State & Local

  • December 03, 2025

    Wisconsin Village Loses Bid to Block Oneida Land Trust

    A federal court judge affirmed an Interior Department decision to place 500 acres of properties into a trust for the Oneida Nation, rejecting claims by a Wisconsin village that the transfers were based on a biased administrative process that wiped out its municipal authority.

  • December 03, 2025

    Mass. Justices Question Limits Of Estate Tax Penalties

    A fine and interest assessment levied by Massachusetts' tax agency against an estate that filed its return seven years late is excessive and unconstitutional, the estate told the state's high court Wednesday, adding that it resulted in a penalty that was higher than the underlying tax.

  • December 03, 2025

    Boston Celeb Chef Facing Default In City's $1.7M Tax Case

    Celebrity chef Barbara Lynch failed to line up new counsel or respond to an amended complaint the city of Boston brought against her in state court over an unpaid $1.7 million tax bill for her now-shuttered restaurants, the city has argued, asking that she be found in default.

  • December 03, 2025

    Ore. Homeowner Can't Appeal Home's Value, Court Says

    An Oregon homeowner cannot appeal the real market values of his home because the difference between the homeowner's and the assessor's valuations failed to meet the statutory requirement for an appeal, the Oregon Tax Court ruled. 

  • December 03, 2025

    Oil Co. Can't Claim Sales Tax Exemption, Wyo. Justices Say

    A Wyoming oil and gas producer is not entitled to a refund for the sales tax paid on its electricity purchases because its movement of fluids does not constitute the company being engaged in the transportation business, the state Supreme Court ruled. 

  • December 03, 2025

    Iowa Total Receipts Through November Down $571M

    Iowa's general fund revenue from July through November underperformed estimates by $571 million, according to the state Department of Management.

  • December 03, 2025

    Mo. Revenues Through November Rise $209M From Last Year

    Missouri's general revenue fund collection from July through November beat the same period last fiscal year by $209 million, according to the state Department of Revenue.

  • December 02, 2025

    T-Mobile, AT&T Affiliates Beat Mo. City Telecom License Taxes

    A Missouri city failed to notify affiliates of T-Mobile, AT&T and other telecom companies of revised assessments for delinquent business license taxes before filing collection suits, a state appeals court ruled Tuesday, affirming a lower court judgment dismissing the city's actions. 

  • December 02, 2025

    NJ Explains State Tax Effects Of Federal Changes

    New Jersey's tax agency issued guidance to explain how businesses should reconcile timing differences between new federal rules and the state's method for deducting research expenditures, and to clarify that federal deductions for tips and overtime don't apply for state tax purposes.

  • December 02, 2025

    Okla. Urges Justices To Turn Down Tribal Tax Case

    The Oklahoma Supreme Court properly ruled that a member of the Muscogee (Creek) Nation owes Oklahoma income tax, the state's tax commission told the U.S. Supreme Court on Tuesday, urging the court to deny the member's petition for review.

  • December 02, 2025

    Texas Revenue Through Nov. Rises 1.1% From Last Year

    Texas general fund revenue from September through November exceeded last year's total for the same period by 1.1%, according to the state comptroller's office.

  • December 02, 2025

    W.Va. Revenue Tops Estimate By $131M Through November

    West Virginia's general fund revenue collection from July through November outpaced an estimate by $131 million, according to the state's Department of Revenue.

  • December 02, 2025

    NY Child Care Property Tax Abatement Boost Sent To Hochul

    New York state would increase a property tax abatement for eligible child care centers in New York City under a bill sent to Gov. Kathy Hochul.

  • December 01, 2025

    Mich. County's Tax Sale Violates Constitution, Justices Told

    A Michigan county violated the takings clause of the U.S. Constitution when it took title to a home over a tax debt, then sold the home at a low price and refunded only that amount to the homeowner, the homeowner's estate told the U.S. Supreme Court on Monday.

  • December 01, 2025

    Prof Asks NY Panel To Negate Tax On Conn. Remote Work

    A two-decade-old precedent upholding New York state's taxation of a professor's work at home in Connecticut doesn't justify New York's taxing of his remote work during the COVID-19 pandemic, he told a state appeals court Monday.

  • December 01, 2025

    Calif. EBay Seller Owes Additional Income Tax, OTA Says

    A California eBay seller is liable for additional income tax based on a federal adjustment to his annual gross income, after failing to prove some deductions to his assessment were warranted, the state Office of Tax Appeals said in a ruling released Monday. 

