State & Local

  • May 21, 2025

    Courts Can't Review Trump's Tariff Emergencies, Gov't Says

    Courts can't review President Donald Trump's decision that unusual or extraordinary threats exist under the International Emergency Economic Powers Act, a government attorney told the U.S. Court of International Trade on Wednesday as 12 states seek to block Trump's tariffs under the law.

  • May 21, 2025

    Md. Creates $483M Data Services Tax, New Income Brackets

    Maryland will impose a new tax on data services, worth an estimated $483 million in its first year, and add a pair of tax brackets for high-income earners under a tax package signed by Democratic Gov. Wes Moore.

  • May 21, 2025

    Penny's End Is Imminent, Treasury Rep Tells Tax Pact Board

    The U.S. will stop producing pennies this month, a U.S. Treasury Department official announced at a Streamlined Sales Tax Governing Board meeting Wednesday while pledging to help state tax administrators prepare for a potential shortage of the coins by early 2026.

  • May 21, 2025

    Montana Reduces Taxes On Residential, Commercial Property

    Montana will lower taxes on residential and commercial property, provide property tax rebates to homeowners and implement other changes to the state's property tax regime under legislation signed by the governor.

  • May 21, 2025

    Miss. Couple's 'Yard Sales' Not Tax-Exempt, Court Says

    A Mississippi couple who own a fireworks and Christmas tree selling business are liable for sales tax on miscellaneous items they sold at their business site, despite the couple contending the goods were being sold at tax-exempt yard sales, a state appeals court ruled.

  • May 21, 2025

    Mich. Justices Won't Hear Hotels' Water Rate Appeal

    The Michigan Supreme Court on Wednesday declined to review a Michigan town's water and sewer rates, rejecting an appeal from a group of hotels and restaurants that alleged a rate hike was an unconstitutional tax.

  • May 21, 2025

    Texas Lawmakers OK More Time To Pay Property Tax Bills

    Texas would give some property owners more time to pay their tax bills under legislation approved by state lawmakers and headed to Gov. Greg Abbott.

  • May 20, 2025

    Pact Board Hits Brakes On Double-Tax Fix For Delivery Cos.

    The Streamlined Sales Tax Governing Board rejected Instacart's request on Tuesday for state tax agencies to disclose how delivery companies can recoup sales tax that is paid twice on a transaction, but left the door open to reconsider the issue if more businesses weigh in.

  • May 20, 2025

    Tax Pact Board Gives Initial OK To Code-Sourcing Proposal

    States that participate in a tax simplification compact would be required to collect sales tax on the sale of authorization codes when the product or service they relate to is taxable under a proposal that the Streamlined Sales Tax Governing Board gave initial approval to Tuesday.

  • May 20, 2025

    Finance Panel's Dems Pan Trump IRS Pick Over Ethical Issues

    Senate Finance Committee Democrats deemed former Rep. Billy Long unfit to lead the IRS during his confirmation hearing Wednesday, citing ethical concerns over his promotion of pandemic-era employee retention claims, and of tribal tax credits they called dubious, while working as a business consultant after leaving Congress.

  • May 20, 2025

    Meta Asks To Toss Claim That Illegal Tool Scraped Tax Info

    Meta's tracking tool did not violate state privacy law, the company argued, urging a California federal court to toss a claim calling the tool an unauthorized recording device that collected sensitive information from tax filing websites H&R Block, TaxAct and Tax Slayer.

  • May 20, 2025

    Michigan To Pay Comerica $3.2M In Tax Credit Settlement

    Michigan will pay Comerica $3.2 million in interest as part of its business tax refund, according to a state tax tribunal filing, which came after the state Supreme Court upheld the bank's tax credit transfers during a merger.

  • May 20, 2025

    NJ Tax Agency Says Tariff Price Hikes Subject To Sales Tax

    When sellers pass tariff costs on to consumers, those costs become part of the products' sales price and are subject to sales tax, the New Jersey Division of Taxation said in a notice Tuesday.

  • May 20, 2025

    Ohio Bill Would Allow Tax Credit For Family Caregivers

    Ohio would allow family caregivers to claim an income tax credit of up to $2,000 for their caregiving expenses under a bill introduced in the state House.

  • May 20, 2025

    Hawaii Pass-Through Taxpayers Required To Adjust Income

    Hawaii taxpayers who claim a pass-through entity tax credit must adjust their taxable income to include their share of taxes paid by the electing entity under a bill signed by the governor.

  • May 20, 2025

    Utah General Revenue Collection Through April Up $594M

    Utah's general fund revenue collection from April through July outpaced last year during that time frame by $594 million, according to the State Tax Commission in a report released Tuesday.

  • May 20, 2025

    NC Tax Revenue Collection Through April Up $884M

    North Carolina's general fund revenue from July through April outpaced last year's total during the same period by $884 million, according to a report by the state controller.

  • May 20, 2025

    Colo. Extends Advanced Industry Tax Credit By 5 Years

    Colorado will extend its tax credit for investment in certain advanced industries by five years and lower its statewide cap under legislation signed by Gov. Jared Polis.

  • May 20, 2025

    Colorado To Keep State Tax On Overtime Income

    Overtime income will continue to be taxed in Colorado, even if exempted from federal taxation, under legislation signed by Democratic Gov. Jared Polis that also limits the state's enterprise zone tax credit.

