State & Local

  • September 03, 2025

    W.Va. Revenues Through Aug. Beat Forecast By $17M

    West Virginia's general fund revenue in July and August outpaced estimates by roughly $17 million, the state Department of Revenue reported.

  • September 03, 2025

    Calif. Senate Panel OKs Property Tax Break For Tribes

    Native American tribes in California would be eligible for open space exemptions to property taxes under legislation approved by a state Senate panel that's heading for a final vote.

  • September 03, 2025

    Texas Bill Would OK More Sales Tax For Property Tax Relief

    Texas would allow local governments to impose supplemental sales and use tax to raise additional revenue for property tax relief if the sales and use tax is approved by voters under a bill introduced in the state House of Representatives.

  • September 03, 2025

    Ark. August Revenue Collections Beat Estimate By 8.9%

    Arkansas' net general revenue in August exceeded the state's fiscal forecast by 8.9%, or $46.6 million, the state Department of Finance and Administration reported Wednesday.

  • September 03, 2025

    Pa. General Revenue In Aug. Up Slightly From Last Year

    Pennsylvania collected $3 billion in general fund revenue in August, a slight increase from last year's collections for the same month, according to the state Department of Revenue.

  • September 02, 2025

    Calif. OTA Upholds Couple's Debt Relief Tax Assessment

    A California tax agency appropriately included debt relief in the over $103,000 tax assessment of a couple that sold their membership interest in a limited liability company, the state Office of Tax Appeals said in an opinion released Tuesday.

  • September 02, 2025

    Calif. OTA Rules Entertainer's Residency Merits $2.1M Tax Bill

    An entertainer who had properties in both California and Nevada spent more time in California, and was considered a resident there, the California Office of Tax Appeals said in an opinion released Tuesday, upholding more than $2.1 million in tax and penalties over three tax years.

  • September 02, 2025

    Oregon House OKs Tax Boosts In Transportation Bill

    Oregon would boost its gas tax and vehicle registration fees to support transportation infrastructure projects in a package approved by the state House of Representatives, in a move supporters said would head off cuts in services by the state transportation department.

  • September 02, 2025

    Colorado Pipeline Co. Challenges $314M Property Valuation

    Colorado assets of a petroleum pipeline company were wrongly valued by the state for property tax purposes at $314 million, the company said, challenging its valuation for at least the third straight year.

  • September 02, 2025

    Mich. Offers Tax Extensions In Counties Affected By Flooding

    Michigan businesses and individuals in two counties that were adversely affected by severe storms and flooding in July can request extensions to file and pay their state tax liabilities without penalties or interest, the state Department of Treasury announced Tuesday.

  • September 02, 2025

    Del. Tax Receipts Start Fiscal Year $219M Higher

    Delaware's total receipts in July outpaced last year's total by $219 million, the state Department of Finance said.

  • September 02, 2025

    Calif. Senate Committee OKs Reversing Cannabis Tax Hike

    California would reverse a cannabis excise tax increase from July and return to a 15% rate under a bill advanced by the state Senate's Appropriations Committee.

  • September 02, 2025

    Maine General Revenues Up $34M In July

    Maine's general fund revenue during the first month of the 2026 fiscal year outperformed budget forecasts by $34 million, according to the state Department of Administrative and Financial Services.

  • August 29, 2025

    State And Local Tax Takeaways From August

    From the Fourth Circuit ruling that a provision in Maryland's digital advertising tax is unconstitutional to new combined reporting rules coming for the District of Columbia, August didn't slow down in the state and local tax arena. Here, Law360 looks at these and other state and local tax highlights from the past month.

  • August 29, 2025

    Colo. Man Has Extra Time To Redeem Property, Court Says

    A Colorado man whose property was subject to a tax auction is allowed to redeem the property outside the three-year statute of limitations, a state appeals court said, finding he had a disability that qualified him for an extended, nine-year time period.

  • August 29, 2025

    Ore. GOP Starts Session With Calls For Broader Budget Look

    Oregon legislators contemplating a $5.8 billion, 10-year transportation funding package should take a broader look at the state's budget in light of a recent report predicting a drop in revenues, Republican lawmakers said Friday.

  • August 29, 2025

    NY Tenants Claim Cos. Hiked Rents, Abused Tax Exemption

    A multifamily real estate company and a property owner were accused by a proposed class in New York state court of illegally raising rents for Long Island City residential tenants by taking advantage of the state's 421-a tax-exemption program.

  • August 29, 2025

    Wis. Revenues Through Fiscal Year $88M Over Estimate

    Wisconsin's general fund revenue collection from June 2024 through July beat estimates by $88 million, according to the state Department of Revenue.

  • August 29, 2025

    Taxation With Representation: White & Case, Paul Weiss

    In this week's Taxation With Representation, private equity firm Sycamore Partners completes its $24 billion acquisition of Walgreens Boots Alliance Inc., telecommunications company EchoStar sells wireless spectrum licenses to AT&T and Keurig Dr Pepper acquires JDE Peet's in a deal that aims to create a "global coffee champion."

  • August 29, 2025

    Mich. General Revenue Jumps $851M From Last Year

    Michigan's general fund revenue from October through July outpaced the same period last year by $851 million, according to the state Budget Office.

  • August 28, 2025

    Colo. Plugs Budget Gaps, Creates Rules For Future Shortfalls

    Colorado enacted a series of tax changes and ordered a halt to certain services Thursday to fill holes that state leaders said were left in the state's budget by this summer's federal tax law, while also adopting requirements for how the governor can address future budget shortfalls.

