State & Local
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October 30, 2025
Del. Total Receipts Through Sept. Rise By $226M
Delaware's total receipts from July through September outpaced the total for the same period last year by $226 million, the state Department of Finance said.
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October 30, 2025
Ill. Bill Seeks Credit For Small-Biz Property Tax Payments
Illinois would allow eligible small businesses to claim an income tax credit for a portion of their property tax payments under a bill introduced in the state House of Representatives.
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October 29, 2025
SC Dinner Shows Must Tax Admission And Meal, Dept. Says
South Carolina dinner shows are subject to sales tax on the price of the meal and admission tax on the sale of the ticket, the state Department of Revenue said in a ruling.
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October 29, 2025
Illinois Panel Advances Billionaires' Tax On Unrealized Gains
Illinois would tax the unrealized gains on the assets of billionaires to stave off a projected shortfall in transit funds under a legislative amendment advanced by a House panel Wednesday.
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October 29, 2025
Energy Companies Drop Challenges To NJ Partnership Fee
A host of energy companies have moved to drop their constitutional challenges to New Jersey's partnership filing fee after reaching settlements with the state Division of Taxation in their related cases.
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October 29, 2025
Fla. Challenges 'Special' Calif. Tax Rule At Supreme Court
Florida on Tuesday took steps to sue California in the U.S. Supreme Court, seeking to strike down a California taxation rule as unconstitutional for allegedly discouraging companies from relocating or operating outside the Golden State.
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October 29, 2025
NJ Senate Bill Would Suspend Sales, Use Tax On Utilities
New Jersey would suspend the imposition of sales and use tax on electric and gas utility bills for 2026 under legislation introduced in the state Senate.
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October 28, 2025
Md. Digital Ad Tax Ruling May Spur Challenges In Other States
The Fourth Circuit's recent decision to strike a provision in Maryland's digital advertising tax on First Amendment grounds should serve as a cautionary tale to other states that they likely will face challenges if they contemplate similar taxes, tax professionals said Tuesday.
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October 28, 2025
Fed. Guidance Will Help States Handle Tax Changes, Atty Says
State revenue departments are eagerly awaiting more federal guidance on the tax provisions from this year's federal budget reconciliation bill to understand how to administer the policies and grasp their effects on state budgets, a Federation of Tax Administrators attorney said Tuesday.
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October 28, 2025
Biz Groups Say Mass. Digital Tax Bills Would Hurt Cos., Public
A group of bills introduced in Massachusetts that would enact taxes on digital advertising revenue would hurt businesses and consumers in the state, business groups told a legislative panel Tuesday.
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October 28, 2025
NM Appeals Court Tosses Challenge To Santa Fe Mansion Tax
New Mexico real estate agents who contend that Santa Fe's recently adopted 3% tax on home sales over a million dollars is unlawful don't have standing to challenge the ordinance, a state appeals court said in a dismissal.
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October 28, 2025
State Tax Officials Explore AI's Role In Revenue Services
State revenue departments are cautiously rolling out the use of artificial intelligence, mostly for customer call centers, and working with task forces that are studying responsible AI use in agencies across their states, tax administrators said Tuesday.
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October 28, 2025
Mich. Couple Can't Appeal Penalty Assessment, Tribunal Says
A Michigan couple's assessment of penalties and interest on one of their income tax assessments should be upheld, as the couple failed to follow the appeal process by paying the assessed tax first, the state Tax Tribunal ruled.
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October 28, 2025
Ala. Co. Isn't Eligible For Tax Refund On Equipment Purchases
An Alabama company that makes wood chips isn't eligible for a refund of sales tax paid on equipment because the gear doesn't qualify for the reduced manufacturing sales tax rate, the state's tax court found.
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October 28, 2025
Maine Tax Dept. Recommends Partial Conformity To Fed. Code
Maine will diverge on parts of the newest federal tax code for the 2025 tax filing season, the state's tax agency announced, while adopting some changes to the research and development tax break and business interest deduction.
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October 28, 2025
Utah's Fiscal Year Revenue Jumps $878M
Utah's general fund revenue from July 2024 through June was $878 million higher than the previous fiscal year, according to the state Tax Commission.
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October 28, 2025
NYC Allowed To Set Lower Growth Caps For Property Taxes
New York City can adopt lower annual growth caps for the portion of the overall property tax levy paid by each property tax class for the city's 2026 fiscal year under a bill signed by Gov. Kathy Hochul.
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October 28, 2025
Colo. Clarifies Partners' Eligibility For Housing Tax Credit
Partners, members and shareholders admitted to a pass-through entity before it files a return claiming a Colorado affordable housing tax credit are eligible for allocations of the credit, the state's tax department said, looking to the Legislature's intent behind a state law.
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October 27, 2025
Digital Tax Proposal Faces Doubts Over Practical Challenges
A proposed codification of how states can tax digital products without taxing human services such as law and accounting is not workable in practice, a tax professional said Monday.
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October 27, 2025
Ore. Industrial Property Tax Cases Axed For Discovery Failure
The owner of 10 industrial properties in Oregon can't proceed with its appeals of the properties' valuations after having failed to comply with a discovery order, the state's tax court said.