  • May 19, 2025

    Tax Pact Panel Advances Plan On Sourcing Code Purchases

    A Streamlined Sales Tax Governing Board panel advanced a proposal Monday to specify that the sales tax treatment of authorization codes would match the tax rules for the products or services that they can be redeemed for by consumers.

  • May 19, 2025

    Professor Living In Conn. Subject To NY Teleworker Tax

    A tax professor who lives in Connecticut but teaches in New York falls under the jurisdiction of New York's policy of taxing nonresidents and is not entitled to a refund for days worked at home, the state's Tax Appeals Tribunal said.

  • May 19, 2025

    Texas Voters To Decide On Barring Tax On Estate Transfers

    Texas voters will decide if the state should create a constitutional amendment prohibiting taxes on a decedent's property or the transfer of an estate, inheritance, legacy, succession or gift under a joint resolution approved by state lawmakers.

  • May 19, 2025

    States Weighing Tax Updates To Account For Penny's End

    State tax administrators have begun internal discussions about how to tackle President Donald Trump's intent to eliminate the penny, including whether statutes on rounding would require updating and how to handle sales without discriminating against transactions with cashless payments.

  • May 19, 2025

    Broadband Group Backs Charter In $7.8M NY Tax Case

    A New York tribunal's ruling that Charter is ineligible for a tax break allowed for certain technology companies and is liable for a $7.8 million tax assessment should be reversed, a broadband trade group told a state appeals court.

  • May 19, 2025

    La. Museum's Hotel Exempt From Property Tax, Board Says

    A Louisiana hotel operated by the nonprofit National World War II museum is exempt from property taxes because most of its revenue is dedicated to the museum's charitable purpose, the state Board of Tax Appeals said.

Expert Analysis

  • 5 Ways To Create Effective Mock Assignments For Associates

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    In order to effectively develop associates’ critical thinking skills, firms should design mock assignments that contain a few key ingredients, from messy fact patterns to actionable feedback, says Abdi Shayesteh at AltaClaro.

  • Mentorship Resolutions For The New Year

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    Attorneys tend to focus on personal achievements or career milestones when they set yearly goals, but one important area often gets overlooked in this process — mentoring relationships, which are some of the most effective tools for professional growth, say Kelly Galligan at Rutan & Tucker and Andra Greene at Phillips ADR.

  • 5 Litigation Funding Trends To Note In 2025

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    Lawyers and their clients must be prepared to navigate an evolving litigation funding market in 2025, made more complicated by a new administration and the increasing overall cost of litigation, says Jeffery Lula at GLS Capital.

  • Rethinking Litigation Risk And What It Really Means To Win

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    Attorneys have a tendency to overestimate litigation risk before summary judgment and underestimate risk after it, but an eight-stage litigation framework can clarify risk at different points and help litigators reassess what true success looks like in any particular case, says Joshua Libling at Arcadia Finance.

  • Bad Ideas From Coast To Coast: SALT In Review

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    From calls for higher taxes in Washington state to New Jersey's tax credits for Netflix, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • No, Litigation Funders Are Not 'Fleeing' The District Of Del.

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    A recent study claimed that litigation funders have “fled” Delaware federal court due to a standing order requiring disclosure of third-party financing, but responsible funders have no problem litigating in this jurisdiction, and many other factors could explain the decline in filings, say Will Freeman and Sarah Tsou at Omni Bridgeway.

  • 5 E-Discovery Predictions For 2025 And Beyond

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    In the year to come, e-discovery will be shaped by new and emerging trends, from the adoption of artificial intelligence provisions in protective orders, to the proliferation of emojis as a source of evidence in contemporary litigation, say attorneys at Littler.

  • Illinois Banking Brief: All The Notable Legal Updates In Q4

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    While the last quarter of 2024 didn't bring any notable state financial legislation, Illinois banks did see developments in the challenge to the Interchange Fee Prohibition Act, and received some awaited guidance on credit line disclosures and bank-fintech relationships, say attorneys at Dykema.

  • 7 Ways 2nd Trump Administration May Affect Partner Hiring

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    President-elect Donald Trump's return to the White House will likely have a number of downstream effects on partner hiring in the legal industry, from accelerated hiring timelines to increased vetting of prospective employees, say recruiters at Macrae.

  • E-Discovery Quarterly: Rulings On Custodian Selection

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    Several recent rulings make clear that the proportionality of additional proposed custodians will depend on whether the custodians have unique relevant documents, and producing parties should consider whether information already in the record will show that they have relevant documents that otherwise might not be produced, say attorneys at Sidley.

  • Exploring Venue Strategy For Trump-Era Regulatory Litigation

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    Litigation will likely play a prominent role in shaping policy outcomes during the second Trump administration, and stakeholders have several tools at their disposal to steer regulatory litigation toward more favorable venues, say attorneys at Covington.

  • Tops In Their Field: SALT In Review

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    RSM's David Brunori begins 2025 with a second annual roundup of the nation's best state tax agencies.

  • How Changes In State Gift Card Laws May Affect Cos. In 2025

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    2024 state legislative movements around the escheatment of unused gift card balances and consumer fraud protections should prompt issuers to consider whether changes in company domicile or blanket cash-back policies are needed in the new year, say attorneys at Alston & Bird.

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