  • August 28, 2025

    COST Asks Calif. High Court To Review Utility Tax Case

    The California Supreme Court should decide whether AT&T unit Pacific Bell and other telecommunication companies can be taxed at a different property tax rate from nonutilities, the Council on State Taxation told the California justices.

  • August 28, 2025

    Ore. Worker Owes Income Tax On Wages, Court Says

    An Oregon woman owes income tax on wages she earned in the state, the state tax court ruled, rejecting her argument that the tax didn't apply to her because she wasn't an employee of the state.

  • August 28, 2025

    Hawaii Transient Tax Is Unconstitutional, Cruise Cos. Say

    The extension of Hawaii's 11% transient accommodation tax to cruise ship passengers under a new law violates the U.S. Constitution, a group of cruise companies told a U.S. district court.

  • August 28, 2025

    Ind. Co.'s Software Purchases Tax-Exempt, Dept. Says

    A construction company operating in Indiana was wrongly taxed on purchases of computer software, the Department of State Revenue said after the business proved that several of the purchases qualified for the state's software-as-a-service exemption.

Expert Analysis

  • E-Discovery Quarterly: Rulings On Hyperlinked Documents

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    Recent rulings show that counsel should engage in early discussions with clients regarding the potential of hyperlinked documents in electronically stored information, which will allow for more deliberate negotiation of any agreements regarding the scope of discovery, say attorneys at Sidley.

  • Loper Bright Limits Federal Agencies' Ability To Alter Course

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    The U.S. Supreme Court's recent decision to dismantle Chevron deference also effectively overrules its 2005 decision in National Cable & Telecommunications Association v. Brand X, greatly diminishing agencies' ability to change regulatory course from one administration to the next, says Steven Gordon at Holland & Knight.

  • Maryland 'Rain Tax' Ruling May Offer Hope For Tax Credits

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    A Maryland state appellate court's recent decision in Ben Porto v. Montgomery County echoes earlier case law upholding controversial stormwater charges as a valid excise tax, but it also suggests that potential credits to reduce property owners' liability could get broader in scope, says Alyssa Domzal at Ballard Spahr.

  • Lawyers Can Take Action To Honor The Voting Rights Act

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    As the Voting Rights Act reaches its 59th anniversary Tuesday, it must urgently be reinforced against recent efforts to dismantle voter protections, and lawyers can pitch in immediately by volunteering and taking on pro bono work to directly help safeguard the right to vote, says Anna Chu at We The Action.

  • How To Grow Marketing, Biz Dev Teams In A Tight Market

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    Faced with fierce competition and rising operating costs, firms are feeling the pressure to build a well-oiled marketing and business development team that supports strategic priorities, but they’ll need to be flexible and creative given a tight talent market, says Ben Curle at Ambition.

  • Rock Climbing Makes Me A Better Lawyer

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    Rock climbing requires problem-solving, focus, risk management and resilience, skills that are also invaluable assets in my role as a finance lawyer, says Mei Zhang at Haynes and Boone.

  • Think Like A Lawyer: Dance The Legal Standard Two-Step

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    From rookie brief writers to Chief Justice John Roberts, lawyers should master the legal standard two-step — framing the governing standard at the outset, and clarifying why they meet that standard — which has benefits for both the drafter and reader, says Luke Andrews at Poole Huffman.

  • Shake-Ups For Courts In Different Fields: SALT In Review

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    From the end of Chevron deference in the courts to the planned sale of the NBA's reigning champion, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Kentucky Tax Talk: Appeals Court Revisits Leases' Tax Effects

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    With better facts and greater emphasis on the Kentucky Constitution, Walgreen Co. may succeed in its latest Kentucky Court of Appeals challenge to a tax assessor's method of valuing leaseholds on real property for purposes of determining ad valorem tax, say Mark Sommer and Elizabeth Ethington at Frost Brown Todd.

  • Lead Like 'Ted Lasso' By Embracing Cognitive Diversity

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    The Apple TV+ series “Ted Lasso” aptly illustrates how embracing cognitive diversity can be a winning strategy for teams, providing a useful lesson for law firms, which can benefit significantly from fresh, diverse perspectives and collaborative problem-solving, says Paul Manuele at PR Manuele Consulting.

  • Now More Than Ever, Lawyers Must Exhibit Professionalism

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    As society becomes increasingly fractured and workplace incivility is on the rise, attorneys must champion professionalism and lead by example, demonstrating how lawyers can respectfully disagree without being disagreeable, says Edward Casmere at Norton Rose.

  • Reading Between The Lines Of Justices' Moore Ruling

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    The U.S. Supreme Court's recent Moore v. U.S. decision, that the Internal Revenue Code Section 965 did not violate the 16th Amendment, was narrowly tailored to minimally disrupt existing tax regimes, but the justices' various opinions leave the door open to future tax challenges and provide clues for what the battles may look like, say Caroline Ngo and Le Chen at McDermott.

  • A Midyear Forecast: Tailwinds Expected For Atty Hourly Rates

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    Hourly rates for partners, associates and support staff continued to rise in the first half of this year, and this growth shows no signs of slowing for the rest of 2024 and into next year, driven in part by the return of mergers and acquisitions and the widespread adoption of artificial intelligence, says Chuck Chandler at Valeo Partners.

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