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October 27, 2025
Wayfair Doesn't Enable NY's PL 86-272 Rule, Group Says
New York's regulation outlining when out-of-state businesses' online activities render them subject to state income tax is preempted by federal law and not addressed by the U.S. Supreme Court's Wayfair decision, a trade group told a state appeals court.
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October 27, 2025
Ind. Special Session Call Includes Fed. Tax Code Conformity
The Indiana Legislature will be tasked with conforming the state's tax code with the latest federal provisions when it convenes a special session next week at the behest of the state's Republican governor, who issued the call Monday.
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October 27, 2025
RI Revenues Through Sept. Up $46M From Estimate
Rhode Island revenues from July through September outpaced budget forecasts by $46 million, according to the state Department of Revenue.
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October 27, 2025
ND Revenues Through Sept. Fall $8M Short Of Estimate
North Dakota's general revenues from July through September lagged $8 million behind a forecast, according to the state Legislative Council.
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October 27, 2025
NYC Property Tax Limit Measure Sent To Hochul
New York state would allow New York City to adopt lower annual growth caps for the portion of the overall property tax levy paid by each property tax class for the city's 2026 fiscal year under a bill sent to Gov. Kathy Hochul.
Expert Analysis
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How Law Firms Can Counteract The Loneliness Epidemic
The legal industry is facing an urgent epidemic of loneliness, affecting lawyer well-being, productivity, retention and profitability, and law firm leaders should take concrete steps to encourage the development of genuine workplace connections, says Michelle Gomez at Littler and Gwen Mellor Romans at Herald Talent.
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5 Keys To Building Stronger Attorney-Client Relationships
Attorneys are often focused on being seen as the expert, but bonding with clients and prospects by sharing a few key personal details provides the basis for a caring, trusted and profoundly deeper business relationship, says Deb Feder at Feder Development.
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Death, Taxes And Relocations: SALT In Review
From a move to phase out Minnesota's estate tax to proposed inducements for relocating to Alabama and West Virginia, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Attorneys Must Act Now To Protect Judicial Independence
Given the Trump administration's recent moves threatening the independence of the judiciary, including efforts to impeach judges who ruled against executive actions, lawyers must protect the rule of law and resist attempts to dilute the judicial branch’s authority, says attorney Bhavleen Sabharwal.
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Rethinking 'No Comment' For Clients Facing Public Crises
“No comment” is no longer a cost-free or even a viable public communications strategy for companies in crisis, and counsel must tailor their guidance based on a variety of competing factors to help clients emerge successfully, says Robert Bowers at Moore & Van Allen.
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How Design Thinking Can Help Lawyers Find Purpose In Work
Lawyers everywhere are feeling overwhelmed amid mass government layoffs, increasing political instability and a justice system stretched to its limits — but a design-thinking framework can help attorneys navigate this uncertainty and find meaning in their work, say law professors at the University of Michigan.
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Justices' Certiorari Denial Leaves Interstate Tax Questions
Since the U.S. Supreme Court recently declined to review a Philadelphia resident’s claim that her Delaware state income taxes should be credited against her city wage tax liabilities, constitutional questions about state and local tax distinctions linger, and some states may continue to apply Supreme Court precedent differently, say attorneys at Dentons.
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A Proposal With Sugar On Top In Mass.: SALT In Review
From a call to exempt candy from sales tax in Massachusetts to an unusual property tax idea in New Jersey, RSM's David Brunori offers his thoughts on noteworthy state and local tax news.
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Inconsistent Injury-In-Fact Rules Hinder Federal Practice
A recent Third Circuit decision, contradicting a previous ruling about whether consumers of contaminated products have suffered an injury in fact, illustrates the deep confusion this U.S. Supreme Court standard creates among federal judges and practitioners, who deserve a simpler method of determining which cases have federal standing, says Eric Dwoskin at Dwoskin Wasdin.
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In-House Counsel Pointers For Preserving Atty-Client Privilege
Several recent rulings illustrate the challenges in-house counsel can face when attempting to preserve attorney-client privilege, but a few best practices can help safeguard communications and effectively assert the privilege in an increasingly scrutinized corporate environment, says Daniel Garrie at Law & Forensics.
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National Bank Act Rulings Facilitate More Preemption Analysis
Two recent National Bank Act preemption decisions from an Illinois federal court and the Ninth Circuit provide the first applications of the U.S. Supreme Court’s May ruling in Cantero v. Bank of America, opening the potential for several circuit courts to address the issue this year, say attorneys at Moore & Van Allen.
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Lights, Camera, Ethics? TV Lawyers Tend To Set Bad Example
Though fictional movies and television shows portraying lawyers are fun to watch, Hollywood’s inaccurate depictions of legal ethics can desensitize attorneys to ethics violations and lead real-life clients to believe that good lawyers take a scorched-earth approach, says Nancy Rapoport at the University of Nevada, Las Vegas.
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Accountant-Owned Law Firms Could Blur Ethical Lines
KPMG’s recent application to open a legal practice in Arizona represents the first overture by an accounting firm to take advantage of the state’s relaxed law firm ownership rules, but enforcing and supervising the practice of law by nonattorneys could prove particularly challenging, says Seth Laver at Goldberg Segalla.