  • December 01, 2025

    Calif. Appeals Office Upholds LLC Tax On Remote Retailer

    A company contracting with Amazon to store and deliver its products in California does business in the state and is subject to its minimum tax on limited liability companies, the state Office of Tax Appeals said in an opinion released Monday.

  • December 01, 2025

    Calif. Couple Not Entitled To Penalty Abatement, OTA Says

    A California couple is not eligible for an abatement of penalties for failing to file a timely return after it was requested because they were not able to offer an adequate explanation for their delays, the Office of Tax Appeals ruled. 

  • December 01, 2025

    Mo. Hospital Tax Exemption Nixed On Jurisdictional Grounds

    A Missouri hospital failed to follow the correct protocols for appealing its property tax exemption statute; therefore the state Tax Commission can't consider the appeal, the commission said. 

  • December 01, 2025

    Wis. Judge Dismisses Tribal Tax Suit Over Standing Issues

    A Wisconsin federal judge dismissed a claim by homeowners that local political jurisdictions of the Menominee Indian Tribe joined forces to increase their tax burden, saying the federal court can't grant the relief they seek.

  • December 01, 2025

    Calif. Wrongly Taxed Retirement Distribution, OTA Says

    The California Franchise Tax Board wrongly imposed income tax on a nontaxable distribution from a resident's retirement account, the state Office of Tax Appeals said in an opinion released Monday.

  • December 01, 2025

    Ill. Dept. Analyzes State Property Tax System Per 2024 Law

    The Illinois Department of Revenue said Monday that it's conducting a study of the state's property tax system as required by a law enacted last year.

  • November 26, 2025

    Colo. Group Says Oil, Gas Fees Are Taxes That Violate TABOR

    A nonprofit conservative advocacy group told a Colorado state court Tuesday that a 2024 law which imposes new fees on oil and gas producers is actually a tax and should be subject to a public vote as required by the Colorado Taxpayer's Bill of Rights.

  • November 26, 2025

    Split 6th Circ. Shields Baker Donelson, Not City Councilman

    In a published opinion, the Sixth Circuit has found that Baker Donelson Bearman Caldwell & Berkowitz PC is shielded by qualified immunity as outside counsel for the city of Nashville in litigation over the law firm's firing of a city election commission chair and member of the firm.

  • November 26, 2025

    State & Local Tax Takeaways From November

    From a win for A&E Television Networks over New York City's unincorporated business tax to Colorado voters' approval of ballot measures to raise income taxes on high earners, November was a lively month for state and local tax. Here, Law360 looks at these and other state and local tax highlights from the past month.

Expert Analysis

  • 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.

  • Making The Case For Rest In The Legal Profession

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    For too long, a culture of overwork has plagued the legal profession, but research shows that attorneys need rest to perform optimally and sustainably, so legal organizations and individuals must implement strategies that allow for restoration, says Marissa Alert at MDA Wellness, Carol Ross-Burnett at CRB Global, and Denise Robinson at The Still Center.

  • 4 Ways Women Attorneys Can Build A Legal Legacy

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    This Women’s History Month, women attorneys should consider what small, day-to-day actions they can take to help leave a lasting impact for future generations, even if it means mentoring one person or taking 10 minutes to make a plan, says Jackie Prester, a former shareholder at Baker Donelson.

  • Paycheck Politics And A Bagful Of Arrogance: SALT In Review

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    From Seattle's new tax on large paychecks to one Maryland county's measure addressing grocery bags, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • A Judge's Pointers For Adding Spice To Dry Legal Writing

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    U.S. District Judge Fred Biery shares a few key lessons about how to go against the grain of the legal writing tradition by adding color to bland judicial opinions, such as by telling a human story and injecting literary devices where possible.

  • Why NY May Want To Reconsider Its LLC Transparency Law

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    Against the backdrop of the myriad challenges to the federal Corporate Transparency Act, it may be prudent for New York to reconsider its adoption of the LLC Transparency Act, since it's unclear whether the Empire State's "baby-CTA" statute is still necessary or was passed prematurely, say attorneys at Pillsbury.

  • State FCAs Should Cover Local Fund Misuse, State Tax Fraud

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    New Jersey and other states with similar False Claims Acts should amend them to cover misappropriated municipal funding, and state and local tax fraud, which would encourage more whistleblowers to come forward and increase their recoveries, says Kenneth Levine at Stone & Magnanini.

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