State & Local

  • January 30, 2025

    Minn. Bill Would Tax Sports Betting, Fantasy Leagues

    Minnesota would authorize and tax online sports betting and fantasy leagues under legislation introduced Thursday in the state Senate.

  • January 30, 2025

    Minn. Senate Bill Seeks Private Tax Letter Rulings

    The Minnesota Department of Revenue would provide binding guidance to taxpayers with private letter rulings under legislation introduced Thursday in the state Senate.

  • January 30, 2025

    Minn. Bill Seeks Tax Credit For Building Conversions

    Minnesota would allow tax credits and grants for some costs of conversions of certain underused buildings under legislation introduced Thursday in the state Senate.

  • January 30, 2025

    Mont. Senate OKs Lower Electronic Tax Payment Threshold

    Montana would lower the threshold above which tax liabilities must be paid electronically to one-tenth of the current amount as part of a bill passed by the state Senate and sent to the House of Representatives.

  • January 29, 2025

    Ill. House Resolution Seeks More Tax On Income Above $1M

    Illinois would propose an amendment to the state constitution to impose additional income tax equal to 3% of a person's income above $1 million under a joint resolution filed in the state House of Representatives.

  • January 29, 2025

    Maine Gov. Calls For Cigarette, Cannabis Tax Changes

    Maine should increase its cigarette excise tax and lower the cannabis excise tax while increasing the cannabis sales tax, the governor said in her State of the Budget address.

  • January 29, 2025

    SC House Bill Would Exempt Overtime Pay From Income Tax

    South Carolina would exempt overtime pay from individual income tax under a bill introduced in the state House of Representatives.

  • January 29, 2025

    Minn. Tax Court OKs Home Value Found By Mass Appraisal

    A home's tax valuation based on mass appraisal was valid, the Minnesota Tax Court ruled, saying the homeowners failed to show evidence of market value below the local assessor's determination.

  • January 29, 2025

    Detroit Public Schools Spar With State Over Tax Future

    A Michigan state judge weighing whether Detroit's public schools can continue collecting a tax to pay down debt said Wednesday the schools' "greatest challenge" is to convince him that they would be irreparably harmed if the tax lapsed.

  • January 29, 2025

    White & Case Adds Global Tax Pro From McDermott

    White & Case LLP announced Wednesday that it is expanding its global tax practice by bringing in a former McDermott Will & Emery partner to its Washington, D.C., office.

  • January 29, 2025

    Tax Group Of The Year: Mayer Brown

    Mayer Brown LLP's bench of tax talent is so deep that it can help its clients sell the Chicago Cubs one day and buy $646 million of Brazilian solar farms on another. The firm's ability to offer tax transaction and advisory services across industries, transaction types and specialty areas earned it a place among the 2024 Law360 Tax Groups of the Year.

  • January 29, 2025

    Colo. Panel OKs Sales Tax Search Engine Upgrade

    Colorado would improve its search engine for sales and use tax license information under legislation approved by the state Senate Finance Committee.

  • January 29, 2025

    Ohio Senate Bill Seeks Excise Tax On Adult-Use Cannabis

    Ohio would impose a 15% excise tax on adult-use sales of cannabis under a bill introduced in the state Senate.

  • January 29, 2025

    Ark. Amendment Would Allow End Of Personal Property Tax

    The Arkansas Legislature would be able to end or reduce personal property tax rates if a constitutional amendment were passed by voters under a resolution introduced in the state House of Representatives.

  • January 29, 2025

    Philip Morris Owed $11M Refund After NC High Court Ruling

    Philip Morris USA Inc. is owed a tax refund of more than $11 million following a state Supreme Court ruling clarifying North Carolina's $6 million cap on cigarette export tax credits, a state Business Court judge has said.

  • January 29, 2025

    Colo. Panel OKs Confidentiality Rules For Sales Tax Audits

    Colorado would establish standards to protect taxpayer information held by third-party auditors during sales and use tax audits performed for local jurisdictions under legislation approved by a state Senate panel.

  • January 29, 2025

    Miss. House Bill Would Extend Tobacco Tax To Vapes

    Mississippi would include vapor products in its definition of tobacco products that are taxable as part of a bill introduced in the state House of Representatives.

  • January 29, 2025

    Idaho Updates Conformity To Federal Tax Code

    Idaho conformed the state's income tax law to changes made to the Internal Revenue Code that affect the 2024 tax year under a bill signed by the governor.

  • January 29, 2025

    NM Bill Would Offer Tax Credit For Backup Generators

    New Mexico would create an income tax credit for purchases of backup power generators as part of a bill introduced in the state House of Representatives.

  • January 29, 2025

    Ariz. House Bill Seeks Corporate Tax Rate Hike

    Arizona would boost its corporate tax rate under legislation filed in the state House of Representatives.

