditation requirements for investors raising private capital.

  • July 22, 2025

    Wash. Appeals Court Affirms Biz Tax Rule For Drop Shippers

    The Washington Court of Appeals upheld the state's rule on Tuesday that out-of-state wholesalers in drop shipment transactions are subject to a business tax when the customer that ultimately receives the product is within the Evergreen State's borders, rejecting a challenge from California IT distributor Synnex.

  • July 22, 2025

    FTA Communicating With IRS On New Federal Tax Changes

    The Federation of Tax Administrators has talked with the Internal Revenue Service about how the recent federal tax changes will be carried out, and it plans to communicate with state representatives to help them with the new law, the FTA's top official said Tuesday.

  • July 22, 2025

    Mo. High Court Says Counties Can't Tax Pot In Certain Areas

    Counties can't add their own taxes on sales of adult-use cannabis in incorporated areas such as cities that impose their own tax, Missouri's highest court said Tuesday, reversing a lower court decision that upheld the county taxes.

  • July 22, 2025

    Streamlined Sales Tax Board Eyes Bundling Rule Overhaul

    The Streamlined Sales Tax Governing Board is likely in the coming months to revisit its model for taxing products sold in a bundle, an official with the board said Tuesday.

Expert Analysis

  • How BigLaw Executive Orders May Affect Smaller Firms

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    Because of the types of cases they take on, solo practitioners, small law firms and public interest attorneys may find themselves more dramatically affected by the collective impact of recent government action involving the legal industry than even the BigLaw firms named in the executive orders, says Reuben Guttman at Guttman Buschner.

  • Lawsuits Shouldn't Be Shadow Assets For Foreign Capital

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    Third-party litigation financing amplifies inefficiencies from litigation and facilitates national exposure to foreign influence in the U.S. justice system, so full disclosure of financing arrangements should be required as a matter of institutional integrity, says Roland Eisenhuth at the American Property Casualty Insurance Association.

  • How To Accelerate Your Post-Attorney Career Transition

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    Professionals seeking to transition to nonattorney careers may encounter skepticism as nontraditional candidates, but there are opportunities for thought leadership and to leverage speaking and writing to accelerate a post-attorney career transition, say Janet Falk at Falk Communications and Evgeny Efremkin at Toronto Metropolitan University.

  • Measuring And Mitigating Harm From Discriminatory Taxes

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    In response to new tariffs and other recent "America First Trade Policy" pronouncements, corporations should assess and take steps to minimize their potential exposure to discriminatory and reciprocal tax measures that are likely to come, say economists at Charles River Associates.

  • Adapting To Private Practice: From DOJ Leadership To BigLaw

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    The move from government service to private practice can feel like changing one’s identity, but as someone who has left the U.S. Department of Justice twice, I’ve learned that a successful transition requires patience, effort and the realization that the rewards of practicing law don’t come from one particular position, says Richard Donoghue at Pillsbury.

  • Law Firm Executive Orders Create A Legal Ethics Minefield

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    Recent executive orders targeting BigLaw firms create ethical dilemmas — and raise the specter of civil or criminal liability — for the government attorneys tasked with implementing them and for the law firms that choose to make agreements with the administration, say attorneys at Buchalter.

  • Firms Must Embrace Alternative Billing Models Or Fall Behind

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    As artificial intelligence tools eliminate inefficiencies and the Big Four accounting firms enter the legal market, law firms that pivot from the entrenched billable hour model to outcomes-based pricing will see a distinct competitive advantage, says attorney William Brewer.

  • What Is Right And What Is Not: SALT In Review

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    From an important ruling by a judge in Arkansas to a disclosure proposal in Minnesota, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • How Attorneys Can Master The Art Of On-Camera Presence

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    As attorneys are increasingly presented with on-camera opportunities, they can adapt their traditional legal skills for video contexts — such as virtual client meetings, marketing content or media interviews — by understanding the medium and making intentional adjustments, says Kerry Barrett.

  • Adapting To Private Practice: From Fed. Prosecutor To BigLaw

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    Making the jump from government to private practice is no small feat, but, based on my experience transitioning to a business-driven environment after 15 years as an assistant U.S. attorney, it can be incredibly rewarding and help you become a more versatile lawyer, says Michael Beckwith at Dickinson Wright.

  • Firms Still Have Lateral Market Advantage, But Risks Persist

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    Partner and associate mobility data from the fourth quarter of 2024 shows that we’re in a new, stable era of lateral hiring where firms have the edge, but leaders should proceed cautiously, looking beyond expected revenue and compensation analyses for potential risks, say Julie Henson and Greg Hamman at Decipher Investigative Intelligence.

  • Making The Opportunity Zones Program Great At Last

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    As the opportunity zone program approaches its expiration, the Republican-led government could take specific steps to extend and improve the program, address its structural flaws, encourage broader participation and enable it to live up to its promised outcomes, say attorneys at Pillsbury.

  • We Must Allow Judges To Use Their Independent Judgment

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    As two recent cases show, the ability of judges to access their independent judgment crucially enables courts to exercise the discretion needed to reach the right outcome based on the unique facts within the law, says John Siffert at Lankler Siffert & Wohl.

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