  • January 28, 2025

    New City Near Atlanta Survives Ga. Justices' Review

    Georgia's Supreme Court on Tuesday rejected a legal challenge to a newly created city outside Atlanta, turning back an argument from disgruntled residents that a referendum's simultaneous creation of a special tax district alongside the city violated the state's constitution.

  • January 28, 2025

    Mo. High Court To Tackle Who Can Charge Local Pot Taxes

    The Missouri Supreme Court said Tuesday it would review an appeals court ruling that barred a pair of counties from levying taxes on cannabis sales within municipalities that can charge their own taxes on the sales.

  • January 28, 2025

    Mo. Gov. Seeks DOR Help For Plan To Eliminate Income Tax

    Missouri's new governor said Tuesday that he has instructed the state tax agency to help his administration develop a long-term plan to scrap the individual income tax, but he admitted it would be a tall order to eliminate the state's largest source of general fund revenue.

  • January 28, 2025

    Minn. Tax Panel Advances 30-Day Nonresident Safe Harbor

    Minnesota would allow a 30-day safe harbor against state income tax liability for some nonresidents who work in the state short term, under legislation advanced by the Senate Taxes Committee.

  • January 28, 2025

    Ohio Board Nixes Bid To Cut Regal Theater's Value

    The Ohio Board of Tax Appeals rejected arguments that a Regal Cinemas property's value should be cut to $4 million from $11.6 million, saying the property owner didn't show that a county appraiser's valuation based on leases and rents of similar properties across seven states was flawed.

Expert Analysis

  • Replacing The Stigma Of Menopause With Law Firm Support

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    A large proportion of the workforce is forced to pull the brakes on their career aspirations because of the taboo surrounding menopause and a lack of consistent support, but law firms can initiate the cultural shift needed by formulating thoughtful workplace policies, says Barbara Hamilton-Bruce at Simmons & Simmons.

  • Planning Law Firm Content Calendars: What, When, Where

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    During the slower month of August, law firms should begin working on their 2025 content calendars, planning out a content creation and distribution framework that aligns with the firm’s objectives and maintains audience engagement throughout the year, says Jessica Kaplan at Legally Penned.

  • Specific Attacks On A Vague Tax Law: SALT In Review

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    From legal assaults on California's vague new sales-factor law to Minnesota Gov. Tim Walz's record on tax policy, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • Law Firms Should Move From Reactive To Proactive Marketing

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    Most law firm marketing and business development teams operate in silos, leading to an ad hoc, reactive approach, but shifting to a culture of proactive planning — beginning with comprehensive campaigns — can help firms effectively execute their broader business strategy, says Paul Manuele at PR Manuele Consulting.

  • The Big Issues A BigLaw Associates' Union Could Address

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    A BigLaw associates’ union could address a number of issues that have the potential to meaningfully improve working conditions, diversity and attorney well-being — from restructured billable hour requirements to origination credit allocation, return-to-office mandates and more, says Tara Rhoades at The Sanity Plea.

  • It's Time For A BigLaw Associates' Union

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    As BigLaw faces a steady stream of criticism about its employment policies and practices, an associates union could effect real change — and it could start with law students organizing around opposition to recent recruiting trends, says Tara Rhoades at The Sanity Plea.

  • How Justices Upended The Administrative Procedure Act

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    In its recent Loper Bright, Corner Post and Jarkesy decisions, the U.S. Supreme Court fundamentally changed the Administrative Procedure Act in ways that undermine Congress and the executive branch, shift power to the judiciary, curtail public and business input, and create great uncertainty, say Alene Taber and Beth Hummer at Hanson Bridgett.

  • Trump's Best Hush Money Appeal Options Still Likely To Fail

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    The two strongest potential arguments former President Donald Trump could raise in appealing his New York hush money conviction seem promising at first, but precedent strongly suggests they will still ultimately fail — though, of course, Trump's unique position could lead to surprising results, says former New York Supreme Court Justice Ethan Greenberg, now at Anderson Kill.

  • Mirror, Mirror On The Wall, Is My Counterclaim Bound To Fall?

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    A Pennsylvania federal court’s recent dismissal of the defendants’ counterclaims in Morgan v. Noss should remind attorneys to avoid the temptation to repackage a claim’s facts and law into a mirror-image counterclaim, as this approach will often result in a waste of time and resources, says Matthew Selmasska at Kaufman Dolowich.

  • 3 Leadership Practices For A More Supportive Firm Culture

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    Traditional leadership styles frequently amplify the inherent pressures of legal work, but a few simple, time-neutral strategies can strengthen the skills and confidence of employees and foster a more collaborative culture, while supporting individual growth and contribution to organizational goals, says Benjamin Grimes at BKG Leadership.

  • Going The Extra Miles: SALT In Review

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    From a dispute about the borders of Florida's airspace to proposals that would exempt tips from taxes, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.

  • 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.

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